Force Field Analysis

This is a simple model created by Kurt Lewin which helps us to identify factors driving or opposing a proposed change.  You can apply this model to any scenario for example in the work environment, exams and personal life

  • When driving forces are equal to opposing forces -> equilibrium
  • When driving forces are greater than opposing force -> proposed change goes ahead
  • When opposing forces are greater than driving forces -> proposed change is resisted

If you are leading the change, you can use this model to understand the opposing forces and find ways to overcome these.

.Below is an example of how we can apply this model to an exam question


The management team of Company X are considering implementing self-checkout in their store as part of the revamp project in modernise their stores. Market research shows that the benefits of self-service technology include efficiency and speed of checkout, self-checkout take up less space and fewer employees to pay. Some of the drawbacks are the risk of theft, customers facing error messages when using the self-checkouts and the lack of personal interaction.

The results of the previous period were disappointing and the budget for capital expenditure was therefore reduced. In addition, some of the managers are concerned that the workforce will be reduced and the impact of this on day to day operations.

Driving forces

  • Need to modernise the stores – can improve the image of the company
  • Efficiency and speed – reduces queuing time
  • Space will be freed up – this can be use to stock more products
  • Buy-in from the management team

Opposing forces

  • Reduced budget for capital expenditure – this technology is costly
  • Store managers’ concerns – impact on staffing levels and disruption to the day-to-day operations
  • Risk of theft – additional security will be required which is an additional cost to the business

How did you get here?

Many students around the world are pursing a professional accountancy qualification for various reasons.  Each circumstance is different, but common goal is to complete it in the shortest time possible and boost our career prospects.

We’re keen to hear about your experience to date.  What were your reasons for pursing AAT, CIMA or ACCA in the first place?  Furthermore how did you get to where you are on this journey?

Our experience 

Reasons for studying CIMA – We were hesitant to pursue a professional qualification due to the time commitment required and it wasn’t necessary at the time. However being declined a promotion at work pushed us to consider it. The decision to study CIMA vs ACCA was mainly because of the degree studied at university.

How long did it take – 2 years & 8 months

How did we get here – hard-work, being organised, sacrifice, balancing work and studying and a social life

Comment below or email us at


The preseen for the Strategic Case Study is out and it’s an interesting one.  We can’t wait to assist you in your exam preparation.  As previously mentioned, we have some new techniques to make the exam preparation fun #wedontdoboring. Send us an email at

We will be posting useful articles in this post to make it easier for you to find.


Useful Articles

CIMA OCS – Ashworth Lea

The pre-seen for the May Operational Case Study Exam has been released (Yay).  What are your initial thoughts?

We have lots of new techniques to make the exam preparations exciting. Studying doesn’t have to be boring, right?  Our new techniques have been designed to test you, build up your confidence and to prepare you for the unexpected.

To find out what these techniques are please leave a comment below or email us at

We cannot wait to hear from you.


Useful Articles

Feb-17 CIMA Case Study Challenges

We conducted a survey on the key challenges faced by students who sat the February 2017 Case Study Exams.  The results of the survey are:

  • Time Management  (48%)
  • Tasks/Requirements not being clear (24%)
  • Knowing how to answer the questions 19%)
  • Relating the questions to the pre-seen (10%)

What to do next?

  • Look at previous exams in order to understand the format of the exam.
  • Practice answering questions under exam conditions
  • Get feedback on your answers to see if you have understood the requirements and answered the questions to the expected standard

Your Accounting Tutor provides a coaching service for student preparing for case study exams.  For more information click here or email us at

Do you agree with the results? Please comment below


YAT Mentoring

We are pleased to announce our latest service ….Mentoring

The journey to becoming a Chartered Accountant is not an easy one. You will experience some highs and lows as you attempt to complete your professional exams. Most students are in full-time jobs and have to juggle exams, work, family and somehow have a social life. Your Accounting Tutor can guide you through this journey as your mentor.

Here are some of the reasons why you need a mentor

  • For guidance, support and encouragement
  • It can shorten your learning curve – you can learn from their highs and lows. Experience is a valuable asset!
  • Networking – a mentor can connect you with the people that can help you to advance in your career.
  • Most successful people have mentors – Mark Zuckerberg, Bill Gates and Oprah Winfrey all had mentors.

If you would like to sign up please email us at