ACCA Paper F1 - Accountant in Business, Course Notes, BPP 2010
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17.11
Chapter 17: Questions
17: QUESTIONS
17.12
17.1 Which of the following is not part of Kolb's learning cycle?
A Formation of abstract concepts
B Attending a training course
C Observation and reflection
D Apply/test implications of concepts (2 marks)
17.2 Development is a specific part of training. True or false?
A True
B False (1 mark)
17.3 Which of the following developed a five level training evaluation model?
A Mumford
B Maslow
C Hamblin
D Honey (2 marks)
17.4 Which of the following is not a name for a learning style?
A Activists
B Reflectors
C Practicers
D Theorists (2 marks)
17.5 Which of the following is not a benefit of training for the employee?
A Helps minimise costs
B Enhances portfolio of skills
C Psychological benefits
D Improves performance in job (2 marks)
17.13
Chapter 17: Answers
17: ANSWERS
17.14
17.1 B The fourth part of the cycle is "Concrete experiences".
17.2 B Training can be part of a development programme.
17.3 C Honey and Mumford categorised people into four learning types. Maslow developed his hierarchy
of needs motivation theory.
17.4 C The fourth style is Pragmatists.
17.5 A This is a benefit to the employer.
END OF CHAPTE
R
18.1
Syllabus Guide Detailed Outcomes
Having studied this chapter you will be able to:
• Undertake performance appraisals.
• Understand problems in achieving successful appraisals.
• Appreciate why appraisals can be beneficial to employees and the employer.
Exam Context
This topic is a rich source of potential exam questions. The approaches taken with performance appraisal feature in a
pilot paper question.
Qualification Context
Monitoring performance of all the assets of an organisation, including its employees, is an essential part of the role of
accountants.
Business Context
Appraisals can be used to reveal training and development needs, whilst also being an opportunity to discuss
performance rewards.
Performance appraisal
18: PERFORMANCE APPRAISAL
18.2
Overview
Performance appraisal
Purpose
Barriers Process
Effectiveness
18: PERFORMANCE APPRAISAL
18.3
1 Performance management and assessment
1.1 The purpose of performance management is to improve organisational performance by
ensuring that individuals within it are performing to the best of their ability and developing
their potential for improvement.
1.2 The process of performance management is as follows:
Step 1 Identify requirements and competences
Step 2 Draw up a performance agreement
Step 3 Draw up a development plan
Step 4 Manage performance continuously
Step 5 Review performance (via appraisals)
1.3 Appraisal systems may have three elements:
(a) Reward review: measuring the extent to which the employee deserves a bonus or
pay increase.
(b) Performance review: for planning and following up training and development
programmes.
(c) Potential review: aid to planning career progression and succession planning.
1.4 Objectives of performance review:
(a) Communicate objectives
(b) Establish expected results for an individual
(c) Assess current performance level against standard
(d) Identify staff development and training needs
(e) Career management. (Identify high fliers and under-achievers)
(f) Identify areas for improvement
(g) Provide feedback
(h) Improving communication
(i) Monitor selection procedures
18: PERFORMANCE APPRAISAL
18.4
2 The process of performance appraisal
Lecture example 1
Pilot Paper
Required
Suggest a suitable step by step process for an appraisal interview.
Solution
2.1 It is important that the appraisal takes place in a neutral environment and away from office
disturbances. Adequate time should be allocated and sufficient notice given for preparation.
2.2 A combination of methods may be used to measure the effectiveness of employees:
(a) Overall assessment – narrative of manager's judgement
(b) Guided assessment – comments by manager and appraisee under
specific performance elements
(c) Grading – manager applies a numerical grade against each
performance element
(d) Behavioural incident methods – success or failure based on critical job behaviour
(e) Results orientated schemes – assessment against specific, measurable
objectives
2.3 Self appraisal is where the employee assesses their own performance against criteria,
identifies issues, and discusses with their manager how to resolve them. This emphasises
development.
18: PERFORMANCE APPRAISAL
18.5
Lecture example 2
Ideas generation
Required
What are the pros and cons of self-appraisal?
Solution
2.4 Maier in 'The Appraisal Interview" identifies three approaches to appraisal interviews:
(a) Tell and sell style
(b) Tell and listen style
(c) Problem solving style
2.5 Follow up procedures to appraisals may include:
(a) Informing appraisees of the results
(b) Carrying out agreed actions
(c) Monitoring the appraisee's progress
(d) Help the appraisee to attain improvement objectives
18: PERFORMANCE APPRAISAL
18.6
3 Barriers to effective appraisal
3.1 Appraisal is far from a tried and tested route for success of employer – employee relations
within organisations.
3.2 Lockett pointed out appraisal fails due to:
Appraisal = confrontation
Appraisal = judgement
Appraisal = chat
Appraisal = bureaucracy
Appraisal = unfinished business
Appraisal = annual event
3.3 An appraisal scheme should be regularly assessed for the following factors:
(a) Relevance
(b) Fairness
(c) Serious intent
(d) Co-operation
(e) Efficiency
3.4 Upward appraisal is where employees are not rated by their superiors, but by their
subordinates. The benefits of this method are:
(a) Subordinates have better knowledge of appraisee than the superior does
(b) Subordinates rate statistically, giving a more balanced view
(c) More impact from subordinates ratings than those from superior
3.5 The 360° appraisal (or multi-source appraisal) collects feedback from a variety of sources
including:
(a) Immediate superior
(b) Subordinates
(c) Peers/co-workers
(d) Customers
(e) Self appraisal