ACCA Performance Management (F5) Certification Practice Exam

Who is responsible for making tactical decisions within an organization?

1. Senior management

2. Junior managers

3. Middle management

4. External consultants

The correct answer is: Middle management

Middle management plays a crucial role in making tactical decisions within an organization, which involve implementing the strategies set by senior management and overseeing the operational activities that occur on a day-to-day basis. Tactical decisions are typically short to medium-term and focus on how resources are allocated and activities are organized to achieve the broader objectives established by senior management. Middle managers bridge the gap between senior management and junior staff, translating high-level strategic goals into actionable plans. They often make decisions related to resource allocation, budgeting, and staff management, and are more concerned with the practical application of strategies in their departments or teams. The other groups mentioned have their specific functions: senior management is primarily focused on strategic decisions that set long-term goals, while junior managers are more involved with operational tasks rather than tactical decision-making. External consultants may provide advice or insight but typically do not make internal decisions for the organization. Therefore, middle management is indeed the correct and most accurate choice for those responsible for tactical decision-making.