CIMA Exam Practice Kit: Risk and Control Strategy by Jaspar Robertson, Walter Allan

By Jaspar Robertson, Walter Allan

CIMA examination perform Kits consolidate studying by way of offering an in depth financial institution of perform questions. each one resolution offers a close research of the proper solution and highlights why the choices are wrong. CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision path. It vitamins the respectable CIMA research platforms and CIMA Revision playing cards with a wealth of extra questions and fabric targeted in basic terms on utilising what has been learnt to passing the examination. CIMA examination perform Kits support scholars organize with self belief for examination day, and to cross the hot syllabus first time. * is helping CIMA scholars to arrange and go the recent syllabus first time * perform utilizing and showing wisdom so CIMA examiners can award you marks * presents labored solutions to completely clarify the proper resolution, and research of improper solutions - aiding CIMA scholars keep away from universal pitfalls

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The value of theoretical frameworks Each of these theoretical frameworks provides a different view of the role of management control systems. As for the different paradigms, different theoretical perspectives help to explore and explain different aspects of control systems. • Agency theory emphasises shareholder value and managers as agents of shareholder principals. • Stakeholder theory identifies the accountability of organisations to multiple groups within society. • Contingency theory reflects the absence of any ‘one best way’ of organisation and the design of management control systems being dependent on various organisational and environmental factors.

There is more than one type of institutional theory. In its economics form, it is concerned with taken-for-granted practices within organisations as a result of socialisation processes. Accounting rules and routines become taken-for-granted, that is, institutionalised within organisations and may be difficult to change. Institutional theory in its sociological form is predicated on the need for legitimation and on isomorphic processes. Legitimation reflects the dependence, to a greater or lesser extent, on support from the environment for the survival and continued operation of organisations.

Illegal’ acts: This is an action that violates organisational rules, such as arrangements between managers of different responsibility centres to swap budget underspends with overspends. Dysfunctional consequences of non-financial performance measures Similar findings relate to non-financial performance measures. In his public sector study, Smith (1995) found the following unintended consequences of performance measurement: • Tunnel vision: The emphasis on quantifiable data at the expense of qualitative data.

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