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!
Tag: CIMA
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
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?
