特許公認會計師公會(The Association of Chartered Certified Accountants）簡稱ACCA，成立于1904年，是目前世界上領(lǐng)先的專業(yè)會計師團體，也是國際學(xué)員最多、學(xué)員規(guī)模發(fā)展最快的專業(yè)會計師組織。今天我們要看的就是ACCA考試中P3科目的模擬練習(xí)，希望大家能從做題過程中提升自己。

Question：Sometimes strategy can come about as a largely unintended result of the everyday activities, decisions and processes that take place at all levels within an organisation. What is this type of strategy called?

A. Rational strategy

B. Emergent strategy

C. Strategic drift

D. Unrealised strategy

The correct answer is: Emergent strategy.

解析：Emergent strategy 'emerges' from the activities and processes taking place at all levels of an organisation, in contrast to strategies that come from top-down intended managerial processes.

The test of whether a strategy is realised or unrealised is whether what managers intended has actually been achieved (realised).

備考之路漫長艱辛，需要大家持之以恒，每天要進行復(fù)習(xí)，切忌三天打魚兩天曬網(wǎng)，幫考網(wǎng)會一直在您的身邊，支持您，陪伴您。祝愿大家早日功成名就?。?！