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ACCA考试公司法和商法F4重点内容8

考试网  [ 2016年3月7日 ] 【

  3 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.

  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.

  Expandable text

  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.

  The role culture – Perhaps the most readily recognised and common of all the cultural types – everything and everybody are in their proper place. There is a presumption of logic and rationality. It is based around the job or role rather than the personalities and is epitomized by what we tend to think of as the traditional hierarchical structure.

  This kind of culture is best suited to an environment that is relatively stable and a large-sized organisation. Because of the focus on the role this culture tends to be impersonal, and by implication restrictive, suppressing individuals’ attempts at any improvements. It doesn’t take much thought to work in a role culture. Change is therefore relatively slow and is often only brought about by fear. Although it can adapt, this ability is restricted and a ‘role culture’ will have problems in surviving a dramatic change.

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