来自伦敦会计学院的1.3复习资料

3 Short Questions and Answers for Managing People – ACCA Paper 1.3

Written by LCA’s lecturer for 1.3, Ross Thompson

Feel you need some question practice? Then LCA’s lecturer for Paper 1.3 has come to your rescue and written some practice q&as for you try.  To make full use of them, it is suggested that you try the q&a under exam conditions and do not look at the answers until you have attempted to write the full answer yourself.

About the questions
Paper 1.3 is an all written paper that requires students to understand and apply various theories, models and concepts related to management.  You should keep in mind that questions are concerned with how we can make the management of organisations more effective, this is not a paper that is designed to introduce you to the worlds of sociology and psychology (although clearly there will be an overlap).  When you attempt 1.3 questions make sure you understand exactly what is required; this entails identifying the question verb, eg, explain means show clearly how something works/operates and the subject – what topic(s) is the question about.  I hope you find my three questions helpful, but please appreciate that I am not specifically tipping these areas to come up in the forthcoming examination.  These are simply to give you extra question and answer practice.

QUESTIONS

QUESTION 1

Outline the supervisor’s role differs from that of a manager (8 marks)

QUESTION 2
Explain the differences between intrinsic and extrinsic rewards (8 marks)

QUESTION 3
Describe the main features of scientific management as advocated by Taylor (8 marks)

ANSWERS

ANSWER T Question 1
Supervisory grades are usually the first step on the managerial ladder and as such supervisors are likely to be engaged in managerial activity that carries less responsibility and job-scope. The principal differences are as follows:

Supervisors, being first line managers will only manage non-managerial staff.  For example, a payroll supervisor is likely only to manage payroll clerks.  In contrast, a manager may manage non-managerial grades and other managers. For example, a financial controller may manage management accounting managers, financial accounting managers and a secretary.

Supervisors tend to work in specialist areas only, eg, payroll, bought ledger etc. Managers on the other hand, tend to have a more generalist brief; their duties may require them to oversee the operations of many different departments. A financial controller may therefore manage the management accounting, financial accounting, payroll and company secretarial functions.

The supervisor’s job will tend to be less strategic than that of a manager. The supervisor is likely to more engaged in day-to day operational duties. The Ms model classifies these duties as follows:

Machine capacity – including servicing and maintenance;

Manpower – including training;

Materials – including ordering stocks;

Money – including checking invoices for payment.

A manager may will have similar duties but is likely to also be involved in more strategic areas such as long range planning, resource allocation and product development.
Supervisors are more likely than managers to perform the day-to-day work, in addition to supervising it than managers whose roles are frequently totally managerial.
The supervisor’s role will be less senior. For example they are unlikely to have the authority to make large decisions such as disciplining an employee; in this instance they would have to flag the problem up to a manager to make a decision.
This traditional role of the supervisor being one of  direction and control is now moving to one of coaching and training.

ANSWER T Question 2
Many theories of motivation identify the importance of rewards in motivating employees to perform to a level desired by managers. Expectancy Theory (Vroom) for example, defines motivational force as the expectancy that effort will lead to an outcome, that that outcome will lead to a reward (instrumentality) and that that the outcomes and reward are attractive to the employee.

The two major types of reward differ as follows

Intrinsic rewards refer to a positive emotional or internal feeling that an employee gets from work; these rewards are not tangible.  For example a charity worker may receive an internal reward associated with the feeling that they are performing work that is helping disadvantaged people. Extrinsic rewards on the other hand, refer to a physical or tangible “gift” that the employer gives or offers to the employee and that is valued by the employee in return for satisfactory performance. Examples of extrinsic rewards include:

Pay, including bonuses, commissions and PRP;

Pensions which are effectively deferred income;

Share schemes;

Company cars;

Company accommodation;

Preferential rate loans and mortgages;

Private Healthcare.
Examples of intrinsic rewards include:

Social rewards that accrue from working in a good team environment. This principle is a major tenet of the Human Relations School of management advocated by writers such as Schien and Mayo.

Challenge at work, for example, having a greater level of task variety or job enrichment.

Opportunities for status and prestige.

High levels of job satisfaction

High levels of responsibility.

ANSWER T Question 3
Fredrick Taylor first developed his ideas on management whilst studying the Bethlehem Steel Works in the USA at the end of the 19 Century. His research, which was subsequently taken up and applied by Henry Ford in his new car production plant, can be summarised as follows:
Specialisation of labour or Division of Labour.
he rationale was that by specialising in one work area, employees could concentrate upon only one task and thus achieve high levels of proficiency which increased their productivity.

The deskilling of work.
It was anticipated that this would make the work easier to perform and therefore productivity would increase and less mistakes would be made.
The belief that there existed a best way to do all jobs (scientific method).
Taylor advocated the painstaking analysis of all jobs and the prescription a single method of operation for each. This, he believed, would lead to quicker working and optimal productivity.  Workers were to be given little if any say in how they worked; procedures were laid down for them to follow and standards were set for performance (which led to the use of standard job-costing).

The separation of managers from workers.

To Taylor, managers were there to supervise, train and discipline and not to immerse themselves in the day-to-day duties of the workers.

The training of workers to a high standard.

Once again, this was designed to maximise productivity.

The careful selection of workers.  
This was designed to ensure that the people employed had the most appropriate physical and intellectual attributes to perform work to a high standard.

The use of discipline and authority
This was to ensure workers always operated at their optimal productivity level and did not shirk work – a practice known a systematic soldiering.
The use of economic rewards.
Taylor believed that workers were economically motivated and needed incentives and bonuses in order to encourage them to work to a high standard of productivity.  From his experiments he noted that the cost of having to pay workers performance bonuses was usually substantially eclipsed by the additional output and productivity achieved.
These questions and answers have been written by LCA’s lecturer for ACCA Paper 1.3 – Managing People.  If you would like more information about the classes he teaches, please see LCA’s reception staff.

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