• 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

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

What is difference between Misrepresentation and misinterpretation?

Forums › ACCA Forums › ACCA APM Advanced Performance Management Forums › What is difference between Misrepresentation and misinterpretation?

  • This topic has 1 reply, 2 voices, and was last updated 13 years ago by Avatarsomekasu.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 6, 2012 at 2:15 am #56205
    Avatarsunnyfish2001
    Member
    • Topics: 14
    • Replies: 24
    • ☆

    Found.

    Measure fixation implies behaviour and activities in order to achieve specific performance indicators which may not be effective. For example, the recruitment of less well qualified undergraduates in order to boost the student:staff ratio may result in ongoing problems of high student drop-out rates and associated counselling problems.

    Misrepresentation refers to the tendency to indulge in ?creative? reporting in order to suggest that a performance measure result is acceptable. For example, a statistic that 80% of responses indicated satisfaction with the organisation of a course, when only 10% of the students have responded to the question.

    Misinterpretation involves failure to recognise the complexity of the environment in which the organisation operates. In Higher Education, the existence of multiple principals e.g., government, employers and students creates a complex environment in which the objectives of the principals may not coincide. The government may wish greater numbers of students into Higher Education where as wide a range of courses as possible is offered. Employers may wish to focus on obtaining a satisfactory number of graduates qualified in disciplines suited to their (the employer) needs. Students may wish a quality educational environment with considerable support through staff and services on offer.

    Gaming is where there is a deliberate distortion of the measure in order to secure some strategic advantage. This may involve deliberate under performing in order to avoid higher targets being set. For example, restriction of departmental consultancy earnings in one year in order that the target for the next year will not be increased and/or to hold back consultancy possibilities which are ?in the pipeline? in order to create slack.

    Ossification which by definition means ?to harden? refers to an unwillingness to change the performance measure scheme once it has been set up. A university example could be a standard set of questions in a questionnaire to test student satisfaction with a course. ?Good? responses may simply indicate a poorly structured questionnaire, rather than a high degree of student satisfaction.

    January 13, 2013 at 9:32 am #113041
    Avatarsomekasu
    Member
    • Topics: 6
    • Replies: 20
    • ☆

    The above notes is quite good in addition to that we can say that misrepresentation is a fraud were as misinterpretation is not.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

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

  • TEDI on IAS 16 Property, plant and equipment – Initial Recognition – CIMA F1 Financial Reporting
  • ChanNV on Framework – measurement – ACCA Financial Reporting (FR)
  • ChanNV on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • Konstantinos43 on Financial Performance Measurement – Liquidity Measures – ACCA Management Accounting (MA)
  • Hirak.5 on ACCA TX-UK FA2025 Chapter 3 Property Income and Investments – Individuals

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in