ACCA F1 Accountant in Business Course Notes ACF1CN07 - download pdf or read online

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1 Ethics are a set of moral principles that guide behaviour. They can be distinguished in principle from the legal obligations, and other rules and regulations which must be adhered to. They apply to organisations as well as individuals. 2 Two approaches to ethics that are found in Western cultures are 'consequences' and 'duty': (a) A 'consequences' approach judges actions by reference to their outcomes. For example, utilitarianism suggests that actions should be undertaken 'for the greater good of the greater number'.

System security Why do organisations need it? 2 2: INFORMATION TECHNOLOGY AND SYSTEMS 1 What is information? 2 Information is data which has been processed to make it meaningful to the user. 4 System/process Sales day book Analysis INFORMATION Aged debtors analysis Meaningful information provides a basis for decision-making. Lecture example 1 Brainstorming Suggest some uses of information in organisations. 5 Information can be obtained from both internal and external sources. 3 2: INFORMATION TECHNOLOGY AND SYSTEMS Lecture example 2 Brainstorming Suggest ways in which the organisation can improve its information to make it ACCURATE.

True or false? A True B False (1 mark) What is the name of the management theorist that broke national culture into four key dimensions? A Mayo B Handy C Scholes D Hofstede (2 marks) If a stakeholder has a high level of interest in the company and has high power under Mendelow's stakeholder mapping grid, the stakeholder is classified as: A Minimal effort B Keep informed C Key players D Keep satisfied (2 marks) Which of the following is not an observable aspect of culture? 1 B Employee is an internal stakeholder.

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