随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。
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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