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A list of articles relevant to P6 Management Accounting Business Strategy are available to download below.

Reading widely is an important part of preparing for the exams – so use these articles as part of your study.

Some of the articles were written for the old 2000 syllabus. We have reviewed each article and those relevant to Management Accounting Business Strategy are listed.

You will need Adobe Acrobat software to view the PDF files. If you do not have this installed on your computer, you can download it free from the Adobe website.

• The commercial value of foresight (PDF 106KB) by the examiner for P6 (April 2008)
  The examiner for paper P6 explains the commercial value of foresight and outlines some of the key methods available for envisioning the future.
• Passing Business Strategy - the whole story (PDF 33KB) by Adrian Sims (March 2008)
  Adrian Sims provides pointers on ensuring your answers hit the spot with the P6 examiners. 
• Supply chain management (PDF 102KB) by Bob Scarlett (July/August 2007)
  Bob Scarlett reviews the theories and practices of supply chain management and explains the effects of virtual integration on relationships among linked companies. Please note that this article is relevant to Paper P1 Management Accounting Performance Evaluation but may also be of interest to P6 candidates.
• Cultural differences (PDF 239KB) by Jerome Payne (June 2007)
  Jerome Payne explains why it's important for multinational organisations to be sensitive to the cultural differences between the countries in which they operate. Please note that this article is relevant to Paper P5 Integrated Management but may also be of interest to P6 candidates.
• Scenario planning (PDF 258KB) by one of the P6 examiners (March 2007)
  Scenario planning is more of an art than a science, writes one of the examiners for paper P6, but it will prepare your firm better if the unthinkable should occur.
• BCG matrix (PDF 329KB) by Steph Edwards Nutton (December/January 2006/07)
  Is it wise to milk a cash cow to feed your problem child? Steph Edwards Nutton explains how to use the BCG matrix to analyse your company's product portfolio.
• Business process re-engineering (PDF 182KB) by Bob Scarlett (November 2006)
  Business process re-engineering is so last decade. Bob Scarlett charts the rise and fall of the movement and the emergence of a complementary approach.
• The key topic of information (PDF 156KB) by David Laws (October 2006)
  P3 and P6 approach the key topic of information from different angles. David Laws discusses some issues that candidates might expect to encounter in the two exams.
• The balanced scorecard (PDF 282KB) by David Laws (April 2006)
  David Laws offers his guide to the balanced scorecard and explains why a sound understanding of non-financial controls is important for both P3 and P6 students.
• Porter's strategic models (PDF 78KB) by Martin Taylor (November 2005)
  Martin Taylor explains how to use Michael Porter's three main strategic models to demonstrate how businesses can develop a long-term competitive advantage.
• The relationship between strategy and management accounting (PDF 91KB) by a co-examiner for Paper P6 (September 2005)
  A co-examiner for paper P6 discusses the relationship between strategy and management accounting, and the scope for numerical analysis in the exam.
• Footnote for above article
• Guidance on how to use your additional 20 minutes reading time (PDF 85KB) by Martin Taylor (May 2005)
• Advice on how reading the business pages of quality newspapers can make your exam answers far more insightful (PDF 366KB) by Graham Pitcher (April 2005).
• Article (PDF 177KB) by the examiner for Paper P6 (February 2005)
  If a question requires you to analyse a given industry, you have several dissection instruments at your disposal. But tools such as Pest(el) and Porter's 'five forces' model must be handled with care.
• The missing link (PDF 79KB) by Graham Pitcher (May 2004)
  Candidates can often recite the basic definitions of the activities in Michael Porter’s value chain model, but applying them in an exam situation is another thing entirely.
• Opportunity knocks (PDF 361KB) by Bob Scarlett (April 2004)
• If you want the most equitable and neutral transfer pricing system for strategic business units, theres a clear choice – but it’s not always the most practical one.
• Holistic medicine (PDF 385KB) by Adrian Sims (December/January 2003/04)
• Paramount pictures (PDF 452KB) by Bob Scarlett (December/January 2003/04)
  It’s a simple idea: identify who’s best at an activity that your organisation needs to improve and learn from what they do. SO why isn’t everyone benchmarking?
• Setting great store (PDF 367KB) by Grahame Steven (October 2003)
  Data warehousing is a highly relevant concept - but what is it, exactly?
• The value of PI (PDF 374KB) by the examiner for the old FLIS paper (June 2003)
  A significant number of candidates in the May 2002 FLIS exam were unsure of the difference between business process re-engineering and process innovation.
• Are they always right? (PDF 364KB) by Bob Scarlett (May 2003)
  Customer profitability analysis can determine which of your company’s patrons are most valuable to the business – and which of them aren’t pulling their weight.
• Management of currency risk - the choice between fixed forward and option contracts (PDF 172KB) by C Parkinson (October 2002)
  Currency risk - a tricky topic that warrants detailed explanation.
• Three point turns (PDF 356KB) by G Pitcher (September 2002)
  An analysis of different change strategies adopted by the incoming CEOs of a trio of major companies.
• Consuming passions (PDF 433KB) by Sue Brear (June 2002)
  The second of two articles on identifying your business’s most profitable customers.
• Six degrees of segmentation (PDF 787KB) by Sue Brear (May 2002)
  The first of two articles on how customer segmentation can help business to target their most profitable clients.
• Costing the earth (PDF 379KB) by Ruth Prickett (February 2002)
  More and more companies in crowded national makets are deciding that the only serious option for re-growth is to venture across international borders. But many pitfalls await a company with global ambitions as Ruth Prickett explains.
• Architectural Salvage (PDF 366KB) by Merrill Cassell (February 2002)
  The dotcom crash highlighted weaknesses in most e-selling. Merrill Cassell explains how ‘bricks and mortar’ companies have learnt from these mistakes and are starting to weld their real and virtual businesses together more effectively.
• Get a little extranet help (PDF 376KB) by T Corbitt (November 2001)
  Using the internet to link up with customers and suppliers can work wonders for a company’s efficiency but could you benefit even more from setting up an extranet?
• A model approach (PDF 382KB) by Adrian Sims (September 2001)
  Generating strategy options - the use of models to gain competitive advantage.
• Dividing line (PDF 354KB) by Bob Scarlett (June 2001)
  A look at the pitfalls of transfer pricing.
• Know-all (PDF 825KB) by Alan Lewin (July 2000)
  Looking at information as a key resource for successful businesses.
• Knowledge is a noun - learning is a verb (PDF 373KB) by Ian Herbert (February 2000)
• Investment appraisal for marketing and strategy (PDF 350KB) by Malcolm Hazell (March 1999)
  This article demonstrates practical applications of investment appraisal techniques.

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