
Paper F1: Accountant in business
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Each team member will do whatever is
necessary to get the job done, even if this
means doing work that is unfamiliar and
outside their normal experience.
each other support. Each team member
does his own job and is unwilling to do
anything that is not specified in the job
description.
Positive conflict. Positive conflict occurs
when there is disagreement, but the team
members are willing to discuss their
differences fully, and reach a suitable
agreement about what the solution
should be. Some conflicts are inevitable
in teams: the way that the conflicts are
resolved is important.
Failure to resolve differences. In an
ineffective team, the team members fail
to resolve their differences properly.
Disagreements are not discussed fully.
They are often resolved by an
ineffective compromise that ‘patches
up’ the differences of opinion, and the
compromise might not last for long.
Mutual support. In an effective team,
each team member is aware of the
contributions provided by the other team
members.
Lack of mutual support. In an
ineffective team, the team members are
not properly aware of what the other
team members have achieved.
Team spirit. In an effective team, team
members identify themselves with the
team and feel a part of the team. Team
spirit and team loyalty is strong.
Lack of team spirit. Members of an
ineffective team do not have any team
spirit and simply get on with their job.
4.2 Evaluating team performance: success in achieving objectives
One of the tasks of management is to evaluate the performance of the work group
for which they are responsible. Performance evaluation is linked to planning, co-
ordination and control. Measuring and evaluating team performance is also
necessary when there is a system of team incentives and rewards.
There are various ways of measuring and evaluating performance. Three basic
approaches to performance measurement are measurements of:
economy
efficiency, and
effectiveness.
Economy is measured by the success of the team or work group in controlling its
costs. Cost control may be judged by comparing actual spending with the planned
spending limit. (There is often a spending limit for each work group or team in the
annual budget for the organisation.)
Efficiency (or productivity) measures the amount of resources used for the tasks
that have been achieved. For example, the productivity of a work group may be
measured by the output per member of the team during a period of time, or the
output per labour hour. Alternatively, productivity may be measured by the sales
achieved per member of the team (for example, annual sales revenue per member of
the sales team).