CIMA Chartered Management Accounting Qualification 2010
Student Support Guide
Paper E3 Enterprise Strategy
This guide outlines matters to be considered by those wishing to sit the examination for Paper E3
Enterprise Strategy of the CIMA 2010 qualification. The first part compares the syllabus of Paper
E3 to that of the equivalent Paper P6 in the 2005 qualification and looks at issues relating to
transition from the 2005 to the 2010 qualification.
It should be noted that in the new 2010 syllabus learning outcomes are shown as overarching lead
outcomes, with several component outcomes resulting from that lead. The syllabus comparison
displays the learning outcomes from the previous syllabus with the component learning outcomes
from the new syllabus.
The remainder of the guide looks at issues that are likely to be relevant to all students planning to
sit this examination and ends with a series of ‘frequently asked questions’.
Overview of syllabus changes
Paper E3 has lost the section on assessing the competitive environment (20%) to the new Paper
E2 and gained change management (20%) from the old Paper P4. Change management had a
weighting of only 10% in P4 and has now been extended considerably. However the bulk of the
paper remains the same with some specific syllabus inclusions not seen previously and a general
update to reflect current developments. The skill levels were generally already at level 5 but there
are a few individual changes.
The direction of this paper reflects the increasing pace of change within organisations and the
continuing need to consider and evaluate strategic alternatives.
Old syllabus Paper P6
New syllabus Paper E3
P6 A – Assessing the
competitive environment 20%
(i) identify relevant stakeholders
in respect of an organisation;
(ii) evaluate the impact of
regulatory regimes on strategic
planning and implementation;
(iii) evaluate the nature of