CIMA Exam CIMAPRA19-E01-1 Topic 2 Question 82 Discussion

Actual exam question for CIMA's CIMAPRA19-E01-1 exam

Question #: 82
Topic #: 2

S is employed within the accounting function of a small company. Due to the size of the company, therearenotenoughresources for separate accounting functions so S is responsible for both management and financial accounting tasks. As the company issosmall there is no requirement for audit.Howeveritdoes make use of the services of an external certified accountant for statutory accounting and taxation services. According to Mintzberg, inwhich part of the organisation does the external accountant belong?

AStrategic apex

BSupport staff

CTechnostructure

DOperating core

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Suggested Answer: A

by Felicidad at Mar 04, 2024, 11:59 PM

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Gianna

2 months ago

I bet the external accountant is the one who keeps the company's books balanced with a little help from a calculator and a lot of caffeine.

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Nydia

19 days ago

D) Operating core

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Sabine

1 months ago

C) Technostructure

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Catalina

1 months ago

B) Support staff

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Sue

1 months ago

A) Strategic apex

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Mammie

2 months ago

The external accountant is definitely in the support staff. I mean, they're not even part of the company, they're just there to crunch the numbers and make sure the taxes are in order. Easy peasy!

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Kenneth

26 days ago

D) Operating core

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Kanisha

27 days ago

C) Technostructure

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Dorothy

2 months ago

B) Support staff

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Lavonda

2 months ago

A) Strategic apex

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Claudio

2 months ago

Hmm, this is a tricky one. I'd say the external accountant is part of the strategic apex, since they likely have a significant influence on the company's financial decision-making process.

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Mira

2 months ago

Ah, the good old Mintzberg model! I'm pretty sure the external accountant is part of the technostructure, since they're responsible for standardizing the company's accounting practices.

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Teresita

2 months ago

Yeah, they help ensure that the company's accounting processes are in line with regulations and standards.

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Salena

2 months ago

I think you're right, the external accountant does belong to the technostructure.

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Emerson

2 months ago

Hmm, that's an interesting perspective. Can you explain why you think that?

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Fletcher

2 months ago

The external accountant belongs to the support staff, as they provide specialized services to the organization that are not directly related to the core business activities.

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