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2015年ACCA考试大纲《F1财务会计》篇,带你快速进入备考状态

发表时间:2015-06-01 来源:
【编者按】对于已经报考ACCA考试的学员来说,考试大纲是帮助学员快速进入复习备考的重要武器,可以为学员系统的讲解ACCA所涉及到的考点和复习的方向,为考生提供学习的便利.

有人问:为什么我们在备考前要先把ACCA考纲过一遍呢?为什么不是直接看教材、练习真题呢?相信大家在学习中,老师都给我们强调过先把书本过一遍,了解一下大概的内容,要讲哪些,有哪些问题。而这就是我们所说的考试大纲,我们只有在熟悉了考试大纲后才能了解我们要进行的考试可能遇到什么样的考点,自己的掌握程度,然后制定适合自己的学习计划,从而达到更好的备考效果。 2015年ACCA考试讲义+大纲+真题免费获取》》  


今天要分享的内容,是小编整理的历年来在ACCA考试中经常遇到的考点,关于F1财务会计的大纲,同时小编也会大家分享一些历年来ACCA考试真题,希望大家结合大纲和真题提高考试成绩。


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?


Writers on culture
There are three writers you need to have knowledge of: Schein, Handy and Hofstede.
3.1 Schein
 

Schein argues that the first leaders of a company create the culture of an organisation. Once the culture exists, the attributes/criteria for the later leaders are determined by the culture. Thus the link between culture and leadership is very strong.
 

Schein further commented that it if leaders are to lead, it is essential that they understand the culture of the organisation. In order to try and define culture, Schein described three levels:
 

§ Artefacts – these are the aspects of culture that can be easily seen, e.g. the way that people dress.
§ Espoused values – these are the strategies and goals of an organisation, including company slogans etc.
§ Basic assumptions and values – these are difficult to identify as they are unseen, and exist mainly at the unconscious level.
 

New employees find the last level of culture the most difficult to understand, and lack of understanding of the basic value is one of the main contributors to failure when trying to implement change.


Test your understanding 1
Schein said that leadership and culture were totally divorced from one another. True or false?
 

Test your understanding 2
State three aspects of culture that could be classified as artifacts.


在备考的过程中,教材和辅导是一方面,真题的演练也是一方面,但是还需要我们持之以恒的坚持。也许我们在备考ACCA的过程中会遇到很多各种各样的挫折,相信自己跨国这些难题,你就可以收获很美好的未来。小编在这里祝愿大家都能取得优异的ACCA考试成绩

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