CIMAPRA19-E01-1 Exam - Topic 1 Question 117 Discussion

Actual exam question for CIMA's CIMAPRA19-E01-1 exam

Question #: 117
Topic #: 1

S is employed within the accounting function of a small company. Due to the size of the company, therearenotenoughresources for separate accounting functions so S is responsible for both management and financial accounting tasks. As the company issosmall there is no requirement for audit.Howeveritdoes make use of the services of an external certified accountant for statutory accounting and taxation services. According to Mintzberg, inwhich part of the organisation does the external accountant belong?

AStrategic apex

BSupport staff

CTechnostructure

DOperating core

Show Suggested Answer

Suggested Answer: B

by Howard at Oct 27, 2025, 10:37 PM

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Raylene

27 days ago

I lean towards B) Support staff too. They support the internal team.

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Angella

2 months ago

I feel like it's A) Strategic apex. They influence decisions.

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Stacey

2 months ago

I disagree, it's C) Technostructure. They provide expertise.

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Mira

2 months ago

I think it's B) Support staff. They help with accounting tasks.

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Elise

2 months ago

Mintzberg defines Technostructure as those who design and plan the work.

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Hollis

2 months ago

I’m not so sure about that, seems a bit ambiguous.

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Sonia

2 months ago

Totally agree, they provide specialized support!

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Jamal

3 months ago

The external accountant is part of the Technostructure.

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Lottie

3 months ago

Haha, this question is a real head-scratcher. I bet the external accountant is just there to keep the company out of trouble with the tax man!

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Hubert

3 months ago

The answer has to be B) Support staff. The external accountant is there to provide specialized services, not to make strategic decisions.

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Chuck

3 months ago

Hmm, I'm not sure about this one. I'd say the external accountant is part of the strategic apex since they're providing high-level advisory services.

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Bronwyn

3 months ago

I think the external accountant belongs to the technostructure. They're the ones who make sure the financial processes are running smoothly.

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Devorah

3 months ago

I’m a bit confused about the definitions, but I think the operating core is more about the employees who do the actual work, so that doesn't seem right for the accountant.

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Aileen

4 months ago

The external accountant is definitely part of the support staff. That's where all the number-crunching wizards belong!

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Nakisha

4 months ago

I practiced a similar question where we had to identify roles in an organization, and I feel like the strategic apex is more about top management rather than external accountants.

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Buck

4 months ago

Wait, isn't it more like Support Staff?

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Felice

4 months ago

I'm not entirely sure, but I remember something about the technostructure being related to specialists who help with processes. Could that apply here?

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Jovita

5 months ago

I think the external accountant might be part of the support staff since they provide assistance but aren't directly involved in daily operations.

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Renea

5 months ago

I'm a bit confused by this question. The fact that it's referencing Mintzberg's organizational structure makes me think there's more to it than just identifying the accountant's role. I'll need to review my notes on that framework to make sure I'm understanding it correctly.

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Izetta

5 months ago

I feel pretty confident that the external accountant belongs to the support staff. They are providing specialized accounting and taxation services that support the core operations of the small company, but they are not directly involved in the day-to-day work.

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Carmen

5 months ago

Okay, let me think this through. The external accountant is not part of the strategic apex, since they are not involved in high-level decision making. They are also not part of the technostructure, which is more about standardizing workflows. I'm leaning towards support staff, but I'll double-check the definitions.

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Sue

5 months ago

Hmm, I'm not sure about this one. The question mentions Mintzberg's organizational structure, so I'll need to think about how the different parts of the organization are defined in that framework.

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Lindy

6 months ago

I think the external accountant would belong to the support staff, since they are providing specialized services to the organization but are not directly involved in the core operations.

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