Strategic Business Leader · Managing strategic change

Planning and Implementing Change Programmes in ACCA SBL

Updated 11 October 2026 · Fact-checked

Planning and implementing a change programme means turning a strategic decision into a controlled set of actions: set objectives, break work into tasks, sequence them with Gantt and critical path tools, set governance, manage people, then review results against agreed measures. In SBL, you apply this to the case scenario.

Understand Planning and Implementing Change Programmes

A change programme is a group of related projects and activities that move an organisation from its current state to a desired future state. It is not just a project plan. It also covers people, culture, systems and structure.

Planning starts with the end point. You need clear objectives and success measures. Then you break the work into tasks, decide who does what, estimate time and cost, and sequence the tasks. Two tools help here.

A Gantt chart is a bar chart. Tasks are listed down the side and time runs across the top. Each bar shows when a task starts and ends. It shows overlaps and dependencies at a glance and is easy to explain to a board. It is weaker at showing how delay in one task affects others.

Critical path analysis (network analysis) maps tasks and their dependencies. The critical path is the longest path through the network. It sets the shortest time in which the whole programme can finish. Tasks on it have no slack. Any delay to them delays the programme. Tasks off it have float, so they can slip by some time without delaying completion.

Implementation needs governance: a sponsor with authority, a steering group, a programme manager, clear reporting lines, decision rights, risk and issue logs, and a process for change control. Governance keeps the programme aligned with strategy and gives early warning of problems. Finally, you evaluate success. Compare outcomes with the objectives, check benefits actually arrived, review how the programme was run, and capture lessons. Measure both the project (time, cost, quality) and the strategic result (benefits).

Key rules to remember

Earliest finish time (forward pass): Earliest finish = Earliest start + Duration; Earliest start of a task = the latest earliest finish among all its preceding tasks.
Latest start time (backward pass): Latest start = Latest finish − Duration; Latest finish of a task = the earliest of the latest starts of its following tasks. Start the backward pass from the programme end date.
Total float: Total float = Latest finish − Earliest start − Duration; Critical tasks have a total float of zero. The critical path is the chain of zero-float tasks.
Programme duration: Programme duration = Length of the longest path through the network; Only shortening tasks on the critical path shortens the programme, and only until another path becomes critical.

How to solve Planning and Implementing Change Programmes questions

Use this method for any question on planning, implementing or evaluating a change programme. Tie every point to the scenario.

1Read the requirement and note the verb: plan, advise on governance, evaluate, or assess risks. Note who you are writing for.
2Define the change and its objectives from the scenario. State what success looks like in measurable terms.
3Plan the work: list the main activities, dependencies, resources and timing. Use a Gantt or critical path approach and say why it suits this case.
4Set governance: sponsor, steering group, programme manager, reporting, risk and issue control, and change control. Match it to the size and risk of the change.
5Address people and implementation: stakeholders, resistance, communication, training, culture and the chosen change style.
6Explain how you will monitor and evaluate: milestones, KPIs, benefits tracking and a post-implementation review.
7Conclude with a clear recommendation or judgement, and note key risks and limits of your plan.

Quickest way: Plan, Govern, People, Review

When to use it: Use when time is short and the question is broad, such as 'advise the board on how to implement the change'.

Write four headings: Plan, Govern, People, Review.
Under Plan, give three to four scenario-specific activities and name the critical ones.
Under Govern, name the sponsor, steering group and reporting rhythm.
Under People, name the main resisting stakeholder group and one action for them.
Under Review, give two or three measures tied to the objectives and a post-implementation review.
Add a one-line recommendation and finish.

Common mistakes in Planning and Implementing Change Programmes

Describing Gantt charts and critical path in general terms without applying them to the case.
Students learn the tools as theory and forget the exam rewards application.
Fix: Name actual tasks from the scenario, say which are critical and what a delay would do to the launch date.
Treating the critical path as the most important tasks rather than the longest path.
The word 'critical' suggests importance.
Fix: Define it as the longest sequence of dependent tasks with zero float. A task can be vital to quality yet have float.
Ignoring governance and writing only about timelines.
Planning feels like a scheduling problem.
Fix: Always include sponsor, steering group, decision rights, reporting and change control.
Evaluating success only by time and budget.
Project metrics are easy to measure.
Fix: Also assess benefits, strategic fit, stakeholder acceptance and whether the change has stuck. A programme can finish on time and still fail.
Forgetting the people side, such as resistance and communication.
Tools and structure are easier to write about.
Fix: Add a stakeholder and communication point to every plan, linked to the scenario's groups.
Giving a list with no judgement.
Students run out of time and skip the conclusion.
Fix: End with a short recommendation and the biggest risk. This supports professional skills marks.

Worked examples

Example 1

A company plans a systems upgrade. Tasks: A (design) 3 weeks, no predecessor; B (build) 5 weeks, after A; C (staff training plan) 2 weeks, after A; D (training delivery) 3 weeks, after C; E (go-live) 1 week, after B and D. Find the programme duration, the critical path and the float on C and D.

Show the solution

Forward pass. A: start 0, finish 3.
B: start 3, finish 8. C: start 3, finish 5.
D: start 5, finish 8.
E starts when both B and D finish. Both finish at week 8, so E starts at 8 and finishes at 9.
Programme duration is 9 weeks.
Paths: A-B-E = 3+5+1 = 9 weeks. A-C-D-E = 3+2+3+1 = 9 weeks. Both paths are equal.
Both paths are critical, so C and D have zero float.
Backward pass check for D: latest finish 8, duration 3, latest start 5, equal to earliest start 5, so float is 0. Same for C.

Answer: The programme takes 9 weeks. There are two critical paths: A-B-E and A-C-D-E. C and D have zero float, so any delay to them delays go-live. Management should track both paths closely.

Example 2

A retail group is closing regional offices and moving to one central hub. You are a consultant. Advise the board on governance of the change programme and how it should evaluate success after 12 months.

Show the solution

Governance: appoint a board-level sponsor, such as the COO, with authority over budget and cross-regional decisions.
Create a steering group of the sponsor, finance, HR, IT and regional heads. It approves milestones, resolves conflicts and meets monthly.
Appoint a full-time programme manager to run the plan, the risk and issue logs and a change control process, so scope changes are approved and costed.
Plan the work with a Gantt chart for board reporting and a critical path for the dependent tasks, such as hub readiness before regional closures.
Manage people: regional staff face job loss or relocation. Communicate early, offer consultation and support, and engage key managers as change agents.
Evaluate: compare results with objectives set at the start. Measure cost savings against the business case, service levels, staff turnover and customer satisfaction.
Run a post-implementation review at 12 months. Check whether benefits were delivered, whether the culture has settled and what lessons apply to future programmes.
Judgement: the main risk is losing experienced regional staff. Success should be judged on benefits and sustainability, not just on closing offices on schedule.

Answer: Use a sponsor-led steering group, a programme manager and strict change control. Plan with Gantt and critical path tools. Evaluate at 12 months against the business case, service levels, staff retention and customer satisfaction, and record lessons learned. Avoid judging success on timing and cost alone.

Exam tips

Always anchor tools and governance in scenario facts. Generic descriptions earn few marks.
Use short headed sections and a clear recommendation. This supports the communication part of professional skills marks.
When asked to evaluate, cover both the programme process (time, cost, quality) and the outcomes (benefits, strategic fit, people).
If given task durations, draw the network quickly, do the forward pass first and check the answer with a backward pass.
Link this topic to resistance, culture and stakeholders. Examiners reward integrated answers.

Practice questions from Managing strategic change

Planning and Implementing Change Programmes: frequently asked questions

What is the difference between a Gantt chart and critical path analysis?

A Gantt chart shows tasks as bars against time and is good for communication. Critical path analysis maps dependencies to find the longest path and the float on each task. Use both: Gantt for reporting, critical path for scheduling decisions.

What does a change programme steering group do?

It oversees the programme on behalf of the organisation. It approves plans and major changes, resolves conflicts between stakeholders, monitors progress and risks, and holds the programme manager to account.

How do you evaluate whether a change programme has succeeded?

Compare outcomes with the objectives and business case. Check benefits delivered, time, cost and quality, stakeholder acceptance and whether the change has become embedded. A post-implementation review captures lessons.

Will SBL ask me to draw a critical path network?

SBL is a case-based exam, so it mainly asks you to advise and apply ideas to the scenario. You should understand the tools well enough to explain them and use simple numbers if given. Focus on application and judgement.