2011年ACCA《F1会计师与企业》讲义(15)
Chapter 3 Organisational cultureChapter learning objectives
Upon completion of this chapter you will be able to:
§ define the term organisational culture中 华 考 试 网
§ identify the components of organisational culture
§ what factors influence the company culture
§ describe Schein’s approach to organisational culture
§ describe Handy’s four cultural types
§ describe how organisational culture is influenced by national cultures using the Hofstede approach. http://www.examw.com/acca/Files/2011-6/10/11408607.png
1 Defining organisational culture
1.1 Definition
Culture is expressed by Handy as being: ‘the way we do things around here’. By this Handy means the sum total of the belief, knowledge, attitudes, norms and customs that prevail in an organisation.
§ Organisations have distinctive cultures, and behaviour acceptable in one organisational culture may be inappropriate in another – think about the different cultures in the different accountancy firms.
§ Also cultures develop over time or can change instantly as a result of a single major event, e.g. death of company founder, threatened takeover, etc.
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