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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 AvatarKen Garrett.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • April 11, 2013 at 5:20 am #122159
    Avatariasjeeth
    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
    AvatarKen Garrett
    Keymaster
    • Topics: 10
    • Replies: 10657
    • ☆☆☆☆☆

    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
    Avatariasjeeth
    Member
    • Topics: 5
    • Replies: 2
    • ☆

    thank you so much.

    September 4, 2016 at 3:09 pm #337520
    Avatarluismarmuniz
    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
    AvatarKen Garrett
    Keymaster
    • Topics: 10
    • Replies: 10657
    • ☆☆☆☆☆

    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.

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

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