小编献上的关于如何复习ACCAP3 Business Analysis的策略讨论。

　　The assessor took this session as the examiner is indisposed (we understand he has a very bad back, let’s hope he’s feeling better soon). The origins of this paper were heavily influenced by the Johnson, Scholes and Whittington model of strategic analysis, strategic choice and strategic implementation.

　　Today, however, there is more focus on the implementation side in terms of resources (IT), processes and project management.

　　There is also a conscious consideration of the role of the accountant and the tools and information they use to analyse strategic and operating decisions.

　　People, then, are a key part of the whole process and the examiner told the assessor that change will continue!

　　The P3 pass rate remains stable around the 47–51% mark. The ‘pattern’ of candidates’ answers has also remained relatively stable.

　　Time management remains a problem in P3, but it was felt this has to be solved by the candidate and not the examiner. The problems seem to arise when candidates leave the compulsory question to last. That’s when time management really becomes a problem. There are some excellent scripts on this paper, but the poorer ones generally contain too much theory and not enough application. There is also too little accurate analysis of presented data. And the weaker papers betray that certain learning outcomes have not been studied at all.

　　Crafting a pass script

　　The examiner believes it is relatively simple to put together an exam script that will result in a good pass. Most scripts are about 12 pages long, which equates to about 15 minutes per page. If there are five cogent points per page you have your pass. Students also need to ensure their handwriting is legible. If that means writing more slowly then so be it. It is quality not quantity that will get you a pass – so don’t just spill ink on the page. The more you panic the more you need to slow down.

　　The examiner, via the assessor, wanted you to be aware of recent syllabus changes. Recent additions include IT controls (E1), business change (D1) and integrated reporting (A6).

　　The upcoming revisions, for September 2015 to August 2016, are big data (C1) and transformational role of the accountant (G1).