Even as the Strategy level and TOPCIMA results were released earlier this week by CIMA, London, we contacted Mr. Mario Fonseka (FCMA, Dip.M, FSCMA, MBA), who prepares students for the TOPCIMA examination and has been lecturing from its very inception in May 2001 when it was referred to as 'Case study', to get some insights about this all-important final subject in CIMA known by its acronym, TOPCIMA (Test Of Professional Competence in Management Accounting). Mr. Mario Fonseka who is well-known for his extensive lecturing experience of over 15 years is currently lecturing TOPCIMA at one of the few CIMA Quality Partner institutions in Sri Lanka, namely Imperial College of Business Studies better known as ICBS.

Q: We learnt from some students that this TOPCIMA examination has a unique structure. Can you please explain?

A: Yes, it is quite unique in that the students are issued with what is referred to as the 'pre-seen material' six (06) weeks prior to the actual examination. This is roughly of about 12-15 pages in length and is a case study about a particular company. Along with the pre-seen material CIMA, also issues what is known as the 'Assessment Matrix' which details out how the marks are allocated between the different areas of competency that the examiner of this paper evaluates the student. At the exam the student is issued with approximately 5 additional pages of information which is referred to as the 'unseen material'. The student is then expected to write out a report for the full 100% of marks incorporating both these sets of material. This format of the paper is what makes this TOPCIMA examination quite unique.

Q : You referred to an 'Assessment Matrix'. Can you please elaborate on what exactly this is?

A: The Assessment Matrix is in fact a good revelation of what the examiner is actually expecting from the TOPCIMA candidate. It has nine (09) areas. The respective marks allocated for each of these nine areas are also indicated in this matrix. This generally ranges between 5 -20 marks for any one area. The student is required to demonstrate his ability in each of these nine competency areas. Each of these nine areas are then detailed according to a 'behaviourally anchored rating scale' (BARS) where there are five (05) separate levels of student 'behaviour' that is explained that fits a continuum from what constitutes a 'Clear Pass', to a 'Clear Fail'. Thus the student's ability to understand and then cater to these exact requirements as per this assessment matrix is what largely determines his/her success at TOPCIMA.

Q : Do you agree with the popular notion among most students that TOPCIMA is the most difficult paper in the entire CIMA curriculum?
A: No, not really! I do agree that the TOPCIMA exam is 'different' from the other subjects, but it need not necessarily be 'difficult'. Thus, it is important that the students clearly understand what this difference is, since it is the failure to do so, which makes this paper appear as being difficult. In fact, if the student's 'approach' is correct, this can be one of the easiest papers in the whole CIMA curriculum, and also one that the students can enjoy the most, while preparing for it.

Q : Can you elaborate on what you really mean, when you say that the TOPCIMA exam is 'different'?

A: Well, for starters it is the only subject for which there is no syllabus, and as such the student does not end up with 'copious' notes to study. Therefore, the student's exam preparation needs to be approached in a totally different manner, since the objective is to learn how to demonstrate those 'higher skills' that the examiner is looking for in this paper. Besides, this is the only paper in CIMA, where one knows 'how' the marks will be allocated. I am referring to the Assessment Matrix which I mentioned about earlier It is the assessment matrix which outlines what the examiner is looking for.
Therefore the student's approach to tackling this examination too will have to be different if he/she is demonstrate those skills that the examiner is looking for at this level...

Q : You seem to make it sound so simple, why then is the pass rate not so high for this subject?

A: Yes, for instance the TOPCIMA pass rates in Sri Lanka have been consistently lower than those in the UK. If you ask me, this is because most Sri Lankan students struggle to demonstrate some of the 'higher skills' that the examiner is looking for in this paper. It is no secret, that if one were to consider the profile of a typical UK student, and the profile of a typical Sri Lankan student that sits TOPCIMA, there would be a notable difference between them: Firstly, the UK student is most often than not, much more mature both in age as well as in business experience, by the time they sit TOPCIMA. They may be in junior or middle management, if not already in senior management by this time, since CIMA is not necessarily seen as a qualification that they pursue immediately after secondary education like in Sri Lanka. Thus they find it much easier to demonstrate some of these 'higher level skills' compared to our local students.

So, to answer your question more specifically, the reason why our Sri Lankan pass rate for TOPCIMA is not as high as it should be, is because most of our Sri Lankan students, who may be only in their early twenties, by the time they attempt TOPCIMA, have not necessarily learnt the 'art', of how to demonstrate those 'higher skills' in their exam script within the 3 hours and 20 minutes (twenty minutes reading time) that is given to them.. Thus it is imperative that the student has a clear understanding of 'how' he/she needs to spend that all important 3 hours and 20 minutes if they are to pass!
For further details about their TOPICMA coaching, you can contact the ICBS office on 4515253/0773918777 or you can reach Mr. Mario Fonseka at mario.fons@yahoo.com