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企业文化-治理工具

发布时间:2017年09月18日

任何企业要想成功,需要每位员工都“做正确的事”。企业领导必须自问“我们是否拥有正确的企业文化?”,并对答案负责

ACCA已开发了一套文化-治理工具,显示治理与企业文化之间的相互关系。该工具可以用来评估文化,并以系统性的方式启动积极变革。

企业领导应使用该套工具中的每个治理视角,审核示例流程和程序,对照思考自身所在组织的表现。采用这种方式制定企业文化,可以帮助领导者检查企业文化的统一性(或一致性)。企业文化是否符合所在组织的目标?有哪些不一致之处?需要作出哪些改变才能使其保持一致?即使是最初阶段的微小变化,也能够起到催化作用,帮助建立一种支持组织实现目标的企业文化, 并获得每位员工的认同与遵从。


For any business to succeed it requires everyone to 'do the right thing'. Corporate leaders must ask the question 'do we have the right culture?' and take ownership of the answer.

ACCA has developed a culture-governance tool to show the interrelation between governance and corporate culture. The tool can be used to assess culture and initiate positive change in a systematic manner.

Take each governance lens in the tool and go through example processes and procedures, thinking how they are in your own organisation. By mapping your organisation’s culture in this way you can start to examine their consistencies (or alignment). Do they match with your organisation’s goals? Where are the inconsistencies? What changes do you need to bring them into alignment? Even small changes at the initial stage can be the catalyst towards building a culture that supports you in achieving the organisation’s goals, while bringing everyone with you.

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