PART B

$$ Identify any specific issues with Moka$$s current accounting practices relating to revenue

recognition and receivables management.

$$ Outline any other strengths and weaknesses with Moka$$s current accounting practices

highlighting possible motivations and consequences.

$$ Based on the above, recommend appropriate changes in accounting and reporting practices

for Moka.

PART C

$$ Identify any specific issues with the current use of revenue growth as a financial performance

measure including an evaluation of its alignment with Moka$$s strategic priorities.

$$ Outline other strengths and weaknesses with current performance measurement highlighting

the likely behavioural and stakeholder consequences.

$$ Based on the above, recommend appropriate performance measures that would align well

with Moka$$s strategy and values.

PART D

$$ Identify any specific issues with the current contractual arrangements of Suzy and Emil and

their involvement in Moka$$s performance management processes.

$$ Outline other strengths and weaknesses with current remuneration, hiring or termination

practices highlighting the likely consequences.

$$ Based on the above, recommend appropriate changes in remuneration practice for Moka.