Association of Chartered Certified Accountants (ACCA) Certification Practice Test

In a matrix structure, what is the primary challenge associated with dual authority?

1. Overlapping responsibilities that enhance productivity

2. Conflicts arising from ambiguous roles and responsibilities

3. Clear communication between managers

4. Immediate decision-making with little consultation

The correct answer is: Conflicts arising from ambiguous roles and responsibilities

In a matrix structure, the primary challenge associated with dual authority is the conflicts that can arise from ambiguous roles and responsibilities. This structure involves employees reporting to multiple managers, typically across different projects or functions. As a result, individuals may face confusion regarding their priorities and the expectations set by their various supervisors. The potential for conflicting directives from different managers can lead to tension and misunderstandings, making it difficult for employees to navigate their tasks effectively. Clarity in roles is essential for smooth operations; when employees are unsure who to report to or whose instructions to prioritize, it can hinder not only productivity but also team morale. Therefore, understanding and managing these ambiguities are critical to overcoming the challenges presented by a matrix structure. The other options, while they may present some aspects of a matrix structure, do not highlight the core issue of dual authority that results in confusion and conflict, making them less relevant to the primary challenge identified in this context.