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
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?
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
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
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
MJ THE TUTOR 