各位參加2022年ACCA考試的小伙伴們注意啦！今天幫考網給各位小伙伴分享ACCA考試：會計師與企業基礎經典習題(3)，感興趣的小伙伴趕快來圍觀哦！

3.1 (a) Company W assess the performance ofits sales staff by the number of clients visited ａｎｄ the number of productsthey each sell. Company X rates its managerial staff. Each manager is awarded ascore from 1 (excellent) to 4 (poor), based on feedback from subordinates andsuperiors. Company Y appraises the performance of its staff through assessorscommenting on a number of desired characteristics ａｎｄ performance elements.Company Z compares attributes displayed by its staff to a series of attributesthat indicate either unsatisfactory ｏｒunsatisfactory performance in their jobrole.The following are different types of appraisal techniques

A Guided assessment

B Grading

C Behavioural-incident method

D Results-oriented scheme

Fｏｒeach company, ｓｅｌｅｃｔthe type ofappraisal scheme being used:

(i) Company W

(ii) Company X

(iii) Company Y

(iv) Company Z

(b) The manager does not criticise, butinstead discusses issues with the employee. The employee is encouraged to thinkthings through ａｎｄ commits to personal improvement.

Which of Maier/\\'s three approaches toappraisal interviews is this an example of?

A Tell ａｎｄ sell

B Tell ａｎｄ listen

C Problem-solving

(c) Is the following statement true orfalse?

Performance appraisal can be used toidentify potential candidates fｏｒpromotion.

答案：

(a) (i) D This scheme is based on theresults achieved by the sales staff.

(ii) B Each manager is graded on theirperformance.

(iii) A This is a guided assessment method.

(iv) C This method concentrates on employeebehaviour measured against typical behaviour in each job.

(b) C This is a problem solving approach.

(c) True This is one of the objectives ofperformance appraisal.

3.2 (a) What type of power is best used todescribe the behaviour of a manager who is refusing a request fｏｒone of histeam members to help with the workload of another department?

A Expert power

B Negative power

C Coercive power

D Physical power

(b) Fiedler, Heifetz ａｎｄ Bennis aretheorists who wrote about management ａｎｄ leadership. Match each of thestatements below with each theorist’s findings.

(i) Individuals at all levels can exert aleadership influence

(ii) There are ‘psychologically close’ and‘psychologically distant’ managers

(iii) The manager ‘does things right’ whilethe leader ‘does the right thing’

答案：

(a) B Negative power is the use ofdisruptive behaviour to stop things from happening.

(b) (i) Heifetz: theory of dispersedleadership

(ii) Fiedler: contingency theory; peoplebecome leaders partly because of their own attributes ａｎｄ partly because oftheir situation

(iii) Bennis: put forward specificdifferences between managers ａｎｄ leaders

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