Association of Chartered Certified Accountants (ACCA) Certification Practice Test

Which of the following best describes a Person culture?

1. Compliance with hierarchical procedures

2. Benefits the collective interest of the organization

3. Built around specialists with common interests

4. Structured around leadership authority

The correct answer is: Built around specialists with common interests

A Person culture is characterized by the organization being built around individuals who are specialists in their fields and who possess shared interests and expertise. In this type of culture, the focus is on the individuals and their skills, as they are seen as the primary asset of the organization. The culture emphasizes personal autonomy and the value of individual contributions, fostering an environment where specialists collaborate and support each other based on their mutual interests. This contrasts with other types of organizational cultures. In a culture structured by compliance with hierarchical procedures, for example, the emphasis is placed on following established protocols and chain of command rather than on individual expertise. Similarly, a culture that benefits the collective interest of the organization prioritizes organizational goals over individual contributions, while a structure centered around leadership authority focuses on the decisions and direction set by leaders rather than fostering a community of specialists focused on shared interests.