UPSC Mains 2026 Commerce & Accountancy Optional Paper II questions

29 questions from the Civil Services (Main) Examination 2026. Official UPSC paper (PDF) · All Commerce & Accountancy Optional PYQs

  1. Answer each of the following questions in about 750 words

  2. "Technological environment is considered dynamic." Comment.

  3. Explain the concept of organisational goals.

  4. Elucidate organisational structure with reference to work from home and flexitime.

  5. Explain the concept of quality circles.

  6. Describe customer expectations and organisational changes.

  7. Explain the various types of organisational culture.

  8. Define organisational design. Explain in detail the salient features of organisational design that managers must consider.

    20 marks

  9. Critically examine in detail the various types of organisational structure.

    20 marks

  10. What is formalisation? Discuss its role in achieving organisational efficiency and mention the potential challenges of high formalisation.

    20 marks

  11. Differentiate between line and staff functions. Describe in detail the role of coordination and specialisation while designing functional organisational structure.

    20 marks

  12. Discuss the methods. of managing and changing organisational culture.

  13. "Transactional analysis provides a useful but limited framework for understanding organisational communication." Comment.

    20 marks

  14. Analyse the role of modern leadership theories in shaping quality of work life in contemporary organisations.

    20 marks

  15. Evaluate critically the impact of Total Quality Management (TQM) on employees' behaviour and organisational effectiveness.

  16. Paradoxes in Human Resource Management (HRM)

  17. Technological innovations and employees' retention

  18. Role of the International Labour Organisation (ILO) in the dynamic world order

  19. Positive impact of liberalisation on Trade Union Movement (TUM)

  20. Impact of employees' welfare on their performance

  21. "Job rotation, job enlargement and job enrichment are merely attempts by managers to avoid individuals at work." Comment.

    20 marks

  22. Explain the sources of conflict at the following levels: 0 () Within individual (ti) Interpersonal conflict (iti) Structural conflict

  23. "Geopolitical realignments, accelerating technological change and shifting organisational expectations are elucidating the challenges of human resource management and redefining the role of HR managers." Comment.

    20 marks

  24. "Many of the industrial conflicts have their roots in communication gap between management and workers." Discuss the statement and also give its solution.

    20 marks

  25. How will you deal with the problems of transfers and promotion in your organisation? Explain.

  26. Critically examine the existing machinery for prevention and settlement of industrial disputes in India.

    20 marks

  27. "Over the last few decades, the relationships between workers and management have considerably changed." Comment.

  28. "High labour turnover is a symptom of weaknesses within an organisation." Discuss the statement. How can the management in collaboration with different stakeholders reduce the labour turnover? Comment.

    20 marks

  29. What is the present status of workers' participation in management in Indian context? Explain its rationale and future prospects in the era of contemporary world.

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Other 2026 papers

GS Paper 1 · GS Paper 2 · GS Paper 3 · GS Paper 4 (Ethics) · Essay · Anthropology Optional Paper I · Anthropology Optional Paper II · Geography Optional Paper I · Geography Optional Paper II · History Optional Paper I · History Optional Paper II · Philosophy Optional Paper I · Philosophy Optional Paper II · PSIR Optional Paper I · PSIR Optional Paper II · Psychology Optional Paper I · Psychology Optional Paper II · Public Administration Optional Paper I · Public Administration Optional Paper II · Sociology Optional Paper I · Sociology Optional Paper II · Agriculture Optional Paper I · Agriculture Optional Paper II · Commerce & Accountancy Optional Paper I · Economics Optional Paper I · Economics Optional Paper II · Law Optional Paper I · Law Optional Paper II · Management Optional Paper I · Management Optional Paper II · Medical Science Optional Paper I · Medical Science Optional Paper II