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?

From Minor to Major – Ownership, Influence, Control

This is from the "Accounting Makes Cents" podcast episode #89 released on Monday, 19 May 2025. So I’ve been covering this series for a couple of episodes, and now we’ve reached the final one. Throughout the series, we’ve discussed consolidated group accounts and some of the related accounting standards surrounding it. To wrap things up, … Continue reading From Minor to Major – Ownership, Influence, Control