THE PUBLIC ACCOUNTANTS EXAMINATIONS BOARD

A Committee of the Council of ICPAU

CPA EXAMINATIONS

LEVEL ONE

MANAGEMENT & INFORMATION SYSTEMS - PAPER 4

WEDNESDAY 31 MAY, 2023

INSTRUCTIONS TO CANDIDATES

1. Time allowed: 3 hours 15 minutes.

The first 15 minutes of this examination have been designated for reading
time. You may not start to write your answer during this time.
2. This examination contains Section A and B.
3. Attempt three of the four questions in Section A. Each question carries
20 marks.
4. Attempt two of the three questions in Section B. Each question carries
20 marks.
5. Write your answer to each question on a fresh page in your answer
booklet.
6. Please, read further instructions on the question paper and answer
booklet, before attempting any question.

© 2023 Public Accountants Examinations Board

 Management & Information Systems - Paper 4

SECTION A
Attempt three of the four questions in this section
Question 1
Business objectives form an integral part of business organisations in as far as
they aid and focus the efforts towards the achievement of organisational goals.
Required:
(a) Describe the primary objectives of the following organisations:
(i) Non-governmental organisations (NGOs). (4 marks)
(ii) Cooperatives. (4 marks)
(iii) Public sector. (4 marks)
(b) Explain the causes of conflict of objectives in business organisations.
(8 marks)
(Total 20 marks)
Question 2
Dogma Ltd (DL) is an education institution that was established in 1990 by a
group of educationists in Kawaala; one of Kampala’s suburbs. DL employs well
educated management and teaching staff with high integrity. The head teacher
is a self-motivated middle-aged gentle man who has been able to lift the image
of the institution to greater heights.
Management is very keen at taking decisions involving staffing, performance and
welfare. Management involves all staff at different levels in decision making,
particularly, heads of departments, class teachers, and student leaders. There
are frequent meetings during which right opportunities in the environment are
identified through exchange of ideas that has boosted the morale of the different
participants.
The above approach has been time and costs saving since different groups
quickly identify their needs at different levels in the shortest time possible. At DL
there are limited conflicts and all employees work together to achieve both
personal and organisation goals.
From the school vision of becoming one of the leading educationists in Uganda
while providing the best and holistic education, DL has been able to perform
excellently in the recently released Uganda Certificate Examinations’ results. The
resources have been better utilised in recruitment and outsourcing for better
brains to help guide the learners.
The new national curriculum has been embraced. Teamwork has made it
possible to make a quick start; heads of departments are involved in making the

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best approaches to learning after carrying out brain storming. This has
quickened decision making at different levels. Thanks to management that has
decentralised the decision making process.
Required:
(a) Describe the stages in decision making process that have enabled DL to
achieve its vision.
(10 marks)
(b) Explain the importance of decision making to organisations like DL.
(10 marks)
(Total 20 marks)
Question 3
(a) Describe the main features of quantitative approach or management
science approach to management techniques.
(8 marks)
(b) Explain the applicability of the management theories in today’s changing
environment.
(12 marks)
(Total 20 marks)
Question 4
Kendal Restaurants Limited (KRL) is a service business with branches in various
cities and towns across East Africa. It was established by Mr. Rajim after
realising a gap in the quality of the then existing similar service providers. KRL
offers a range of well prepared food stuffs in an organised, well decorated and
properly lit environment. Clients are quick to notice the comfort in the waiting
rooms as they wait for their orders.
Excellent customer care is one major aspect that has made KRL to out-smart
other service providers. There are excellent chefs that prepare delicious meals
whose taste is unrivaled. That has formed the basis of KRL’s service marketing
strategy.
KRL services and products are generally unique to other service providers. They
include various kinds of cocktail juices, ice-cream, and freshly made cream cakes
with distinctive taste. KRL is always the best destination for many couples and
celebrities particularly, on the Valentine’s Day.
KRL has employed the marketing mix strategy in order to influence the target
market. KRL employs motor cycle riders to transport the juices, cakes and fast
foods in well packaged and branded boxes and bags, that deliver customer
orders when still fresh and on time. Trade discounts are offered for bulk

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 Management & Information Systems - Paper 4

purchases and payments are allowed using mobile money which has simplified
business transactions.
Service delivery at KRL takes the characteristics of a typical service business. All
in all; KRL is inseparable with quality services. This has enabled KRL to conquer
the East African market.
Required:
(a) Describe the 3Ps in service marketing. (6 marks)
(b) Explain the:
(i) key characteristics of services. (6 marks)
(ii) elements of the marketing mix employed by KRL. (8 marks)
(Total 20 marks)

SECTION B
Attempt two of the three questions in this section
Question 5
Traditional modes of training like paper tests and in-person instructor-led training
no longer hit the mark for modern learners today. Instead, Learning
Management Systems (LMS) is the trend for learning environments. LMS are
used by businesses of all sizes. These businesses can be national government
agencies, local governments, independent instructors and coaches, consulting
firms, businesses of all sizes, and businesses from a wide range of industries like
hospitals, traditional educational institutions like universities and schools plus
online/e-learning-based institutions, among others. They consist of two parts,
the admin interface and a user interface. They can be categorised as Cloud LMS,
Self-hosted LMS or Private cloud LMS.
The LMS are used to deliver training needs to their staff/employees of these
businesses and students in educational institutions. They are information
systems which are software applications and web-based for the administration of
learning like creation, management, organising, and delivering online learning
materials to learners. Additionally, they are helpful in so many ways like saving
time, reducing costs, centralising training, reusing existing training materials,
return on investment training, efficient training management, and tracking
learner progress.

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 Management & Information Systems - Paper 4

Required:
(a) Explain:
(i) the term learning management systems (LMS). (2 marks)
(ii) the two parts of LMS. (4 marks)
(iii) three ways in which LMS are helpful to organisations. (6 marks)
(b) Mention any two examples of organisations that use the LMS.
(2 marks)
(c) Briefly describe the three types of LMS. (6 marks)
(Total 20 marks)
Question 6
Sansa University of Science and Technology (SUST) has on an online platform
through which it collects data from the public. This data is captured by use of
online forms and can include the following students’ information: personal
details, educational background, career aspirations, work experience, test scores,
reference letters, and financial information.
This data is then decoded into information which is used by the university to
evaluate the eligibility of the intending students and to offer admission to those
who meet the university criteria. The information is also used to match the
students with available scholarships, grants, and other financial aid programs. It
is treated confidentially and is only used for academic and administrative
purposes.
SUST further administers online tests and examinations through another system
called ZENNI. ZENNI is an online examination platform that uses real-time
processing to grade examinations and tests as they are being completed by
students. This ensures that students receive immediate feedback on their
performance. Additionally, ZENNI also uses batch processing to generate grades
for all students who have taken the exams during a specific examination diet.
This allows for efficient processing and reporting of grades, making it easier for
instructors and administrators to track student performance and progress.
Required:
(a) Explain the meaning of the following terms as used in the scenario.
(i) Data. (1 mark)
(ii) Information. (1 mark)
(iii) Real-time processing. (1 mark)
(iv) Batch processing. (1 mark)
(b) With examples, identify any three categories of data captured from the
SUST online forms designed for the intending students.
(6 marks)

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 Management & Information Systems - Paper 4

(c) Mention two benefits of the information generated by the SUST online
system and ZENNI.
(2 marks)
(d) Explain four possible guidelines that management of SUST may be
observing to ensure confidentiality of the collected data through online
forms so that it is only used for academic and administrative purposes.
(8 marks)
(Total 20 marks)
Question 7
(a) Explain the following terms:
(i) E–governance. (2 marks)
(ii) E–governance. (2 marks)
(iii) Information communication governance frameworks. (2 marks)
(b) Describe the four e-governance models.
(8 marks)
(c) Discuss the benefits that would result from the government adopting e-
government practices.
(6 marks)
(Total 20 marks)

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