Support internal management decisions using accounting information (ti1959)

Contribution Exchange

info@contributionexchange.org

Making contribution visible, trusted, and portable.

Contribution Exchange is an international organization headquartered in Ottawa, Canada, building shared infrastructure for recognizing learning and capability developed through contribution.

Through an international federation of National Contribution Exchanges, Contribution Exchange stewards common standards for work-based learning, professional practice, recognition, and quality assurance. Its systems help organizations structure, validate, and recognize learning developed through work, community, civic, cultural, and other purposeful contributions.

Contribution Exchange also stewards the Work-Based Learning Numbering System (WBLNS®) and PathLedger®, providing interoperable infrastructure to index learning standards, record verified contributions, and make trusted evidence of capability portable across organizations, sectors, and borders.

Tags:

accounting, CIM, contribution, internal, item, learning, management, managerial, training, work-based

This Training Item focuses on using managerial accounting information to support internal planning, resource allocation, cost control, budget monitoring, operational decisions, corrective action, and responsible management action.

Criteria

Contribution recognized

The contributor supports internal management decisions using accounting information through a situated workplace or civic/community contribution that produces a usable output for another person’s planning, coordination, decision, or action.

Learning Goal

LG018 — Learners will develop their ability to use managerial accounting information to support responsible internal management decisions.

Learning Outcomes

LO052 — Upon completion, the learner will be able to identify an internal management decision that requires accounting, cost, budget, variance, resource, or operational information.
LO053 — Upon completion, the learner will be able to interpret accounting information in relation to operational, financial, resource, monitoring, or control implications.
LO054 — Upon completion, the learner will be able to present a supported management decision point, corrective action, planning implication, or recommendation using managerial accounting information.

Aligned Knowledge, Skills, and Behaviours

K003 — Knowledge: Understands management information and evidence systems in order to contribute to informed planning, monitoring, and decision-making.
K004 — Knowledge: Understands financial management concepts in order to contribute to planning, analysis, and resource decisions.
K007 — Knowledge: Understands accounting and financial reporting principles in order to contribute to interpretation, accountability, and decision support.
S005 — Skill: Interprets management information using relevant evidence, records, data, and context to support planning, monitoring, and decisions.
B005 — Behaviour: Demonstrates responsiveness to wider implications by considering legal, social, economic, financial, human, and operational consequences.

Acceptable Artifact Element

AE001 — Management and Technical Reports

Evidentiary purpose: Makes the contributor’s situated role and use of LO052, LO053, LO054 visible through a naturally occurring management and technical reports.

Minimum characteristics: - A genuine workplace or civic/community context. - An attributable contributor role. - A usable output aligned to the selected Learning Outcomes. - Sufficient context for AC001 and AC002 validation.

Workplace example

A workplace decision-support memo, cost implication report, internal accounting briefing, budget impact note, resource allocation summary, operational cost recommendation, control response memo, or management report using accounting information to support an internal decision.

Civic/community example

A civic/community decision-support memo, event cost implication report, treasurer briefing, budget impact note, resource allocation summary, funding decision note, control response memo, or governance report using accounting information to support an internal decision.

Experience Context

Autonomy: Apply — Frames and develops the artifact independently within agreed authority, seeking direction for material exceptions.
Complexity: Apply — Integrates ambiguous or competing information, constraints, and implications to produce a defensible output.
Contribution scope: Assist — Produces a usable output that supports another person’s planning, coordination, decision, or action.

Assessment Components

AC001 — STARR Reflection

Redo (R): The STARR Reflection is missing, is not attributable to the contributor, does not sufficiently address one or more required STARR elements, or does not establish a credible connection to LO052, LO053, LO054 and the aligned KSBs.

Pass (P): The STARR Reflection is complete, situated, and attributable. It addresses Situation: The contributor identifies a workplace or civic/community setting where an internal management decision required accounting, cost, budget, variance, resource, operational, or internal reporting information.; Task: The contributor explains the decision need, cost question, budget impact, variance concern, resource issue, operational implication, accountability concern, monitoring need, control issue, or recommendation objective.; Action: The contributor describes how they identified an internal management decision requiring accounting or cost information; interpreted accounting information in relation to operational, financial, resource, monitoring, or control implications; and presented a supported decision point, corrective action, planning implication, or recommendation.; Result: The contributor describes the decision support, resource clarification, cost-control insight, management understanding, accountability support, operational improvement, monitoring improvement, corrective action support, or responsible management action that resulted from the contribution.; Relevance: The contributor explicitly connects the reflection to LG018, LO052–LO054, and the Training Unit-Level KSBs K003, K004, K007, S005, and B005. It explicitly connects the contribution to LO052, LO053, LO054 and the aligned KSBs K003, K004, K007, S005, B005.

AC002 — Contribution Witness Statement

Redo (R): The Contribution Witness Statement is absent, unattributable, provided by a person unable to confirm the contribution context, or does not sufficiently confirm the contributor’s role, situated contribution, relationship to LO052, LO053, LO054, and claimed KSB alignment.

Pass (P): An identifiable and contextually appropriate witness provides a credible statement that addresses Context Confirmation: The witness confirms the contributor participated in a workplace or civic/community context involving accounting information, cost information, budget impact, variance concern, resource allocation, operational implications, monitoring, control, or decision support.; Contribution Confirmation: The witness confirms the contributor contributed to identifying, interpreting, documenting, communicating, or using managerial accounting information for a management or governance decision.; LO Confirmation: The witness confirms the contribution reasonably relates to identifying an internal management decision, interpreting accounting information, and presenting a supported decision point, corrective action, planning implication, or recommendation.; KSB Confirmation: The witness confirms the contribution supports developmental alignment to K003, K004, K007, S005, or B005 and does not contradict the claimed alignment.; Credibility: The witness is identifiable and has sufficient relationship to the contribution context to confirm the evidence.

Completion requirement

Both AC001 and AC002 must achieve Pass (P). A Redo (R) on either component returns the Training Item for revision. Distinction is not available at Training Item level.

Your RPL Submission Must Include:

1. STARR Reflection Statement A structured, first-person account that addresses all Learning Outcomes (LIs) and related Knowledge, Skills, and Behaviours (KSBs) through a real experience.

2. Contribution Witness Statement An endorsement from someone who directly observed or received the written product. Please provide:

Full Name

Email Address

Their Role and Relationship to You (e.g., “Project Lead,” “Board Chair,” “Small Business Owner”)

3. Submission Evaluation Once your STARR reflection is sent to your contribution witness, a Contribution Exchange staff member will review the file for completion, record your evidence for PathLedger, and you will receive your badge.

Your name *

Your email address *

Attestation of Eligibility *

I am a resident of Nova Scotia

I am a liberal arts graduate currently in the workforce.

Postal Code *

Please use the format: X0X 0X0 (ANA NAN)

**STARR FORMAT** ----- Use the following STARR format and ensure your story aligns with the Learning Goal (LG), all Learning Outcomes (LIs) and addresses each of the KSBs.

STARR Reflection - S *

Situation: What was the setting or challenge?

STARR Reflection - T *

Task: What did you need to communicate and why?

STARR Reflection - A *

Action: How did you plan, write, revise, and format your communication?

STARR Reflections - R1 *

Result: What was the impact or outcome?

STARR Reflection - R2 *

Reflection: What did you learn? How did it build your writing capability and support collaboration or leadership?

Contribution Witness Statement Email *

Please provide a valid email address for your witness.

Contribution Witness Name *

Please use the format - First Name Last Name.

Contribution Witness Relationship *

Example: “Project Lead,” “Board Chair,” “Small Business Owner”

Contribution Witness Sector *

I have read the Privacy Notice and I accept it.

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