Association of Chartered Certified Accountants (ACCA) Certification Practice Test

What are 'artefacts' in organizations?

1. Values that support group cohesion

2. Items easily seen such as office layout and dress code

3. Invisible assumptions held by members

4. Rules and regulations governing behavior

The correct answer is: Items easily seen such as office layout and dress code

In the context of organizations, 'artefacts' refer to the tangible elements that one can easily observe. This includes physical items such as the office layout, dress code, furniture, and other visible components of the work environment. These artefacts can provide insight into the culture of an organization and help convey the organization's values and beliefs, even if that connection is not always immediately obvious. While values that support group cohesion, invisible assumptions held by members, and rules and regulations governing behavior are all important aspects of organizational culture, they are less visible than artefacts. Values and assumptions are often deeply ingrained and can shape behavior indirectly, but they are not something one can directly observe in a physical setting. Similarly, rules and regulations form part of the organizational structure but may not manifest in a physically observable form within the organizational environment. Thus, the observation of artefacts is crucial as it serves as a starting point for understanding the more nuanced aspects of an organization's culture.