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当前位置: 首页ACCA考试会计师与企业(基础阶段)历年真题正文
ACCA考试:会计师与企业基础经典习题(3)
帮考网校2022-02-16 11:46
ACCA考试:会计师与企业基础经典习题(3)

各位参加2022ACCA考试的小伙伴们注意啦!今天帮考网给各位小伙伴分享ACCA考试:会计师与企业基础经典习题(3),感兴趣的小伙伴赶快来围观哦!

3.1 (a) Company W assess the performance ofits sales staff by the number of clients visited and the number of productsthey each sell. Company X rates its managerial staff. Each manager is awarded ascore from 1 (excellent) to 4 (poor), based on feedback from subordinates andsuperiors. Company Y appraises the performance of its staff through assessorscommenting on a number of desired characteristics and performance elements.Company Z compares attributes displayed by its staff to a series of attributesthat indicate either unsatisfactory orunsatisfactory performance in their jobrole.The following are different types of appraisal techniques

A Guided assessment

B Grading

C Behavioural-incident method

D Results-oriented scheme

Foreach company, selectthe type ofappraisal scheme being used:

(i) Company W

(ii) Company X

(iii) Company Y

(iv) Company Z

(b) The manager does not criticise, butinstead discusses issues with the employee. The employee is encouraged to thinkthings through and commits to personal improvement.

Which of Maier/\\'s three approaches toappraisal interviews is this an example of?

A Tell and sell

B Tell and listen

C Problem-solving

(c) Is the following statement true orfalse?

Performance appraisal can be used toidentify potential candidates forpromotion.

答案:

(a) (i) D This scheme is based on theresults achieved by the sales staff.

(ii) B Each manager is graded on theirperformance.

(iii) A This is a guided assessment method.

(iv) C This method concentrates on employeebehaviour measured against typical behaviour in each job.

(b) C This is a problem solving approach.

(c) True This is one of the objectives ofperformance appraisal.

3.2 (a) What type of power is best used todescribe the behaviour of a manager who is refusing a request forone of histeam members to help with the workload of another department?

A Expert power

B Negative power

C Coercive power

D Physical power

(b) Fiedler, Heifetz and Bennis aretheorists who wrote about management and leadership. Match each of thestatements below with each theorist’s findings.

(i) Individuals at all levels can exert aleadership influence

(ii) There are ‘psychologically close’ and‘psychologically distant’ managers

(iii) The manager ‘does things right’ whilethe leader ‘does the right thing’

答案:

(a) B Negative power is the use ofdisruptive behaviour to stop things from happening.

(b) (i) Heifetz: theory of dispersedleadership

(ii) Fiedler: contingency theory; peoplebecome leaders partly because of their own attributes and partly because oftheir situation

(iii) Bennis: put forward specificdifferences between managers and leaders

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