Association of Chartered Certified Accountants (ACCA) Certification Practice Test

What is the essence of scientific management?

1. It is focusing on employee satisfaction in the workplace.

2. It is management's function to study work and develop a science of work.

3. It emphasizes the value of teamwork and collaboration.

4. It prioritizes the human element over methodical work approaches.

The correct answer is: It is management's function to study work and develop a science of work.

The essence of scientific management lies in the systematic study of work processes to improve efficiency and productivity. This management approach, pioneered by Frederick Winslow Taylor in the early 20th century, emphasizes the importance of analyzing tasks to determine the most effective methods for achieving the desired outcomes. By developing a "science of work," managers can identify the best practices for completing tasks, establish standardized procedures, and implement training programs to optimize employee performance. This focus on studying work allows managers to break down complex tasks into simpler components, analyze time and motion, and ultimately create a more efficient work environment. The aim is to create a systematic, data-driven approach to management that enhances productivity by finding the best way to perform each job, thereby increasing overall organizational effectiveness. The other options, while they may represent aspects of modern management philosophies, do not capture the core principle of scientific management, which is the optimization of work through careful analysis and rational methodology.