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.