Hard2 marksMultiple Choice
Performance measurementFitzgerald and MoonSyllabus F

ACCA · Question 33 · Performance measurement

According to the Fitzgerald and Moon Building Block model, which of the following is classified as a 'Determinant' of performance rather than a 'Result'?

Answer options:

A.

Financial performance

B.

Competitiveness

C.

Quality

D.

Profitability

How to approach this question

Recall the two categories of dimensions in the Building Block model: Results (Financial, Competitiveness) and Determinants (Quality, Flexibility, Resource Utilization, Innovation).

Full Answer

C.Quality✓ Correct
In Fitzgerald and Moon's model, performance dimensions are split into Results (Financial, Competitiveness) and Determinants (Quality, Flexibility, Resource Utilization, Innovation). Determinants drive the Results.

Common mistakes

Confusing the dimensions of this specific model with the Balanced Scorecard.

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