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Change management

Change management coordinates the people, process, system and control work needed to move from current arrangements to a desired future state. Explain the reason for change, involve relevant users, provide capability and address operational risks and resistance. Measures should assess whether the change creates the intended outcomes rather than merely records completion of training or software installation. The method depends on urgency, scale and organisational context.

Worked example

Introducing ABC needs agreed drivers, data capture, staff training and explanation of how reports will be used, not only a new calculation spreadsheet.

Common mistake

Resistance can reveal practical information or concerns about fairness; it is not automatically irrational opposition.

Where it appears in your exams

QualificationExamRelationshipPeriod
ACCA APM Supporting September 2026–June 2027
ACCA SBL Direct September 2026–June 2027