中公财经 中公财经

acca
 

SBL题库_2019年acca考试SBL第二章模拟练习题(3)

2019-06-27 15:56:57  

Key answer tips

The culture of an organisation can be explored from a variety of perspectives and through a number of frameworks and models. This answer uses selected elements of the cultural web as a framework. The use of the cultural web will provide a solid foundation for a pass in this question. The key will be to use the scenario to ensure that the models are made as

relevant as possible.

Stories are told by employees in an organisation. These often concern events from the history of the organisation and highlight significant issues and personalities. In the context of iCompute, there is evidence of stories that celebrate the earlier years of the organisation when founder Ron Yeates had an important role. ‘Ron used to debate responsibility for requirements changes with the customer.’In contrast modern management is perceived as weak, giving in too easily in negotiations with customers. Not only is this perceived weakness affecting morale, but it also appears to be affecting profit margins and this is an important consequence for the organisation.

Symbols include logos, offices, cars, titles and the type of language and terminology commonly used within the organisation. The language and symbols of technology appear to dominate at iCompute. Software developers constantly scan the horizon for new technological opportunities. They embrace these technologies and solutions and, as a result, continually distract the organisation. As soon as a technical direction or solution is agreed, or almost agreed, a new alternative is suggested causing doubt and delay. One of the managers claimed that the company was ‘in a state of constant technical paralysis’. This paralysis has implications. Furthermore, technological objectives can quickly outweigh business and financial objectives, to the detriment of the company as a whole.

The perceived inability of managers to effectively participate in technological discussions is derided by software developers who suggest that they are technically out of touch.

Ownership and understanding of up-to-date mobile phones is perceived to be important, particularly by the software developers who are an important and powerful group within the organisation.

Finally, the language of the manager who suggested that support should be outsourced is very illuminating. Support calls are not from customers but from ‘incompetent end users, too lazy to read user guides’. Re-focusing managers on customers appears to be long overdue.

Routines and rituals concern the ‘way we do things around here’. At iCompute this involves long working hours and after-work social activities such as football, socialising and playing computer games. The latter of these reinforces the technical focus (discussed in symbols) of employees. The routines and rituals of the organisation are largely male-oriented (football,computer games) and would probably exclude most females. This would almost certainly contribute to the company’s inability to recruit and retain women employees. Furthermore, long working hours and after-work activities will also alienate employees who have to get home to undertake family commitments or simply do not wish to be ‘one of the lads’. This must contribute to almost one-third of all employees leaving within their first year at the company. The consequence of this culture is an expensive recruitment and training process.

The control systems of the organisation include measurement and reward systems. Within iCompute technical expertise is only rewarded to a certain organisational level. To earn more, technically adept employees have to become managers. Evidence appears to suggest that many are unsuited to management, unable to deal appropriately with their former peers. These managers also seem anxious to show that their technical expertise is not diminishing, emphasising the importance of technology as a symbol within the organisation. Consequently, they often try to demonstrate this expertise (for example,through programming) but are unaware that this brings derision rather than respect. The absence of measurement systems has recently been recognised by management within the company. This has led to the initiation of an in-house project to improve time recording.

However, software developers within the company see this as an unwelcome initiative.

Paradigm and discussion

Initially, iCompute was an entrepreneurial organisation with a significant work ethic based on long hours, technical innovation and competitive management. Although the organisation has superficially matured, the stories told by employees and the recruitment and retention of similarly minded people, has led to the continuation of a male-oriented,technologically focused workforce managed by unprepared and unsuitable managers.

Managers’ reaction to conflict is to avoid it (agreeing with customers over requirements),outsource it (software support) or put in formal computer systems to control it (the implementation of a time recording system). The failure to recruit and retain female staff appears to be a direct consequence of the organisational culture of iCompute.

The ‘work hard, play hard work ethic’ is only suitable for employees with certain objectives, characteristics and minimal childcare responsibilities. This culture needs to change if the company is to employ a more balanced and representative workforce that is focused on business rather than technological objectives.

以上就是acca SBL练习题,多多练习才能拿下acca!如果想要了解更多acca相关信息,请关注中公财经网。

(2/2)上一页 下一页

来源: 中公财经网

上一篇 SBL题库_2019年acca考试SBL第二章模拟练习题(2)
下一篇 SBL题库_2019年acca考试SBL第三章模拟练习题(1)
联系我们
注:本站稿件未经许可不得转载,转载请保留出处及源文件地址。
ACCA考试交流群
扫描二维码 进群了解更多考试资讯及活动优惠

acca考试中公辅导课程报名预约

 
 
关闭弹框
提交成功!
近期我们会联系您,请注意接听
qq扫码
acca学习交流群
二维码
进群即可了解更多考试资讯
 

推荐活动

查看更多
换一批
电话 咨询 课程 APP
 
 

选择分校

全国 北京 广东 山东 江苏 上海 浙江 河南 四川 山西 河北 湖北 安徽 湖南 福建 陕西 辽宁 重庆 云南 江西 广西 天津 吉林 内蒙古 黑龙江 海南 贵州 青海 甘肃 新疆 宁夏 西藏
 

选择项目

国内财经证书domestic

初级会计职称 税务师 初级经济师 中级经济师 高级经济师

国际财经证书international

CMA

金融相关证书finance

证券从业 基金从业 期货从业 银行从业