Deviating from these Standards caused great social cost, making legislations such as the Act ofExternal Auditing on Corporations to punish those deviations, which were named as audit failures. According to these legislations, the Financial Supervisory Service annually verifies the work of every accounting firm. This legal environment made quality control the first priority of accounting firms.
of Organization
조직의 정의에서 살펴본 바와 같이 조직이란 단일적으로 존재하지 않으며 관련된 다양한 환경적 배경과 함께한다고 말할 수 있다.
이와 같은 맥락과 함께하며 조직설계의 차원(Dimensions of Organization)에 대해 살펴보면 크게 두 가지로 나누어 구별되어진다. 이는 구조적차원(Structural dimensio
systems) 그리고 마지막으로 외부환경과 긴밀한 연결성을 가지고 있다(Linked to the external environment)는 것이다.
이 특징들에 대해서 간단히 논해보면 다음과 같다.
1. Social entities
조직이 사회적 존재라는 점은 조직을 구성하는 요소가 사람이라는 점에서 비롯된다. 조직은 사람이 없으면 구성될 수 없다.
regular and temporary employees perform same work in same level, temporary employees have to receive less pay. Inequity causes anger of temporary employees, and forces them to work worse to meet the degree of the salary.
Sure, managers try to make norms to control performance of temporary employees, for example, monitoring system, but the communication way of down-up rarely happens as they
1.2.2. The Law of Requisite Variety
The Law of Requisite Variety says that the number of different states of a system’s control mechanism must be higher than or at least equal to the number of (possible) different states in the system being controlled, in order to guarantee stability. But in reality, the variety of the environment is larger than the variety of the organization.
Stafford Beer