Commerce & Accountancy

UPSC Commerce & Accountancy 2025 — Paper II

All 8 questions from UPSC Civil Services Mains Commerce & Accountancy 2025 Paper II (400 marks total). Every stem reproduced in full, with directive-word analysis, marks, word limits, and answer-approach pointers.

8Questions
400Total marks
2025Year
Paper IIPaper

Topics covered

Organisational behaviour and theory (1)Organisational design, PDCA and perception (1)Leadership styles and organisational structures (1)Power, goals and coordination in organisations (1)Human resource management and industrial relations (1)Performance appraisal and industrial relations (1)ILO, recruitment and training (1)Work culture and trade unions (1)

A

Q1
50M 150w Compulsory explain Organisational behaviour and theory

Answer each of the following questions in about 150 words: (a) Relationship between quality work life (QWL) and organisational performance. (10 marks) (b) Determinants of Personality (10 marks) (c) Types of external-environment of organisation (10 marks) (d) Types of Organisational Structure (10 marks) (e) Neo-classical theory of organisation (10 marks)

हिंदी में पढ़ें

निम्नलिखित प्रश्नों में से प्रत्येक का उत्तर लगभग 150 शब्दों में दीजिये : (a) गुणवत्ता कार्य जीवन (क्यू डब्ल्यू एल) तथा संगठनात्मक निष्पादन के मध्य सम्बन्ध । (10 अंक) (b) व्यक्तित्व के निर्धारक (10 अंक) (c) संगठन के बाह्य-वातावरण के प्रकार (10 अंक) (d) संगठनात्मक संरचना के प्रकार (10 अंक) (e) संगठन का नव-शास्त्रीय सिद्धान्त (10 अंक)

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) describe: define > structure or process in order > labelled diagram > significance | (d) describe: define > structure or process in order > labelled diagram > significance | (e) explain: definition/context > points in order > small example > short close Full marks: Precise definitions, clear distinctions, and relevant examples for all parts.

  • QWL definition (material, social, psychological needs); Walton criteria and Hackman-Oldham job design
  • Causal chain: security/autonomy → commitment → productivity, quality, innovation
  • Lower absenteeism and turnover; Indian examples
  • QWL as a performance system, not welfare cost
  • Personality definition; biological (heredity, brain, Eysenck, Big Five)
  • Social (family, peers, education, religion, culture; Indian context)
  • Situational factors (job demands, authority, stress, incentives)
  • Interaction conclusion: biology → potential, society → shape, situation → expression
Q2
50M discuss Organisational design, PDCA and perception

(a) "Organisational design is not merely about structure, but about strategically aligning people, processes, and objectives in an ever-changing environment." Discuss. (20 marks) (b) Explain the concept of PDCA. State in detail its features, application, advantages and limitations. (20 marks) (c) Explain the process of perception and discuss how perceptual distortions can influence managerial decision-making in changing organisational environment. (10 marks)

हिंदी में पढ़ें

(a) "संगठनात्मक अभिकल्प केवल संरचना के बारे में नहीं है वरन यह लोगों, प्रक्रियाओं और उद्देश्यों को निरन्तर-बदलते वातावरण में रणनीतिक रूप से संरेखित करने की प्रक्रिया है ।" विवेचना कीजिए । (20 अंक) (b) 'पी डी सी ए' (PDCA) की अवधारणा को समझाइये । इसकी विशेषताओं, अनुप्रयोग, लाभों और सीमाओं का विस्तार से उल्लेख कीजिये । (20 अंक) (c) अनुभूति की प्रक्रिया को समझाइये तथा विवेचना कीजिये कि अनुभूति सम्बन्धी विकृतियाँ कैसे बदलते संगठनात्मक वातावरण में प्रबन्धकीय निर्णय को प्रभावित कर सकती है । (10 अंक)

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) explain: definition/context > points in order > small example > short close Full marks: Comprehensive, well-structured, with specific examples and clear reasoning

  • Organisational design beyond structure; VUCA context; Burns & Stalker mechanistic vs organic
  • Galbraith Star Model (strategy, structure, processes, rewards, people) and Mintzberg configurations
  • Contingency/dynamic-capabilities logic; Indian examples (Tata Neu, ITC SBUs)
  • Alignment of people, processes and objectives for strategic delivery
  • PDCA origin (Shewhart/Deming); four stages explained
  • Features: cyclical continuity, empirical feedback, standardisation
  • Applications (ISO 9001, TQM, DMAIC, Lean; Maruti/Tata Motors) and advantages (Kaizen, pilot testing)
  • Limitations (slow for radical innovation, resistance, rigidity)
Q3
50M evaluate Leadership styles and organisational structures

(a) Explain the different leadership styles commonly found in organisations. Evaluate how such leadership styles can influence employee motivation, performance and organisational culture. (20 marks) (b) To what extent does a project based organisational structure enhances goal clarity and flexibility and how sustainable in this approach for long-term strategic growth ? (20 marks) (c) Discuss how mechanistic and organic structures affect decision-making, communication and flexibility within an organisation. (10 marks)

हिंदी में पढ़ें

(a) संगठन में सामान्यतः पाई जाने वाली नेतृत्व की विभिन्न शैलियों को समझाइये । मूल्यांकन कीजिये कि ये नेतृत्व शैलियाँ कर्मचारी की अभिप्रेरणा, निष्पादन और संगठनात्मक संस्कृति को कैसे प्रभावित कर सकती हैं । (20 अंक) (b) एक प्रोजेक्ट आधारित संगठनात्मक संरचना लक्ष्य स्पष्टता और लचीलेपन को किस हद तक बढ़ाती है तथा दीर्घकालिक रणनीतिक विकास के लिये यह दृष्टिकोण कितना टिकाऊ है ? (20 अंक) (c) विवेचना कीजिये कि एक संगठन में यांत्रिक एवं जैविक संरचनाएँ निर्णयन, संचार एवं लोचशीलता को कैसे प्रभावित करते हैं । (10 अंक)

Answer approach & key points

Framework: null. (a) explain: definition/context > points in order > small example > short close | (b) evaluate: criteria > evidence > balanced judgment | (c) discuss: intro > 3-4 dimensions > example > balanced close Full marks: Comprehensive coverage of all dimensions with clear examples and balanced evaluation.

  • 3-4+ distinct leadership styles defined (autocratic, democratic, laissez-faire, transactional, transformational, servant)
  • Motivation links (Theory X/Y, Herzberg)
  • Performance effects (transactional baseline vs transformational discretionary effort; laissez-faire ambiguity)
  • Culture effects (power distance, psychological safety; Tata stewardship example)
  • Project-based structure: temporary cross-functional teams, matrix reporting
  • Goal clarity (deliverables, schedules, budgets; ISRO example) and flexibility (dynamic resource reallocation)
  • Sustainability critique (knowledge dissipation, career progression, duplication, strategic drift)
  • Balanced judgment: needs a hybrid matrix with strong functional core
Q4
50M critically evaluate Power, goals and coordination in organisations

(a) How do different sources of power influence the formal and informal power structures within an organisation, and what are the implications for leadership effectiveness and ethical decision-making ? (20 marks) (b) "Organisations often pursue multiple and sometimes conflicting goals." Critically evaluate this statement. How these conflicting goals affect organisational strategy, decision-making and performance ? Elaborate. (20 marks) (c) What are the major challenges in achieving effective coordination in an organisation and how does it impact overall performance ? Discuss (10 marks)

हिंदी में पढ़ें

(a) शक्ति के विभिन्न स्रोते संगठन की औपचारिक और अनौपचारिक शक्ति संरचना को कैसे प्रभावित करते हैं और नेतृत्व प्रभावशीलता एवं नैतिक निर्णयन के लिये इनके क्या परिणाम होते हैं ? (20 अंक) (b) "प्रायः संगठन कई बार तथा कभी-कभार परस्पर विरोधी लक्ष्यों को प्राप्त करने का प्रयास करते हैं ।" इस कथन का आलोचनात्मक मूल्यांकन कीजिये । ये विरोधी लक्ष्य संगठन की रणनीति, निर्णयन और निष्पादन को कैसे प्रभावित करते हैं ? विस्तार से व्याख्या कीजिये । (20 अंक) (c) किसी संगठन में प्रभावी समन्वय की प्राप्ति में प्रमुख चुनौतियाँ क्या हैं तथा ये समग्र निष्पादन को कैसे प्रभावित करती हैं ? विवेचना कीजिए । (10 अंक)

Answer approach & key points

(a) explain: definition/context > points in order > small example > short close | (b) critically evaluate: positives > negatives/limits > conditions/safeguards > conclusion | (c) challenges: 3-4 challenges > solutions mapped to them > conclusion Full marks: Comprehensive coverage of all sub-questions with specific examples and theoretical depth.

  • French & Raven's five power bases; legitimate/reward/coercive → formal; expert/referent → informal
  • Link to transactional vs transformational leadership
  • Informal power complementing vs subverting formal authority; organizational justice
  • Ethical implications: deontological anchoring, procedural fairness, transparency
  • Cyert & March behavioural theory; coalition of stakeholders; sequential attention/slack
  • Unitarist vs pluralist perspectives; goal conflict structurally inevitable
  • Examples: profitability vs CSR (S.135) and quarterly earnings vs ESG
  • Critical verdict: managed conflict prevents myopia; governance arbitrates trade-offs

B

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

Answer each of the following questions in about 150 words: (a) Job evaluation and internal equity (10 marks) (b) Impact of traditional job specifications (10 marks) (c) Impact of absenteeism (10 marks) (d) Factors influencing salary and wage administration. (10 marks) (e) Causes of Industrial Disputes (10 marks)

हिंदी में पढ़ें

निम्नलिखित प्रश्नों में से प्रत्येक का उत्तर लगभग 150 शब्दों में दीजिये : (a) कार्य मूल्यांकन तथा आंतरिक समता (10 अंक) (b) परम्परागत कार्य विनिर्देशनों का प्रभाव (10 अंक) (c) अनुपस्थिति का प्रभाव (10 अंक) (d) वेतन एवं मजदूरी प्रशासन को प्रभावित करने वाले कारक (10 अंक) (e) औद्योगिक विवादों के कारण (10 अंक)

Answer approach & key points

(a) explain: definition/context > points in order > small example > short close | (b) examine: intro > how/why with reasoning > evidence > conclusion | (c) examine: intro > how/why with reasoning > evidence > conclusion | (d) highlight: name the salient points > one line of substance each > close | (e) account for: state the phenomenon > the causes in order of weight > conclusion Full marks: Precise definitions, clear linkages between concepts, and specific examples or methods cited.

  • Job evaluation = systematic assessment of relative job worth; internal equity = fairness of pay differentials
  • Qualitative (ranking, grading) and quantitative (point-factor, factor comparison) methods
  • Compensable factors; causal link to relative deprivation, organizational justice, turnover
  • Dynamic evaluation for sustained equity/retention
  • Traditional job specifications (rigid degrees/experience) as artificial entry barriers
  • Impact: reduced diversity/inclusion, constrained multi-skilling and cross-functional deployment
  • Contrast with competency-based specifications
  • Link to agility and inclusive, performance-oriented workforce
Q6
50M critically evaluate Performance appraisal and industrial relations

(a) "Performance appraisal is not merely for appraisal but is for accomplishment and improvement of performance." Elaborate. (10 marks) (b) "Workers' participation democratises workplaces, while collective bargaining institutionalises conflict." Critically evaluate this statement. (20 marks) (c) Examine the scope of industrial relations in the light of modern labour market transformations, including the impact of changing work patterns, globalisation and technological advancement. (20 marks)

हिंदी में पढ़ें

(a) "निष्पादन मूल्यांकन केवल मूल्यांकन के लिये नहीं होता है वरन् निष्पादन की प्राप्ति एवं सुधार के लिये होता है।" विस्तार से व्याख्या कीजिये। (10 अंक) (b) "श्रमिकों की सहभागिता कार्यस्थलों को लोकतांत्रिक बनाती है, जबकि सामूहिक सौदेबाजी संघर्ष को संस्थागत रूप देती है।" इस कथन का आलोचनात्मक मूल्यांकन कीजिये। (20 अंक) (c) आधुनिक श्रम बाजार परिवर्तन के संदर्भ में औद्योगिक संबंधों के क्षेत्र की समीक्षा कीजिये, जिसमें बदलती कार्य पद्धति (पैटर्न), वैश्वीकरण और तकनीकी प्रगति का प्रभाव सम्मिलित हो। (20 अंक)

Answer approach & key points

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

  • Appraisal vs performance management; administrative vs developmental purposes
  • MBO, 360-degree feedback, BARS; individual targets linked to strategy
  • Competency-gap identification and continuous feedback mechanism
  • WPM mechanisms (Works Committees s.3 and Grievance Redressal Committees s.4 of IR Code 2020, JMC, quality circles, ESOP) democratise workplaces
  • Collective bargaining as a canalising/regulating mechanism — the 'institutionalises conflict' claim critically examined
  • Complementarity: integrative vs distributive issues
  • Indian evidence (TISCO/BHEL; Maruti Manesar 2012) and the partial-validity verdict
Q7
50M elaborate ILO, recruitment and training

(a) What is the role of International Labour Organisation (ILO) and how has it influenced labour and social policies in India ? Elaborate. (20 marks) (b) Define recruitment. Describe the various methods of recruitment. Which method, in your opinion, will be more suitable to recruit a higher post like marketing manager ? Explain in detail. (20 marks) (c) "Training programmes are helpful to avoid personnel obsolescence." Elucidate. (10 marks)

हिंदी में पढ़ें

(a) अंतर्राष्ट्रीय श्रम संगठन (आई एल ओ) की क्या भूमिका है तथा इसने भारत में श्रम एवं सामाजिक नीतियों को किस प्रकार प्रभावित किया है ? विस्तार से व्याख्या कीजिये। (20 अंक) (b) भर्ती को परिभाषित कीजिये। भर्ती की विभिन्न विधियों का वर्णन कीजिये। आपके विचार में कौनसी विधि विपणन प्रबंधक जैसे उच्च पद की भर्ती के लिये अधिक उपयुक्त रहेगी ? विस्तार से समझाइये। (20 अंक) (c) "प्रशिक्षण कार्यक्रम कर्मिक अप्रचलन को रोकने में सहायक होते हैं।" स्पष्ट कीजिये। (10 अंक)

Answer approach & key points

(a) discuss: intro > 3-4 dimensions > example > balanced close | (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 coverage of all sub-parts with specific examples and clear reasoning.

  • ILO 1919, tripartite structure, standards and Decent Work agenda
  • Indian DPSP inspiration (Arts 39/41/42/43); 2016 child labour amendment → ratification of C-138/C-182 in 2017; C-87/98 not ratified
  • ESIC/EPFO reflect C-102 principles (unratified); four Labour Codes (in force 21.11.2025) and gig-worker social security
  • Concrete India-specific influence examples
  • Recruitment definition (positive process) vs selection (negative); internal methods
  • External methods (direct, indirect, third-party)
  • Marketing manager: executive search/headhunting + professional platforms
  • Justification: passive candidates, confidentiality, competency mapping and fit
Q8
50M discuss Work culture and trade unions

(a) What should be done to improve the work culture in our country ? Give suitable suggestions. (10 marks) (b) Define trade union. What are the challenges faced by trade unions in present time ? Elaborate. (20 marks) (c) Is there any difference between union participation and employee participation ? Discuss the pros and cons of both and suggest whether and how they can coexist. (20 marks)

हिंदी में पढ़ें

(a) हमारे राष्ट्र में कार्य संस्कृति में सुधार लाने के लिये क्या-क्या किया जाना चाहिये। उपयुक्त सुझाव दीजिये। (10 अंक) (b) श्रम संघ को परिभाषित कीजिये। वर्तमान समय में श्रम संघों को कौनसी चुनौतियों का सामना करना पड़ता है ? विस्तार से व्याख्या कीजिये। (20 अंक) (c) क्या श्रम संघ सहभागिता तथा कर्मचारी सहभागिता के मध्य कोई भिन्नता है ? दोनों के पक्ष-विपक्ष की विवेचना कीजिये और सुझाव दीजिये कि वे किस प्रकार सह-अस्तित्व में रह सकते हैं। (20 अंक)

Answer approach & key points

(a) suggest: the problem in one line > implementable measures > who acts > conclusion | (b) challenges: 3-4 challenges > solutions mapped to them > conclusion | (c) compare: paired headings or table > key differences > significance > conclusion Full marks: Comprehensive, well-structured, with specific examples and references.

  • Organisational measures (transparent appraisal, incentives, recognition, capability development)
  • Technological measures (Industry 4.0, Skill India, hybrid work, digital fatigue safeguards)
  • Socio-cultural measures (ethics, psychological safety, POSH Act 2013, work-life balance, inclusion)
  • Roles of government, employers and workers identified
  • Definition: s.2(zl) IR Code 2020 (replacing s.2(h) Trade Unions Act 1926 from 21.11.2025)
  • Challenges: informalisation/gig economy (90%+ informal); declining density; multiplicity/rivalry; political interference; IR Code 2020
  • Responses mapped to challenges (organising gig workers, merging rival unions, depoliticisation, productivity bargaining)

Practice Commerce & Accountancy 2025 Paper II answer writing

Pick any question above, write your answer, and get a detailed AI evaluation against UPSC's standard rubric.

Start free evaluation →

Write this answer and get it marked in about 20 seconds

Free account: 5 AI evaluations a month, marked against the rubric above.

Start free

Already have an account? Log in