信息！关于直播带货也要持证上岗，会计怎会不考ACCA呢？

正确答案：
2 Overview:
The accountant is frequently the manager or group leader. An understanding of leadership theory and practice is therefore an
important part of an accountant’s training.
Part (a):
Robert Blake and Jane Mouton in their Ohio State Leadership Studies, observed two basic leadership dimensions that were
apparent from their studies; concern for the task and concern for people.
They recognised that it was possible for concern for the task to be independent of concern for people. It was therefore possible for
a leader to be strong on one and weak on the other, strong on both, weak on both or any variation in between.
They devised a series of questions, the answers to which enabled them to plot these two basic leadership dimensions. These two
dimensions were placed as the axes on a grid structure now known as the Managerial Grid. A person who scores 7 on ‘concern
for production’ (the x axis) and 5 on ‘concern for people’ (the y axis) is known as a 7,5 leader.

正确答案：
Part (d):
Oliver should arrange a formal grievance interview with the appropriate partner. Both Oliver and the partner need to be aware that
the grievance interview follows three steps in a particular and logical order. The meeting between Oliver and the partner responsible
for human resources must be in a formal atmosphere.
The first stage is exploration. The manager or supervisor – in this case the partner responsible for human resources – must gather
as much information as possible. No solution must be offered at this stage. The need is to establish what is actually the problem;
the background to the problem (in this case the icy relationship between Oliver and David Morgan) and the facts and causes of
the problem – in this case the resentment felt by David Morgan over Oliver’s appointment.
The second stage is the consideration stage. This is undertaken by the appropriate manager or partner here, who must firstly check
the facts, analyse the causes of the complaint and evaluate possible solutions. The meeting may be adjourned if at this stage the
partner requires more time to fulfil this step.
The final stage is the reply. This will be carried out by the partner after he or she has reached and reviewed a conclusion. It is
important that the outcome is recorded in writing; the meeting and therefore the interview and procedure is only successful when
an agreement is reached.
If no agreement is reached then the procedure should be taken to a higher level of management.

正确答案：
Part (c):
Grievance procedures must be accessible to all employees of Hoopers and Henderson at any level of the organisation and
regardless of their status. Managers must have suitable training in procedures and be provided with background as to how
grievances can occur in the first place. Grievance procedures must be regarded as beneficial and not threatening.
If an employee has a grievance, he or she should be able to pursue it and have the problem which has led to the grievance resolved.
A formal grievance procedure must be available, set out in writing and accessible to all employees. The procedure should consist
of five formal stages.
The first stage states the grade of employee or employees and their rights for each type of grievance.
The second stage details the actual procedures for pursuing a grievance, and is in four parts:
– The employee must discuss the grievance with his or her immediate supervisor or line manager.
– If the grievance can not be resolved at the first level, then the employee’s manager must become involved.
– The interview between the employee and manager takes place with the employee being allowed a representative if desired.
– If the grievance remains unresolved then the matter must be referred to a higher manager.
The third stage (referral to a higher manager) requires that the Human Resources Department or, in the case of Hoopers and
Henderson the partner responsible, must be informed.
The fourth stage is that written records must be kept and be available to all employees.
Finally, the procedure must be time limited.
Allowance must be made for the involvement of a trade union, staff association or individual support (if desired) at an appropriate
stage in the procedure.
At Hoopers and Henderson, Oliver has attempted to discuss the issue with his immediate manager (David Morgan) but without
success. He has therefore followed the procedure, but to continue correctly, Oliver must have taken up his grievance with the
manager next in seniority to David Morgan, who in this case is the partner responsible for human resources.

正确答案：
Part (b):
Oliver may feel he has a grievance as a consequence of treatment which he perceives as unfair. Proper disciplinary procedures are
essential for harmonious relationships between management and all staff. Oliver may feel that he has been singled out and that
David Morgan does not understand the need for equity in invoking disciplinary procedures.
David Morgan did not follow this procedure. No informal talk took place which might have resolved the problem, preferring to
deliver an oral warning, then moving to a written warning and dismissal. Oliver was not represented and his dismissal is likely to
lead to dissatisfaction with Oliver’s peers.
Oliver must now invoke the correct grievance procedure.