This is from the "Accounting Makes Cents" podcast episode #121 released on Monday, 7 September 2026. Picture this. Your company signs a five-year lease on a warehouse. Eighteen months in, the market shifts, demand disappears, and you're stuck paying rent on a building you don't really need anymore. There's no way out except to keep … Continue reading Onerous Contracts Bite Back
Category: MCS
Data Governance: When the System Works Too Well
This is from the "Accounting Makes Cents" podcast episode #120 released on Monday, 24 August 2026. Today we begin the final episode of our three-part series unpacking the strategic lessons from our spotlight case study on the Pizza Hut lawsuit. In our first two episodes, we explored how KPI targets can lead to goal incongruence, … Continue reading Data Governance: When the System Works Too Well
The Sourcing Dilemma: You Can’t Outsource Reputation
This is from the "Accounting Makes Cents" podcast episode #119 released on Monday, 10 August 2026. Today, we’re diving into a crucial dilemma from our spotlight case study: the Pizza Hut lawsuit. We’ll explore the tension between outsourcing and insourcing, specifically how businesses balance measurable cost savings against less tangible strategic and operational risks—concepts that … Continue reading The Sourcing Dilemma: You Can’t Outsource Reputation
Do KPI Targets Actually Make Us Better?
This is from the "Accounting Makes Cents" podcast episode #118 released on Monday, 27 July 2026. Today, we’re looking at a classic management accounting dilemma: What happens when the metrics designed to drive efficiency end up creating unexpected operational issues? Now, if you’ve been working through your CIMA preparation—specifically around P1 and P2—you’ve likely come … Continue reading Do KPI Targets Actually Make Us Better?
CIMA Exam Pass Rates – February 2026
Substack post available here. CIMA's latest case study pass rates have now been updated to include the November 2025 and February 2026 sittings and are available on its website. Operational level continues its strong run, holding steady at 70% between August and November 2025 before rising to 73% in February 2026. These are encouraging results … Continue reading CIMA Exam Pass Rates – February 2026
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