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2011年ACCA《F1会计师与企业》讲义(17)

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发表于 2012-2-23 17:09:42 | 显示全部楼层 |阅读模式
  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?www.examw.com
  § 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?
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