CIMA has released the MCS pre-seen material for the November 2026 and February 2027 sittings. To get your copy of the pre-seen, check out my Home page. The pre-seen company is Wuudbreak, a company that operates holiday parks in a fictitious country called Norrland. NOW is an excellent time to kickstart your CIMA case study preparation. If … Continue reading The MCS Pre-seen for November 2026 and February 2027 is Out!
Tag: Accounting
The OCS Pre-seen for November 2026 and February 2027 is Out!
This pre-seen material is for the November 2026 and February 2027 sittings. CIMA has released the OCS pre-seen material. To get your copy of the pre-seen, check out my Home page. The pre-seen company is Tendra Tents, an unlisted tent manufacturer based in the fictitious country of Teeland. NOW is an excellent time to kickstart your … Continue reading The OCS Pre-seen for November 2026 and February 2027 is Out!
Onerous Contracts Bite Back
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
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
