2011年ACCA《F1会计师与企业》讲义(19)

会计考友

　　3.2 Handy　　Handy popularised four culture types.
　　§ The power culture – Here, there is one major source of power and influence. This is most likely to be the owner(s) of the organisation, who strive to maintain absolute control over subordinates. There are few procedures and rules of a formal kind.
　　§ The role culture – In this version of culture, people describe their job by its duties, not by its purpose. It is a bureaucratic organisation, where the structure determines the authority and responsibility of individuals and there is a strong emphasis on hierarchy and status.
　　§ The task culture is best seen in teams established to achieve specific tasks, e.g. project teams. People describe their positions in terms of the results they are achieving. Nothing is allowed to get in the way of task accomplishment. If individuals do not have the skills or technical knowledge to perform a task they are retrained or replaced.
　　§ The person culture is characterised by the fact it exist to satisfy the requirements of the particular individual(s) involved in the organisation. The person culture is to be found in a small, highly participatory organisation where individuals undertake all the duties themselves, for example, a barrister in chambers.
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　　The power culture – This culture tends to rely on a central figure for its strength and has lines of communication which not only radiate out from this centre but link side ways across the organisation. This may be expressed as a web. The boss sits in the centre, surrounded by ever widening circles of intimates and influence. There are few procedures and rules of a formal kind and little bureaucracy.

　　The dominant influence of the centre results in a structure that is able to move quickly and respond to change and outside threats. This culture is often found in small entrepreneurial organisations but will frequently break down as they grow since the web is more difficult to maintain with size. As might be expected attempts to implement a structured system into this culture are likely to be vigorously resisted both on the grounds of constraining flexibility and unnecessary costs.