Accountant Strategic Case Study : CIMA-SCS

  • Exam Code: CIMA-SCS
  • Exam Name: Strategic Case Study Exam
  • Updated: Aug 22, 2026
  • Q&As: 175 Questions and Answers

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Accountant CIMA-SCS Exam Syllabus Topics:

SectionObjectives
Topic 1: Digital Strategy and Sustainability- Sustainability and ESG
  • 1. Sustainable business strategy
    • 2. Environmental and social impact
      - Digital transformation
      • 1. Data-driven decision making
        • 2. Technology-enabled business models
          Topic 2: Strategy Development- Strategic analysis and diagnosis
          • 1. Strategic position evaluation
            • 2. External environment analysis
              • 3. Internal capability assessment
                - Strategy formulation
                • 1. Business model design
                  • 2. Corporate strategy options
                    Topic 3: Financial Strategy- Investment and financing decisions
                    • 1. Capital structure considerations
                      • 2. Investment appraisal
                        - Value creation and financial governance
                        • 1. Financial risk management
                          • 2. Shareholder value analysis
                            Topic 4: Strategy Implementation- Performance management systems
                            • 1. Strategic performance measurement
                              • 2. KPIs and dashboards
                                - Organisational change and execution
                                • 1. Change management
                                  • 2. Project and program delivery
                                    Topic 5: Risk Management and Governance- Enterprise risk management
                                    • 1. Risk mitigation strategies
                                      • 2. Risk identification and assessment
                                        - Corporate governance
                                        • 1. Ethics and compliance
                                          • 2. Board responsibilities

                                            Accountant Strategic Case Study Sample Questions:

                                            1. - Obligation to pay interest on borrowings
                                            - Pressure on cashflow as must pay interest back
                                            - Affects credit rating if unable to pay interest

                                            A) Advantages of debt over equity financing
                                            B) Advantages of share for share exchange
                                            C) Disadvantages of share for share exchange
                                            D) Disadvantages of debt financing


                                            2. - Costs to Daistruk paying in another currency would decrease as R$ worth more

                                            A) If R$ strengthens....
                                            B) Disadv. of Currency Futures
                                            C) Disadvantages of earnout
                                            D) Advantages of earnout


                                            3. - Borrow in one currency and deposit money in another currency
                                            - Loan taken out today in R$ and cash converted to E$ today and transferred to Euro bank account and kept there until required
                                            - Interest paid when funds are needed

                                            A) Money Market hedge
                                            B) Benefits of netting
                                            C) Translation risk
                                            D) Types of decisions


                                            4. - Comply with laws
                                            - Meet contractual obligations
                                            - Safeguard informational assets of an entity

                                            A) Sources of reputational risk
                                            B) Aim of confidentiality (elements of strategies)
                                            C) Impact of downtime for Daistruk IT system
                                            D) Threats to compliance with fundamental ethical principles


                                            5. 1) Where to compete- which markets, which products
                                            2) how to compete- what should be the basis for our competitive advantage eg cost leader or differentiator
                                            3) which investment vehicle to use- organic growth, acquisition, JV, merger, strategic alliance

                                            A) Signalling effect
                                            B) Strategic Options
                                            C) Scrip dividend
                                            D) Sensitive Information


                                            Solutions:

                                            Question # 1
                                            Answer: D
                                            Question # 2
                                            Answer: A
                                            Question # 3
                                            Answer: A
                                            Question # 4
                                            Answer: B
                                            Question # 5
                                            Answer: B

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