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    PracticeACCAACCA MA — Management Accounting Practice Exam 2Question 33
    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.
    Question 32All questionsQuestion 34

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