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ACCA F1 Accountant in Business Course Notes ACF1CN07 by BPP

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1 National Cultural dimensions influence the way in which people work and the way in which they expect to be managed. 2 Global organisations need to be sensitive to these particular issues. 3 The Hofstede model (developed by Gert Hofstede in 1980) explains key cultural differences and values, rating different countries on a scale. In particular, Hofstede pointed out that countries differ on the following dimensions: (a) Power distance. This dimension measures how far superiors are expected to exercise power.

2 C Good information should always be targeted to the user's requirements. 3 A Contingency controls allied with security controls and integrity controls ensure that information is as protected as possible. 4 B A database ensures consistent data and so it may not be in a format which meets the needs of all users. 5 C Executive support systems operate at the strategic level. 14 Influences on organisational culture Syllabus Guide Detailed Outcomes Having studied this chapter you will be able to: • Describe different organisational cultures and relate them to organisations.

Qualification Context Ethical considerations are reflected across several papers and impact on the way that students and qualified accountants act. Business Context Legislation and public reaction to events are ensuring that modern day business people pay significantly more attention to ethical ways of working. 1 4: ETHICAL CONSIDERATIONS Overview Ethical considerations What are ethics? 2 4: ETHICAL CONSIDERATIONS 1 What are ethics? 1 Ethics are a set of moral principles that guide behaviour. They can be distinguished in principle from the legal obligations, and other rules and regulations which must be adhered to.

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