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    ACCA AB(F1) 技术文章(2019年)

    2018-12-19    来源:ACCA官网

    Internal controls The purpose of this article is to provide an overview of internal control, with particular emphasis on topics relevant to Part C of the F1/FAB syllabus. 

    Mintzberg's theory on organisations Part B of the F1/FAB syllabus is concerned with the study of business organisation structure, functions and governance. This article focuses on the Mintzberg model, which breaks down the organisation into five generic components.

    Organisations The F1 syllabus includes the theory of organisations and related topics. Candidates must be familiar with the different organisational structures that can be adopted, as well as related concepts such as departmentalisation, divisionalisation, centralisation and decentralisation, span of control, scalar chain and tall and flat organisations. This article provides an overview of some of these concepts.

    The role of marketing F1/FAB candidates need to have an understanding of the functions of all the main departments in a business organisation. This article focuses on and defines the role of marketing, the marketing mix, and the relationship between the marketing plan and the strategic plan.

    Corporate governance: the board of directors and standing committees This article introduces corporate governance and some of the basic concepts that underpin it, and explains the roles of the board of directors, the different types of company director and standing committees.

    Communicating core values and mission  This article focuses on the syllabus area relating to an organisation’s core values and mission to the public, shareholders and employees. This is an objective which can easily get overlooked in the rush to master environmental analyses, strategic choice and outsourcing decisions.

    Introduction to microeconomics This article provides a broad overview of the important areas of microeconomics, introducing the key principles to those who have not previously studied the topic, while offering an update to those who have.

    A question of ethics This article gives an overview of professional ethics, a vitally important aspect of the work of the accountant - and new addition to the Paper F1/FAB syllabus from December 2011.

    Not-for-profit organisations – part 1 The first part of two articles broadly describes the generic characteristics of not-for-profit organisations.

    Not-for-profit organisations – part 2 In the second part of two articles, we take a specific and deeper look at charities, which are one of the more important types of not-for-profit organisations.

    Understanding the importance of appraisals The three main purposes of appraisals.

    Theories of leadership style The main approaches to leadership.

    The importance of teams The theories of team development.

    Understanding Herzberg's motivation theory Herzberg's motivation theory explained.

    Equal opportunities An outline of the approaches for management of diversity.

    Let's get motivated An explanation of how management theories on motivation can be applied in the workplace.

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