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ACCA考试《F1会计师与企业》辅导笔记二(1)

2013-02-26 

  1 The nature of organisations

  What is an organisation?

  ‘Organisations are social arrangements for the controlled performance of collective goals.’ (Buchanan and Huczynski)

  The key aspects of this definition are as follows:

  § collective goals

  § social arrangements

  § controlled performance.

  Expandable text

  As yet there is no widely accepted definition of an organisation. This is because the term can be used broadly in two ways:

  § It can refer to a group or institution arranged for efficient work. To organise implies that there is an arrangement of parts or elements that produces more than a random collection.

  § Organisation can also refer to a process, i.e. structuring and arranging the activities of the enterprise or institution to achieve the stated objectives. The very work organisation implies that there is order or structure.

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