客服服务
收藏本站
手机版

ACCA考点梳理:Hofstede文化类型介绍

发布时间:2020-11-06 15:00 责编:小会
打印

  马上又到2020年ACCA12月考季了,从历年的备考过程中,有很多考生都对“Hofstede”这个考点概念感到费解,12月份考试临近,对此,会计网就跟大家详细介绍关于“Hofstede”这个考点内容。

ACCA考点梳理

  首先,要明确一个大前提,Hofstede关注的是culture and nationality,也就是national culture国家文化对企业文化的影响。

  其次,有四种文化类型,每种文化类型有两个对立面:

  1.Power distance 权力距离型,即社会中对于“权力分配不均等”的接受程度,或者说,社会中权力分配的分散或集中程度。

  (1)High power distance 对权力大小不均等的接受程度高,可以接受权力掌握在少数有才能的人手中,这就可以对应centralisation集权的特点。For example:A Co. has a clear top-down chain of command, managers are autocratic and closely supervise employees.

  (2)Low power distance 不能够接受权力都集中在高层,对应decentralisation分权的特点。For example:B Co. has a flat organisation structure and a high level of employee participation in decision-making.

  2. Uncertainty avoidance 不确定性规避型,即对于风险和未知性的容忍程度。

  High uncertainty avoidance 对不确定因素的规避程度高,即不喜欢一切不确定的因素。For example:C Co. has a strict task structure with written

  (1)ules and regulations which are adhered to by all employees. Dissent is not tolerated.

  (2)Low uncertainty avoidance 对不确定因素的规避程度低,即喜欢挑战、创新、灵活的因素。For example:D Co. respects flexibility and creativity, more tolerance for deviance, risk and conflict.

  2. Individualism 个人主义型,即倾向于以个人或集体来定义自己的程度。

  (1)High individualism 独行侠,喜欢一个人做事情,并且可以自己承担责任和后果。For example:E Co. focuses on autonomy of its employees. Task achievement is seen as more important than working relationships. The company is impersonal and defends its business interests.

  (2)Low individualism(Collectivism集体主义者)需要别人的肯定,在乎人际关系。For example:F Co. focuses on interdependence and reciprocal obligation.

  3. Masculinity 男性化特征,即社会成员对于“决断力和物质成功”或“感性和人际关系”的偏好程度。

  (1)High masculinity 行为处事都符合男性化特征,自信、果断、追求财富和成功。For example:Workers in G Co. are assertiveness, competition and decisiveness, desiring for material wealth and possessions.

  (2) Low masculinity 行为处事都符合女性化特征Femininity,谦逊、温柔、认为人际关系比金钱更重要。For example:H Co. has a focus on good working relationships between employees and seeks consensus on all business decisions.

  这里有一个需要同学们注意的地方!虽然low individualism 和low masculinity都认为personal relationship更重要,但是不同的是前者更侧重需要维护好社会人际关系,工作需要别人的肯定;后者更侧重不伤害别人的感情。

  来源:ACCA学习帮

来源:
0
+1
文章版权会计网kuaiji.com所有,未经许可不得转载。

相关文章

扫码关注“ 会计小助手公众号
点击菜单“
XXXX ”→订阅即可
(微信需绑定公众号才能成功接收提醒)
2021注会报名入口开通后,将及时给您发送微信通知
敬请关注

回到顶部

未登录