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2011年ACCA《F1会计师与企业》讲义(15)

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发表于 2012-2-23 17:09:42 | 显示全部楼层 |阅读模式
Chapter 3   Organisational culture
  Chapter 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.  

  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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