Medium2 marksMultiple Choice
Performance measurement and controlSyllabus EFitzgerald and MoonPerformance Measurement

ACCA · Question 28 · Performance measurement and control

Section B - Case 3: CareNet

CareNet is a global NGO providing mobile optical clinics in rural areas. The board wants to implement the Fitzgerald and Moon Building Block model to improve performance measurement across its regional teams.

Under the 'Dimensions' block of the Fitzgerald and Moon model, which of the following is classified as a 'Determinant' of performance (rather than a 'Result')?

Answer options:

A.

Financial Performance

B.

Competitiveness

C.

Innovation

D.

Quality of Life Improvement

How to approach this question

Recall the 6 dimensions of the Fitzgerald and Moon model. Two are results (lagging indicators) and four are determinants (leading indicators).

Full Answer

C.Innovation✓ Correct
In the Fitzgerald and Moon Building Block model, the Dimensions are split into Results (Financial Performance, Competitiveness) and Determinants (Quality, Flexibility, Resource Utilization, Innovation). Innovation is a determinant because it drives future results.

Common mistakes

Confusing determinants (drivers) with results (outcomes).

Practice the full ACCA PM — Performance Management Practice Exam 2

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