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Appendix 2

Exam style questions

1 You are a management accountant working on proposals to build a ‘super
hospital’ to replace several smaller local hospitals in a region of Country P. You
are working for a team of consultants who have been commissioned by the
government of Country P to look at cheaper ways to organise the country’s
national health system which is very inefficient. Country P has a democratic
voting system and the next election will be held two years from now. The
hospital is likely to take 5 years to build and the main opposition party are
against centralising health care in this way.

Several stakeholder groups disagree with the proposals. Medical professionals
will potentially have to travel further to work and residents of the region are
particularly worried about the disappearance of local emergency health care,
which will all become centralised in the ‘super hospital’. The media has already
published statistics showing potential loss of life if residents do not have speedy
access to medical care. The publication of these statistics has already slowed
progress on the project as the government took time to respond to them.

Despite these concerns, Country P’s government are determined to go ahead
with the ‘super hospital’ to save costs. They have however, asked for a
comprehensive list of significant risks to the project in order to help prepare their
response to any further criticisms.

You have been asked to draft the list. Which of the following risks will you
include? Select all that apply.

A Risk that medical expertise is lost as staff find work elsewhere

B Further negative media coverage of the project

C Risk that changes in government policy change or stall the project

D Risk of loss of life due to centralised emergency health care.

E Risk the government lose support and this leads to election defeat

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