®开云网页版将陆续公布2011年6月份ACCA考试大纲和开云kaiyun(中国)习指南，以飨考生！该大纲和开云kaiyun(中国)习指南旨在帮助考生规划开云kaiyun(中国)习，并为每一部分的考点提供详细的信息。
Study Guide
A BUSINESS ORGANISATIONAL STRUCTURE,GOVERNANCE AND MANAGEMENT
1. The business organisation and its structure
a)Identify the different types of organisation:
i)Commercial
ii)Not-for-profit
iii)Public sector
iv)Non-governmental organisations
v)Cooperatives
b)Describe the different ways in which organisations may be structured:entrepreneurial,functional,matrix, divisional,departmental,by geographical area and by product.
c)Describe the roles and functions of the main departments in a business organisation:
i)research and development
ii)purchasing
iii)production
iv)direct service provision
v)marketing
vi)administration
vii)finance.
d)Explain the characteristics of the strategic,tactical and operational levels in the organisation in the context of the Anthony hierarchy.
e)Explain the role of marketing in an organisation:
i)the definition of marketing
ii)the marketing mix
iii)the relationship of the marketing plan to the strategic plan
f)Explain basic organisational structure concepts:
i)separation of direction and management
ii)span of control and scalar chain
iii)tall and flat organisations
g)Explain centralisation and decentralisation and list their advantages and disadvantages.
2.The formal and informal business organisation
a)Explain the informal organisation and its relationship with the formal organisation.
b)Describe the impact of the informal organisation on the business.
3. Organisational culture in business
a)Define organisational culture.
b)Describe the factors that shape the culture of the organisation.
c)Explain the contribution made by writers on culture:
i)Schein - determinants of organisational culture
ii)Handy - four cultural stereotypes
iii)Hofstede - international perspectives on culture
4. Stakeholders of business organisations
a)Define the internal stakeholder and list the different categories of internal stakeholder.
b)Define connected and external stakeholders and explain their impact on the organisation.
c)Identify the main stakeholder groups and the objectives of each group.
d)Explain how the different stakeholder groups interact and how their objectives may conflict with one another.
5. Information technology and information systems in business
a)Discuss the types of information technology and information systems used by the business organisation.
b)List the attributes of good quality information.
c)Explain how the type of information differs and the purposes for which it is applied at different levels of the organisation:strategic,tactical and operational.
d)Identify the different sources of internal and external information.
e)Describe the main features of information systems used within the organisation.
6. Committees in the business organisation
a)Explain the purposes of committees.
b)Describe the types of committee used by business organisations.
c)List the advantages and disadvantages of committees.
d)Explain the roles of the Chair and Secretary of a committee.
7. Business ethics and ethical behaviour
a)Define business ethics and explain the importance of ethics to the organisation and to the individual.
b)Identify influences that determine whether behaviour and decisions are ethical or unethical.
c)Identify the factors that distinguish a profession from other types of occupation.
d)Explain the role of the accountant in promoting ethical behaviour.
e)Recognise the purpose of international and organisational codes of ethics and codes of conduct,IFAC,ACCA etc.
8. Governance and social responsibility in business
a)Recognise the concept of separation between ownership and control.
b)Define corporate governance and social responsibility and explain their importance in contemporary organisations.
c)Explain the responsibility of organisations to maintain appropriate standards of corporate governance and corporate social responsibility.
d)Briefly explain the main recommendations of best practice in effective corporate governance:
i)Non-executive directors
ii)Remuneration committees
iii)Audit committees
iv)Public oversight
e)Explain how organisations take account of their social responsibility objectives through analysis of the needs of internal,connected and external stakeholders.
f)Identify the social and environmental responsibilities of business organisations to internal,connected and external stakeholders.
Study Guide
A BUSINESS ORGANISATIONAL STRUCTURE,GOVERNANCE AND MANAGEMENT
1. The business organisation and its structure
a)Identify the different types of organisation:
i)Commercial
ii)Not-for-profit
iii)Public sector
iv)Non-governmental organisations
v)Cooperatives
b)Describe the different ways in which organisations may be structured:entrepreneurial,functional,matrix, divisional,departmental,by geographical area and by product.
c)Describe the roles and functions of the main departments in a business organisation:
i)research and development
ii)purchasing
iii)production
iv)direct service provision
v)marketing
vi)administration
vii)finance.
d)Explain the characteristics of the strategic,tactical and operational levels in the organisation in the context of the Anthony hierarchy.
e)Explain the role of marketing in an organisation:
i)the definition of marketing
ii)the marketing mix
iii)the relationship of the marketing plan to the strategic plan
f)Explain basic organisational structure concepts:
i)separation of direction and management
ii)span of control and scalar chain
iii)tall and flat organisations
g)Explain centralisation and decentralisation and list their advantages and disadvantages.
2.The formal and informal business organisation
a)Explain the informal organisation and its relationship with the formal organisation.
b)Describe the impact of the informal organisation on the business.
3. Organisational culture in business
a)Define organisational culture.
b)Describe the factors that shape the culture of the organisation.
c)Explain the contribution made by writers on culture:
i)Schein - determinants of organisational culture
ii)Handy - four cultural stereotypes
iii)Hofstede - international perspectives on culture
4. Stakeholders of business organisations
a)Define the internal stakeholder and list the different categories of internal stakeholder.
b)Define connected and external stakeholders and explain their impact on the organisation.
c)Identify the main stakeholder groups and the objectives of each group.
d)Explain how the different stakeholder groups interact and how their objectives may conflict with one another.
5. Information technology and information systems in business
a)Discuss the types of information technology and information systems used by the business organisation.
b)List the attributes of good quality information.
c)Explain how the type of information differs and the purposes for which it is applied at different levels of the organisation:strategic,tactical and operational.
d)Identify the different sources of internal and external information.
e)Describe the main features of information systems used within the organisation.
6. Committees in the business organisation
a)Explain the purposes of committees.
b)Describe the types of committee used by business organisations.
c)List the advantages and disadvantages of committees.
d)Explain the roles of the Chair and Secretary of a committee.
7. Business ethics and ethical behaviour
a)Define business ethics and explain the importance of ethics to the organisation and to the individual.
b)Identify influences that determine whether behaviour and decisions are ethical or unethical.
c)Identify the factors that distinguish a profession from other types of occupation.
d)Explain the role of the accountant in promoting ethical behaviour.
e)Recognise the purpose of international and organisational codes of ethics and codes of conduct,IFAC,ACCA etc.
8. Governance and social responsibility in business
a)Recognise the concept of separation between ownership and control.
b)Define corporate governance and social responsibility and explain their importance in contemporary organisations.
c)Explain the responsibility of organisations to maintain appropriate standards of corporate governance and corporate social responsibility.
d)Briefly explain the main recommendations of best practice in effective corporate governance:
i)Non-executive directors
ii)Remuneration committees
iii)Audit committees
iv)Public oversight
e)Explain how organisations take account of their social responsibility objectives through analysis of the needs of internal,connected and external stakeholders.
f)Identify the social and environmental responsibilities of business organisations to internal,connected and external stakeholders.
