USING MODELS IN ACCA P3

JUNE 2012

BPP Professional Education is an Approved ACCA Learning Quality Partner the highest level of
accreditation available. Our status guarantees you the highest levels of tuition and top-quality learning
materials. In the last five years weve produced over 220 global prize winners and commendees, and we
consistently achieve pass rates in excess of 75%. Find out more: bpp.com/acca.

USING MODELS IN ACCA P3

One of the most misunderstood aspects of ACCA P3 is the use of models and
theories within the paper. All tutors will tell you that this paper is about application
of knowledge, rather than knowledge itself, but what does application of
knowledge actually mean? In my experience as a tutor and marker for this
paper, I have identified that there are broadly four types of question in this
respect. I will illustrate each from the December 2010 paper, which you can
download from the ACCA website.

YOU MAY BE ASKED TO USE A SPECIFIC MODEL

For example, take question 3(b):
Using appropriate organisation configuration stereotypes identified by Henry
Mintzberg, explain how an understanding of organisation configuration could
have helped predict the failure of Ann Lis proposed formalisation of structure,
controls and processes at Frigate Ltd.
There are no problems of model selection here you are told which model to
use. This makes things easier in some ways, but it does mean that you definitely
need to know this model. If you dont, you will score badly, so are better off
choosing another question if you can. In these situations, you will also get some
credit for describing the model itself, before moving on to application. The
application does not need to be in depth the key point to identify here is the
clash between the type of configuration Ann is used to and the configuration she
is now working in.

BPP Professional Education is an Approved ACCA Learning Quality Partner the highest level of
accreditation available. Our status guarantees you the highest levels of tuition and top-quality learning
materials. In the last five years weve produced over 220 global prize winners and commendees, and we
consistently achieve pass rates in excess of 75%. Find out more: bpp.com/acca.

YOU MAY BE REQUIRED TO USE A MODEL, BUT THE EXAMINER DOESNT

SPECIFY WHICH ONE
Usually, there is one that is more suitable than others, but you will get
credit even if you use something else. Question 1(b) (i) says:
Identify and analyse, using an appropriate model, the contextual factors that will
influence how strategic change should be managed at Captain Haddock.
There is a model in the syllabus that specifically looks at contextual factors of
change, developed by Balogun and Hope Hailey. The scenario has also been
written so that you can apply this model quite easily there is talk about
readiness for change, capability, diversity of views and so on. However, you
could use another model if need be, such as the cultural web. Provided you
applied it to the scenario, you could score well this way.
For these questions, model selection can be a challenge, but there arent really
short cuts. It comes down to knowing the syllabus so that you can identify which
model would be most appropriate to analyse a situation. Bear in mind that
selecting the right model is also nothing like enough to gain a pass you also
need to apply it to the scenario. In this situation, you will get some credit for
describing the model, but not much, so you need to keep it brief.
One variant on this is when the examiner specifies a model, but will allow use of
other models as well. Use the specified model if you can, but all is not lost if you
cant remember it, provided you can use something else!

BPP Professional Education is an Approved ACCA Learning Quality Partner the highest level of
accreditation available. Our status guarantees you the highest levels of tuition and top-quality learning
materials. In the last five years weve produced over 220 global prize winners and commendees, and we
consistently achieve pass rates in excess of 75%. Find out more: bpp.com/acca.

YOU ARENT REQUIRED TO USE MODELS AT ALL. THERE MAY BE SOME

THAT WOULD BE HELPFUL, BUT THEY ARENT ESSENTIAL.
Look at question 1(a):
In the context of Shoal plcs corporate-level strategy, assess the contribution and
performance of ShoalFish, ShoalPro and ShoalFarm. Your assessment should
include an analysis of the position of each company in the Shoal plc portfolio.
We are dealing with a number of companies which are part of the same group
and are given some financial data on each market size, turnover and gross
profit. If you know the syllabus well and are reading carefully, you may see that
you could do a BCG analysis of the three companies. If you do, you will find they
belong to different quadrants. That will represent a good piece of analysis and
should yield plenty of marks. However, there are no marks to be gained by
talking in general about the BCG matrix that is not a requirement of the
question. And if you dont use the BCG matrix, it is still possible to score very well
by doing some financial analysis and discussing the performance of each
company, including the synergy between them.

BPP Professional Education is an Approved ACCA Learning Quality Partner the highest level of
accreditation available. Our status guarantees you the highest levels of tuition and top-quality learning
materials. In the last five years weve produced over 220 global prize winners and commendees, and we
consistently achieve pass rates in excess of 75%. Find out more: bpp.com/acca.

SOME QUESTIONS ARE VERY MUCH FREE-FORM ANALYSIS AND

ALTHOUGH SOME OF THE SYLLABUS MAY HELP YOU GENERATE IDEAS,
YOUR CONTENT COMES FROM DIRECTLY ANALYSING THE SCENARIO.
For example, question 4(a) reads:
Evaluate the perceived benefits and costs of adopting e-assessment at the IAA.
There is content in the syllabus on e-business which may get you started here
(e.g. pros greater reach, cons not everyone has internet access) but it wont
get you far. However, the scenario is full of clues about what may be good and
bad about e-assessment.
For example, the institute described employ invigilators in exam centres with few
candidates. They could reduce costs by using e-assessment. However, the
exams require a broadband connection, so they will not be accessible to those
without one. This runs counter to their desire for a global reach. These questions
are really about analysis of information and coming up with some sensible ideas.
You will see that there is no substitute for knowing the syllabus well, and being
able to apply its content to a range of organisations. If you are careful to
understand the type of question you are dealing with, you can also make sure
you adopt an approach that will allow you to score marks as efficiently as
possible.

BPP Professional Education is an Approved ACCA Learning Quality Partner the highest level of
accreditation available. Our status guarantees you the highest levels of tuition and top-quality learning
materials. In the last five years weve produced over 220 global prize winners and commendees, and we
consistently achieve pass rates in excess of 75%. Find out more: bpp.com/acca.