每日一练 历年真题丨ACCA 考试模拟题：2019年4月30日（六）
11.What is delegated by a superior to a subordinate?
12.Which of the following is not a technique of scientific management or Taylorism?
A Micro-design of jobs
B Work study techniques to establish efficient methods
C Multi-skilled teamworking
D Financial incentives
Rationale:The essence of delegation is that the superior gives the subordinate part of his or her own authority.Power is not conferred by the organisation,so it cannot be delegated:it must be possessed.The most important thing to note is that responsibility is not delegated:the superior makes the subordinate responsible to him for the authority he has delegated,but he remains responsible for it to his own boss.
Pitfalls:It is easy to confuse these concepts,which is why they would make an excellent exam question.
Rationale:Skilling was an important aspect of scientific management but multi-skilled team working wasn't.Taylor's approach to job design(referred to in option A)was to break jobs down into single,simple tasks which were given to an individual as a whole(specialised,repetitive)job for an individual.The other options are key techniques(which,as a question in the Pilot Paper pointed out,are still prevalent in some work environments today)