The following is not a contingency factor in control:
Organisation hierarchy
Organisation culture
Centralised organisation
Importance of activities
All of the above are contingency factors
The statement "All of the above are contingency factors" is incorrect. The correct statement is that "Organisation hierarchy" is not a contingency factor in control.
The correct answer is: "All of the above are contingency factors."
To determine whether a statement is true or not, we need to understand what "contingency factors in control" refer to. Contingency factors in control are the factors that influence the design and implementation of control systems within an organization.
Let's analyze each option and see if it qualifies as a contingency factor.
1. Organisation hierarchy: The organization hierarchy is a structural factor that determines the reporting relationships and the flow of authority within an organization. It plays a crucial role in control systems by influencing the distribution of decision-making power and the level of control needed.
2. Organisation culture: Organizational culture refers to the shared values, beliefs, and norms that guide employee behavior within an organization. It affects how control systems are perceived and implemented. For example, in a culture that promotes innovation and empowerment, control systems might be designed to foster autonomy and flexibility.
3. Centralized organization: A centralization refers to the concentration of decision-making authority at the top levels of the organization. This impacts the control systems by determining who has the authority to make decisions and exercise control. In a centralized organization, control systems may be designed to ensure compliance and consistency with top-level directives.
4. Importance of activities: Every organization has certain key activities that are critical to its success. The importance of these activities influences the design and implementation of control systems. Control measures are often more rigorous for activities that are considered to be vital or high-risk.
Based on the explanation above, all of the options listed (organisation hierarchy, organisation culture, centralized organization, and importance of activities) can be considered as contingency factors in control. Therefore, the statement is false.