PIPFA New Syllabus 2015

Syllabus
Scheme
2015
Level 1
1. Quantitative Methods
2. Basic Accounting
3. Business English & Behavioral
Studies
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Level 2
1. Business Economics
2. Business Laws/ or
Strategy Policy Development
3. Cost Accounting
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Strategy Policy Development
OPTIONAL
Alternate to
Business Laws
Strategy and Policy Development

Level 2, Subject 2, Marks 100
Learning Outcome
On the successful completion of this paper candidates will be able to:
1
Understand the policy and strategy development process and framework
2
Prepare and evaluate external and internal analysis and key issues arising from such analysis
3
Understand and evaluate the roles and influences of various stakeholders
4
Understand the importance of socio-economic, ethical and other influences on policy & strategy
5
Understand and evaluate the process of development of an organisations mission and objectives
6
Explain and apply various theories and models of strategic option development
7
Discuss the main elements of marketing strategy
8
Discuss the factors to be considered in evaluating and selecting strategic options
9
Explain the monitoring procedures used in strategy implementation
10
Understand various organizational structures and the factors that influence organizational design
11
Understand various models for collaboration between two or more organisations
Specification Grid
S. No.
1
2
3
4
Syllabus Contents Area

Policy and strategy development process and
framework
Stakeholders and objective setting
Generating and evaluating strategies
Development of organization structure
Weightage %
20 30
Total
Weightage Hours
20 30
20 30
20 30
100
Policy and strategy development process and framework

(a) Policy and strategy and framework for their development:
Government policy
Organizational strategy
Corporate / business unit / operational strategy
(b)
(i) Planning framework and policy making process:

Conventional model
Ruling class; Pluralism; Corporatism; Party government; Whitehall model
Rational decision making; Incrementalism
(ii) The policy-making cycle, including key players:
Initiation
Formulation
Scrutiny
Implementation
Accountability
(c)
External Analysis:
PESTLE
Porters Diamond
Porters Five Forces
Scenario planning
(d)
Internal Analysis:
Product / service lifecycle
Boston matrix; Public service matrix
Value chains, value systems and value drivers
Strategic capability and resource audits
Using benchmarking to evaluate performance
(e)
Key issues arising from strategic analysis:

SWOT analysis
Gap analysis
Stakeholders and objective setting

(a) Roles and influences of various stakeholders:
Identification of stakeholders
The role of leadership and management
Pressure groups
Stakeholder value analysis
Needs versus wants
Stakeholder mapping
(b)
Socio-economic, ethical and other influences on policy & strategy:

Sustainability, environmental issues and third party consequences
Corporate social responsibility
Law and regulation
Socio-economic factors
Features and impact of globalization; global ethical considerations
Constraints on policy makers
Ethical considerations
Cultural considerations definition of culture and Scheins cultural levels
Brand considerations
(c)
Development of an organizations mission and objectives

Hierarchy of objectives
Vision and mission
Main and supporting objectives and key performance indicators ( including the setting
of SMART targets )
Core values
Generating and evaluating strategies

(a) Theories and models of strategic option development:
Rational versus creative approaches to option generation
Porters generic strategies
Strategy clock
Directional policy matrices GE Mckinsey matrix; Shell matrix
Ansoffs growth matrix and forms of disinvestment
(b)
Elements of a marketing strategy:

The marketing mix products 4 Ps; services 7 Ps
Branding strategies; responding to negative brand issues
Market segmentation, targeting and positioning
(c)
Factors to be considered in evaluating and selecting strategic options:

Suitability
Acceptability
Feasibility
Mckinsey Seven S framework
(d)
Monitoring procedures used in strategy implementation

Strategic planning styles
Types of monitoring procedures
Development of organization structure

(a) Factors that influence organizational design:
Flat versus tall designs
Responsibility, authority and accountability
Line, staff and functional relationships
Organic versus mechanistic approaches
Differentiation and integration
Role flexibility versus job specification
Bureaucracy and post bureaucracy
Empowerment versus control
Centralization versus decentralization; corporate parenting style
Benefits of resource sharing and collaborative working
(b)
Evaluation of different organization structures:

Simple structures
Functional structures
Divisional structures
Matrix structures
Corporate group structures
Hybrid / intermediate structures
(c)
Models for collaboration between two or more organizations:

Strategic alliances
Shared services
Shared management teams
Pooled budgets
Outsourcing and insourcing
Joint ventures
Franchising
Licensing
Arms length bodies
Mergers and acquisitions
Consortia
Networks tactical collaborations for specific strategic aims
Due diligence process
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Alternate to
Financial Reporting
Public Services Financial Reporting

Learning Outcome
1
Understand the main features of public service organisations, the role of IFRS in the financial
reporting by public service organisations and ethical issues in preparation of financial
statements of public service organisations.
2
Prepare and interpret key external financial statements of separate public service entities.
3
Understand the group accounting process and related adjustments.
4
Prepare consolidated financial statements involving one subsidiary and/or one associate.
5
Identify and understand the needs of specific users of financial statements.
6
Analyze and interpret various ratios and understand their relevance to particular users.
Specification Grid
S. No.
1
2
3
4

Public services financial reporting framework
Financial statements for single entity organisations
Consolidated financial statements
Interpretation of financial statements
Total
Weightage %
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15 25
8 12
Weightage Hours
100
Public services financial reporting framework

(a) Financial and non-financial objectives of public sector organizations and comparison with
private sector organizations
(b) Sources of finance for public service organizations
(c) Relationships between organizations within the public sector
(d) Relationships between public sector and private sector organizations
(e) Impact of externally set objectives and targets
(f) Users, their needs and the impact on financial reporting
(g) Financial accountability in the public sector and its impact on external financial reporting
(h) Application of IFRSs via sector-specific codes/manuals and departures from IFRS
requirements
(i) Influence of legislation and other forms of regulation by government
(j) Role and influence of International Public Sector Accounting Standards
(k) Ethical issues in relation to preparation of financial statements for public service organizations
and to the provision of financial reporting information
Financial statements for single entity organisations

(a) General principles
(b) Main requirements of IFRSs
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(d) Statement of comprehensive income or equivalent
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(j)
(k)
Statement of financial position or equivalent

Statement of cash flows or equivalent
Statement of changes in equity or equivalent
Disclosures
Statement of financial activities
Balance sheet
Disclosures
Consolidated financial statements

(a) Determining the group boundary and issues of materiality
(b) Working with other organizations and determining the accounts production process and
timetable
(c) Parent and subsidiary
(d) Associate
(e) Joint ventures
(f) Joint arrangements that are not entities
(g) Other public-private arrangements
(i) Whole of government accounts
(j) Consolidated statement of comprehensive income or equivalent
(k) Consolidated statement of financial position or equivalent
Interpretation of financial statements

(a) Providers of finance
(b) Service users and customers
(c) Government and other official bodies
(d) Public and others
(e) Efficiency
(f) Profitability and return
(g) Liquidity and solvency
(h) Limitations of ratios
(i) Interpretation of ratios in the public service context
(j) Reports to management and other users
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Business & Change Management
OPTIONAL
Alternate to
Management Accounting
Business and Change Management

Learning Outcome
1
Evaluate the role of commissioning in delivering business change
2
Evaluate and apply the key elements in a successful procurement process
3
Evaluate and apply the tools and techniques required in project planning and project control
4
Understand the importance of post project review
5
Evaluate project management issues specifically related to IT projects
6
Evaluate and apply models used to deliver process improvement
7
Evaluate and apply techniques to identify, define and manage programs
8
Evaluate and apply various approaches to change management
Specification Grid
S. No.
1
2
3

Planning for business change
Managing projects including issues specific to IT
projects and process change
Delivering successful programmes and managing the
impact of change
Weightage %
30 40
30 40
Total
Weightage Hours
25 35
100
Planning for business change

(a) Role of commissioning in delivering business change:
Definition of commissioning and relationship between commissioning cycle and the
procurement process
Analysis phase: resource and risk analysis; service provision review; population needs
assessment; legislation and guidance review
Planning phase: gap analysis; commissioning strategy; business case and options
appraisal; service design
Doing phase: market/supplier development; capacity building; managing supplier
relationships
Review phase: assessing outcomes; review of market performance; review of plans;
evaluation of services
Stakeholder engagement and consultation
(b)
Key elements in a successful procurement process:

Needs assessment
Market assessment
Total acquisition cost and total cost of ownership
Competitive tendering
Evaluation of tenders
Negotiation
Contract formulation and service level agreements
Contract pricing and cost escalation
Contract monitoring
E-procurement
Managing projects including issues specific to IT projects and process change

(a) Tools and techniques required in project planning:
Project objective and success criteria
Project duration, cost and quality
Documentation and PRINCE2
Governance structures
Project teams
Role of the finance director
Work breakdown structures
Gantt charts
(b)
Tools and techniques required in project control:

Waterfall and agile approaches
OGC Gateway TM process
Risk, assumption, issue, dependency management and the Orange book
Project budgets and budget accounting
Stakeholder management
Communication
Barriers to communication
(c)
Types and importance of post project review:

Types of post review
Lessons learned
(d)
Project management issues specifically related to IT projects:

Acquisition methods buy or build; host or cloud
Systems development life cycle
E-government
Impact of information systems legislation
(e)
Models used to deliver process improvement:

Lean thinking
Just in time
Value / functional analysis
Kaizen
Six sigma
Servqual
Identifying quality problems
Delivering successful programmes and managing the impact of change

(a) Techniques to identify and define:
Distinction between projects and programmes

Governance structures
Developing the vision and blueprint
Evaluation of competing business cases
Benefits realization plan
(b)
Techniques to manage programs:

Management of programme tranches
Management of the programme portfolio to deliver capability
Managing and realizing benefits
Closing a programme
(c)
Approaches to change management:

Types of organizational change; change management models
Modern leadership role of leaders in initiating change and developing a creative and
innovative organizational environment
Planning for change
Organizational culture the cultural web and cultural change
Group behavior and creating successful teams
The psychological contract
Managing resistance to change
Use of change agents
Managing conflicts
Reinforcing success
Practical ways to motivate staff
Appraisals
Training, mentoring and development
Delegation
Job design
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PIPFA New Syllabus 2015

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Syllabus

Strategy Policy Development

Strategy and Policy Development

Syllabus Contents Area

Policy and strategy development process and framework

(i) Planning framework and policy making process:

Key issues arising from strategic analysis:

Stakeholders and objective setting

Socio-economic, ethical and other influences on policy & strategy:

Development of an organizations mission and objectives

Generating and evaluating strategies

Elements of a marketing strategy:

Factors to be considered in evaluating and selecting strategic options:

Monitoring procedures used in strategy implementation

Development of organization structure

Evaluation of different organization structures:

Models for collaboration between two or more organizations:

3. Audit, Assurance & Ethics

Public Service Financial Reporting

Public Services Financial Reporting

Syllabus Contents Area

Public services financial reporting framework

Financial statements for single entity organisations

Statement of financial position or equivalent

Consolidated financial statements

Interpretation of financial statements

Business & Change Management

Business and Change Management

Syllabus Contents Area

Planning for business change

Key elements in a successful procurement process:

Managing projects including issues specific to IT projects and process change

Tools and techniques required in project control:

Types and importance of post project review:

Project management issues specifically related to IT projects:

Models used to deliver process improvement:

Delivering successful programmes and managing the impact of change

Distinction between projects and programmes

Techniques to manage programs:

Approaches to change management:

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