• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

accountability

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › accountability

  • This topic has 5 replies, 4 voices, and was last updated 9 years ago by Ken Garrett.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • April 11, 2013 at 5:20 am #122159
    iasjeeth
    Member
    • Topics: 5
    • Replies: 2
    • ☆

    what is the difference between hard and soft accountability…refe Q UNIVERSAL UNIVERSITY JUN 09. also could you please explain the part one of the question in a more easy way. the model answer is a bit confusing.

    THANKS

    April 11, 2013 at 7:57 am #122165
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10648
    • ☆☆☆☆☆

    Hard accountability uses financial and quantitative results, ie numbers. Hard accountability requires:

    1 Counting: i.e., converting activities and outcomes into numbers. For example, the number and percentage of new customers or the number and type of customer complaints.

    2 Accounting for: i.e., reporting on activities and outcomes and providing a discussion of how and why they occurred as they have. For example, management reports might indicate 80% of complaints related to an inability to meet delivery times because of problems in despatch.

    2 Held accountable for ie who was responsible for foul-ups in despatch?

    Soft accountability does not use numbers and is more subjective. It stresses human values and effort.

    April 11, 2013 at 6:31 pm #122192
    iasjeeth
    Member
    • Topics: 5
    • Replies: 2
    • ☆

    thank you so much.

    September 4, 2016 at 3:09 pm #337520
    luismarmuniz
    Member
    • Topics: 0
    • Replies: 1
    • ☆

    Ken Garrett, what is the source of the definition you gave?

    From Brazil
    José Santos
    luismarmuniz@hotmail.com

    September 4, 2016 at 6:26 pm #337745
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10648
    • ☆☆☆☆☆

    I think, but am not sure, it was derived from a mix of an old ACCA article and old ACCA question. Neither seem to be on-line any more.

  • Author
    Posts
Viewing 5 posts - 1 through 5 (of 5 total)
  • The topic ‘accountability’ is closed to new replies.

Primary Sidebar

Kaplan ACCA Free Trial

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Arnold89 on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • deepikasingh on ACCA BT Chapter 17 – The nature of communication – Questions
  • deepikasingh on ACCA BT Chapter 14 – How people learn – Questions
  • zurapirveli@gmail.com on Equity settled share based payments – goods – ACCA (SBR) lectures
  • Sid24012003 on Intangibles – Example 2 – ACCA Financial Reporting (FR)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in