ExpertEasy1 markMultiple Choice
Syllabus B: Organisational structure, culture, governance and sustainabilitySection ASyllabus BCorporate Governance
ACCA · Question 35 · Syllabus B: Organisational structure, culture, governance and sustainability
A unitary board structure consists of two separate boards: a management board and a supervisory board.
A unitary board structure consists of two separate boards: a management board and a supervisory board.
Answer options:
A.
True
B.
False
C.
Only in the UK
D.
Only in Germany
How to approach this question
Look at the word 'unitary' (meaning one).
Full Answer
B.False✓ Correct
A unitary board structure (common in the UK and US) features a single board comprising both executive and non-executive directors. A two-tier board (common in Germany) splits these into a management board and a supervisory board.
Common mistakes
Misunderstanding the term 'unitary'.
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