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?
Tag: decision-making
When 1 + 1 Doesn’t Equal 3: Why Mergers Sometimes Fail
This is from the "Accounting Makes Cents" podcast episode #114 released on Monday, 1 June 2026. Today, I want to talk about something that looks exciting on paper but is often much more difficult in reality: mergers and acquisitions. This is a topic covered under the strategic level of the CIMA syllabus, F3 to be … Continue reading When 1 + 1 Doesn’t Equal 3: Why Mergers Sometimes Fail
Before You Say Yes: The SAF Framework
This is from the "Accounting Makes Cents" podcast episode #112 released on Monday, 4 May 2026. Today, I want to talk about the SAF framework. It’s something that’s covered under E3 in the CIMA syllabus, but it’s not just limited to that level. In practice, it’s actually useful across all stages—because whenever you’re analysing business … Continue reading Before You Say Yes: The SAF Framework
Go On, Persuade Me (Cialdini’s Principles)
This is from the "Accounting Makes Cents" podcast episode #90 released on Monday, 2 June 2025. Today we’re diving into a topic that every business student—and honestly, anyone in the professional world—should really know about, and that is persuasion. Now, before you start picturing sleazy sales tactics or mind games, let me stop you right … Continue reading Go On, Persuade Me (Cialdini’s Principles)
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