Commerce & Accountancy

UPSC Commerce & Accountancy 2023 — Paper II

All 8 questions from UPSC Civil Services Mains Commerce & Accountancy 2023 Paper II (400 marks total). Every stem reproduced in full, with directive-word analysis, marks, word limits, and answer-approach pointers.

8Questions
400Total marks
2023Year
Paper IIPaper

Topics covered

Organisational behaviour and management theories (1)Power, leadership and organisational goals (1)Motivation theories and quality of work life (1)Perception, organisational behaviour and IT sector demographics (1)Human resource management and industrial relations (1)Trade unions, employee welfare and performance management (1)ILO, industrial democracy and placement (1)HRM scope, industrial relations and training needs (1)

A

Q1
50M 150w Compulsory describe Organisational behaviour and management theories

Answer each of the following in about 150 words : 10×5=50 (a) What are the external environmental factors that are essential to an organisation ? 10 (b) Describe the main propositions of the neo-classical organisational theory. 10 (c) Describe the relationship between organisational culture and climate. 10 (d) "How does the policy of 'Flexitime' affect organisational functioning ?" Explain. 10 (e) Explain the three forms of intra-personal conflict. 10

हिंदी में पढ़ें

निम्नलिखित में से प्रत्येक का लगभग 150 शब्दों में उत्तर दीजिए : 10×5=50 (a) बाह्य वातावरण के वे कौन-से कारक हैं जो किसी संगठन के लिए आवश्यक हैं ? 10 (b) नव-प्रतिष्ठित (नव-क्लासिक) संगठनात्मक सिद्धांत के मुख्य प्रस्तावों का वर्णन कीजिए । 10 (c) संगठनात्मक संस्कृति एवं वातावरण के मध्य संबंध का वर्णन कीजिए । 10 (d) "समयलोचन (फ्लेक्सटाइम)' की नीति संगठनात्मक कार्यपद्धति को कैसे प्रभावित करती है ?" समझाइए । 10 (e) अंतरा-व्यक्तिक संघर्ष के तीन रूपों को समझाइए । 10

Answer approach & key points

Framework: Management Theory & Organizational Behavior. (a) enumerate: list the items in order > one line each > no commentary | (b) describe: define > structure or process in order > labelled diagram > significance | (c) compare: paired headings or table > key differences > significance > conclusion | (d) explain: definition/context > points in order > small example > short close | (e) explain: definition/context > points in order > small example > short close Full marks: Comprehensive coverage of all points with clear examples and theoretical references.

  • Economic and political-legal factors
  • Socio-cultural and technological factors
  • Ecological, competitive and global factors
  • Need for environmental scanning
  • Human relations approach building on the Hawthorne Studies
  • Organisation as a social system; informal groups and grapevine
  • Participative management and group dynamics
  • Non-economic motivation; limitations
  • Culture: deep shared assumptions and values
  • Climate: perceived current atmosphere
  • Culture shapes climate; climate is how culture is experienced
  • Differences in depth, stability and measurement
  • Meaning of flexitime with core hours
  • Benefits: work-life balance, morale, lower absenteeism
  • Problems: coordination, supervision, coverage
  • Conditions for success
  • Approach-approach conflict with example
  • Avoidance-avoidance conflict with example
  • Approach-avoidance conflict with example
  • Ways of managing them
Q2
50M elaborate Power, leadership and organisational goals

(a) How is power used as a tool of organisational control ? Elaborate in detail the various sources of power. 20 (b) "Profit maximization as a goal, is being gradually considered less important in many organisations." Express and justify your opinion on the above statement. 20 (c) Critically analyze the Path-Goal Theory of Leadership. 10

हिंदी में पढ़ें

(a) संगठनात्मक नियंत्रण के साधन के रूप में शक्ति का उपयोग कैसे किया जाता है ? शक्ति के विभिन्न स्रोतों को विस्तार से समझाइए । 20 (b) "अनेक संगठनों में, एक लक्ष्य के रूप में लाभ अधिकतमीकरण धीरे-धीरे कम महत्त्वपूर्ण माना जाने लगा है ।" उपर्युक्त कथन के संदर्भ में अपनी राय व्यक्त कीजिए एवं उसका औचित्य सिद्ध कीजिए । 20 (c) नेतृत्व के पथ-लक्ष्य सिद्धांत का आलोचनात्मक विश्लेषण कीजिए । 10

Answer approach & key points

Framework: null. (a) explain: definition/context > points in order > small example > short close | (b) comment: context > arguments both sides > judgment > close | (c) critique: the claim > its strengths > its weaknesses > your judgment Full marks: Comprehensive, well-structured, with clear examples and critical analysis.

  • Power as capacity to influence; control through rewards, sanctions, authority
  • French and Raven bases: legitimate, reward, coercive, expert, referent
  • Position power versus personal power
  • Information and network power; effective use of power
  • Criticisms of profit maximisation: ignores stakeholders, short-termism
  • Stakeholder theory, ESG, triple bottom line; Section 135 CSR and BRSR
  • Counter-view: profit is essential for survival and growth
  • A reasoned judgement favouring long-term value creation
  • Leader clarifies path and removes obstacles; four styles
  • Contingencies: follower characteristics and task environment
  • Strengths: contingency view, links to expectancy theory
  • Weaknesses and the Indian context; overall judgement
Q3
50M describe Motivation theories and quality of work life

(a) How is Herzberg's "Motivation-Hygiene Theory" useful to organisations ? List any five 'Hygiene Factors' applicable to Indian organisations. 20 (b) Describe the importance of 'Quality of work life' in improving employee work efficiency. 20 (c) Delineate any five complementary transactions in relation to Transactional Analysis. 10

हिंदी में पढ़ें

(a) हर्जबर्ग का "अभिप्रेरणा-स्वच्छता सिद्धांत" संगठनों के लिए किस प्रकार उपयोगी होता है ? भारतीय संगठनों पर लागू होने वाले किन्हीं पाँच 'स्वच्छता कारकों' को सूचीबद्ध कीजिए । 20 (b) कर्मचारी की कार्य कुशलता को सुधारने में 'कार्य जीवन की गुणवत्ता' के महत्व का वर्णन कीजिए । 20 (c) व्यवहारात्मक विश्लेषण के संबंध में, किन्हीं पाँच पूरक व्यवहारों को दर्शाइए । 10

Answer approach & key points

Framework: Herzberg's Two-Factor Theory; Quality of Work Life (QWL); Transactional Analysis. (a) explain: definition/context > points in order > small example > short close | (b) describe: define > structure or process in order > labelled diagram > significance | (c) highlight: name the salient points > one line of substance each > close Full marks: Precise definitions, clear distinctions, specific examples, and correct terminology throughout.

  • Motivators versus hygiene factors; hygiene prevents dissatisfaction only
  • Usefulness: job enrichment, diagnosing morale and attrition
  • Five Indian hygiene factors: policy, salary and security, supervision, relations, conditions
  • Link to the labour codes or Indian examples
  • QWL meaning and Walton's dimensions
  • Lower absenteeism and turnover
  • Higher productivity and commitment
  • Institutional mechanisms such as works committees and internal committees
  • Ego states: Parent, Adult and Child; parallel arrows
  • Adult-Adult and Parent-Parent
  • Parent-Child and Child-Parent
  • Child-Child with a workplace example for each
Q4
50M describe Perception, organisational behaviour and IT sector demographics

(a) Describe 'Perceptual Process.' Explain the selection, organisation and interpretation of stimuli. 20 (b) Identify some changes observed in the demographic composition of the Indian IT sector. Describe the impact which these changes have on organisational design and structure. 20 (c) How can the practice of Organisational Behaviour help in reducing production costs ? Explain. 10

हिंदी में पढ़ें

(a) 'अवधारणात्मक (पर्सेप्चुअल) प्रक्रिया' का वर्णन कीजिए । उत्तेजना (स्टिमुली) के चयन, संगठन एवं निर्वचन को समझाइए । 20 (b) भारतीय सूचना प्रौद्योगिकी क्षेत्र के जनसांख्यिकीय संरचना में देखे गए कुछ परिवर्तनों को चिह्नित कीजिए । इन परिवर्तनों के कारण संगठनात्मक आकार एवं ढाँचे पर पड़ने वाले प्रभाव का वर्णन कीजिए । 20 (c) संगठनात्मक व्यवहार का अमल किस प्रकार उत्पादन लागत में कमी ला सकता है ? समझाइए । 10

Answer approach & key points

Framework: Organisational Behaviour (OB). (a) describe: define > structure or process in order > labelled diagram > significance | (b) enumerate: list the items in order > one line each > no commentary | (c) explain: definition/context > points in order > small example > short close Full marks: Comprehensive, well-structured, with specific examples and clear links to OB concepts.

  • Perception as selecting, organising and interpreting stimuli
  • Selection: external factors and internal factors
  • Organisation: Gestalt principles such as figure-ground, closure, proximity, similarity
  • Interpretation and its errors: halo, stereotyping, projection
  • Young multi-generational workforce
  • Rising women's share and Tier-2/3 dispersion
  • Growth of contract and gig talent
  • Impact: flat, matrix and hybrid structures; DEI mechanisms
  • Motivation and job design reduce attrition and absenteeism
  • Team building and communication reduce rework and delays
  • Participative management and TQM reduce wastage
  • Change management and supportive leadership reduce downtime and stress

B

Q5
50M 150w Compulsory explain Human resource management and industrial relations

Answer each of the following in about 150 words : 10×5=50 (a) "A good job-description leads to improved employee satisfaction." Explain. 10 (b) Explain the purpose of employee orientation. 10 (c) Why is controlling absenteeism necessary for organisations ? Explain. 10 (d) Write a note on 'Collective Bargaining'. 10 (e) "Competition among industries often leads to labour turnover." Do you agree with the statement ? Justify your answer. 10

हिंदी में पढ़ें

निम्नलिखित में से प्रत्येक का लगभग 150 शब्दों में उत्तर दीजिए : 10×5=50 (a) "एक उत्तम पद-विवरण कर्मचारी संतुष्टि को उन्नत करता है ।" समझाइए । 10 (b) कर्मचारी अभिमुखता (ओरिएंटेशन) का प्रयोजन समझाइए । 10 (c) संगठनों के लिए अनुपस्थिति को नियंत्रित करना क्यों आवश्यक है ? समझाइए । 10 (d) 'सामूहिक सौदेबाजी' पर एक टिप्पणी लिखिए । 10 (e) "उद्योगों में प्रतिस्पर्धा प्रायः श्रम आवर्त को प्रेरित करती है ।" क्या आप इस कथन से सहमत हैं ? अपने उत्तर का औचित्य सिद्ध कीजिए । 10

Answer approach & key points

(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) write short notes: define > 3-4 key features > one example > one-line significance | (e) justify: claim > 3-4 reasons > evidence > conclusion Full marks: Clear structure, precise definitions, relevant examples, legal/theoretical references, and balanced analysis.

  • Meaning: duties, reporting, conditions, skills
  • Removes role ambiguity and conflict
  • Clear standards, fair appraisal and recognition
  • Person-job fit, training and career planning
  • Reduces anxiety and reality shock
  • Explains culture, policies, safety and grievance procedures
  • Clarifies job expectations and introduces colleagues
  • Shortens learning curve and builds commitment
  • Direct cost of wages and substitutes
  • Disrupts production and delivery
  • Overloads present employees and lowers morale
  • Reveals underlying problems; control measures
  • Definition: negotiation between workers' representatives and employer
  • Features: collective, continuous, bipartite, give and take
  • Result: binding agreement or settlement under the Industrial Relations Code, 2020
  • Significance: balances power, promotes industrial peace
  • Claim: agreement with a qualification
  • Reasons: poaching, higher pay, scarce talent, restructuring
  • Evidence: IT and BPO attrition in India
  • Conclusion: internal causes and retention policies also matter
Q6
50M describe Trade unions, employee welfare and performance management

(a) How do Trade Unions contribute to the betterment of Employer-Employee relations ? Describe. 20 (b) "Employee Welfare is the joint responsibility of the State, Employers and Trade Unions." Comment on the above statement. 20 (c) Describe the relationship between the activities of Performance Appraisal and Job-Analysis. 10

हिंदी में पढ़ें

(a) श्रमिक संघ किस प्रकार नियोक्ता-कर्मचारी संबंधों को उन्नति की ओर ले जाने में योगदान देते हैं ? वर्णन कीजिए । 20 (b) "कर्मचारी कल्याण राज्य, नियोक्ताओं एवं श्रमिक संघों का संयुक्त दायित्व है ।" उपर्युक्त कथन पर टिप्पणी कीजिए । 20 (c) निष्पादन मूल्यांकन एवं कार्य-विश्लेषण की गतिविधियों के मध्य संबंध का वर्णन कीजिए । 10

Answer approach & key points

(a) describe: define > structure or process in order > labelled diagram > significance | (b) comment: context > arguments both sides > judgment > close | (c) describe: define > structure or process in order > labelled diagram > significance Full marks: Comprehensive coverage of all stakeholders/definitions with clear logical links and statutory references.

  • Collective bargaining gives workers a representative voice
  • Grievance handling and conciliation reduce disputes
  • Participation in works committees and joint forums
  • Productivity agreements, welfare and training
  • State: legal floor through the labour codes in force from 21.11.2025
  • Employers: statutory and voluntary welfare
  • Trade unions: monitoring, bargaining and mutual schemes
  • Limits from gig and informal work, and a reasoned stand
  • Job analysis produces job description and specification
  • These give criteria and KRAs for appraisal
  • Appraisal tests and feeds back into job analysis
  • Both support selection, training, promotion and pay
Q7
50M elaborate ILO, industrial democracy and placement

(a) "ILO is still relevant for Modern India." Elaborate in detail. 20 (b) "Industrial Democracy functions in India through the demarcation of levels of participation and accordingly, matters of participation." Explain. 20 (c) 'Placement Problems' arise more in larger and geographically scattered organisations. Comment. 10

हिंदी में पढ़ें

(a) "आधुनिक भारत में आई.एल.ओ. अभी भी प्रासंगिक है ।" विस्तार से समझाइए । 20 (b) "भारत में औद्योगिक जनतंत्र सहभागिता के स्तरों के सीमा-निर्धारण एवं तदनुसार सहभागिता के विषयों के माध्यम से कार्य करता है ।" समझाइए । 20 (c) 'स्थानन (प्लेसमेंट) की समस्याएँ' बड़ी एवं भौगोलिक रूप से प्रकीर्ण संगठनों में अधिक उत्पन्न होती हैं । टिप्पणी कीजिए । 10

Answer approach & key points

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

  • ILO as tripartite standard-setter; India a founding member
  • Conventions as benchmarks; ratification of C138 and C182 in 2017
  • Decent work, informal and gig workers, social protection floor
  • Criticisms and a balanced judgement; labour codes and tripartism
  • Shop-floor level: works committees and councils on safety, welfare, grievances
  • Plant level: joint management councils on production and training
  • Board level: worker or employee directors on policy
  • Degrees of participation and participation in results; limits in practice
  • Placement as matching person and job
  • Reasons: local variation, information gaps, transfer resistance, promotion bottlenecks
  • Smaller organisations face fewer problems
  • Remedies such as databases, internal job posting and rotation policy
Q8
50M describe HRM scope, industrial relations and training needs

(a) Describe the scope and relevance of HRM in organisations today. 20 (b) Describe the status of Industrial Relations in the Indian Public Sector Undertakings. 20 (c) How do organisations identify the training needs of their employees ? Explain. 10

हिंदी में पढ़ें

(a) वर्तमान में संगठनों के एच.आर.एम. के क्षेत्र एवं प्रासंगिकता का वर्णन कीजिए । 20 (b) भारतीय सार्वजनिक क्षेत्र के उपक्रमों में औद्योगिक संबंधों की स्थिति का वर्णन कीजिए । 20 (c) संगठन अपने कर्मचारियों की प्रशिक्षण आवश्यकताओं को किस प्रकार अभिनिर्धारित करते हैं ? व्याख्या कीजिए । 10

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, well-structured, with specific examples and references to models/laws.

  • HRM defined: acquire, develop, motivate and retain people
  • Scope: acquisition, development, motivation, maintenance, compliance
  • Relevance: knowledge work, change, diverse and gig workforce
  • Technology and ESG; strategic role
  • Model employer tradition and bipartite forums
  • Unionised, relatively stable; fewer strikes
  • Delayed wage settlements and contract labour
  • Disinvestment, restructuring and the Industrial Relations Code, 2020
  • Organisational analysis of goals and change
  • Task analysis from job description and standards
  • Person analysis from appraisals and gaps
  • Methods such as competency mapping and 360-degree feedback

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