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每日一练 历年真题丨ACCA 考试模拟题:2019年5月15日

时间:2019年05月15 13:01
  今天给大家带来的每日一练,是来自ACCA考试模拟题:记得做完在下拉看答案哦~

  【ACCA选择题】

  1、Appraisal is a complex human relations and political exercise.Which of the following is not necessarily a helpful factor in the design of an appraisal scheme?

  A The purpose of the system is positive and clearly expressed

  B There is reasonable standardisation throughout the organisation

  C Time is allowed for appraisee preparation and appraiser training

  D There is an implied link between assessment and reward

  2、Which of the following is not a barrier to effective appraisal?

  A Appraisal is seen as a way of wrapping up unfinished business for the year

  B Appraisal is seen as conforming to Human Resource procedures

  C Appraisal is seen as an opportunity to raise workplace problems and issues

  D Appraisal is seen as an annual event

  1、【D】Rationale:This is a double edged sword:a link between assessment and reward may motivate employees to take appraisal seriously,but can also make it threatening if they fear that they haven't done well.Moreover,there are other factors in setting rewards–and if there isn't a real connection between a positive appraisal and a meaningful reward,the'implication'that there is will only undermine the appraisal system.The other options are clearly positive.

  2、【C】Rationale:Options A,B and D were identified as barriers to effective appraisal by Lockett:'appraisal as unfinished business'(distracting from future-focused improvement planning);'appraisal as bureaucracy'(a mere form-filling exercise);and'appraisal as an annual event'(where on-going performance management is required).Lockett also identified'appraisal as confrontation'as a barrier,but this is not what is implied by Option C,which reflects a genuine,job-relevant,problem-solving approach.

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