题目

Which of the following statements about an organisation chart is not true?

A

An organisation chart provides a summary of the structure of a business.

B

An organisation chart can improve internal communications within a business.

C

An organisation chart can improve employees' understanding of their role in a business.

D

An organisation chart can indicate functional authority but not line authority within

Chapter5Businessorganisation,structureandstrategy

Rationale: Line authority can easily be shown on the organisation chart.Pitfalls: You may have hesitated if you didn't know the difference between functional authority (where an expert department has authority over the activities of other departments in the areas of its expertise eg the HR department setting recruitment policy for the sales and production departments) and

line authority (direct authority flowing down the chain of command). However, you only needed to know the meaning of line

authority to see that the statement was untrue.Ways in: You may have paused to ask whether an organisation chart can

improve internal communications, but it does in one key way: by highlighting the length and complexity of lines of

communication between people who need to co-ordinate their work

多做几道

 Which of the following would raise ethical issues for a manufacturer of fast-moving consumer goods?

 (i) The materials used in manufacture of the goods 

(ii) The quality of the goods

 (iii) How the goods are advertised 

(iv) How much its raw materials suppliers pay their staff 

(v) How the goods are packaged 

A

(ii) and (iii) only

B

(i), (ii) and (iii) only

C

(ii), (iii) and (v) only

D

(i), (ii), (iii), (iv) and (v)

Reliability, responsibility, , courtesy and respect are the personal qualities

expected of an accountant.

Which of the following words correctly complete this statement?

A

Accountability

B

Social responsibility

C

Timeliness

D

Ambition

You have been asked to work on a major investment decision that your company will be making, and discover that your

brother-in-law is the managing director of a firm that may benefit from the outcome of the decision. You have no intention of

allowing this to influence the advice you give your firm, and you know that your brother-in-law will not try to influence you in

any way

What professional quality would make you consider handing this task to a colleague, or otherwise raising questions with your

superiors?

A

Scepticism

B

Accountability

C

Independence of mind

D

Independence in appearance

Which of the following would not represent an ethical objective in relation to employment practices?

A

Guarantee of minimum wages

B

Proactive health, safety and welfare promotion

C

Promotion of workforce diversity

D

Employability training

Of the three main sources of rules that regulate the behaviour of businesses, the minimum level of acceptable behaviour is set by which?

A

Non-legal rules and regulations

B

Ethics

C

The law

D

Society

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