[nesica]

Guys, I really don’t know why you are complaining so much. Our aim is not 100 marks, it’s 51 ?. It was not easy but we had couple of easy marks.

Q1a and Q2b were together 12 marks – revised budget and preparation of rolling forecast (these are basic things in management accountant)
Q1e for 12 marks to explain modern role of management accountant (basic theory)
Q2b for 8 marks was about balance scorecard and short-termism

Additionally, these things were part of previous papers – all together more than 30 marks. (plus 4 marks for clarity and structure of report in q1)

I agree that couple of sub questions were complicated and totally confused (roce calculation, reward question) but no one is expecting to answer correctly on all questions – it wouldn’t be possible even by Kaplan and Norton :).

Examiner wants to put pressure on us, to see our way of thinking when we are not 100% confident…like in real life.

[Author]

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