【ACCA选择题】
1.1'An organisation is a social arrangement which pursues collective........................................,which
controls its own performance and which has a boundary separating it from its environment.'
Which of the following words best completes this sentence?
A Profits
B Stakeholders
C Goals
D Tactics(2 marks)
1.2 What is the term given to the idea that the combined output of a number of individuals working together
will exceed that of the same individuals working separately?
A Sympathy
B Specialisation
C Synergy
D Systems thinking(2 marks)
【答案】
1.1 C Rationale:Collective goals or aims are a feature of organisations.
Pitfalls:Watch out for closely related terminology like'goals'and'tactics'.You might have thought'tactics'would fit here,but they are the lower level plans of functions:they may not be shared by the organisation as a whole.Ways in:If you didn't know the definition,you could have got to the answer by ruling out the other options.Stakeholders doesn't fit'pursues';profits are not the objective of all organisations;and tactics are at a lower level than goals.
1.2 C Rationale:Synergy is the 2+2=5 factor,and is one of the key reasons for the formation of teams and organisations.
Pitfalls:You need to read all the options carefully,especially if they look similar and all'sound'plausible.
Ways in:You should be able to define the other options,to confirm that they do not fit the definition given.