Association of Chartered Certified Accountants (ACCA) Certification Practice Test

Which of the following is part of the cultural web?

1. Organizational culture

2. Market share

3. Employee performance

4. Control systems

The correct answer is: Control systems

The cultural web is a model that helps to analyze and understand the underlying cultural elements within an organization. One important aspect of the cultural web is the control systems of an organization. Control systems refer to the procedures and processes that guide the organization’s operations and behaviors. They embody the values and norms of the organization and play a significant role in shaping the cultural context in which employees operate. Control systems include things like performance measurement and reporting systems, organizational policies, and procedures that dictate what is considered acceptable behavior within the organization. By examining these control systems, one can gain insights into the values and perceptions that inform how employees interact and how decisions are made, reflecting the deeper cultural landscape. In contrast, while organizational culture itself is a broader concept that encompasses the collective behaviors and beliefs within an organization, market share is more of a business metric and does not directly relate to the cultural aspects of an organization. Employee performance, while important, is typically a result of the underlying culture and control systems rather than a component of the cultural web itself.