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CIMA Case Study Useful Resources

Exam resources for the current case study exam – May & August 2024

In this section, you can find the pre-seen documents for the current CIMA case study sitting, as well as a link to Astranti’s free pre-seen analysis sample materials on YouTube. You can also find links to purchase Astranti’s full set of pre-seen analysis materials.

New materials will be added as pre-seen documents and examiner reports are published by CIMA. Pre-seen documents are published around six weeks before the exam, and interim examiner’s reports are published around the November and May sitting results days. Check the exam dates page to see when this is due for every level.

EXPLORE OUR PRE-SEEN ANALYSIS MATERIALS

Every sitting, our case study tutors get their heads together to complete a full analysis of the pre-seen company, its industry, how the theory from your objective test exams can be applied and which issues are most likely to appear in the exam.

Find out more about our pre-seen analysis materials and watch sample videos using the links below:

Exam resources from the last CIMA case study – November 2023 & February 2024

In this section you can access the pre-seen documents and interim examiner’s reports for the previous case study sitting, as well as links to our pre-seen analysis video archive playlist on YouTube. The full examiner’s reports are usually published around the same time as results day for the second set of exams, so make sure to check back regularly to see the full reports once they become available.

Exam resources from previous CIMA case studies

In this section you can access the pre-seen documents and examiner’s reports for all previous CIMA case study sittings taken under the 2019 syllabus. All Astranti pre-seen video samples for these sittings is available using the YouTube archive links above.

View OCS archive

Watch past pre-seen videos: OCS Pre-seen Video Archive

May-August 2023: Pre-seen Document Examiner’s Report

November 2022-February 2023: Pre-seen Document Examiner’s Report

May-August 2022: Pre-seen Document Examiner’s Report

November 2021-February 2022: Pre-seen Document Examiner’s Report

May-August 2021: Pre-seen Document Examiner’s Report

November 2020-February 2021 Pre-seen Document Examiner’s Report

May-August 2020: Pre-seen Document Examiner’s Report

February 2020: Pre-seen Document Examiner’s Report

November 2019: Pre-seen Document Examiner’s Interim Report

View MCS archive

Watch past pre-seen videos: MCS Pre-seen Video Archive

View SCS archive

Watch past pre-seen videos: SCS Pre-seen Video Archive

Additional CIMA exam resources

Subscribe to our channel on YouTube…

In addition to a full set of sample video materials for every new CIMA case study pre-seen, Astranti also produce regular video guides on writing stronger answers that the examiner can give more marks. Visit our full playlist on YouTube using the link below to discover our full set of free video guides to improving your exam technique and earning more marks.

Access the CIMA certificate-level examiner guides…

The CIMA Certificate examiner’s guides here will help you to gain an understanding of what is required to succeed in the CIMA certificate level exams.

Each paper assesses a different fundamental area of management accounting and as such requires a slightly different approach. 

The examiner’s guides will give you:

  • A better understanding of the syllabus
  • Advice on your study options and planning your studies
  • Guidance on your exam assessment including exam techniques
  • Information on booking your assessment, your exam day and your results

To qualify for the pass guarantee you need to ensure you complete ALL of the following steps. Failure to complete all of these steps will mean you will not qualify.

You must complete both practice exams and one of the mock exams and send them to your allocated marker by the deadlines set out in the course schedule.

 

You must not copy the mock exam solutions. If you do so this will invalidate your pass guarantee.

 

You must achieve an average mark of at least 30% in your submitted practice and mock exams. This is to ensure you are putting in enough effort.

 

You must attend or watch the recorded versions of the masterclasses and make notes on the pass guarantee form.

 

Use the pass guarantee form to document your key learning points throughout your studies, submit within 1 week of the final exam.

You must confirm that you have read and understood the pass guarantee terms.

View & Print:

1. Click the “View + Print” link to view the study text.

2.  Wait  for all of the pages to load , this can sometimes take a couple of minutes depending on the size of the document (scroll to the last page to ensure that every page loads).

3.  Click  on the print icon within the document viewer (NOT the print icon in the browser menu).

4.  Follow  the steps to print.

Other things to try:

Please try an alternative browser.   Google Chrome and Firefox are recommended, but other  browsers may also work.  Updating your browser to the latest version can help your document load more quickly.

If you are using Windows XP and a version of Internet Explorer older than 9, we cannot guarantee  that printing will be possible. We recommend obtaining access to a computer with at least Windows 7.

Updating to the latest  version of flash can help to resolve some people’s printing issues ( download the latest version of flash .)

If your document fails to load, try clearing your cache and browser history. If your documents still do not load it may be due to the network you are on. We suggest trying to print on a different network.

If you still cannot print your document we suggest using a different computer and/or printer in case you are experiencing a hardware issue.

This Content is Locked

To access this resource you will need to purchase it, or join our complete course. Visit our quick purchase page to get the resources you need.

You must complete mock exams 1 to 3 and send them to your allocated marker by the deadlines set out in the course schedule.

 

You must not copy the mock exam solutions. If you do so this will invalidate your pass guarantee.

 

You must achieve an average mark of at least 40% in your full mock exams. This is to ensure you are putting in enough effort.

 

You must attend or watch the recorded versions of masterclasses 1 & 2 and make notes on the pass guarantee form.

 

Use the pass guarantee form to document your key learning points throughout your studies, submit within 1 week of the final exam.

You must confirm that you have read and understood the pass guarantee terms.

Strategic Case Study

Exam windows, exam resources.

Resources to help you prepare for your case study exam.

Exam Resource

Tables and Formulae provided in exam

Case study performance descriptors, a walkthrough of real exam answers, calculator guidance, resitters guide - ot and cs exams, learning resources catalogue, free exam and question tutorial strategic case study, what do my exam results mean, further reading.

Exam Technique

Case Study support 1 – preparing for the Case Study exam

Case study support 2 – planning a good answer, case study support 3 – developing a fuller answer.

Study Support

How to use the CGMA Blueprints

How to Pass CIMA Case Study Exams: Detailed Guide to Success

This CIMA case study article shows you how to write an answer that puts you ahead of 90% of candidates, offers expert preparation tips, and increases your chances of obtaining your qualification.

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1. How to Pass CIMA Case Study Exams: An Introduction to Our CIMA Exam Experience

In the last five years, we’ve helped over 10,000 CIMA students from 94 countries prepare for and pass their CIMA exams. In that time, VIVA’s tutors have seen every kind of exam answer you can imagine.

As an official CIMA tuition provider, we've seen everything; the good, the bad, and the downright baffling! But more importantly, we’ve also seen what works, and what definitely does not work.

In this article, we’ve compiled all of the key DOs and DON’Ts our CIMA tutors have gleaned from their years marking VIVA students’ CIMA mock exam answers. We see the same kinds of mistakes made over and over again. And the great news for you is — these mistakes can be very quickly rectified to help you pass your CIMA exams the first time around.

The Starting Point: What to Be Aware of before Learning More about CIMA Exam Strategies

The first step is being aware of what to avoid in CIMA exams.

This sets the foundation for you to go on refining and perfecting your approach. As in any other walk of life, perhaps the most important thing is to avoid doing foolish things rather than seeking perfection.

In the words of the very wise Charlie Munger: “It is remarkable how much long-term advantage people like us have gotten by trying to be consistently not stupid, instead of trying to be very intelligent.”

All the advice below comes directly from our CIMA case study professional tutors, who mark thousands of student scripts throughout the year.

If you wish to get your VIVA mock exam answers corrected, check out our CIMA course pages , where you can obtain professional marking services as part of the Elite Course.

2. What to Expect on Exam Day

Before we get into the meat of the matter, let’s just review what exactly you can expect to be presented with on exam day. (Feel free to skip on to the next section if you are already well acquainted with the Case Study exam format):

  • You will be faced with 1 of 3 CIMA exam variants during any specific exam window (that's a total of 6 variants per pre-seen document under the 2019 CIMA syllabus)
  • Each variant is broken down into timed sections (maximum of 5, minimum of 3)
  • Each section will include either emails, records of conversations, schedules of information or combinations of all 3
  • These give new information that leads on from the pre-seen document information
  • Within each section, there will be a task or tasks for the candidate to complete (e.g. write a report, write sections of a report, write an email)
  • These tasks might be embedded in the body of the email or conversation
  • The task or tasks might include several different elements that pull from different pillars and competencies
  • Candidates are NOT expected to perform any detailed calculations
  • Each section will move through time (you cannot go back to a previous section once you move on to a subsequent section)

Of course, the best way to familiarise yourself with the real-life experience of a CIMA case study exam is to practice as many different mock exams as possible.

VIVA's OCS, MCS and SCS courses come with up to 5 different professionally prepared CIMA mock exams based on the current pre-seen, which you can practice online under timed exam conditions.

You’ll also want to review past CIMA exam variants to familiarise yourself with the different question styles that can come up.

However, there’s no substitute for timed practice based on the current pre-seen material – and that’s what you’ll get with us.

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Source: Pexels

3. Reading the Question: Establishing the Case Study Exam Tasks and Requirements

One common error that our tutors' report is that students do not answer all the requirements included in the task.

In some cases, of course, this is simply down to the student not knowing how to answer the particular requirement. However, we have seen many scenarios in which students have simply missed the requirement due to not having read the question carefully enough!

Consider the sample below taken from a case study exam:

cima case study results time

Here we have examples of what is sometimes called “triggers”. These are the places in the question where the requirements are explicitly stated.

Triggers are sometimes in the form of questions, sometimes not. Look out for phrases like “I need you to”, “I would welcome your suggestions for”, “Please draft”, and “Can you please include in your report”.

These are the sections that you really need to pay close attention to because it is there that you will be presented with the requirements.

As you can see in the screenshot above, there is one “task”, i.e., the report that you must draft. But the task has two requirements.

One is a comparison of financial performance and the other deals with the introduction of the balanced scorecard.

However, notice that each requirement contains several sub-requirements.

In the case of the first requirement, notice the “and.” You have to both “compare” and “analyse the implications.” Too many students will simply read the “Compare” part and completely pass over the analysis of the implications:

cima case study results time

Likewise, in the case of the second requirement. There’s even more going on here, so you must pay close attention as you read through these “triggers.”

Not only do you have to offer your “suggestions for the other three quadrants,” but you also have to “explain why we have chosen the measures for each quadrant” and “ how they will influence behaviours in the company.”

All of these elements must be addressed to gain full marks.

But too often, students only pay attention to the first one or two. It is not necessarily the case that the first thing asked is the most important or even carries the most weight in terms of marks!

So, it’s essential that you carefully read these trigger sections thoroughly, making a note of each requirement as you go.

cima case study results time

Another crucial point: answer the questions that have been asked!

This might seem obvious, but you'd be surprised how many students fail to do this. There are two main reasons students fail to answer the question asked:

(i) because they answer a question they wish they had been asked instead;

(ii) They don't read the trigger verbs carefully enough and misinterpret what is being asked.

The first reason has to do with the fact that sometimes, students will carefully prepare for particular kinds of questions during their exam preparation or practice. They will feel much more confident about some particular question types than others and will have prepared very effectively for those question types.

So strong is their hope that this kind of question will come up on exam day that when they read a question that is superficially similar, they will "shoehorn" their prepared answer into that question.

The result is an answer that is either only partly relevant or, in the worst case, utterly irrelevant to the question being asked!

So remember: don't let your hopes/preferences/strengths influence the kind of answer that you give. Allow the question to dictate what kind of answer you write.

The second reason students fail to answer the question asked is that they misinterpret a key term or phrase or forget what they were asked after they start writing. Consider the example below: ‍

cima case study results time

In this example, an incorrect interpretation of the question might be to think about identifying the "limitations" or "drawbacks" of TQM, instead of the "obstacles" that might be encountered when implementing TQM.

The second part of the requirement is about how to overcome those obstacles. An incorrect interpretation might be "what the benefits of TQM would be, after implementing."

You can see that these are "similar" kinds of questions, but strictly speaking, they are different. So be very careful when reading the requirements or trigger sections that you identify the key verbs and key terms so you are certain that you are answering what is being asked.

A final point: ensure that your answers are in alignment with the question asked.

This is essentially about ensuring that you do not go off task as you write your answer - that your answer tracks the requirement and corresponds to each part of the requirement.

Too often, students go off task, padding or filling out their answers with irrelevant information. While writing each new paragraph, the key is to briefly refer back to the question and quickly ask yourself: "Is this relevant and contributing to answering the question?".

This is a good "check" to ensure you align your answers with the question.

4. Good Structure and Planning Can Help You Pass Your CIMA Case Study Exam

We really can’t overemphasize the importance of proper structure for your answers when it comes to achieving the required CIMA pass rates.

There are three main reasons why structure and careful planning is essential for getting your CIMA certificate:

1. It helps to ensure you have enough points raised to obtain top marks

2. It helps to prevent the duplication of content

3. It makes life easier for the marker – more precisely, it makes it easier for the marker to see that you have indeed addressed each requirement adequately, where you have done so, and how much you have written for each requirement. Consider good structure as being key to a more positive examiner experience.

If you clearly signal where each task starts and ends with headings and sub-headings and give each relevant point a full, separate paragraph, you will be making the examiner’s life easier (a happy examiner is likely to be more generous with marks!).

The post-exam reports ALWAYS mention the importance of structure. An orderly answer indicates an orderly and clear thought process behind your answer and shows evidence of planning.

5. Our Top Tips for CIMA Case Study Exam Structure and Planning

Firstly, a common question from students is: how do I know how many paragraphs to write for each task?

Now sometimes, we get lucky and a task or requirement will say something like: "Identify five risks..." or "Give three benefits...". In such questions, it's obvious how many paragraphs there should be!

For five risks, we will write five paragraphs, one for each risk. For the three benefits, we will write three paragraphs, one for each benefit.

cima case study results time

Unfortunately, CIMA isn't always so generous! We are not always given the specific number of points explicitly. And so the question then becomes: how do we decide on the number of paragraphs to write?

The key is to look at the percentage of marks allocated for that particular task. CIMA now includes a percentage allocation for each task.

A good rule of thumb here is that for every 10% allocated to a particular task, you add one paragraph. So if a task is worth, say, 33%, you will write approximately three paragraphs. If a task is worth 60%, you will write about six paragraphs.

Note that this is a "rule of thumb." This, of course, isn't supposed to be a perfect formula, but rather a guideline to get you started.

There may be cases where four paragraphs are sufficient for a 60% task, if the paragraphs are long and substantial enough in terms of content . Nevertheless, this is a useful general guideline.

We recommend that you plan and structure your answers before you begin writing. 

However, many people lose valuable time at the beginning of each section planning their answers elaborately on the separate whiteboard provided on exam day. Instead, we recommend planning your answer within the answer box itself, not on the whiteboard or outside of the answer box.

A great way to plan on the fly is to work up a structure and fill in the gaps as you proceed. This forces you to get writing immediately, and by the time your structure is "filled out" the answer pretty much writes itself as you just go back and flesh out each heading and sub-heading:

Requirement A (this would correspond to the first requirement, so use an appropriate title, e.g., “Financial Performance”)

- Paragraph 1 (relates to first major point): idea 1, idea 2, idea 3 (If you have time, it’s worth emphasising the title of this key point by underlining it or putting it in bold, for example)

- Paragraph 2 (relates to second major point): idea 1, idea 2, idea 3

- Paragraph 3 (relates to third major point) etc etc: idea 1, idea 2, idea 3

Requirement B (this would correspond to the second requirement, e.g., "Balanced Scorecard")

…repeat as per above

TASK 2…repeat as per above

Remember, get straight to the point.

Write a 1-2 line introduction at the beginning of your answer, restating briefly what you were asked and the order in which you will address each point in the body of your answer.

Too many students waste time in their opening remarks repeating information we already know or rehearsing irrelevant information.

(You will see in VIVA’s model answers how short the introductions are -> you want to give yourself as much time and space as possible to demonstrate your knowledge and understanding! No marks are given for pleasantries).

It's also a good idea to have a "time plan" for each section of the exam. Now some students worry when they hear this: "ANOTHER PLAN!? Isn't that just going to waste even more of my time!?" 

But there is no need to worry here because a time plan is really very simple - but also crucially important! You need to know roughly how much time you can spend on each task so you don't run out of time!

The first thing to do is, note the length of time allocated per section. In the case of the OCS and MCS, that will typically be 45 minutes per section (with 4 sections in total).

In the case of the SCS, it will typically be 60 minutes per section (with 3 sections in total). The next thing to note is that not all of that time will be or can be spent literally answering the question.

Because, of course, some of that time will be needed for reading the question! So it's a good idea to deduct a short amount of time from the total allocated to a section and consider this your "reading time."

A good target is around 5 or 6 minutes maximum for reading the question. The amount left over after you deduct the reading time is the amount that you can allocate to actually writing your answer.

Now, remember: writing your answer should include the planning process. So you don't need to allocate a separate portion of time to the "planning." Consider planning and writing part of the whole answering process.

So after you deduct the reading time, you now need to decide how to allocate the "answer time."

And this is a relatively simple process. Note the percentages allocated to each task/subtask. Then use that to calculate that percentage of the answer time.

So, for example, let's say you have a section of 45 minutes. You deduct 5 minutes for reading time, which leaves 40 minutes.

Let's say there are two tasks: the first one is worth 60%, and the second one is worth 40%.

60% of 40 minutes is 24 minutes. 40% of 40 minutes is 16 minutes.

And there you have it! You would have 24 minutes to write your answer for the first task, and 16 minutes to write your answer for the second task.

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7. A Quick Word on CIMA Case Study Answer Length

I'm sure you've all heard the cliche, "it's about quality, not quantity"!

Of course, there's a kernel of truth to that. But let's be realistic: you're not going to pass your exam if you write 2 lines of text, even if they're the best lines ever written by a CIMA student!

So the cliche only gets us so far. The reality is that markers consistently report that longer answers do tend to score higher marks. And that shouldn't be surprising. 

Other things being equal, the longer an answer is, the more likely it will contain more points - or more detailed points.

When it comes to the OCS and MCS exams, you should be aiming for a minimum of 2 pages, but ideally, 3 pages in a typical 45-minute section would be best if you want to score well.

Each relevant point you make should get a separate paragraph and be supported by examples, reference to the pre-seen and perhaps the real-life industry if applicable, and relevant theories from the Enterprise, Performance and Financial pillars.

In the case of the SCS exam , you should aim for a minimum of 2.5 pages, but ideally, 3.5 pages + in a typical 60-minute section if you want to score well.

8. What about the Content of Your CIMA Exam Answers?

Of course, we can’t tell you exactly what to write – that depends on the questions asked on the day! But there are some fundamental rules of thumb and principles that you should bear in mind.

(i) Justify and Explain

One very simple but crucial point is the following: you have to justify all your arguments and should explain technical terms.

Now that might appear obvious. But you’d be surprised how frequently students fail to do these basic things. And our tutors believe they know why.

This is the error of assuming that the marker will already know what you are talking about. The thing is, they probably will! But that’s not the point.

The point of the exam is to demonstrate your understanding!

So even if you think your marker will probably know what you mean, you should act as if they might not. Show them that you understand, and leave no room for doubt.

A good tip here is to try to really adopt the role that you have been assigned - and correspondingly, speak to the character whom you are addressing in the scenario as if they really are that person!

That way, you are more likely to consider terms they may not fully understand and give more comprehensive explanations of your arguments and conclusions.

Consider the following passage, which is taken verbatim from a past student’s mock exam answer for the Strategic Case Study of May 2018:

“Mr. Winston, however, may not understand the online streaming industry, where consumers just want to watch movies and tv series without interruptions of advertisements in between. His presence may also de-motivate other employees looking to grow within the business. The cultures may be different and it will take him a long time to get used to the streaming business.”

The student left it at that and then moved on to the following requirement. You should be able to see clearly what is wrong here, even without knowing what question was asked.

Each of the three sentences above could (and should have) been explained. Take the first. The obvious question is: why may Mr. Winston not understand the streaming industry?

Consider then the second sentence. The obvious question here is, why might his presence de-motivate other employees?

There’s a hint when he mentions other employees have been willing to “grow within the business,” but the student still fails to make his argument explicit.

What he might be trying to say is that, given that existing employees have grown with the business and have been loyal to the company for a long time, they might feel some resentment towards an external person being given a high-ranking position – instead of hiring from within the company.

But this is not what the student wrote. And so, he lost potential marks by not spelling it out. In the case of the final sentence, there are two more key points left undeveloped: in what way exactly may the cultures be different? And why might it take Mr. Winston a long time to get used to the business?

It’s clear that these points seemed obvious to the student, but he ultimately lost marks because he did not demonstrate understanding.

What you’ll often find is that, once you begin to explain something that seems to “go without saying,” you actually think of interesting points that you hadn’t considered before or that you had forgotten. You want to give yourself as much opportunity to make as many points as possible in support of your answer.

(ii) Give Specific Examples in Terms of the Pre-seen Company

It is not enough to simply define a theory or principle or even to explain a theory or principle in the abstract.

You have to apply it as well. What does that mean?

Basically, you have to be able to say why or how a particular theory/principle/method is relevant to the specifics of the unseen and pre-seen information.

Ask yourself: How can this theory be applied to the current case? What are some concrete examples of the abstract concepts I am using here in terms of the current company?

To follow my own advice, let’s look at another example from another real student’s answer. In this case, the student is asked to give examples for each category in a cost of quality report (OCS May 2018). The student’s answer to this requirement is as follows:

“A) Examples of costs to be included in each category of the report are as below:

1. Wastage of materials when errors are found.

2. Duplication of workload when errors are found

3. Damage to morale when work has to be repeated

1. Loss of consumer confidence

2. Damage to reputation

3. Cost of replacing the product

1. Invest in better-trained staff to ensure fewer errors in production.

2. Invest in higher quality materials to ensure the material doesn't fail.

3. investment in automating processes to reduce human error

1. Inspection of raw materials on arrival

2. Inspection of completed goods before they leave the factory

Notice that this segment of the answer is quite well-structured. The student uses headings and sub-headings and orders the answer logically.

However, the problem is that the student doesn’t actually give specific examples for each category that are derived from the company in question (a luxury bag manufacturer in this case).

Instead, she gives generic examples that could come from almost any company that manufactures any product. In this case, the student would need to provide specific examples.

So instead of simply saying “wastage of materials when errors are found,” the student should give concrete examples of errors that could occur in the context of this company, a luxury bag manufacturer. What kinds of materials are likely to be wasted? What kinds of errors might be found?

These are the kinds of questions you should be asking yourself when applying a particular theory or model to the current case. The marker needs to see that you can actually use the theories and models you have learned during your objective studies in a real-world scenario and in a realistic way.

This shows you’re ready for the real world as a management accountant! Simply giving generic examples that could equally well apply to any number of companies or scenarios is not sufficient to score full marks.

(iii) Avoid List-style Answers

Another common error is that students will give their answers in the form of bullet points.

Unfortunately, this is not what markers are looking for. It might seem neat and tidy and concise to you, but to a marker, it will simply give the impression of superficial engagement. Lists also give the impression that you are rushing through the answer.

Try to write your answers in prose style. It should be conversational but professional. You are trying to engage with and guide the fictional person who has asked for your assistance. Throwing a list of bullet points without elaboration will not be acceptable!

Now that’s not to say that you can’t use bullet points to structure your answers. But this is different from simply having a list of one-liners alongside bullet points.

You may organize your sub-headings in a bullet-point style, but what follows should be in prose style, with full sentences, explanations, examples and justifications.

9. Managing Technical CIMA Questions That Appear in Exams

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Many students mistakenly believe that when it comes to more technical questions involving financial statements and “the numbers,” a different approach is necessary.

Students feel they need to spend much of their time performing calculations and showing off their ability to use various formulae from their objective studies. 

However, this is not the case. In fact, you are not expected to perform lengthy calculations when it comes to technical components in the case study exam. Instead, the extent to which you will be expected to demonstrate your technical capacities corresponds to the following:

You will need to be able to:

- explain how the content of a schedule/table/financial statement has been prepared

- interpret the solution from a schedule/table/financial statement

- interpret the information within the schedule/table/financial statement

- explain the accounting treatment for a certain type of transaction and the impact on the financial statements

The occasional basic calculation can be made to illustrate a point or to support your interpretation, but that interpretation should be written in prose form.

Markers do not want to see long strings of calculations and formulae without any written explanation or justification. If you do include calculations, keep them short, and focus instead on demonstrating your understanding through written means.

When it comes to a general approach to technical components, we recommend that you follow the order of operations indicated in the diagram below:

cima case study results time

We've already dealt with structure above.

In terms of content, it's a good idea to start with the general theoretical and technical concepts/principles that you are going to be using in the requirement. You don't need to spend too long on this phase - you're not expected to give a complete, exhaustive abstract explanation of a model or theory.

Rather, give a short but jargon-free summary of the model or theory that you are making use of. You want to spend as much time on the application phase as possible. This is where you will demonstrate your deep theoretical understanding. 

Remember, markers want to see you applying your knowledge as if you were really working in this company, in the specified role, and charged with the tasks outlined in the exam .

Simply stating abstract principles would not be acceptable in the real world. Nor is it acceptable in the CIMA case study exam.

Finally, and ideally, you want to move beyond the narrow application of the relevant theory to the specifics of the case.

Markers like to see students adopt a wider perspective of the business and spell out some of the broader implications of your solution to the task/requirement.

It's a good idea here to stretch out your time horizon and consider second and third-order consequences of a particular action - positive or negative.  

Markers also like to see students derive conclusions and recommendations in questions where students are asked to consider advantages and disadvantages/risks and benefits of particular courses of action. This shows deeper engagement with the case and wider business awareness.

10. How to Pass CIMA: Key Takeaways for Upcoming Case Study Exams

When it comes to case study success, there are three really key components:  

1. Solid theoretical knowledge relating to objective subjects

2. Intimate knowledge of the pre-seen and some familiarity with industry trends

3. Excellent exam answer technique

Too many CIMA students get hung up on revising their objective test theory in the wrong way, i.e., committing theory to memory from their CIMA objective test textbook material. The result is less flexibility in producing answers to new problems.

A much better approach is to review key theories by applying each one to the specifics of the current pre-seen document.

In this way, you kill two birds with one stone, i.e., solid theoretical knowledge and intimate knowledge of the pre-seen.

Then it's all about honing your exam technique. The reality is, our markers report over and over again that the typical student's main problem often isn't so much their lack of theoretical knowledge (although that is sometimes definitely the case), as they cannot order their thoughts, apply their knowledge, and master their timing.

 When it comes to timing, there's no substitute for practice (all of VIVA's mocks can be taken in our online CIMA exam simulator under timed conditions).

If you combine practice with careful attention to the points listed above, you will likely write an exam answer that puts you ahead of 90% of CIMA students.

11. Get Ahead with VIVA Financial Tuition

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Whether you aim to be a Chief Financial Officer or business owner, our CIMA exam tips and advice can get you where you want to go faster, and for a fraction of the cost of traditional tuition providers. Start your journey today and discover our range of CIMA courses .

Check out our market-leading Study Packs for the current Case Study. The packs include hours of high-quality video tuition by some of the world's leading CIMA experts, alongside mock exams modelled closely on the official CIMA exams and a whole range of support materials. You might also want to read: Working through your CIMA Case Study Course .

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cima case study results time

5 Tips for CIMA Case Study Exams

It’s been a while since my last post but, as most of you reading this will know, quarter closing at work has been a manic time and allowed very little time for me to post any new blogs.

In fact, the pre-seen materials for the MCS and SCS exams have been released but I have still yet to post any preview videos. But don’t worry they will be up in the following few days!

But here is a great article full of pearls of wisdow from Justyna at the Practice Tests Academy on how to pass the CIMA Case Study exams.

CIMA Case Study Pass Rates

Pass rates for CIMA Case Study exams are not impressively high – do you know why? The case study exams are completely different from the objective test exams and there’s a specific approach you can take in order to plan, organise, manage and finally succeed. There are certain things in case study exams that make a huge difference to what it takes to pass or fail.

I’d like to share with you my thoughts on what are the things you should do if you want to significantly increase your success chances in any Case Study exam.

Why should you listen to me?

Well, for the last few sittings Practice Tests Academy has been helping CIMA Students tackle the MCS exam, so I got a lot of insights from the students on what they are struggling with.

And I can really relate to that as not so long ago I actually passed my own SCS. Also, since I’m working with many tutors within Practice Tests Academy, I got their insights on where do students fall short and the tips how to fix that. Plus I like to “crack” this, to figure the problem out and find an appropriate solution. That’s just the type of person I am. I guess my auditor background comes in handy here.

Tip # 1: Understand what you are dealing with

Do you know why the Case Studies were introduced? They are supposed to imitate the real life conditions. At a certain time in our career, we all work for someone. We are studying CIMA, we want to become a certified and recognised Management Accountant. We need to have knowledge, but we also need to have the business skills. We need to address requests coming from our superiors and tackle them in the most professional way possible. That is exactly what is expected from you on the Case Study Exam.

Treat the examiner as if he/she was your boss. You now the context of the company (as you are working for it – on different levels depending on the CS level you’re attempting), they give you additional tasks and simply put – you need to satisfy them just like you need to satisfy your boss. At work, if you do well your job, you’ll be recognised and maybe you’ll get a promotions. If you answer examiner’s requests, you’ll pass your Case Study exam.

Have a look at the past papers – the tasks and the model answers. You will quickly find out what the examiners want. How they ask questions and what kind of answers they actually expect.

Tip # 2: Understand what a passing script is.

There are many sources of information you can get in order to understand what each particular Case Study is about. Each one is a bit different as you are a representative of a different level in an organisation. And I’m a very pragmatic person so I don’t like to waste hours on understanding what’s I’m supposed to deal with. Life is complicated as is so why not to look for some shortcuts?

For me, the most meaningful shortcut is to sign up with a quality tuition provider and participate in the masterclasses. Of course, we all have our financial constraints, but I do believe this is money well spent. Let me explain.

Look at the past examiners reports. What are they constantly complaining about? That the students do not answer the questions asked. Within PTA, we have just started a cooperation with a brilliant tutor with over 25 years of experience. Paul Russell is now leading Case Studies’ part. Paul has a very successful track of pass rates, so I wanted to organise something online to allow other students around the world to pick his brains, use his experience and knowledge. So we are organising 2 online Masterclasses . The purpose of the Masterclass 1 will be to kickstart students in your journey towards MCS / SCS success. Masterclass 1 should give you a very good feel, very quickly about:

  • what is the case study about,
  • how to use the pre-seen material,
  • how to approach mock exams,
  • how a passing script looks like.

Tip # 3: Analyse the Pre-Seen

The Pre-Seen, obviously, needs to be looked at, but it needs to be looked at in the right way. The better you understand the pre-seen, the better you are able to analyse the specific issues that will come up in the exam. So, an in-depth analysis is absolutely crucial to you. And in my opinion, it is just simpler and much faster (we’ve all heard that expression – time is money) to get that analysis done for you. First of all, it is overwhelming to do it yourself. Personally, I tend to postpone things I do not feel comfortable with and that was the same with the Case Studies – I think I started to analyse the Pre-Seen 3 weeks after it was released. For 3 weeks I was just thinking that I should start analysing, but there were always some other high priorities to fulfil… At the end, I paid for the analysis… So, learn from my mistake, don’t postpone it. You can get the Pre-Seen Analysis together with other crucial materials from our site here .

Tip # 4: Industry analysis and real-life examples

You also need to broadly know the industry that you’re operating within because again good business acumen is about providing advice, guidance or analysis that links in with that particular industry. It’s important that you understand some of the things that are currently happening in the industry. Remember, examiners also read the same financial newspapers and there is a big likelihood that they will be inspired by the situation or trend happening on the market. The pre-seen itself gives you a good background on the industry. However a little bit broader research will give you that extra knowledge and that broader awareness that could make a difference between FAIL and PASS.

Industry examples should be used in the real exam as often as possible. A good rule of thumb is to try to include a relevant industry example within each section of your script. And relevant means (let’s take the current MCS as an example) – if the task is about expansion, why not to use Ikea as an example?

Tip # 5: Mocks, mocks, mocks

That whole area is at the core of your success. But in my experience and what I hear from students, we tend to shy away from completing them as simply put, it is hard. Mocks should be performed under exam conditions, which means you need to find 3 hours in a busy day to complete them. You will not perform on the exam day if you haven’t practised under pressurised conditions. If you want to use an exam simulator, you can head to our website and sign up for a free MCS or SCS demo (we give you a possibility to practice a past paper under exam conditions for free).

Here is the link:

https://www.practicetestsacademy.com/cs-free-resources

Hope you found my 5 tips that will make you pass your CS exam valuable.

Practice Tests Academy is offering a lot of free resources >> here << and also free advice on our blog , website , FB page , Twitter , or YouTube channel .

We’ve just started creating a series of short videos (interviews) aiming at helping students pass their CIMA CS exams.

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JSmol Viewer

What affects the value of our time the case of buying a present vs. buying for ourselves and the impact of decision-making styles.

cima case study results time

1. Introduction

2. working hypotheses, 3. experiment 1: discount required for a defined effort abroad, 3.1. materials and methods, 3.2. results and discussion, 4. experiment 2: effort acceptable for a defined saving abroad, 4.1. materials and methods, 4.2. results and discussion, 5. experiment 3: discount required for a defined effort not abroad, 5.1. materials and methods, 5.2. results and discussion, 6. conclusions, author contributions, institutional review board statement, informed consent statement, data availability statement, conflicts of interest, appendix a. the 15 decision-making style questions and the demographic questions.

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VariableMeaning
DiscountMinimal discount required to make the effort of going to the remote store
YourselfEquals 1 when buying for oneselfEquals 0 when buying a gift
q silverEquals 1 for silverware questionEquals 0 for the other questions
q chocolateEquals 1 for chocolate questionEquals 0 for the other questions
Rational (or Rati in interaction terms)The average response to the five rational decision-making style questions (between 1 and 5).
Intuitive (or Intu in interaction terms)The average response to the five intuitive decision-making style questions (between 1 and 5).
Spontaneous (or Spon in interaction terms)The average response to the five spontaneous decision-making style questions (between 1 and 5).
TimeTime in minutes required by the subject in Experiment 2
AbroadEquals 1 when buying scenario is mentioned to occur abroadEquals 0 when it is not mentioned to occur abroad
Independent VariablesDependent Variable: Discount
Yourself0.685
(p = 0.266)
q silver3.874 ***
(p = 0.000)
q chocolate2.655 ***
(p = 0.000)
constant9.410 ***
(p = 0.000)
N596
Adj R 0.042
F9.65
Prob > F0.000
Dependent Variable
Independent Variables
(1) Time(2) Time > 0(3) Time(4) Time > 0
Yourself−2.532 *
(p = 0.035)
−2.501 *
(p = 0.042)
−14.412
(p = 0.246)
−8.435
(p = 0.510)
q silver12.500 ***
(p = 0.000)
12.075 ***
(p = 0.000)
12.500 ***
(p = 0.000)
12.048 ***
(p = 0.000)
q chocolate−0.320
(p = 0.828)
3.047 *
(p = 0.049)
−0.320
(p = 0.828)
3.032 *
(p = 0.050)
Rational −1.450
(p = 0.366)
−1.888
(p = 0.257)
Intuitive 0.235
(p = 0.876)
0.761
(p = 0.618)
Spontaneous −2.028
(p = 0.158)
−2.233
(p = 0.129)
RatiXYourself 2.468
(p = 0.256)
1.607
(p = 0.476)
IntuXYourself −0.868
(p = 0.708)
−1.107
(p = 0.636)
SponXYourself 2.048
(p = 0.312)
1.399
(p = 0.497)
constant17.304 ***
(p = 0.000)
17.850 ***
(p = 0.000)
27.585 **
(p = 0.004)
28.449 **
(p = 0.004)
N600552600552
Adj R 0.1440.1200.1390.116
F34.4525.9911.769.01
Prob > F0.0000.0000.0000.000
RationalIntuitiveSpontaneous
Rational1.000
Intuitive−0.058 *
(p = 0.014)
1.000
Spontaneous−0.474 ***
(p = 0.000)
0.486 ***
(p = 0.000)
1.000
(1)(2)(3)(4)(5)(6)
Dependent VariableDiscountDiscountDiscountDiscountDiscountDiscount per Minute
Indep. Variables
Yourself−0.824
(p = 0.093)
−0.069
(p = 0.861)
−0.822
(p = 0.142)
−0.874
(p = 0.12)
0.901
(p = 0.811)
0.037
(p = 0.898)
q silver0.418
(p = 0.487)
2.156 ***
(p = 0.000)
2.155 ***
(p = 0.000)
2.151 ***
(p = 0.000)
2.151 ***
(p = 0.000)
0.303 ***
(p = 0.000)
q chocolate2.486 ***
(p = 0.000)
2.575 ***
(p = 0.000)
2.572 ***
(p = 0.000)
2.570 ***
(p = 0.000)
2.572 ***
(p = 0.000)
0.735 ***
(p = 0.000)
Rational −0.721 *
(p = 0.043)
−1.584 *
(p = 0.012)
−0.129 **
(p = 0.008)
Intuitive 0.443
(p = 0.225)
0.726
(p = 0.276)
0.072
(p = 0.156)
Spontaneous −0.340
(p = 0.32)
−0.283
(p = 0.628)
−0.041
(p = 0.360)
RatiXYourself −0.034
(p = 0.962)
0.009
(p = 0.872)
IntuXYourself 0.362
(p = 0.621)
0.021
(p = 0.712)
SponXYourself −1.136
(=0.097)
−0.083
(p = 0.112)
RatiXAbroad 1.844 **
(p = 0.010)
0.145 **
(p = 0.008)
IntuXAbroad −1.073
(p = 0.145)
−0.101
(p = 0.072)
SponXAbroad 0.995
(p = 0.146)
0.097
(p = 0.062)
Abroad 1.609 ***
(p = 0.000)
0.854
(p = 0.129)
0.772
(p = 0.171)
−5.331
(p = 0.163)
−0.423
(p = 0.146)
AbroadXYourself 1.503
(p = 0.058)
1.664 *
(p = 0.036)
1.655 *
(p = 0.039)
0.123 *
(p = 0.044)
constant9.768 ***
(p = 0.000)
8.786 ***
(p = 0.000)
9.163 ***
(p = 0.000)
11.368 ***
(p = 0.000)
13.631 ***
(p = 0.000)
0.818 **
(p = 0.002)
N59411901190119011901190
adj R 0.0320.0360.0390.0400.0440.2629
F7.5112.2310.537.194.9231.31
Prob > F0.0000.0000.0000.0000.0000.000
The statements, opinions and data contained in all publications are solely those of the individual author(s) and contributor(s) and not of MDPI and/or the editor(s). MDPI and/or the editor(s) disclaim responsibility for any injury to people or property resulting from any ideas, methods, instructions or products referred to in the content.

Share and Cite

Reich, N.; Azar, O.H. What Affects the Value of Our Time? The Case of Buying a Present vs. Buying for Ourselves and the Impact of Decision-Making Styles. Behav. Sci. 2024 , 14 , 786. https://doi.org/10.3390/bs14090786

Reich N, Azar OH. What Affects the Value of Our Time? The Case of Buying a Present vs. Buying for Ourselves and the Impact of Decision-Making Styles. Behavioral Sciences . 2024; 14(9):786. https://doi.org/10.3390/bs14090786

Reich, Nir, and Ofer H. Azar. 2024. "What Affects the Value of Our Time? The Case of Buying a Present vs. Buying for Ourselves and the Impact of Decision-Making Styles" Behavioral Sciences 14, no. 9: 786. https://doi.org/10.3390/bs14090786

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COMMENTS

  1. Exam timetable

    View key dates to help you plan your studies Plan your CIMA's CGMA® exams. On-demand tests are available all year. There are four windows a year when you can sit the Case Study Exams (February, May, August, and November). Within each window, exams will be available for three days, from Wednesday through Friday.

  2. Case study results

    1. Award. Share. baked_bean10. • 4 yr. ago. Results are released just after midnight. I naturally fell asleep at 10pm and woke up at 12:20am to find them on myCIMA. The email itself came through around 9am in the morning. All the best for tonight!!

  3. OCS Case Study Results May22 : r/CIMA

    OCS Case Study Results May22. Tomorrow is results day for the OCS May 22, creating a thread, given that this is my first case study, what time do results usually get published? Good luck everyone for tomorrow!! Archived post. New comments cannot be posted and votes cannot be cast. I know this is the first case study exam...

  4. Quick Guide to Passing the CIMA Case Study Exams in 2024

    When you've passed these, you'll have to take another case study exam - this time, the Management Case Study (MCS). Note, if you are a Master's Gateway student, the MCS is known as the CIMA Gateway Exam. The final case study in your CIMA journey will be the Strategic Case Study (SCS), and you'll sit this once you've passed P3, E3 ...

  5. Case Study Results : r/CIMA

    Reply reply. AJpaints40k. •. No I had my results before rebooking. I took my previous exam on 10th Feb Results day was 1st April and I did not pass I got an email from CIMA offering a resit on 7th April Resit was valid until 6th July. According to the exam calendar the last date to book onto the May OCS was 10th May for 12-14 May exam dates ...

  6. After your exam

    This site is brought to you by the Association of International Certified Professional Accountants, the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The Chartered Institute of Management Accountants.

  7. Exam pass rates

    Return to home. Pass rates Certificate in Business Accounting and CIMA's CGMA® Professional Qualification Objective Test and Case Study Exam pass rates.

  8. Examination timetable

    The CGMA Study Hub keeps you on track to achieve your personal study goals.

  9. Case Study Resources

    Study Guide Case Study examination - Management Level. A calendar of articles and recorded learning support resources that will assist your Management Case Study exam preparation. Application skills: The key to success in CIMA's CGMA Case Study Exams. An animated guide illustrating how to apply knowledge in the exam.

  10. Management Case Study

    What do my exam results mean. Further reading. Exam Technique. Case Study support 1 - preparing for the Case Study exam. Exam Technique. Case Study support 2 - planning a good answer. Exam Technique. Case Study support 3 - developing a fuller answer. Study Support. How to use the CGMA Blueprints.

  11. CIMA Management case study exam explained

    Results for CIMA case study take four to five weeks to come through as they are human-marked. It's a notoriously difficult exam, but we're proud that Kaplan's CIMA pass rates consistently exceed the national average. ... CIMA gives you an indication of how much time to spend per task, so you can plan your exam time accordingly. There is ...

  12. Helpful CIMA Case Study Exam Resources.

    Find CIMA case study exam resources here, including current and historic case study examiner's reports and pre-seen materials. 0800 048 7804 | [email protected] ... The full examiner's reports are usually published around the same time as results day for the second set of exams, so make sure to check back regularly to see the full ...

  13. What time are OCS results announced? : r/CIMA

    I put it out of my mind as soon as I left the exam and have been quite good at not thinking about it until now…. Your case study results should be available midnight. I know they come out on the 1st July, but do they get released at midnight or just at a random point during the day? Nerves are starting to kick in!

  14. CIMA Exam Dates

    Several weeks before each Case Study exam takes place, CIMA releases the pre-seen document to students. The pre-seen is the document that introduces you to the company and industry that is the focus of the case study. It includes lots of important information that you will be expected to use on the day of your exam to help write your answers.

  15. Analysing CIMA Exam Results

    CIMA Exam Results - Case Study Exams. Next up are the case study exams which have a familiar feel to them as you have to wait 6-8 weeks before you receive your result. A reminder of the old 2010 syllabus! But once you receive your results you should analyse the feedback as it's a useful tool to learn from - even if you have passed the ...

  16. Strategic Case Study

    What do my exam results mean. Further reading. Exam Technique. Case Study support 1 - preparing for the Case Study exam. Exam Technique. Case Study support 2 - planning a good answer. Exam Technique. Case Study support 3 - developing a fuller answer. Study Support. How to use the CGMA Blueprints.

  17. How to Pass CIMA Case Study Exams: Detailed Guide to Success

    Check out our market-leading Study Packs for the current Case Study. The packs include hours of high-quality video tuition by some of the world's leading CIMA experts, alongside mock exams modelled closely on the official CIMA exams and a whole range of support materials. You might also want to read: Working through your CIMA Case Study Course.

  18. 5 Tips for CIMA Case Study Exams

    Tip # 3: Analyse the Pre-Seen. The Pre-Seen, obviously, needs to be looked at, but it needs to be looked at in the right way. The better you understand the pre-seen, the better you are able to analyse the specific issues that will come up in the exam. So, an in-depth analysis is absolutely crucial to you. And in my opinion, it is just simpler ...

  19. Case studies

    Nobody can give the perfect answer and just to remind you that this is a case study exam. You have to be quick thinker and give a answer perfectly analyzed and to support it to the Management. Not just to write down topics from P3,E3 and F3. I even start studying for the the August exam because I thought I had failed.

  20. What Affects the Value of Our Time? The Case of Buying a Present vs

    We study how the buying purpose affects the trade-off between time and money. We consider the case of buying something for ourselves versus buying a gift and the decision whether to spend time traveling to a cheaper store to save money. We hypothesized that when purchasing a gift, people make less effort to save money, and therefore will be less willing to spend time traveling to a cheaper ...

  21. Partners

    Partner with Cisco to be agile, relevant, and profitable. Explore programs, incentives, and the benefits of becoming a Cisco partner.

  22. How did we all do in the management case study results? : r/CIMA

    Would have been very depressing if had gone the other way! Passed with 90/150. Passed with 95! So relieved 😅. Passed with 102, really happy with the result taking into consideration that this was my first CIMA exam! Passed with 113. Delighted as my other exams at this level had been university exemptions.