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ACCA Strategic Professional · Advanced Performance Management · Performance hierarchy

Orchid Education Trust has a mission 'to widen access to learning'. A trustee proposes that the mission be reviewed annually and amended to reflect each year's financial targets. Which response is most appropriate?

The mission should stay relatively enduring because it expresses the organisation's long-term purpose. Financial and other measurable targets belong in objectives, which can be updated annually through budgets. Changing the mission yearly would weaken its guiding role.

  1. AThe mission should be relatively enduring; financial targets belong in objectives, which can be reviewed annuallyCorrect
  2. BThe mission should change every year so that it stays aligned to budgets
  3. CFinancial targets should replace the mission since the trust is a non-profit
  4. DObjectives should be removed because only the mission can guide performance

Explanation

A mission expresses the long-term purpose and should be stable, while objectives and targets are more specific and are revisited regularly, such as through the budget. Changing the mission each year undermines its role as the top of the hierarchy. Removing objectives would leave no measurable link to performance.

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