MONDAY 13 JUNE 2005
This paper is divided into two sections
This ONE question is compulsory and MUST be
FOUR questions ONLY to be answered
Do not open this paper until instructed by the supervisor
This question paper must not be removed from the examination
The Association of Chartered Certified Accountants
Section A – This ONE question is compulsory and MUST be attempted
1 Oliver Hoppe has been working at Hoopers and Henderson accountancy practice for eighteen months. He feels that he fits in well, especially with his colleagues and has learnt a lot from them. However, he feels that the rules and regulations governing everyday activities and time keeping are not clear.
Oliver does not get on well with his line manager, David Morgan. There appears to be a clash of personalities and reluctance on David Morgan’s part to deal with the icy atmosphere between them after David was asked by one of the accounting partners to give Oliver a job. For the past three months Oliver has gone to lunch with his fellow workers and always returned to work with them or before them. In fact they all have returned to work about ten minutes late on several previous occasions. After the third time, Oliver was called into David Morgan’s office and given an oral warning about his time keeping.
Oliver was not permitted to argue his case and none of the other staff who returned late were disciplined in this way. On the next occasion the group was late returning from lunch, David Morgan presented Oliver with a written warning about his time keeping.
Yesterday, Oliver was five minutes late returning to work. His colleagues returned after him. David Morgan gave Oliver notice and told him to work until the end of the week and then collect his salary, the necessary paperwork and to leave the practice.
There is a partner responsible for human resources. Oliver has come to see the partner to discuss the grievance procedures against David Morgan for his treatment and about what Oliver regards as unfair dismissal.
(a) Describe the six stages of a formal disciplinary procedure that an organisation such as Hoopers and
Henderson should have in place. (12 marks)
(b) Explain why Oliver might legitimately feel he has a grievance against his manager and identify which aspects of the formal disciplinary procedure David Morgan did not follow or allow in this case. (9 marks)
(c) Describe the main stages of a formal grievance procedurethat Oliver should now pursue. (10 marks)
(d) Describe the three stages of a formal grievance interviewthat Oliver might seek with the appropriate partner
at Hoopers and Henderson following the formal procedure. (9 marks)
Section B – FOUR questions ONLY to be attempted
2 An important part of management is understanding the style of leadership.
(a) Explain what Blake and Mouton’s Managerial Grid measures. (5 marks)
(b) Briefly describe the five extreme scores identified by Blake and Mouton. (5 marks)
(c) Discuss the usefulness of the managerial grid in assessing the attributes of managers. (5 marks)
3 The ‘person specification’ is derived from the job description.
(a) Explain what is meant by the terms:
(i) ‘person specification’; (4 marks)
(ii) ‘job description’. (4 marks)
(b) Briefly describe the way in which a ‘person specification’ differs from a ‘job description’. (3 marks)
(c) Describe the purposes for which a person specification might be used. (4 marks)
4 In addition to the application form and interview, references provide further confidential information about the prospective employee.
(a) Define the purpose of a reference. (3 marks)
(b) Describe the content of a reference. (5 marks)
(c) Outline the problems with references. (7 marks)
5 An organisation’s goals can only be achieved through the efforts of motivated individuals.
Explain what is meant by the following terms:
(a) Hygiene factors. (8 marks)
(b) Motivators. (7 marks)
6 The accountant communicates information to others in reports and statements. Understanding the nature and importance of communication is therefore an important part of the accountant’s role.
(a) Explain the importance of good communication. (5 marks)
(b) Describe five major barriers to good communication. (10 marks)
End of Question Paper