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Accountant CIMA-SCS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Digital Strategy and Sustainability | - Sustainability and ESG
|
| Risk Management and Governance | - Enterprise risk management
|
| Financial Strategy | - Value creation and financial governance
|
| Strategy Implementation | - Performance management systems
|
| Strategy Development | - Strategic analysis and diagnosis
|
Accountant Strategic Case Study Sample Questions:
Question 1
Fennel
A. Similar flavor To thyme
B. Use in Italian sausage
C. Pointed and Green leave
D. Similar shape To parsley
Question 2
Springers
A. Both ends are flat
B. One or both end bulge outwards
C. Smooth and rigid
D. Pointed textured leaves
Question 3
Pinhole
A. Tiny holes caused by food acid during prolonged storage
B. 1 Gallon
C. Large green leaves that may be furry and velvety
D. Very small leaves
Question 4
Five forces examines an organisations industry
*New entrants- barriers to entry?
*Power of suppliers- industry is dominated by few suppliers
*Substitutes- satisfy the same need
*power of buyers- high when there is a concentration of buyers
*Rivalry amongst competitors
Conclusion: desirable situation is where there is weak suppliers and buyers, few substitutes, high barriers to entry and little rivalry
A. Ansoff- The Product/market Growth Framework
B. The Bird In The Hand Argument
C. Five Forces Model
D. Porter's Five Forces
Question 5
- Differentiator- persuading customers that the product is superior to that offered by competitors
- Cost Leader - lowest cost provider compared to competitors
-Focus- aimed at a segment of the market
A. Porters Generic Strategies - how to gain competitive advantage
B. AICPA reporting framework (cyber security objectives)
C. Strategic Options
D. Clientele effect
Solutions:
| Question 1 Answer: B | Question 2 Answer: B | Question 3 Answer: A | Question 4 Answer: D | Question 5 Answer: A |







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