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    Paper F1 Accounting in Business

    Individuals Behaviours

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    Paper F1 Accounting in Business

    Individual and group behaviourCharacteristics of individual behaviour at work

    Working affects the behaviour of individuals in different ways

    Some individuals feel that they need to get on with the job they

    have been given, and perform the job adequately Some people take a pride and try to do their job to the best of their

    ability: others care much less

    Some people need to be told what to do by their boss; others aremuch happier using their initiative

    Some people enjoy communicating with others. Some are poorcommunicators and have poor social skills

    The behaviour of individuals can also be affected by the prospectsof promotion, career advancement or higher pay

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    Individual and group behaviourCharacteristics of work group behaviour: formal and

    informal groups

    There are two types of work group: Informal groups

    Formal groups

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    Informal groups Consists of individuals who interact socially No formal existence Members do not have formal roles/titles No formal assessment by management of what the

    group does Membership of the group may be temporary: group

    size might change An informal group often develops a group attitude to

    their work and management This attitude might be friendly or hostile Can be very good at communicating (grapevine)

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    Formal groups Created for the organisation of work

    Has a formal existence

    Members have formal roles/titles Has specified objectives and tasks

    Has established systems of operation and procedures

    Formal assessment by management of what the group

    does Membership of the group is permanent, in the sense

    that jobs are filled with new people if anyone leaves

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    Individual and team approachesIndividual and team approaches to work There are two approaches to achieving effective

    performance The individual approach. This is based on the view that

    work should be properly organised, and employees shouldbe appointed to carry out specific individual job functions

    The team-based approach. This is based on the view that

    a work group will be more effective if its members worktogether as a team Effectiveness comes from the ways in which the group

    members work with each other, as well as from the waythat individuals perform their own job

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    Team buildingThe role of management in team building Team management involves:

    bringing together a suitable group of individuals toform the team allowing and encouraging the work group to

    develop as a team assessing the performance of the team and, where

    appropriate, rewarding the team (group members)the collective performance it has achieved

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    Teams and team roles A team is a work group, but not all work groups

    operate like a team. To be a team the membersmust: work effectively together identify with the team and see themselves as part of a team reach decisions by agreement and consensus (making it

    impossible for large work groups to act as teams)

    It is difficult to build a team when the work group

    members are spread across different geographicallocations

    Team members need to meet and communicate on aregular basis

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    Project teams Project teams differ from other teams in an

    organisation

    Project team Other teamExists to complete a specifictask/project

    More permanent

    Team members are multi-

    disciplinary

    Entire team based on a

    function (e.g. sales team)Task culture Role culture

    Relatively small group Often a larger group than a

    project team

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    A successful work teamContinued There is good communication between group

    members (including their leader) Individual members have defined roles within the

    group and each member is able to contribute to theeffectiveness of the group

    There is strong team spirit: team loyalty, high morale,

    good teamwork The achievements of team provide clear benefits to

    the organisation (since success is judged byachievements)

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    Team roles: Belbin In a successful team, the members will have a balance of

    certain behavioural skills. Belbin identified nine team roles grouped into three broad categories

    Belbin argued that a team functions effectively when itsmembers between them fulfil all nine roles

    Category Team roleDoing/acting 1 Implementer

    2 Shaper

    3 Completer/finisher

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    Team roles: BelbinCategory Team roleProblem solving/ thinking 4 Plant

    5 Monitor/evaluator

    6 Specialist

    Concern for people and

    feelings

    7 Co-ordinator

    8 Team worker

    9 Resource-investigator

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    Team development: TuckmanThe ideas of Tuckman on team development Tuckman (1965) suggested that a small team

    develops and changes in character over time. He identified five stages of development: Forming Storming Norming Performing Dorming (Adjourning)

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    Team development: TuckmanApplying Tuckmans analysis Management should be patient in allowing the team to

    progress to the performing stage of its development It should be possible to identify when a team is stuck

    and is not developing further A team leader should seek to avoid moving to the

    dorming stage after it has reached the performing

    stage To encourage the team to develop as rapidly as

    possible, the style of management best-suited to theteam at each stage of its development should beimplemented

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    Effective and ineffective teamsEffective work teams Ineffective work teamsSuccess Lack of success

    Focus Lack of focus

    Collective decision-making One person dominates decision-making

    Good communication Poor communication

    Collaboration Doing your own job

    Positive conflict Unresolved conflicts

    Mutual suport Lack of mutual support

    Team spirit Lack of team spirit

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    Evaluating team performance The performance of a team might be assessed using

    the 3Es: Economy: Has spending been kept under control? Efficiency (or productivity): Have resources been used

    efficiently? Effectiveness: Has the team achieved its targets or

    objectives?

    Targets may be: Quantitative (e.g. achieving a profit target) Qualitative (e.g. completing a task) Completing a task within a given time limit

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    Building team performanceTeam effectiveness can be improved by:

    appointing individuals to fulfil all the team roles

    allowing the team time to develop

    keeping team members aware of the teams objectives andtargets.

    encouraging openness in communication

    discussing problems and ideas

    allowing the team to reach its own collective decisions arranging team training (such as outward bound activities)

    offering incentives for the achievement of team objectives andtargets