Association of Chartered Certified Accountants (ACCA) Certification Practice Test

What is a disadvantage of using a matrix organizational structure?

1. Clear roles and responsibilities

2. Ambiguity in role clarity

3. Streamlined decision-making processes

4. Unified authority within departments

The correct answer is: Ambiguity in role clarity

The choice indicating ambiguity in role clarity highlights a significant disadvantage of the matrix organizational structure. In a matrix structure, employees often report to multiple managers—for example, a project manager and a departmental manager. This dual reporting can create confusion regarding who has authority over certain tasks, which can lead to unclear responsibilities and competing priorities. Staff may struggle to understand their specific roles in the context of overlapping project demands, resulting in a lack of clarity that can hinder productivity and effectiveness. In contrast, the other options showcase aspects that are generally seen as advantages rather than disadvantages of the matrix structure, such as clear roles and responsibilities in a traditional setting, streamlined processes, and unified authority, which can often be compromised in a matrix setting due to its complexity. Thus, the ambiguity in role clarity stands out as a notable drawback of this organizational approach.