ACCA Applied Knowledge · Business and Technology · Organisational culture
Which of the following best describes organisational culture?
Organisational culture is the collection of shared values, beliefs and norms that shape how people in an organisation behave. It is about 'the way we do things here', not the formal structure or written procedures, which are separate features of an organisation.
- AThe shared values, beliefs and norms that influence how people in an organisation behaveCorrect
- BThe formal hierarchy of reporting lines set out in an organisation chart
- CThe written rules and procedures approved by the board of directors
Explanation
Culture is the set of shared values, beliefs and assumptions that shape 'the way things are done around here'. The organisation chart describes formal structure, and written rules describe formal procedures, not culture.
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