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Study through the lens of evaluation and suitability

Studying ACCA APM? Here is a tip for the day. The humble typewriter was a revelation when it first appeared. But then along came computers and word processors and that was that. APM also has lots of models that were great years ago but what about now?

Hopwood talked about three styles of management in 1973. Yes before many students were born. He played down the non-accounting style in his work. Why? Partly because the balanced scorecard hadn't been invented so the world was a long way off realising non-financial drivers could make such a big difference.

Altman, in the 1960s' designed the Z score model to explain corporate failure using ratios from the published accounts. We now know the the causes of failure are better explained in other ways.

APM is not a history exam, but in my view, the examiner is in part trying to wake people up to the idea that the world has moved on and the methods of management might now need to be different.

Study everything through the lens of evaluation and suitability and you'll do great in this exam.

All my bespoke material, written by me, takes this approach. I have done the work so you don't have to.

ACCA APM courses to March and June available now.

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