ACCA: Technical articles

Paper F1: Organisations


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The syllabus for Paper F1, Accountant in Business 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. In addition to these topics, candidates should also study some of the more contemporary organisational models. These include ‘boundaryless’ organisations and shared services organisations, both of which are examinable for the first time in 2014. This podcast provides an overview of some of these concepts.
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