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I N T E R A ADVANCED C T PAPER 5 I V MANAGING PEOPLE AND SYSTEMS E T E X BPP is the official provider of training materials for the ACCA's CAT qualification. This Interactive Text forms part of a suite of learning tools, which also includes CD-ROMs T for tuition and computer based assessment, and the innovative, internet-based Learn Online. This text has been specifically written to the current syllabus and Teaching Guide. • Clear language and presentation ••ThiNganHang.comtechniquesPlenty of questions, examples and quizzes to demonstrate and practiseA question and answer bank prepared by BPP Learning Media authors FOR EXAMS IN DECEMBER 2008 AND JUNE 2009 ThiNganHang.com
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First edition 2003 Sixth edition June 2008 ISBN 9780 7517 4824 6 (Previous ISBN 9780 7517 3572 7) British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library All our rights reserved. No part of this publication may be Published by reproduced, stored in a retrieval system or transmitted, in BPP Learning Media Ltd any form or by any means, electronic, mechanical, BPP House, Aldine Place photocopying, recording or otherwise, without the prior London W12 8AA written permission of BPP Learning Media Ltd. www.bpp.com/learningmedia We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past Printed in Great Britain examination questions. The suggested solutions in the exam answer bank have been prepared by BPP Learning Media Ltd, unless where otherwise stated. ThiNganHang.com Your learning materials, published by BPP © Learning Media Ltd, are printed on paper sourced from sustainable, managed forests. BPP Learning Media Ltd 2008 ii ThiNganHang.com
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Contents Page Introduction How to use this Interactive Text v Approach to examining the syllabus vi Analysis of past papers vi Tackling multiple choice questions viii Part A The business and accounting environment 1 The business environment 3 2 Organisational structure 21 3 Business planning and control 47 4 The accounting function 57 Part B Effective management of business and accounting systems 5 Monitoring business and accounting systems 71 6 Identifying and preventing fraud 87 7 Improving control procedures 103 8 Management information and reporting systems 119 Part C Management theory, principles and techniques 9 Leadership, management and supervision 133 10 Individual and group behaviour 159 11 Team management 177 12 Motivation 195 Part D Individual effectiveness at work 13 Planning and organising personal work 217 14 Constructive relationships 241 15 Performance appraisal 273 16 Training and development 293 Part E Health, safety and security in the working environment 17 Health and safety in the workplace 317 18 Security in the workplace 349 Exam question bank 369 Exam answer bank 379 ThiNganHang.comIndexList of key terms 407408 Review form and free prize draw Contents iii ThiNganHang.com
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How to Use this Interactive Text Aim of this Interactive Text To provide the knowledge and practice to help you succeed in the examination for Paper 5 Managing People and Systems. To pass the examination you need a thorough understanding in all areas covered by the syllabus and teaching guide. Recommended approach (a) To pass you need to be able to answer questions on everything specified by the syllabus and teaching guide. Read the text very carefully and do not skip any of it. (b) Learning is an active process. Do all the questions as you work through the text so you can be sure you really understand what you have read. (c) After you have covered the material in the Interactive Text, work through the Question Bank, checking your answers carefully against the Answer Bank. (d) Before you take the exam, check that you still remember the material using the following quick revision plan. (i) Read through the chapter topic list at the beginning of each chapter. Are there any gaps in your knowledge? If so, study the section again. (ii) Read and learn the key terms. (iii) Look at the exam alerts. These show the ways in which topics might be examined. (iv) Read the chapter roundups, which are a summary of the fast forwards in each chapter. (v) Do the quick quizzes again. If you know what you're doing, they shouldn't take long. This approach is only a suggestion. You or your college may well adapt it to suit your needs. Remember this is a practical course. (a) Try to relate the material to your experience in the workplace or any other work experience you may have had. (b) Try to make as many links as you can to other papers at the Introductory and Intermediate levels. ThiNganHang.com Introduction v ThiNganHang.com
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Approach to examining the syllabus Paper 5 is a two-hour written paper. The written examination currently consists of one section as follows: Marks Five compulsory questions of 20 marks each 100 Important note for June 2009 exam From the June 2009 exam, the format of the paper is changing to: Marks 25 multiple choice questions of 2 marks each 50 Compulsory written questions 50 100 Analysis of past papers These are the topics examined in past papers Topic Dec June Dec June Dec Jun Dec June 2007 2007 2006 2006 2005 2005 2004 2004 Accounting systems • • • Organisation structure • • External influences • • Planning • Control systems • • • Integrated systems and • computerised sales ledger Fraud • Management information • Payroll and control • External auditors • Team working • • Supervision, management and • leadership Maslow’s theory of motivation • Blake and Mouton’s managerial • grid ThiNganHang.comDelegation of authorityClassical view of management • • Organisational culture • Learning styles and theories • Interpersonal skills • Training • Communication • • Appraisal • vi Introduction ThiNganHang.com
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Topic Dec June Dec June Dec Jun Dec June 2007 2007 2006 2006 2005 2005 2004 2004 Conflict and resolution • Personal work planning and time • management Security • • • Health and safety standards • • • • • Questions and answers for all of these sittings can be downloaded from the ACCA website, together with examiner’s comments on the paper. Note that from the June 2009 exam the examiner will be able to cover a wider range of the syllabus at each sitting. See page viii for how to tackle multiple choice questions. ThiNganHang.com Introduction vii ThiNganHang.com
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Tackling Multiple Choice Questions MCQ's are now part of all CAT exams. Papers 1 and 2 are examined by CBE, Papers 3 and 4 can be taken by CBE or by a written paper which is 40% MCQs. Paper 5 is now 50% MCQ's and Papers 6-10 are 20% MCQs. All MCQs carry 2 marks. The MCQs in your exam contain four possible answers. You have to choose the option that best answers the question. The three incorrect options are called distracters. There is a skill in answering MCQs quickly and correctly. By practising MCQs you can develop this skill, giving you a better chance of passing the exam. You may wish to follow the approach outlined below, or you may prefer to adapt it. Step 1 Skim read all the MCQs and identify what appear to be the easier questions. Step 2 Attempt each question – starting with the easier questions identified in Step 1. Read the question thoroughly. You may prefer to work out the answer before looking at the options, or you may prefer to look at the options at the beginning. Adopt the method that works best for you. Step 3 Read the four options and see if one matches your own answer. Be careful with numerical questions as the distracters are designed to match answers that incorporate common errors. Check that your calculation is correct. Have you followed the requirement exactly? Have you included every stage of the calculation? Step 4 You may find that none of the options matches your answer. • Re-read the question to ensure that you understand it and are answering the requirement • Eliminate any obviously wrong answers • Consider which of the remaining answers is the most likely to be correct and select the option Step 5 If you are still unsure make a note and continue to the next question Step 6 Revisit unanswered questions. When you come back to a question after a break you often find you are able to answer it correctly straight away. If you are still unsure have a guess. You are not penalised for incorrect answers, so never leave a question unanswered! After extensive practice and revision of MCQs, you may find that you recognise a question when you sit the exam. Be aware that the detail and/or requirement may be different. If the question seems familiar read the requirement and options carefully – do not assume that it is identical. ThiNganHang.com viii Introduction ThiNganHang.com
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The business environment Chapter topic list 1 What is an organisation? 2 The organisation as an open system 3 Environmental influences on organisations 4 Organisational stakeholders 5 Financial accountability 6 Legislation and business practice ThiNganHang.com 3 ThiNganHang.com
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Study guide reference Syllabus reference 1 (a) Define an organisation and its environment 1(a) (b) Identify the main stakeholders within and outside the organisation 1(a)(iii) (c) Describe environmental factors affecting the organisation 1(a)(i) (d) Identify the authorities to whom businesses are financially accountable 1(a)(ii) (e) Identify what financial information businesses need to provide for government 1(a)(ii) agencies (f), (g) Describe the role of external auditors and regulatory bodies 1(a)(ii) (h) Outline the role of corporate governance with respect to accountability 1(a)(ii) (i) Describe the impact of legislation on business practice 1(a)(ii) 1 What is an organisation? 1.1 Examples of organisations (a) A multinational car manufacturer (eg Ford) (d) A local authority (b) An accountancy firm (eg Ernst and Young) (e) A trade union (eg Unison) (c) A charity (eg Oxfam) (f) An army 1.2 What organisations have in common The definition below states what all organisations have in common. Key termKey term An organisation is: 'a social arrangement which pursues collective goals, which controls its own performance and which has a boundary separating it from its environment'. Here is how this definition applies to two of the organisations listed in Paragraph 1.1. Characteristic Car manufacturer (eg Ford) Army Social arrangement: individuals People work in different Soldiers are in different gathered together for a purpose divisions, making different cars regiments, and there is a chain of command from the top to the bottom Collective goals: the Sell cars, make money Defend the country, defeat the organisation has goals over and enemy, international peace above the goals of the people keeping within it ThiNganHang.comControls performance:performance is monitored againstthe goals and adjusted ifnecessary to ensure the goals are Costs and quality are reviewedand controlled. Standards areconstantly improved Strict disciplinary procedures,training accomplished Boundary: the organisation is Physical: factory gates Physical: barracks distinct from its environment Social: employment status Social: different rules than for civilians 4 1: The business environment⏐ Part A The business and accounting environment ThiNganHang.com
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(a) Organisations are preoccupied with performance, and meeting or improving their standards. (b) Organisations contain formal, documented systems and procedures which enable them to control what they do. (c) Different people do different things, or specialise in one activity. (d) Organisations pursue a variety of objectives and goals. (e) Most organisations obtain inputs (eg materials), and process them into outputs (eg for others to buy). 1.3 Why do organisations exist? Organisations achieve results which individuals cannot achieve by themselves. They enable people to be more productive. (a) Overcoming people's individual limitations, whether physical or intellectual. (b) Enabling people to specialise in what they do best. (c) Saving time, because people can work together or do two aspects of a different task at the same time. (d) Accumulating and sharing knowledge (eg about how best to build cars). (e) Enabling people to pool their expertise. (f) Enabling synergy: by bringing together two individuals their combined output will exceed their individual output. 1.4 How organisations differ The enormous variety of organisations was hinted at in Paragraph 1.1. Here are some possible differences between them. Factor Example Ownership (public vs private) Private sector: owned by private owners/shareholders. Public sector: owned by the government Control By the owners themselves, by people working on their behalf, or indirectly by government-sponsored regulators Activity (ie what they do) Manufacturing, healthcare Profit or non-profit orientation Business exists to make a profit. The army, on the other hand, is not profit orientated Legal status/size Limited company or partnership Sources of finance Borrowing, government funding, share issues Technology High use of technology (eg computer firms) vs low use (eg corner shop) ThiNganHang.comTwo key differences in the list above areorientatedWithin a typical organisation, there are many different types of activity being carried out.. what the organisation does and whether or not it is profit (a) Purchasing materials and components (b) Carrying out operations on purchased materials and components (c) Accounting and record keeping, eg keeping track of costs (d) Research and development of new products or technologies (e) Taking orders from customers (f) Planning and implementing marketing strategies to obtain new customers (g) Employing people and paying them (h) Co-ordinating all the above to ensure the organisation reaches its goals Part A The business and accounting environment⏐ 1: The business environment 5 ThiNganHang.com
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2 The organisation as an open system 6/04 FAST FORWARD Businesses are open systems – they interact with the environment. 2.1 Systems theory Key term A system is a collection of interrelated parts which taken together forms a whole such that: (a) The collection has some purpose (b) A change in any of the parts leads to (or results from) a change in some other part or parts. An organisation is a type of system. 2.2 Open and closed systems General systems theory makes a distinction between open, closed and semi-closed systems. (a) A closed system is isolated from its environment and independent of it, so that no environmental influences affect the behaviour of the system, nor does the system exert any influence on its environment. Closed: Shut off from its environment (b) An open system is connected to and interacts with its environment. It takes in influences from its environment and also influences this environment by its behaviour. An open system is a stable system which is nevertheless continually changing or evolving. Open: Controllable inputs Relation to its Both predictable Uncontrollable inputs environment in both and unpredictable Unexpected inputs prescribed and outputs uncontrolled ways Exam focus The June 2004 paper contained a question on organisations as open systems, interacting with their point stakeholders and their environment. (c) Few systems are entirely closed. Many are semi-closed, in that their relationship with the environment is in some degree restricted. ThiNganHang.comPredicted/controlled Relating to itsSemi-closed: Predictable / inputs from the environment in a controllable environment controlled prescribed outputs manner Social organisations, such as businesses and government departments, are by definition open systems. Organisations have a variety of interchanges with the environment, obtaining inputs from it, and generating outputs to it. 6 1: The business environment⏐ Part A The business and accounting environment ThiNganHang.com
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2.3 Environmental uncertainty A large part of business strategy consists of making the organisation's interaction with its environment as efficient as possible. An organisation needs to 'fit' comfortably with its environment. In the context of strategic management, therefore, the degree of uncertainty in the environment is of great importance. The greater the uncertainty, the greater the strategic challenge. Uncertainty depends on complexity and stability: the more complex or dynamic the environment is, the more uncertain it is. (a) An uncomplicated, stable environment can be dealt with as a matter of routine. Since the future is likely to resemble the past, extrapolation from history is a satisfactory way of preparing for future events. (b) Where the environment is dynamic, the management approach must emphasise response to rapid change. (c) Complexity makes an environment difficult to understand. Diversity of operations and technological advance contribute to complexity. Question Open systems Open systems are seldom, if ever, found in naturally occurring situations. True/False? Answer False. It is closed systems that are seldom found. 3 Environmental influences on organisations 6/04, 6/06 FAST FORWARD PEST is a useful model for analysing the business environment. As we have seen, an organisation is an open system, so it interacts with its environment. A large part of strategic planning for any organisation is concerned with managing its relationship with the environment. The environment of an organisation is everything outside its boundaries. Its immediate (or micro) environment consists of its suppliers, customers, competitors and stakeholders. Stakeholders are explained further in Section 4. Moving further out from the organisation is the macro environment. This consists of factors over which the organisation itself has less control, but which can seriously affect its business practices and profitability. ThiNganHang.comA useful model for this type of environmental analysis uses the acronym PEST. The environmental influences are analysed under four categories: (a) Political/legal (c) Social (b) Economic (d) Technological We will look at each of these in turn. Part A The business and accounting environment⏐ 1: The business environment 7 ThiNganHang.com
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3.1 Political/legal Legal factors affecting all companies Factor Example General legal framework: Basic ways of doing business; negligence proceedings; ownership; contract, tort, agency rights and responsibilities, property Criminal law Theft; insider dealing; bribery; deception Company law Directors and their duties; reporting requirements; takeover proceedings; shareholders' rights; insolvency Employment law Trade Union recognition; Social Chapter provisions; minimum wage; unfair dismissal; redundancy; maternity; Equal Opportunities Health and Safety Fire precautions; safety procedures Data protection Use of information about employees and customers Marketing and sales Laws to protect consumers (eg refunds and replacement, 'cooling off' period after credit agreements); advertising standards Environment Pollution control; waste disposal Tax law Corporation tax payment; Collection of income tax (PAYE) and National Insurance contributions; VAT Competition law General illegality of cartels; price fixing Some legal and regulatory factors affect particular industries, if the public interest is served. This is for either of two reasons. (a) The industries are, effectively, monopolies. (b) Large sums of public money are involved (eg in subsidies to rail companies). For example, electricity, gas, telecommunications, water and rail transport are subject to regulators (Offer, Ofgas, Oftel, Ofwat, Ofrail) who have influence over market access, competition and pricing policy. 3.2 Political risk and political change FAST FORWARD Political risk is an important factor to consider when looking at new markets. The political environment is not simply limited to legal factors. Government policy affects the whole economy, and governments are responsible for enforcing and creating a stable framework in which business can be done. The quality of government policy is important in providing three things. (a) Physical infrastructure (eg transport) (b) Social infrastructure (education, a welfare safety net, law enforcement, equal opportunities) (c) Market infrastructure (enforceable contracts, policing corruption) ThiNganHang.com3.2.1 Political riskThe political risk in a decision is the risk that political factors will invalidate the strategy and perhaps severely damage the firm. Examples are wars, political chaos, corruption and nationalisation. Companies should ask the following six questions. 1 How stable is the host country's political system? 2 How strong is the host government's commitment to specific rules of the game, such as ownership or contractual rights, given its ideology and power position? 3 How long is the government likely to remain in power? 4 If the present government is succeeded, how would the specific rules of the game change? 8 1: The business environment⏐ Part A The business and accounting environment ThiNganHang.com
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5 What would be the effects of any expected changes in the specific rules of the game? 6 In light of those effects, what decisions and actions should be taken now? 3.3 The economic environment FAST FORWARD Business planning must take into account the forecast state of the economy. The economic environment is an important influence at local and national level. Factor Impact Overall growth or fall in Increased/decreased demand for goods and services. Gross Domestic Product Local economic trends Type of industry in the area. Office/factory rents. Labour rates House prices. Inflation Distorts business decisions. Wage inflation compensates for price inflation. Interest rates How much it costs to borrow money affects cash flow. Some businesses carry a high level of debt. Rises in interest rates affect customers' mortgage payments. Tax levels Corporation tax affects how much firms can invest or return to shareholders. Income tax and VAT affect how much consumers have to spend. Government spending Suppliers to the government (eg construction firms) are affected by spending. The business cycle Economic activity is always punctuated by periods of growth followed by decline, simply because of the nature of trade. The UK economy has been characterised by periods of boom and bust. Government policy can cause, exacerbate or mitigate such trends, but cannot abolish the business cycle. The forecast state of the economy will influence the planning process for organisations which operate within it. In times of boom and increased demand and consumption, the overall planning problem will be to identify the demand. Conversely, in times of recession, the emphasis will be on cost-effectiveness, continuing profitability, survival and competition. 3.4 The social environment 3.4.1 Demography FAST FORWARD Demographic change will alter patterns of demand. Key term Demography is the study of human population and population trends. ThiNganHang.comFactors of importance to organisational plannersFactor Comment Growth The rate of growth or decline in a national population and in regional populations. Age Changes in the age distribution of the population. In the UK, there will be an increasing proportion of the national population over retirement age. In developing countries there are very large numbers of young people. Geography The concentration of population into certain geographical areas. Part A The business and accounting environment⏐ 1: The business environment 9 ThiNganHang.com
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Factor Comment Ethnicity A population might contain groups with different ethnic origins from the majority. In the UK, about 5% come from ethnic minorities, although most of these live in London and the South East. Household and family structure A household is the basic social unit and its size might be determined by the number of children, whether elderly parents live at home etc. In the UK, there has been an increase in single-person households and lone parent families. Social structure The population of a society can be broken down into a number of subgroups, with different attitudes and access to economic resources. Social class, however, is hard to measure as people's subjective perceptions vary. Employment In part, this is related to changes in the workplace. Many people believe that there is a move to a casual flexible workforce. Some research indicates a 'two-tier' society split between 'work-rich' (with two wage-earners) and 'work-poor'. However, most employees are in permanent, full-time employment. Wealth Rising standards of living lead to increased demand for certain types of consumer good. This is why developing countries are attractive as markets. Implications of demographic change (a) Changes in patterns of demand: an ageing population suggests increased demand for health care services. A young growing population demands schools, housing and work. (b) Location of demand: people move to the suburbs and small towns. (c) Recruitment policies: there are relatively fewer young people, so firms will have to recruit from less familiar sources of labour. (d) Wealth and tax. Patterns of poverty, and hence the need for welfare provisions may change. The tax base may alter. Question 18-30 Holidays How should a company selling package holidays for the 18-30 age group be expected to deal with the following long-term developments? (a) Falling numbers of school leavers (b) More young people going to university (c) Greater disposable income among the 18-30 age group (d) More people choosing independent holidays rather than packages ThiNganHang.comAnswer Declining numbers of school leavers means that the overall market is declining, and more young people going on to university leads to a further decline, as it can be assumed that they will have to repay student loans and will have little disposable income left for holidays. The greater disposable income among the 18-30 age group suggests, however, that those who are not impoverished students have more money to spend. Perhaps the increase is concentrated more at the age 30 end. And this would fit in with more sophisticated tastes in foreign travel – less interest in cheap packages. The holiday company will have to formulate a strategy to deal with this change in the market. It needs to do some research and discover what destinations are now of interest to the travelling members of this age 10 1: The business environment⏐ Part A The business and accounting environment ThiNganHang.com
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group. Then it should look at how it can offer holidays which, for a slightly higher price, offer some of the benefits of independent travel. 3.5 Technological factors Technology contributes to overall economic growth. There are three ways in which technology can increase total output. (a) Gains in productivity (more output per units of input) (b) Reduced costs (eg transportation technology, labour-saving, time-saving) (c) New types of product Effects of technological change on organisations (a) The type of products or services that are made and sold. (b) The way in which products are made (eg robots, new raw materials) (c) The way in which services are provided. For example companies selling easily transportable goods – for instance, books and CDs – are enjoying considerable success over the Internet. (d) The way in which markets are identified. Database systems make it much easier to analyse the market place. (e) The way in which firms are managed. IT encourages 'delayering' of organisational hierarchies, homeworking, and better communication. (f) The means and extent of communications with external clients. The financial sector is rapidly going electronic – call centres are now essential to stay in business, PC banking is here, and the Internet is highly significant. The impact of recent technological change also has important social consequences, which in turn have an impact on business. (a) Homeworking. Whereas people were once collected together to work in factories, home working will become more important. (b) Intellective skills. Certain sorts of skill, related to interpretation of data and information processes, are likely to become more valued than manual or physical skills. (c) Services. Technology increases manufacturing productivity, releasing human resources for service jobs. These jobs require greater interpersonal skills (eg in dealing with customers). Question The global village The term 'global village' illustrates the 'shrinking' of the world due to globalisation. Differences still exist, however. What environmental factors might account for the variability of consumer demand in different countries? ThiNganHang.comEconomic factorsAnswer During times of recession, consumers will spend less on a variety of goods, but the precise effects in different countries will depend upon how deeply each one falls into recession. Social factors Spending habits are always likely to be socially or culturally defined. Technology Demands for technological products will vary from country to country, depending on the level of technological advancement and consumer sophistication. The use of technology itself (eg Internet) to sell goods to customers will also vary. Part A The business and accounting environment⏐ 1: The business environment 11 ThiNganHang.com
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Question MacQuestion Identify the main issues arising from the PEST framework for a fast food chain such as McDonalds considering expansion into a new country. Answer The PEST model deals with the wider environment in which the company operates. For a fast food chain this aspect of the environment is of great importance, given its global reach and the need to expand into new countries, with all the complications that involves. Here are some of the main issues:- Political/Legal: There may be restrictions on foreign ownership and repatriation of profits which may limit the attractiveness of overseas expansion. Economic: A fast food chain will almost certainly have to take into account the economic cycle of the new country in its expansion plans. Cash flow in the early days of a new venture is likely to be healthier if economic confidence and employment are high, encouraging people to try the new catering experience. Also, economic infrastructure (road transport, telecommunications and power) will be of importance. Social: Social and cultural matters will be of particular importance. Fast food is a Western phenomenon and not immediately attractive in some other cultures. Technological: Fast food is produced with fairly basic technology so this may be of relatively low significance. Exam focus External environmental influences were examined in the June 2006 exam. The examiner's report noted point that; '… not all answers included examples, which was a key requirement of this question. Fewer candidates were able to explain these in the context of their own organisation (or one with which they were familiar) …... . Candidates are reminded of the importance of reading the question carefully and focusing their answers to ensure that all parts of the question are dealt with fully.' Remember this is an applied exam and you must be able to give examples not simply produce lists. 4 Organisational stakeholders 6/04 FAST FORWARD Public companies have a number of external stakeholders. Key term Stakeholders: groups or individuals whose interests are directly affected by the activities of a firm or organisation ThiNganHang.comSome of these stakeholders will be internal – such as shareholders and employees – and some of themwill be external – such as banks and the government. All of them will want information about theorganisation and its financial results.These will be the main stakeholders for a large, listed company. (a) Managers of the company appointed by the company's owners to supervise the day-to-day activities of the company. They need information about the company's financial situation currently, and in the future to enable them to manage the business efficiently and make effective decisions. (b) Shareholders of the company, ie the company's owners, want to assess how well the management is performing. They want to know how profitable are the company's operations. (c) Trade contacts include suppliers who provide goods to the company on credit and customers who purchase the goods or services provided by the company. Suppliers want to know about the 12 1: The business environment⏐ Part A The business and accounting environment ThiNganHang.com
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