Association of Chartered Certified Accountants (ACCA) Certification Practice Test

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Which type of structure is often inflexible due to formal procedures and standardization?

  1. Simple structure

  2. Professional bureaucracy

  3. Adhocracy

  4. Machine bureaucracy

The correct answer is: Machine bureaucracy

The type of structure that is often inflexible due to formal procedures and standardization is the machine bureaucracy. This organizational structure is characterized by a high degree of specialization and division of labor, along with clear hierarchies and defined roles. The formal procedures and standardization create a rigid environment where tasks and processes are highly defined, leading to limited adaptability to change. Such a structure is typically found in large organizations where efficiency and predictability are prioritized, making it complex to implement quick decisions or creative solutions. In contrast, a simple structure is more flexible and relies on informal communication and a flat hierarchy. A professional bureaucracy, while also structured, allows for some degree of autonomy and discretion for professionals. Adhocracy is inherently designed to be flexible and responsive, emphasizing innovation and fluid team structures. These distinctions help clarify why machine bureaucracy stands out for its inflexibility.