SBUForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBL Exams › SBUThis topic has 1 reply, 2 voices, and was last updated 7 years ago by Ken Garrett.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts August 7, 2017 at 7:33 am #400854 nariMemberTopics: 261Replies: 176☆☆☆Hello In Mintzberg’s Organisation structure, would the middle line (divisional) be considered an SBU? August 7, 2017 at 10:08 pm #400988 Ken GarrettKeymasterTopics: 10Replies: 10551☆☆☆☆☆No. The middle line is simply the middle tiers of management. It is not a separate SBU.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In