Commerce & Accountancy

UPSC Commerce & Accountancy 2021 — Paper II

All 8 questions from UPSC Civil Services Mains Commerce & Accountancy 2021 Paper II (400 marks total). Every stem reproduced in full, with directive-word analysis, marks, word limits, and answer-approach pointers.

8Questions
400Total marks
2021Year
Paper IIPaper

Topics covered

Organizational behaviour concepts (1)Organisation environment and structure (1)Organisational goals, quality circles and structure (1)Promotion, transactional analysis and leadership (1)Industrial relations and labour concepts (1)Training, job description and placement (1)Selection tests, motivation theories and performance appraisal (1)Trade unions, industrial conflict and industrial relations (1)

A

Q1
50M 150w Compulsory explain Organizational behaviour concepts

Explain the following in about 150 words each : 10×5=50 (a) Non-Verbal Communication 10 (b) Factors Affecting Quality of Work Life 10 (c) Transformational Leadership 10 (d) Sources of Resistance to Change 10 (e) Power and Authority 10

हिंदी में पढ़ें

निम्नलिखित में से प्रत्येक को लगभग 150 शब्दों में स्पष्ट कीजिए : 10×5=50 (a) गैर-शाब्दिक संप्रेषण 10 (b) कार्य जीवन की गुणवत्ता को प्रभावित करने वाले घटक 10 (c) परिवर्तनात्मक नेतृत्व 10 (d) परिवर्तन के विरोध के स्रोत 10 (e) शक्ति एवं अधिकार 10

Answer approach & key points

Framework: Management & Organizational Behavior Theory. (a) explain: definition/context > points in order > small example > short close | (b) explain: definition/context > points in order > small example > short close | (c) explain: definition/context > points in order > small example > short close | (d) explain: definition/context > points in order > small example > short close | (e) explain: definition/context > points in order > small example > short close Full marks: Clear definitions, 3-4 distinct points with explanation, relevant example, and a concise conclusion.

  • Define non-verbal communication
  • List 3-4 key components (e.g., Kinesics, Proxemics)
  • Provide a workplace example
  • Briefly state its significance
  • Define Quality of Work Life (QWL)
  • List 3-4 specific factors (e.g., Compensation, Safety)
  • Briefly explain how each factor affects QWL
  • Conclude with the impact on productivity
Q2
50M explain Organisation environment and structure

(a) "The environment is a major contingency for which an organisation must plan and to which it must adapt." Explain. 20 (b) Discuss the important structural dimensions of organisations. 10 (c) "Rules are different from norms." In the light of this statement, explain the importance of rules and norms from the organisational design perspective. 20

हिंदी में पढ़ें

(a) "वातावरण एक प्रमुख आकस्मिकता है जिसके लिए किसी संगठन को अवश्य ही योजना बनानी चाहिए एवं उसे अनुकूल करना चाहिए।" समझाइए। 20 (b) संगठनों के महत्वपूर्ण संरचनात्मक आयामों की विवेचना कीजिए। 10 (c) "नियम मानदण्डों से भिन्न होते हैं।" इस कथन के आलोक में, संगठनात्मक ढाँचे के परिप्रेक्ष्य में नियमों एवं मानदण्डों के महत्व को समझाइए। 20

Answer approach & key points

Framework: Contingency Theory. (a) explain: definition/context > points in order > small example > short close | (b) discuss: intro > 3-4 dimensions > example > balanced close | (c) explain: definition/context > points in order > small example > short close Full marks: Comprehensive, well-structured, with specific examples and theoretical references.

  • Define environment as a contingency factor
  • Distinguish internal vs external environment
  • Explain the need for organizational planning
  • Explain the need for organizational adaptation
  • Identify at least 3-4 structural dimensions
  • Explain the significance of each dimension
  • Provide a brief example for each dimension
  • Conclude with a balanced view of structural design
Q3
50M comment Organisational goals, quality circles and structure

(a) "An organisation without goals is like a rudderless ship." Comment and explain the importance of goals. 20 (b) Explain the objectives and the phases involved in establishing a Quality Circle system for an organisation. 20 (c) "Organic structures are opposite to mechanistic structures." Discuss. 10

हिंदी में पढ़ें

(a) "लक्ष्य रहित संगठन पतवार रहित नौका के समान होता है।" टिप्पणी कीजिए तथा लक्ष्यों की महत्ता को समझाइए । 20 (b) एक संगठन के लिए गुणवत्ता चक्र पद्धति की स्थापना के उद्देश्यों एवं अन्तर्निहित चरणों को समझाइए । 20 (c) "जैविक संरचनाएँ यांत्रिक संरचनाओं के विपरीत होती हैं ।" विवेचना कीजिए । 10

Answer approach & key points

(a) comment: context > arguments both sides > judgment > close | (b) explain: definition/context > points in order > small example > short close | (c) discuss: intro > 3-4 dimensions > example > balanced close Full marks: Precise definitions, structured comparison, and clear logical flow.

  • Interpret the 'rudderless ship' analogy
  • Define the role of goals in management
  • Explain at least 3-4 specific importance points
  • Provide a concluding judgment
  • Define Quality Circles
  • List specific objectives (e.g., quality, morale)
  • Describe the phases of establishment in order
  • Include a small example or context
  • Define both structures briefly
  • Compare at least 3 dimensions (e.g., hierarchy, rules)
  • Provide a balanced conclusion
Q4
50M explain Promotion, transactional analysis and leadership

(a) Explain how promotion can be used as a tool to enhance job performance. 10 (b) What is the relevance of Transactional Analysis in modern organisations ? Explain the key types of transactions. 20 (c) Describe the Path-Goal theory of leadership and its associated leadership styles. 20

हिंदी में पढ़ें

(a) समझाइए कि पदोन्नति को किस प्रकार कार्य निष्पादन बढ़ाने में एक उपकरण के रूप में उपयोग किया जा सकता है । 10 (b) आधुनिक संगठनों में व्यवहारात्मक विश्लेषण की क्या प्रासंगिकता है ? व्यवहारों के मुख्य प्रकारों को समझाइए । 20 (c) नेतृत्व के पथ-लक्ष्य सिद्धांत और इससे सम्बद्ध नेतृत्व शैलियों का वर्णन कीजिए । 20

Answer approach & key points

Framework: null. (a) explain: definition/context > points in order > small example > short close | (b) explain: definition/context > points in order > small example > short close | (c) describe: define > structure or process in order > labelled diagram > significance Full marks: Precise definitions, all 4 styles/transaction types named and explained, clear examples.

  • Define promotion as a vertical movement
  • Link promotion to motivation (e.g., Maslow/Herzberg)
  • Explain the 'carrot' effect on productivity
  • Mention career path clarity
  • Define Transactional Analysis (TA)
  • Explain the 3 Ego States (PAC)
  • Define Complementary Transaction
  • Define Crossed Transaction

B

Q5
50M 150w Compulsory explain Industrial relations and labour concepts

Explain the following in about 150 words each : 10×5=50 (a) Strike vs. Lockout 10 (b) Performance Management 10 (c) Philosophy of Workers' Participation in Management 10 (d) Scope of Industrial Relations 10 (e) Labour Absenteeism 10

हिंदी में पढ़ें

निम्नलिखित में से प्रत्येक को लगभग 150 शब्दों में स्पष्ट कीजिए : 10×5=50 (a) हड़ताल बनाम तालाबंदी 10 (b) निष्पादन प्रबन्ध 10 (c) प्रबन्ध में कामगारों की सहभागिता का दर्शन 10 (d) औद्योगिक संबंध का क्षेत्र 10 (e) श्रम अनुपस्थिति 10

Answer approach & key points

Framework: Industrial Relations & Human Resource Management. (a) compare: paired headings or table > key differences > significance > conclusion | (b) explain: definition/context > points in order > small example > short close | (c) explain: definition/context > points in order > small example > short close | (d) explain: definition/context > points in order > small example > short close | (e) explain: definition/context > points in order > small example > short close Full marks: Clear, concise, and accurate with specific examples and legal references.

  • Identify Strike as action by workers
  • Identify Lockout as action by employer
  • Mention the legal status under the Industrial Relations Code, 2020 (earlier the Industrial Disputes Act, 1947)
  • Provide one example of each
  • Provide a clear definition of Performance Management
  • List key components (e.g., planning, monitoring, appraisal)
  • Mention the purpose (improving individual/organizational performance)
  • Provide a brief example of a performance metric
  • Define the core philosophy (democracy in industry)
  • Mention the benefits for workers (job satisfaction, ownership)
  • Mention the benefits for management (better decisions, reduced conflict)
  • Provide one example of a WPM mechanism (e.g., works council)
  • Define the scope as the study of relationships in the workplace
  • List key areas (e.g., labor laws, collective bargaining, dispute resolution)
  • Mention the stakeholders involved (workers, management, government)
  • Provide one example of an IR issue (e.g., wage negotiation)
  • Define Labour Absenteeism (unauthorized absence from work)
  • List at least two causes (e.g., health, dissatisfaction, transport)
  • Mention the effects on the organization (reduced productivity, increased costs)
  • Provide one example of a cause and its effect
Q6
50M describe Training, job description and placement

(a) Describe the importance and types of training. 20 (b) What is a good job description ? List some methods of collecting job description information. 10 (c) What is Placement ? Explain the components of an Employee Induction Programme. 20

हिंदी में पढ़ें

(a) प्रशिक्षण के महत्व एवं प्रकारों का वर्णन कीजिए । 20 (b) एक उत्तम कार्य-विवरण क्या है ? कार्य-विवरण सूचना एकत्रीकरण की कुछ विधियों को सूचीबद्ध कीजिए । 10 (c) स्थापन (प्लेसमेंट) क्या होता है ? कर्मचारी के अधिष्ठापन (इंडक्शन) कार्यक्रम के अवयवों को समझाइए । 20

Answer approach & key points

(a) describe: define > structure or process in order > labelled diagram > significance | (b) describe: define > structure or process in order > labelled diagram > significance | (c) explain: definition/context > points in order > small example > short close Full marks: Comprehensive definitions, clear categorization, and specific examples for all parts.

  • Definition of training as skill development
  • At least 4 points on importance (e.g., productivity, morale)
  • Classification of types (e.g., on-the-job, off-the-job)
  • Explanation of specific types (e.g., apprenticeship, simulation)
  • Definition of job description (duties, responsibilities)
  • Distinction between job description and job specification
  • List of at least 3 collection methods (e.g., interview, observation)
  • Brief explanation of how one method works
Q7
50M discuss Selection tests, motivation theories and performance appraisal

(a) "Different types of tests are used in the selection of employees." Discuss. 20 (b) Discuss the implications of Maslow's need hierarchy theory and Herzberg's two-factor theory in relation to employee motivation and compensation. 20 (c) Differentiate between the traditional and modern methods of Performance Appraisal. 10

हिंदी में पढ़ें

(a) "कर्मचारियों के चयन में विभिन्न प्रकार की जाँच उपयोग में लाई जाती हैं ।" विवेचना कीजिए । 20 (b) कर्मचारी अभिप्रेरणा एवं शतिपूर्ति के संबंध में मैस्लो के आवश्यकता क्रमबद्धता सिद्धांत तथा हर्जबर्ग के द्विघटक सिद्धांत के निहितार्थों की विवेचना कीजिए । 20 (c) निष्पादन मूल्यांकन की परंपरागत तथा आधुनिक विधियों में अंतर स्पष्ट कीजिए । 10

Answer approach & key points

Framework: HRM / Personnel Management. (a) discuss: intro > 3-4 dimensions > example > balanced close | (b) discuss: intro > 3-4 dimensions > example > balanced close | (c) compare: paired headings or table > key differences > significance > conclusion Full marks: Comprehensive coverage of all points with clear examples and balanced analysis

  • Categorize tests (Aptitude, Personality, Technical)
  • Explain purpose of each test type
  • Provide one specific example of a test
  • Note the limits: validity, reliability, bias and faking of tests
  • Outline Maslow's 5 needs hierarchy
  • Outline Herzberg's Hygiene vs Motivators
  • Link theories to compensation design
  • Provide example of motivation strategy
  • Identify 3-4 traditional methods
  • Identify 3-4 modern methods
  • Highlight key differences (e.g., 360 vs MBO)
  • State why modern methods are more developmental and objective
Q8
50M critically evaluate Trade unions, industrial conflict and industrial relations

(a) "Trade unions are an impediment to the growth of industry." Do you agree ? Critically evaluate the role of trade unions in the present context. 20 (b) "Industrial conflict is basically a struggle between management and workers." Examine this statement. 10 (c) What is the importance of industrial relations ? Explain how Industrial Relations (IR) can be enhanced in organisations. 20

हिंदी में पढ़ें

(a) "उद्योग के विकास में श्रम संघ एक बाधा है ।" क्या आप सहमत हैं ? वर्तमान संदर्भ में श्रम संघों की भूमिका का आलोचनात्मक मूल्यांकन कीजिए । 20 (b) "औद्योगिक टकराव प्रबंध एवं श्रमिकों के मध्य मूलतः एक संघर्ष है ।" इस कथन का परीक्षण कीजिए । 10 (c) औद्योगिक संबंध का क्या महत्व है ? समझाइए कि संगठन में औद्योगिक संबंध (आई.आर.) को किस प्रकार बढ़ाया जा सकता है । 20

Answer approach & key points

(a) critically evaluate: positives > negatives/limits > conditions/safeguards > conclusion | (b) examine: intro > how/why with reasoning > evidence > conclusion | (c) explain: definition/context > points in order > small example > short close Full marks: Comprehensive, balanced, and well-structured answers with specific examples and references.

  • Arguments supporting the 'impediment' view (e.g., strikes, rigidity)
  • Arguments refuting the view (e.g., stability, skill development)
  • Role of unions in the present context (e.g., globalisation, gig economy)
  • Balanced conclusion on the net impact
  • Definition of industrial conflict
  • Reasons for conflict (wages, conditions, power)
  • Nature of the struggle (zero-sum vs. cooperative)
  • Conclusion on the validity of the statement
  • Definition and importance of Industrial Relations
  • Key factors affecting IR (management, workers, government)
  • Specific measures to enhance IR (e.g., communication, welfare)
  • Conclusion on the benefits of good IR

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