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Paper F1

Paper F1. Accountant in Business (AB). 1. The Business Organisation. The need for organisations. Types of organisation. The roles of organisational functions. Planning Levels. 2. Organisational structure. Different Structural Types. Centralisation/Decentralisation.

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Paper F1

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  1. Paper F1 Accountant in Business (AB)

  2. 1. The Business Organisation

  3. The need for organisations

  4. Types of organisation

  5. The roles of organisational functions

  6. Planning Levels

  7. 2. Organisational structure

  8. Different Structural Types

  9. Centralisation/Decentralisation

  10. 3. Organisational culture

  11. Organisational Culture

  12. Handy’s cultural Types

  13. Schein – 3 levels of culture

  14. Hofstede - 5 cultural traits

  15. 2.Leadership, management and supervision

  16. Theories of management

  17. Authority, responsibility and power concepts Authority is a legitimate right to give orders Responsibility is an obligation placed on a person to fulfil a task Power is an ability to exert influence. Sources can be legitimate, reward, coercive, referent or expert Delegation is a process of transferring authority to a subordinate

  18. Leadership

  19. 5. Individual and group behaviour in business organisations

  20. Individual and Group Behaviour

  21. 6. TEAM formation, development and management

  22. Teamwork A team is a formal group, it has a leader, a distinctive culture and is geared towards a final result The purpose of a team is to solve complex problems Teams provide synergy, cooperation and coordination of activities

  23. Team v Group

  24. Team Theories - Belbin

  25. Team theories - Tuckman

  26. 7.Motivation

  27. Overview of Motivation Motivation is the internal psychological process of initiating, energising, directing and maintaining goal directed behaviour (Buchanon and Huczynski, 1997) It is the urge to achieve goals or the drive to excel Satisfaction on the other hand is about being content and not seeking new achievements

  28. Content theories of Motivation Maslow’s hierarchy of needs – individuals have a hierarchy of personal needs that can be satisfied in a set order of priority in the workplace Herzberg two factor theory – hygiene factors deal with non-job related features e.g. working conditions, policies and procedures. Motivators are mostly non financial and will encourage people to work harder

  29. Maslow’s hierarchy of needs

  30. Herzberg’s two factor theory of motivation

  31. McGregor’s Theory X and Y

  32. Process Theories The Vroom expectancy model Force = Valence x Expectancy Force is the strength of a persons motivation Valence is the strength of an individual’s preference for an outcome Expectancy is the probability of success

  33. Incentive Schemes Reward systems should attract and retain staff, encourage desirable behaviour and reflect the nature of the job Financial motivators include salary and bonus Non financial motivators include feedback, participation and autonomy

  34. 8. Information Technology

  35. Information and Data Data is a collection of symbols, raw facts and transactions that have been recorded but not yet processed. It could be quantitative or qualitative Information is data that has been processed in such a way that it becomes meaningful Information is used for decision making at the strategic, tactical and operational levels

  36. Qualities of good information

  37. Computerisation Intranet Extranet Database Spreadsheet

  38. Sources of information Internal information includes customer records, employee records, inventory and product specifications External information includes invoices, letters, statements from 3rd parties etc External information can also be obtained through marketing research, legal updates and government data

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