Accounting Makes Cents - an MJ the tutor podcast

In this episode, MJ the tutor celebrates five years of podcasting. She also explores how real options recognise the value of managerial flexibility in investment appraisal, with a focus on the three options covered in CIMA's P2 syllabus.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

The show transcripts are available on http://www.mjthetutor.com/

Resources and links:

Gift code: https://mjthetutor.com/resources/astranti-gift-code/

Let’s connect:

Facebook: facebook.com/mjthetutor

Instagram: @mjthetutor

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In this episode, MJ the tutor discusses some first impression thoughts about the strategic case study (SCS) pre-seen material for the November 2026 sitting. 4 tidbits about the current pre-seen material are highlighted and explored further.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

Let’s connect:

Facebook: facebook.com/mjthetutor

Instagram: @mjthetutor

X: @mjthetutor

BlueSky: @mjthetutor.bsky.social

Threads: @mjthetutor

Youtube: @mjthetutor

In this episode, MJ the tutor discusses some first impression thoughts about the management case study (MCS) pre-seen material for the November 2026 sitting. 4 tidbits about the current pre-seen material are highlighted and explored further.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

Let’s connect:

Facebook: facebook.com/mjthetutor

Instagram: @mjthetutor

X: @mjthetutor

BlueSky: @mjthetutor.bsky.social

Threads: @mjthetutor

Youtube: @mjthetutor

In this episode, MJ the tutor discusses some first impression thoughts about the operational case study (OCS) pre-seen material for the November 2026 sitting. 3 tidbits about the current pre-seen material are highlighted and explored further.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

Let’s connect:

Facebook: facebook.com/mjthetutor

Instagram: @mjthetutor

X: @mjthetutor

BlueSky: @mjthetutor.bsky.social

Threads: @mjthetutor

Youtube: @mjthetutor

In this episode, MJ the tutor looks at onerous contracts under IAS 37, the point at which a contract stops being a normal commercial commitment and becomes a liability a company has to account for.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

The show transcripts are available on http://www.mjthetutor.com/

Resources and links from this episode:

MJ the tutor on IAS 37 - https://mjthetutor.com/2023/09/13/from-home-to-balance-sheet-ias-37-in-action/

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Facebook: facebook.com/mjthetutor

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Substack: mjthetutor.substack.com

In this final episode of a 3-part series, MJ the tutor explores a different kind of corporate risk: what happens when a digital transformation works exactly as designed, but the information it shares creates incentives nobody planned for. Using our case study, we look at how an AI-enabled platform's transparency may have shaped employee behaviour in ways that undermined the very goal it was meant to achieve.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

The show transcripts are available on http://www.mjthetutor.com/

Let’s connect:

Facebook: facebook.com/mjthetutor

Instagram: @mjthetutor

X: @mjthetutor

BlueSky: @mjthetutor.bsky.social

Threads: @mjthetutor

Youtube: @mjthetutor

Substack: mjthetutor.substack.com

In this episode, MJ the tutor breaks down the hidden dangers of outsourcing customer-facing operations. While handing logistics or support to a third party looks great for cost-cutting, it often introduces massive qualitative risks. Learn how to look beyond and how to protect your brand equity, customer touchpoints, and long-term competitive advantage.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

In this episode, MJ the tutor looks at a real-world $100 million corporate disaster to answer a big exam question: what happens when the metrics you design to drive efficiency actually break your business? You'll learn the perils of sub-optimisation, and why KPIs that look perfect on a spreadsheet can totally fail in real life.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

The show transcripts are available on http://www.mjthetutor.com/

In this episode, MJ the tutor discusses some first impression thoughts about the strategic case study (SCS) pre-seen material for the August 2026 sitting. 4 tidbits about the current pre-seen material are highlighted and explored further.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

Let’s connect:

Website: www.mjthetutor.com⁠

Facebook: facebook.com/mjthetutor

Instagram: @mjthetutor

X: @mjthetutor

BlueSky: @mjthetutor.bsky.social

Threads: @mjthetutor

Youtube: @mjthetutor

In this episode, MJ the tutor discusses some first impression thoughts about the management case study (MCS) pre-seen material for the August 2026 sitting. 4 tidbits about the current pre-seen material are highlighted and explored further.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

The show transcripts are available on http://www.mjthetutor.com/

Let’s connect:

Facebook: facebook.com/mjthetutor

Instagram: @mjthetutor

X: @mjthetutor

BlueSky: @mjthetutor.bsky.social

Threads: @mjthetutor

Youtube: @mjthetutor

In this episode, MJ the tutor discusses some first impression thoughts about the operational case study (OCS) pre-seen material for the August 2026 sitting. 3 tidbits about the current pre-seen material are highlighted and explored further.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

Let’s connect:

Facebook: facebook.com/mjthetutor

Instagram: @mjthetutor

X: @mjthetutor

BlueSky: @mjthetutor.bsky.social

Threads: @mjthetutor

Youtube: @mjthetutor

In this episode, MJ the tutor explores why so many mergers fall short of expectations and what really happens once the deal is done. Why even well-planned mergers can struggle once strategy meets reality—and what organisations can do to improve their chances of success.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

The show transcripts are available on http://www.mjthetutor.com/

Let’s connect:

Facebook: facebook.com/mjthetutor

Instagram: @mjthetutor

X: @mjthetutor

BlueSky: @mjthetutor.bsky.social

Threads: @mjthetutor

Youtube: @mjthetutor

Substack: mjthetutor.substack.com

In this repeat episode, MJ the tutor tackles a challenging but important topic once again: studying for a qualification while unemployed. MJ discusses the struggles and obstacles with studying on your own, as well as some solutions and strategies to help you stay on track.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

The show transcripts are available on http://www.mjthetutor.com/

Resources and links from this episode:

Studying CIMA Whilst on a Job Hunt

Let’s connect:

Facebook: facebook.com/mjthetutor

Instagram: @mjthetutor

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Substack: mjthetutor.substack.com

In this episode, MJ the tutor explore the SAF framework as a simple but powerful way to evaluate business decisions before committing to them. Rather than jumping straight to “yes” or “no” when an idea is introduced, SAF encourages a more disciplined approach. This framework is particularly relevant for students studying CIMA E3, but also useful for anyone involved in business analysis or strategic thinking.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

The show transcripts are available on http://www.mjthetutor.com/

Let’s connect:

Facebook: facebook.com/mjthetutor

Instagram: @mjthetutor

X: @mjthetutor

BlueSky: @mjthetutor.bsky.social

Threads: @mjthetutor

Youtube: @mjthetutor

Substack: mjthetutor.substack.com

In this episode, MJ the tutor discusses some first impression thoughts about the strategic case study (SCS) pre-seen material for the May 2026 sitting. 4 tidbits about the current pre-seen material are highlighted and explored further.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

Let’s connect:

Website: www.mjthetutor.com

Facebook: facebook.com/mjthetutor

Instagram: @mjthetutor

X: @mjthetutor

BlueSky: @mjthetutor.bsky.social

Threads: @mjthetutor

Youtube: @mjthetutor

In this episode, MJ the tutor discusses some first impression thoughts about the management case study (MCS) pre-seen material for the May 2026 sitting. 4 tidbits about the current pre-seen material are highlighted and explored further.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

The show transcripts are available on http://www.mjthetutor.com/

Let’s connect:

Facebook: facebook.com/mjthetutor

Instagram: @mjthetutor

X: @mjthetutor

BlueSky: @mjthetutor.bsky.social

Threads: @mjthetutor

Youtube: @mjthetutor

In this episode, MJ the tutor discusses some first impression thoughts about the operational case study (OCS) pre-seen material for the May 2026 sitting. 3 tidbits about the current pre-seen material are highlighted and explored further.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

Let’s connect:

Facebook: facebook.com/mjthetutor

Instagram: @mjthetutor

X: @mjthetutor

BlueSky: @mjthetutor.bsky.social

Threads: @mjthetutor

Youtube: @mjthetutor

In this episode, MJ the tutor revisit a format that has appeared on the podcast before — answering frequently asked questions about the CIMA case study exams. If you’ve listened to earlier episodes, you may remember previous FAQ discussions from 2022 and 2024. Since then, new questions continue to come up from students preparing for their exams, particularly around how to approach the writing process during the case study. In this episode, we cover another set of common concerns and practical issues that students often encounter during the exam itself.

Accounting Makes Cents is biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

The show transcripts are available on http://www.mjthetutor.com/

Resources and links from this episode:

MJ the tutor tackles the FAQs of CSEs (2022 version) https://mjthetutor.com/2022/03/23/10-burning-questions-that-students-ask-about-the-cima-case-study-exams/

MJ the tutor tackles the FAQs of CSEs (2024 version) https://mjthetutor.com/2024/05/08/burning-questions-that-students-ask-about-the-cima-case-study-exams/

Planning post - https://mjthetutor.com/2017/02/08/isnt-planning-a-waste-of-time/

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Substack: mjthetutor.substack.com

In this episode, MJ the tutor explores what data says about when people start and finish their professional studies, explains why the “right age” is a myth, and why commitment matters more than numbers.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

The show transcripts are available on http://www.mjthetutor.com/

Resources and links from this episode:

Counted Recruitment - https://countedrec.co.uk/what-age-do-people-qualify/

Financial Reporting Council Report - https://www.frc.org.uk/docs/7734/html/

Let’s connect:

Facebook: facebook.com/mjthetutor

Instagram: @mjthetutor

X: @mjthetutor

BlueSky: @mjthetutor.bsky.social

Threads: @mjthetutor

Youtube: @mjthetutor

Substack: mjthetutor.substack.com

In this episode, MJ the tutor breaks down why people resist change and how leaders can respond effectively. Learn about the psychology behind resistance, the six techniques for overcoming pushback, and how to choose the right approach depending on the situation.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

If you like the show, please hit subscribe to add it to your listening queue and to ensure you do not miss an episode. MJ the tutor would love to hear from you if you have ideas for future episodes. You can reach out by leaving a voice message.

Thanks for tuning in and see you on an Accounting Makes Cents episode soon!

The show transcripts are available on http://www.mjthetutor.com/

Let’s connect:

Facebook: facebook.com/mjthetutor

Instagram: @mjthetutor

X: @mjthetutor

BlueSky: @mjthetutor.bsky.social

Threads: @mjthetutor

Youtube: @mjthetutor

Substack: mjthetutor.substack.com