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2016年ACCA考试《财务管理》精选知识点(2)

考试网  [ 2016年7月6日 ] 【

  Stakeholder definition

  Government regulation

  Regulation includes the existence of governing bodies such as:

  (a)OFWAT-water regulation

  (b)Postcomm-Royal mail regulator

  (c)Competition commission-takeover and merger regulator.

  Other environmental and ethical issues

  Government regulation

  Government regulates

  supply,quality and prices of certain organisations such as:

  (a)Monopolies

  (b)Privatised utilities

  (c)State owned/run.

  Regulation is designed to enforce/enhance:

  (a)Competition

  (b)Customer welfare

  (c)Reduced public spending.

  Levels of Culture

  ·Basic-which guides behaviour within the organisation

  ·Overt-expressed in the organisation and members

  ·Visible-style of office and dress rules etc

  Organisational culture

  ·Values

  ·Attitudes

  ·Norms

  ·Expectations

  “the way we do things round here” Handy

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