2011年ACCA《F1会计师与企业》辅导讲义(17)

文章作者 100test 发表时间 2011:10:08 12:00:43
来源 100Test.Com百考试题网

　　2 The factors that shape the culture of the organisation

　　The six major influences on the culture of an organisation are as follows:

　　§ Size – how large is the organisation – in terms of turnover, physical size, employee numbers?

　　§ Technology – how technologically advanced is the organisation – either in terms of its product, or its productive processes?

　　§ Diversity – how diverse is the company – either in terms of product range, geographical spread or cultural make-up of its stakeholders?

　　§ Age – how old is the business or the managers of the business – do its strategic level decision makers have experience to draw upon?

　　§ History – what worked in the past? Do decision makers have past successes to draw upon. are they willing to learn from their mistakes?

　　§ Ownership – is the organisation owned by a sole trade? Are there a small number of institutional shareholders or are there large numbers of small shareholders?