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QUESTION NO: 1
As a CIMA qualified management accountant working within a manufacturing company, you are subject to both CIMA's Code of Ethics and your company's Code of Business Conduct.
Which TWO of the following statements are TRUE? (Choose two.)
A. As a CIMA qualified Management Accountant you must follow CIMA's Code of Ethics.
B. Both CIMA's Code of Ethics and the company's Code of Business Conduct must be based on a set of basic principles.
C. A company's Code of Business Conduct can be rules based.
D. Both CIMA's Code of Ethics and the company's Code of Business Conduct include References to
Confidentiality. Disclosure on public interest grounds is therefore prohibited.
E. Where there is a difference between CIMA's Code of Ethics and the company's Code of Business
Conduct, the company's Code of Business Conduct takes priority.
Answer: C,D
QUESTION NO: 2
The following definition has been provided by the Chartered Institute of Personnel and
Development (CIPD):
'An activity which targets high performance and improvement at work and usually focuses on specific skills and goals, although it may also have an impact on an individual's personal attributes (such as social interaction or confidence). The process typically lasts for a relatively short period.' Which of the following activities does the above definition describe?
A. Coaching
B. Work based training
C. Mentoring
D. Leadership Development
Answer: A
QUESTION NO: 3
QR is a conglomerate with two divisions, A and B. Given the information below, select the most appropriate strategy for each division to implement.
Answer:
QUESTION NO: 4
JJJ is a private company belonging to a famous former athlete. It operates gyms and fitness clubs across its home country. Each gym or fitness club is treated as a profit centre and the manager of each centre is paid bonuses based on its financial performance.
Three years ago it introduced multidimensional performance measures into its management control systems.
These measure capacity utilisation, financial performance, competitiveness, innovation, and the flexibility of its centres to cope with changing demands.
The managers of its centres have been leaving at a very high rate over the last two years. They have claimed that the measures are too open to interpretation and when they think they are improving the centre's performance they are told they are doing the wrong thing. They also complain that the managers in the centres near big cities find it much easier to reach their targets than the managers of other centres.
Using Fitzgerald and Moon's Building Block model, where does the problem lie?
A. Standards and Rewards
B. Standards, Dimensions and Rewards
C. Dimensions and Rewards
D. Dimensions and Standards
Answer: A
QUESTION NO: 5
Which THREE of the following issues relate to the Corporate Strategy of an organization?
(Choose three.)
A. Meeting the needs of key customers.
B. Leaving existing industries.
C. Entering new industries.
D. Avoiding competitive disadvantages.
E. Achieving advantage over competitors.
F. Acquisitions, disposals and diversification.
Answer: A,D,F
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Updated: May 28, 2022