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I am a new ACCA examiner and I have been involved in the syllabus review and the development of the Pilot Paper as well as the Study Guide for the new Paper 5, Managing People and Systems. This article has been written to draw your attention to the key features and characteristics of the new paper and its syllabus areas. In addition, I want to share with you some background to the development of the paper and my approach to examining it.

Linking theory with practice

As you will be aware, ACCA have taken the opportunity to review the CAT scheme and in doing so have concentrated more explicitly on the core accounting areas and less on general management and IT. The new scheme conforms more closely with the Accounting National Training Organisation (ANTO) standards and occupational competencies. Paper 5 corresponds to ANTO Units 10, 22 and 23. These standards are as follows:

• Unit 10 Managing systems and people in the accounting environment
• Unit 22 Contribute to the maintenance of a healthy, safe and productive environment
• Unit 23 Achieving personal effectiveness.

I have included these here because I think it is important that you can see links between the examination and the work experience and training that you are also required to undertake.

Where Paper 5 fits into the new scheme

Paper 5 is now one of six Advanced Level papers in the scheme and is a core paper. However, unlike other Advanced Level papers, the examination for Paper 5 will be of two hours duration only. In essence, Paper 5 replaces Paper B3, Information Technology Processes and Paper C6, Managing People from the old scheme. The new Paper 5, Managing People and Systems, combines a number of themes including: issues of organisation structure and design, environmental influences, office and accounting systems and practice (including some IT aspects), internal control and internal audit, management, leadership, teams, learning theory, health, safety, and security.

It is very much a hybrid paper and covers a very broad syllabus. While it can be seen to replace Papers B3 and C6, it is important that all students are aware that it is much more than a simple sum of the parts. All students should be clear that C5 = > B3 + C6.

The overall aims of the paper are: ‘To develop a knowledge and understanding of the role of the manager in an effective, efficient, safe and secure accounting environment.’ This includes the coordination of work activities, the maintenance of an effective accounting system, people management, personal effectiveness and health and safety issues within the workplace. In essence, this paper provides a knowledge and understanding of the basic techniques required to fulfil the role of a manager in the accounting environment as well as an understanding of the issues surrounding that operating environment.

The real focus of the paper is on the role of the manager and this will include: managing yourself, managing others, and managing tasks and activities. In the examination I will expect you to demonstrate not only knowledge of the syllabus areas but more importantly the ability to apply that knowledge in a sensible and informed way. Rote learning material from study guides and textbooks is unlikely to equip you with adequate information to be able to pass this paper.

The syllabus

There are five key syllabus areas and all areas are equally important. You can expect to be examined in each of the five areas. The five areas are:

1. the business and accounting environment
2. effective management of business and accounting systems
3. management theory, principles and techniques
4. individual effectiveness at work
5. health, safety and security in the working environment.

You should refer to the Syllabus and Study Guide for more detailed information about each of these areas.

I think it is also important to highlight areas which will be excluded by Paper 5. I will not be examining any of the technical aspects of IT hardware, systems development, use of accounting-related software or spreadsheets. These are all covered by other papers in the new scheme. However, the use of IT is clearly a feature of organisational life and as such you may be examined on aspects of its use within the accounting environment. For example, you may be examined on security issues associated with data management and protection and you may be examined on the role of IT in effective organisational communications etc. The key theme is that IT can be seen as an enabler in organisations and I may examine it in this context. I reiterate – I will not be examining any of the technical aspects.

Both the Pilot Paper and the Study Guide are available on the ACCA website and I would encourage all students to familiarise themselves with these as part of their preparation for the examination. The Pilot Paper is indicative of the style of questions that will be asked and the model answers are useful revision aids. The model answers to the Pilot Paper are generally more in-depth than we would expect students to produce in exam conditions.

The format of the paper

This will be a two-hour paper. There will be five questions, all of which will be equally weighted (20 marks each). All questions on the paper are compulsory. You can expect a question to be set on each of the five syllabus areas. Typically you will be given short scenarios, for example: ‘You have been asked by your manager to...’. You will be expected to write short, focused responses which draw on that scenario if appropriate or on any work experience that you yourself may have.

The key thing is the application of knowledge. You will need to demonstrate that you are an effective practitioner and you do this by drawing on the work experience that you have and the work you are doing as part of your Certified Accounting Technician training. It is important that you can see links between the examinations that you take and the training that you are undertaking. I will expect your answers to be written as continuous prose, not as bullet points (unless you are specifically asked, i.e. if you are asked to produce a checklist). I will need to see evidence of well thought out and well-structured responses which draw on appropriate theoretical concepts and then use the material to good effect. Your answers should be contextualised to suit the questions as set, so again, I emphasise, draw on your own experiences or the scenario you are presented with at the beginning of the question.

You must answer the question as it is set, in a focused way. Do not offer a broad discussion around the general area – this will not secure a pass. It is important that you demonstrate evidence of reading and application. I expect candidates to do more than simply memorise the study texts. Wherever possible you should try to demonstrate general business awareness. After all, the accounting environment and the organisation in which it operates is affected by a wide range of issues, and it does not operate in isolation from the outside world. Lastly, but by no means least, I expect a good standard of presentation and that you will display sound and effective communication skills in your answers.

Conclusion

Please remember that the purpose of any examination or assessment is for you to demonstrate what you know, not what you don’t know! The questions have been set with this in mind and will give you the opportunity to demonstrate what you have learnt and how it can be applied. My marking team and myself are on your side – we want you to do well. Revise thoroughly, practise typical questions and there is no reason why you should not then be able to produce well-structured and well-focused responses which will be of the appropriate standard to achieve a clear pass in the examination. I wish you every success.

Dr Beverley Lee is examiner for Paper 5

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