隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規劃學習，并為每一部分的考點提供詳細的信息。

　　Study Guide

　　A BUSINESS ORGANISATIONAL STRUCTURE,GOVERNANCE AND MANAGEMENT

　　1.The business organisation and its structure

　　a)Identify the different types of organisation:^[1]

　　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.^[1]

　　c)Describe the roles and functions of the main departments in a business organisation:^[1]

　　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.^[1]

　　e)Explain the role of marketing in an organisation:^[1]

　　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:^[2]

　　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.^[1]

　　2.The formal and informal business organisation

　　a)Explain the informal organisation and its relationship with the formal organisation.^[1]

　　b)Describe the impact of the informal organisation on the business.^[2]

　　3.Organisational culture in business

　　a)Define organisational culture.^[1]

　　b)Describe the factors that shape the culture of the organisation.^[1]

　　c)Explain the contribution made by writers on culture:^[1]

　　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.^[1]

　　b)Define connected and external stakeholders and explain their impact on the organisation.^[1]

　　c)Identify the main stakeholder groups and the objectives of each group.^[1]

　　d)Explain how the different stakeholder groups interact and how their objectives may conflict with one another.^[1]

　　5.Information technology and information systems in business

　　a)Discuss the types of information technology and information systems used by the business organisation.^[1]

　　b)List the attributes of good quality information.^[1]

　　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.^[1]

　　d)Identify the different sources of internal and external information.^[1]

　　e)Describe the main features of information systems used within the organisation.^[1]

　　6.Committees in the business organisation

　　a)Explain the purposes of committees.^[1]

　　b)Describe the types of committee used by business organisations. ^[1]

　　c)List the advantages and disadvantages of committees.^[1]

　　d)Explain the roles of the Chair and Secretary of a committee.^[1]

　　7.Business ethics and ethical behaviour

　　a)Define business ethics and explain the importance of ethics to the organisation and to the individual.^[1]

　　b)Identify influences that determine whether behaviour and decisions are ethical or unethical.^[1]

　　c)Identify the factors that distinguish a profession from other types of occupation.^[1]

　　d)Explain the role of the accountant in promoting ethical behaviour.^[1]

　　e)Recognise the purpose of international and organisational codes of ethics and codes of conduct,IFAC,ACCA etc.^[1]

　　8.Governance and social responsibility in business

　　a)Recognise the concept of separation between ownership and control.^[1]

　　b)Define corporate governance and social responsibility and explain their importance in contemporary organisations.^[1]

　　c)Explain the responsibility of organisations to maintain appropriate standards of corporate governance and corporate social responsibility.^[1]

　　d)Briefly explain the main recommendations of best practice in effective corporate governance:^[1]

　　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.^[1]

　　f)Identify the social and environmental responsibilities of business organisations to internal,connected and external stakeholders.^[1]

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