CIMA Learning Handbook 1
Contents list Suggested content for a CIMA course student handbook... 2 Sample schemes of work... 3 Staff resourcing and a note on appropriate staff qualifications... 6 Ideas for monitoring - student progression and pass rates... 7 Student feedback and course evaluation.... 9
Introduction Welcome to the CIMA Learning handbook, a series of guides and proformas to assist you in running and monitoring your CIMA courses. This booklet will take you through the various stages involved in implementing a new course from suggested contents for a course handbook, to monitoring progression and pass rates to a sample student evaluation form. This is not a definitive guide to CIMA course delivery but it is intended to offer you some ideas and templates to assist your planning. There are many more resources, including guidance on teaching specific papers by individual examiners, on our website www.cimaglobal.com and in the dedicated tutor s area within the main website http://www.cimaglobal.com/about-us/education-partners/course-providers. If you do not have access to the Tutor s Centre, contact CIMALearning@cimaglobal.com 1
Suggested contents for a CIMA course student handbook Below are some ideas for what may be included in a course handbook for CIMA students, they are neither prescriptive nor exhaustive but should provide some ideas on useful content that can be adapted as required to mirror your course provision. CIMA suggests that the course leader should discuss the contents of this student guide with the students on the first day of their course. 2 1. An introduction to the college Brief history College mission statement Size of college (staff, student numbers) Geographical location of campus (including map) Range of educational courses 2. Details of department where the CIMA course is provided Brief introduction to the department Staff list Staff membership of professional bodies Staff links with professional bodies (e.g. author of text for professional institute) Professional consultancy and practice (e.g. short course provision for commercial organisations) 3. Tuition for CIMA Introduction to CIMA How to register as a student How to apply for exemptions (if appropriate) emphasising the need to ensure that students undertake a gap analysis where appropriate How to register for exams How to apply for membership of CIMA Modes of study for CIMA at the college: Full time Day release Day release/evening Weekend Distance learning Revision schools run at the college or where the revision is built into the course Main staff contacts (course leader, course administrator) 4. What is expected of the student attending the course Self-study hours (e.g. expected study time per week) Emphasis on the importance and value of practising past paper type questions under exam conditions Frequency of coursework Details of mock exams Method of delivery (style of class, note taking, group work etc) Mock case study activities in class Scheme of work 5. CIMA contact Contact details including telephone, fax number and email for all students enquiries to CIMA: CIMA Contact: Tel: +44 (0) 20 8849 2251 Fax: +44 (0) 20 8849 2450 Email: cima.contact@cimaglobal.com Summary details on the local branch explanation of their role in relation to students and contact details including telephone and fax numbers. 6. Quality procedures on the CIMA course Student participation regarding attendance, coursework and mock exams/feedback on coursework Course provider quality procedures Bi-annual questionnaires for student feedback Bi-annual working lunches with students Employer liaison CIMA teaching staff meetings External review of CIMA course (e.g. faculty review) CIMA Learning involvement 7. CIMA tuition calendar Semester dates Holiday 8. CIMA timetables, including revision details Schedule of classes and allocated hours 9. Dates for coursework and mock exams 10. CIMA teaching staff details Room numbers Telephone contact number 11. Student services Library facilities Student union Sports facilities Counselling services Careers guidance
Sample scheme of work Here is a sample scheme of work for paper E2, Enterprise Management. This suggests how you might approach the teaching and assessment of this paper, but will need to be adapted to meet the needs, timing, duration and format of your course. A further example of a blended leaning scheme (using CIMAstudy.com) for E1 follows. Example 1 Learning outcomes Unit Topics Class questions Homework questions Discuss concepts in established and emergent thinking in strategic management Explain the relationships between different levels of strategy in organisations Compare and contrast approaches to strategy formulation 1 1.2 Concept of strategy 1.4 Model of rational strategy process 1.10 Stakeholders 1.5 Criticisms of rational model 1.7 Strategy and small business 1.9 Alternative approaches to strategy formulation 2 1.3 Levels of strategy 1.6 Formal top-down strategy process 3.3 Complex organisational forms 3.4 Network organisations 3 1.8 Achieving competitive advantage 1.11 Meeting objectives of shareholders Q3 (Ch 1) Q2 (Ch 1) Q4, Q5 (Ch 1) Q1, Q6 (Ch 1) Discuss the nature of competitive environments 4 2.1-2.3 Environmental analysis 2.4 Causes of environmental uncertainty 2.10 Sources of information for environmental analysis 3.2 Internationalisation and globalisation Q3 (Ch 3) Q1, Q2 a (Ch 2) Distinguish between different types of competitive environments 5 2.5 and 2.6 Competitor analysis and accounting 2.7 Global economic environment 2.8 National competitive advantages 2.9 Country analysis and political risk Q3 (Ch 2) Q6 (Ch 3) Identify a project, a programme and their attributes 6 4.2 Project management definitions 4.3 Project characteristics 4.4 Project life cycle 4.13 Examples of projects Q1 (Ch 4) Apply suitable structures and frameworks to projects to identify common project management issues Produce a strategy for a project Construct an outline of the process of project management 7 4.5 Project as a conversion process 4.6 Strategy and scope of a project 4.7 Roles and responsibilities of project manager 4.8 Skills of project manager Q4 (Ch 4) Q5 (Ch 4) Q7 (Ch 5) Identify the characteristics of each phase in the project process 8 5.2 5.10 Project management process Q1 (Ch 5) Apply key tools and techniques, including the evaluation of proposals Produce a basic project plan incorporating strategies for dealing with uncertainty, in the context of a simple project Identify structural and leadership issues that will be faced in managing a project team 9 5.5 Tools and techniques for project planning 5.6 Project management software 10 4.9 Project teams 4.11 Project organisation structure 4.12 Why some projects fail Q4 (Ch 5) Q2, Q6, Q8, Q10, Q11, Q12 (Ch 5) Q2 (Ch 4) Q3 (Ch 4) Compare and contrast project control systems 11 5.8 Monitoring and controlling projects Q3 (Ch 5) Q9, Q12 (Ch 5) 3
Discuss the value of post-completion audit Apply a process of continuous improvement to projects Explain the roles of key players in a project organisation Recommend strategies for the management of stakeholder perceptions and expectations Discuss the concepts of power, bureaucracy, authority, responsibility, leadership and delegation Discuss the concepts of power, bureaucracy, authority, responsibility, leadership and delegation Demonstrate the importance of organisational culture 12 5.9 Project completion and closure 5.10 Post completion review and audit 13 1.10 Stakeholders 4.10 Project stakeholders 14 6.3 Power, authority, responsibility and delegation 6.2 Management theories 6.4 Roles of managers 15 6.5 Different perspectives of leadership 6.6. Leadership theories 6.7 Transformational leaders 6.8 Entrepreneurs 16 6.9 Organisational culture 6.10 Managing cultural diversity Q6 (Ch 4) Q2, Q3, Q4, Q5 (Ch 6) Q1 (Ch 6) Q6 (Ch 6) Identify the nature and causes of conflict Discuss alternative approaches to the management of conflict Analyse the relationship between managers and their subordinates, including legal aspects affecting work and employment 17 9.1 Nature of organisational conflict Q2 b (Ch 2) 18 9.4 Handling grievances 9.5 Tribunal applications 9.6 Termination of employment 9.7 Fairness and commitment 8.12 Health and safety Q1, Q2, Q6, Q7 (Ch 9) Q3 (Ch 8) Q4 (Ch 9) Discuss the roles of negotiation and communication in the management process, both within an organisation and with external bodies 19 7.7 7.9 Communication and negotiation Q3, Q5 (Ch 7) Discuss the effectiveness of relationships between the finance function and other parts of the organisation and with external stakeholders Explain the process and importance of mentoring junior colleagues 20 7.10 7.11 Management of finance function 8.2 8.11 Organisational control system Q1 (Ch 8) Q 4, Q5 (Ch 8) Identify tools for managing and controlling individuals, teams and networks, and for managing group conflict 21 7.2 7.6 Groups and teams Q1, Q2 (Ch 7) Q4, Q6 (Ch 7) Compare and contrast ways to deal effectively with discipline problems 22 9.3 Discipline Q3, Q5 (Ch 9) Analyse issues of business ethics and corporate governance 23 3.5 Social responsibility 8.13 Business ethics 8.14 Professional ethics 8.15 Corporate governance Q1, Q2, Q4, Q5 (Ch 3) Q2 (Ch 8) 4
Example 2 For illustration purposes, this scheme of work is for a blended learning programme for Paper E1 (see Appendix B for course programme). Module numbers refer to CIMAStudy.com Chapter numbers relate to the CIMA Learning System Question numbers refer to the CIMA Learning System (Note numbers are subject to change, due to revision of other systems/materials) Unit Date Learning Outcome(s) Topic(s) Module no./ Text chapter Questions In your home study periods, you are expected to work through those modules identified. You should also attempt any questions/exercises included in each module. Make a note of any problems, and raise issues in the subsequent class session. Note if you do not do this, you will not be able to participate in class. It will be assumed that you have completed the relevant home study before attending class sessions. H1 By 8 March Explain the emergence of major economies in Asia and Latin America M20 You are expected to read and annotate the appropriate chapter(s) of the learning system, before attending class sessions. Make a note of any problems, and raise issues in the subsequent class session. 1 8 March Explain the emergence of major economies in Asia and Latin America Emerging market multinationals Liberalisation and economic nationalism Major economic systems including US, European and transition economies National account balances (especially from international trade), monetary policy and their impact on markets T1.1-1.2, 1.5-1.6 1.1, 2.3, 2.4, 2.5 H2 9-14 March Explain the emergence and importance of outsourcing and offshoring M6 2 15 March Explain the emergence and importance of outsourcing and offshoring Outsourcing and offshoring T1.3-1.4 1.3, 2.2 H3 16-21 March And so on... 3 5
Staff resourcing and a note on appropriate staff qualifications To ensure effective quality control for the course, an individual should be appointed to maintain the co-ordination, including timetabling and coverage of staff absences. The Course Leader should be a member of teaching staff who understands the complexities of running a course in their institution and the specific requirements of a CIMA course. Organisation should normally be undertaken by an experienced course leader who has been involved with professional accountancy qualifications. Staff teaching on the CIMA programme should keep up to date with their CPD and developments within the accounting profession in order to enhance their knowledge and skills. Staff should be suitably qualified in the subjects they teach. A list detailing the qualifications of all staff tutoring on the CIMA course should be made available to students either by including it in the students course handbook/documentation or publicly displaying it on a noticeboard. Each subject should have a designated subject leader. In many situations there will only be one lecturer per subject and they will therefore be that subject s leader. However, where team teaching exists for any subject, it is strongly recommended that there is a designated leader who is responsible for the co-ordination of the subject. Relevant qualifications for teaching staff 1. Professional Qualifications Staff members who hold a professional accountancy qualification (for example, CIMA, ACCA, CA, CPA) would be suitable to teach most CIMA subjects, it would be advantageous if staff held another appropriate form of qualification. 2. MBAs In many organisations, there will be staff members holding an MBA. This should be appropriate for tutoring the non-accounting subjects at Certificate level. Also, where the MBA awarded has content similar to the Strategic level of CIMA, staff would be considered suitable to teach those subjects common to their MBA. 3. Individual subject considerations a) Non-accounting subjects As stated above, staff with a chartered or certified professional accounting qualification should be able to teach most subjects. Alternatively, the following subjects may be taught by staff with the qualifications listed: C03 Fundamentals of Business Mathematics (Certificate in Business Accounting): A Business degree or diploma (which would normally include a quantitative methods element), a Mathematics or Statistics degree or diploma, an MBA. C04 Fundamentals of Business Economics (Certificate in Business Accounting): A Business degree or diploma (which would normally include an Economics input), an Economics degree, or diploma (i.e. the principle subject was Economics) an MBA (which would normally have an Economics input). C05 Fundamentals of Ethics, Corporate Governance and Business Law (Certificate in Business Accounting): A Business degree (which would normally include a Law input), a Law degree or diploma (i.e. the principle subject is Law) or a professional legal qualification. E1 Enterprise Operations (Operational Level): A Business or Management degree or diploma, an MBA, a DipM. E2 Enterprise Management (Management Level): A Business or Management degree or diploma or an MBA. b) Accounting subjects: Again, a professional accounting qualification would be suitable for all subjects. For a non-professional accounting qualification the requirements would rise with the syllabus level. C01 Fundamentals of Management Accounting and C02 Fundamentals of Financial Accounting (Certificate in Business Accounting): A Business Degree or diploma, MBA, Accounting degree or diploma, complemented by experience/other qualifications. P1 Performance Operations, P2 Performance Management F1 Financial Operations and F2 - Financial Management (Operational and Management Level): A Professional accountancy qualification - CCAB equivalent. c) Strategic level P3 Performance Strategy: A professional accountancy qualification or a specialist qualification. E3 Enterprise Strategy: A professional accountancy qualification, Management degree or MBA. 6 F3 Financial Strategy: A professional accountancy qualification, or a specialist qualification such as the Association of Corporate Treasurers.
d) Professional competence level T4 Part B case study: As this is an integrative and cumulative exam, tutors will need to hold a professional accountancy qualification with experience in teaching case material. Ideas for monitoring student progression and pass rates It is very important that you track the progress of students on your course, so you know if/when any students leave and why. There are three points at which the course may experience attrition, these are: 1. Between enrolment and the first session. This is understandable, for example the student made a mistake, changed his/her mind about their career choice or failed a paper at the previous sitting. There is nothing a course provider can do about this. 2. During the first term or first couple of sessions. This is an issue for the course provider as it suggests unhappiness with the course and/or lecturer. 3. Between the end of the course and the exam. This is an area of concern which must be investigated as it suggests the student feels unprepared for the exam. You should be prepared to set targets for areas 2 and 3 above, monitor progress against those targets and investigate any areas where targets are not met. An example proforma which will help you to track your retention and progression is provided below. Student attrition monitoring form (example). Paper progression report (insert year) Students originally registered Students leaving course within first 3 sessions (20% of course)* Remaining student cohort committed to course Further attrition of students up till the end of the course Student cohort at the end of the examination Students sitting the examination Student attrition between end of course and examination (insert number of students) (insert name of students and reasons for leaving) (insert name of students and reasons for not sitting) 7
Tracking students progression via their pass rates is also a key indicator of the success of your programme. An example proforma which will help you to track your students progression through the exams is provided below. Set pass rate targets (or use those set by CIMA within the CIMA Learning programme), monitor pass rates against set targets and investigate any papers where the pass rate is less than expected. Develop action plans to rectify any identified issues to ensure pass rates get back on track. Sample pro forma for monitoring student numbers and pass rates Year Total Subject 1 Subject 2 Subject 3 Subject 4 Number of students registered with the course provider Number of students attending at start of course Number of students withdrawing prior to exams Number of students sitting exams Pass rate for the course provider Improvement on previous diets Total pass rate for UK Overall pass rate (for course provider outside the UK) 8
Student feedback and course evaluation Knowing whether your students are happy with the course is an important source of feedback and is also a good indicator of success. Moreover, it is an essential part of CIMA Learning accreditation. Sample questionnaire for course evaluation Students should rank their answers to the questions set below by ticking the appropriate box. Subject Name of lecturer 1 Strongly agree 2 Agree 3 Unsure 4 Disagree 5 Strongly disagree 1. The scheme of work for the subject was clear (giving details by session of topics covered, reading references and past exam questions) and was given out at the start of the course 2. The scheme of work covered the CIMA syllabus and learning outcomes in the appropriate depth 3. The scheme of work was adhered to 4. The balance between types of learning/ teaching methods was appropriate 5. The pace of learning was appropriate for me 6. The main text adopted was useful 7. The recommended reading material and homework was clearly communicated and helpful 8. Good use was made of past paper questions 9. Course materials were of a good standard 10. Assignments were marked promptly and returned with solutions and useful feedback 11. Mock exams were held and were of exam standard 12. Mock exams were marked promptly and returned with solutions and useful feedback 13. All lectures were delivered in a clear and understandable manner 14. Lecturers attendance was good and we were notified if a Lecturer was unavailable and a suitable replacement was provided 15. The facilities were acceptable to me 16. Significant value was added to my study by attending classes rather than by using the manuals only Comments: Students are requested to provide further details for any questions rated, 4 or 5, and also on any other relevant matters overleaf. 9
10 Chartered Institute of Management Accountants 26 Chapter Street London SW1P 4NP United Kingdom T. +44 (0)20 8849 2251 F. +44 (0)20 8849 2450 E. cimalearning@cimaglobal.com www.cimaglobal.com ED003V0211