technical
answering theory-based questions
relevant to CAT Paper 5
good in theory?
This article aims to remind students of
the importance of being able to answer the
theory-based questions in CAT Paper 5,
Managing People and Systems, and also
offers some guidance on how to approach
these type of questions.
WHAT ARE ‘THEORY-BASED’ QUESTIONS?
Theory-based questions require you to
demonstrate your knowledge of the academic
theories or models which underpin a particular
topic area. A good example is Question 3 of
the December 2006 exam paper. This was
on motivation theory, and a key writer and
theory in this area is Abraham Maslow, and
his theory of the Hierarchy of Needs. Look at
this paper on the student channel of the ACCA
website, and also review the comments made
in the subsequent examiner’s report. Look at
other past papers – particularly at Question 3
– to get some idea of the requirements of the
theory-based questions on this paper.
WHICH PARTS OF THE SYLLABUS ARE
EXAMINED BY THIS TYPE OF QUESTION?
There are five syllabus areas within CAT Paper
5, all of which have one related question on
the exam paper. All five questions, and hence
all five syllabus areas, are equally weighted.
Three sections in the syllabus include some
reference to theory, but frequently it has
been syllabus area 3 (on management
theory, principles and techniques) which is
60 student accountant August 2007
examined regarding academic theories and
models. Table 1 on page 63 highlights key
areas of the syllabus, and the specific study
sessions, which include reference to academic
theories, models, and key writers. Use this
as part of your revision and exam preparation
– make sure that you have studied all of the
areas referred to in Table 1 and that you can
demonstrate a good understanding of the study
material in these areas.
TABLE 1: ACADEMIC THEORIES AND
MODELS – KEY SYLLABUS AREAS AND
STUDY SESSIONS
Table 1 is not exhaustive, but illustrates
the key areas within the syllabus and the
relevant study sessions. You should add
to this list as part of your studies and your
exam preparation. The ACCA approved study
texts will be a particularly useful source of
information for this exercise. In addition, refer
to the relevant texts identified within the Paper
5 syllabus. There are now seven past papers
and examiner’s reports available on the ACCA
website, and these show the type and style of
questions asked – along with some suggested
answers. Examiner’s reports provide feedback
on a particular exam session – question by
question – and also include some commentary
on areas where candidates were able to gain
marks, and on answers that could have been
improved. Reading these will also make a good
contribution to your revision.
The following is an extract from the
December 2006 examiner’s report:
‘As in previous exam sessions, Question 3
was the only question on the paper which
required candidates to demonstrate any
theoretical knowledge or knowledge of any
particular theoretical/academic models.
Once again, a disappointing number of
candidates displayed little or no knowledge
of this section of the syllabus and a
significant number of candidates made
no attempt to answer this question at all.
Candidates are reminded that Question
3 will always deal with Section 3 of the
Syllabus ‘Management theory, principles,
and techniques’ (Sections 10–13 of the
study sessions) and they should prepare
themselves accordingly.’
STUDYING THEORY – USING THE STUDY
TEXTS
The ACCA approved study texts provide full
coverage of all of the syllabus areas in CAT
Paper 5. When preparing for theory-based
questions there are a number of ways to get
the most from these texts:
Focus on the syllabus areas and study
sessions listed in Table 1 – but remember
to add to this where you can from your
own reading and study notes.
Identify the key theories and writers from
the index of the approved study text and
make appropriate notes.

By focusing your revision Look out for the ‘key terms’ highlighted
throughout the text – these often include
on key areas, and approaching useful references to theories and writers
the questions carefully, the within a particular topic area.
Answer the quick quiz or self-test
theory-based questions on CAT questions at the end of each section.
Paper 5 should be no more Review the ‘key learning points’ at the end
challenging than any of the other of each section.
Follow up any ‘exam alerts’ by checking
questions on the paper. the precise requirements of a particular
question on the website. Draft out your
answer to the question before reviewing
the suggested answer. But remember
– the suggested answer is generally more
comprehensive than the answer expected in
the exam, because the suggested answer is
also used for tutorial and revision purposes.
STUDYING THEORY – USING A TEXTBOOK
In addition to the approved study texts, you
should also refer to the following textbooks
(these are detailed in the Syllabus):
Mullins L J, Management and
Organisational Behaviour, 7th edition,
Prentice Hall, 2005
Child J, Organisation: A Guide to
Problems and Practice, 2nd edition,
Chapman, 1988
Handy C, Understanding Organisations,
3rd edition, Penguin, 1997.
Making use of these textbooks is especially
valuable for theory-based questions, because
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the topics are covered in much more detail
than in the study texts. Before you start to
read, familiarise yourself with the layout and
structure of the book so that you can find your
way around it quickly and effectively. The
contents and index pages are a good place
to start because they help you track down
what you want from the book. Read chapter
headings carefully, and then decide which
chapters you need to focus on for further
study. Most textbooks also recommend further
reading which can broaden your knowledge
even more.
STUDYING THEORY – DEALING WITH
DIFFICULT TEXTBOOKS
Some textbooks may use language that you
find difficult to understand at first, especially
those that deal with academic models and
theories. However, as a student, it is important
not to be put off by a difficult text, but to
learn how to deal with it. One of the most
important rules is to read the text carefully
and thoughtfully. Read small amounts of text
at a time, and slow down (especially if you
have been practising speed reading). Pause,
think, and try and absorb what you have
read. Make the text your own by taking notes,
or even highlighting or underlining key parts
(but only if it is your own textbook). Don’t
gloss over words you don’t understand – use a
dictionary to look up their meaning (specialist
dictionaries may be helpful here, particularly
August 2007 student accountant 61
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in the areas of business and management).
Also refer to glossaries in textbooks and
study manuals. Look out for key sentences
that sum up the content of the paragraph.
Finding the key sentence helps you focus your
understanding of what you have read and also
makes you think about what is important.
Always revisit and reread any text that you find
difficult – it is often easier to look at it again
later or even the following day.
STUDYING THEORY – MAKING NOTES
Some people find it helpful to make notes
as they are reading, not only to help them
remember what they have read but also to
help them organise their material ready for
their revision.
Making notes as you read can be
particularly useful when preparing for
theory-based questions, because you will be
faced with a great deal of material, much of
which is likely to be new to you. You may not
always be able to draw on your own practical
experience when learning new theories, so
taking notes will help you to keep focused.
Jot down the key themes of the theory and
consider how it might be used in a practical
sense, perhaps in your own workplace;
think of examples (if you can) and include
these in your notes. Similarly, note down any
practical limitations.
Some theories have a number of
contrasting views – make a note of these,
and also of the names and dates of the key
contributors to the theory. Making notes is
a skill in itself; if you are new to note taking
or want to improve your technique, look
at some of the specialist books, which are
widely available.
UNDERSTANDING THE QUESTION
In the exam, it is very important to take time
to read the question carefully, several times,
before starting to write, making sure you fully
understand the question requirements. Time
spent at this stage is very important and will
ensure that you can address the question
appropriately and fully.
Most questions are in two or three parts
– make sure that you are clear about the
very specific and different requirements of
62 student accountant August 2007
each part to avoid any duplication in your
answer, as this wastes valuable time and
does not attract extra marks. Think carefully
about what the question is asking and don’t
focus specifically on one particular word or
expression. For example, Question 3 of the
December 2006 paper was about motivation,
but it was very specific and required
candidates to explain Maslow’s Hierarchy of
Needs. It is important, when dealing with
theory-based questions, that you are very clear
as to which theory, and what particular aspect
of it, you are being examined on.
In the exam, it is very important
to take time to read the question
carefully, several times, before
starting to write, making sure you
fully understand the question
requirements. Time spent at this
stage is very important and will
ensure that you can address the
question appropriately and fully.
ANSWERING THE QUESTION
If you have planned your approach to study
and revision carefully, and understand the
various theories studied, you will be well
prepared for the exam. However, all of your
careful preparation can be wasted if you do not
plan your approach to answering the question.
Before you start your answer, jot down the
key themes, theories, and authors that you
might want to refer to. Check these against the
question and look carefully at the command
words used (such as ‘explain’, ‘identify’,
‘outline’, ‘list’), so you can be very clear about
what you have to do. Even if a question sounds
similar to one you have attempted previously,
make sure the wording is also similar – a
difference in the command word may mean a
completely different type of answer.
Take a few minutes to plan your answer
– you won’t get extra marks for this (and you
should cross it out in your answer book) but
it will help to organise your thoughts and
ensure you have dealt with all aspects of the
question. Your answer should demonstrate
your understanding of the theory or set of
theories being examined. Include the names of
key writers wherever you can and, if possible,
the date of their specific theory or contribution.
If you can’t remember this exactly, say roughly
when the theory was developed (in the 1920s,
say, or the 1970s).
If you are aware of a contrasting theory,
it can be helpful to make reference to this
but take care to stay focused on the precise
requirements of the question and not to drift
into a very general answer. Recall your revision
notes on the topic – think about whether a
diagram might also be a helpful addition to
your answer.
SUMMARY
This article considers how to deal with
theory-based questions, but you must
remember that all five sections of the CAT
Paper 5 syllabus will always be examined and
that all questions are equally weighted. You
should plan your time carefully to ensure that
you spend a similar amount of time on each
question. You are also advised to:
develop the table included in this article
focus your revision on key topic areas
use an approved study text
refer to textbooks for supplementary
reading
try harder with difficult texts
develop note-taking skills
make sure you understand the question
plan your answer and make sure you
deal with the precise requirements of the
question.
Finally, theory-based questions are equally as
important as other questions on the paper,
and it is vital to spend similar amounts of time
on each question. However good your answer
might be, it can only ever attract the maximum
of 20 marks. By focusing your revision on key
areas, and approaching the questions carefully,
the theory-based questions on CAT Paper 5
should be no more challenging than any of the
other questions on the paper.
Dr Beverley Lee is examiner for CAT Paper 5
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TABLE 1: ACADEMIC THEORIES AND MODELS – KEY SYLLABUS AREAS AND STUDY SESSIONS

Syllabus area Study session Requirement Reference to theory and

key writers
1 2c Explain what influences the structure of an Henri Fayol
The business and accounting environment organisation

3 10a Describe the process of determining Joan Woodward

Management theory, principles, and techniques authority and responsibility with reference Burns and Stalker
to contingency theory Henri Fayol
Henry Mintzberg
Max Weber

3 10b Describe the skills, traits, and Blake and Mouton

Management theory, principles, and techniques characteristics of a leader Charles Handy
Hersey and Blanchard
Rensis Likert

3 10c Explain the role of management Peter Drucker

Management theory, principles, and techniques Rosabeth Moss Kanter
Kenichi Ohmae
Tom Peters

3 11a Explain the concept of organisational culture P D Anthony

Management theory, principles, and techniques and discuss its limitations Charles Handy

3 12b Outline the composition of successful teams Meredith Belbin

Management theory, principles, and techniques Peters and Waterman

3 12c Explain the stages in the development of a Tuckman

Management theory, principles, and techniques team

3 12d Identify and explain key team building blocks Woodcock

Management theory, principles, and techniques and blockages

3 13a Outline the key theories of motivation Abraham Maslow

Management theory, principles, and techniques Frederick Herzberg
Charles Handy
Equity theory
Argyris
McLelland
Vroom
McGregor
Ouchi

4 18a Explain the process of learning Kolb

Individual effectiveness

4 18b Describe the ways in which individuals learn Honey and

Individual effectiveness Mumford

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