botswana institute of chartered accountants (bica) 2013-2016... · 2015-07-31 · the development...

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Strategic Plan Document-2013-2016 BICA

BOTSWANA INSTITUTE OF CHARTERED ACCOUNTANTS (BICA)

STRATEGIC PLAN– FINAL

2013-2016

JANUARY 2013

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TABLE OF CONTENTS

TABLE OF CONTENTS ............................................................................................................................ 2

PURPOSE OF THIS DOCUMENT ............................................................................................................ 4

DOCUMENT AMMENDMENT HISTORY ................................................................................................ 4

BICA PRESIDENT FOREWORD ............................................................................................................... 5

BICA CEO’S FOREWORD ........................................................................ Error! Bookmark not defined.

1. THE STRATEGY DEVELOPMENT PROCESS ..................................................................................... 7

2. BICA STRATEGY EXPECTATIONS & ASSUMPTIONS ....................................................................... 9

2.1 BICA Strategy Expectations: ...................................................................................................... 9

2.2 BICA Strategy Assumptions: ...................................................................................................... 9

3. THE BICA VISION, MISSION AND CORE VALUE STATEMENTS .................................................... 10

3.1 BICA Vision 2016 ..................................................................................................................... 10

3.2 BICA Mission ........................................................................................................................... 10

3.3 BICACore Values ...................................................................................................................... 10

3.3 BICA Core Values ..................................................................................................................... 11

4. BICA CURRENT REALITY .............................................................................................................. 12

4.1 The Distinctive Competencies of BICA .................................................................................... 12

4.2 BICA’s Competitive Advantages .............................................................................................. 12

4.3 Major Current Concerns about BICA ...................................................................................... 13

4.4 Structural Factors that enable or hinder BICA from Operating Effectively ............................ 13

4.4.1 Structural Factors that Enable ............................................................................................. 13

4.4.2 Structural factors that Hinder ............................................................................................. 14

4.5 Emerging Stakeholder Requirements ..................................................................................... 14

5. THE BICA STRATEGY MAP ........................................................................................................... 15

6. THE BICA CORPORATE SCORECARD ............................................................................................ 17

6.1 Results (Impact) Perspective ...................................................................................................... 17

6.2. Customer & Stakeholder Perspective ......................................................................................... 17

6.3 Internal Process Perspective ........................................................................................................ 18

7. BICA STRATEGY CORE TEAM ....................................................................................................... 20

8. BICA STRATEGY RISK ANALYSIS ................................................................................................... 20

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9. Implementation Roadmap - Way Forward ................................................................................. 21

10. DEFINITION OF TECHNICAL TERMS ......................................................................................... 24

11. ABBREVIATIONS & ACRONYMS ............................................................................................... 25

12. CONSULTANT DETAILS ............................................................................................................ 26

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PURPOSE OF THIS DOCUMENT

This document captures the BICA Strategy 2013-2016. The Strategy was developed by members of the BICA Secretariat management team and Council through a facilitated workshop process.

DOCUMENT AMMENDMENT HISTORY

Version Date Description of Amendment Amended by

0.1 02 August 2012 Create First Draft Chilipi Mogasha

0.2 15 August 2012 Incorporate comments from BICA Chilipi Mogasha

0.3 17 August 2012 Incorporate further comments from BICA

Chilipi Mogasha

1.0 05 September 2012 Final document Chilipi Mogasha

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BICA PRESIDENT FOREWORD

As the 2010-2012 strategy period draws to a close, I look back with Pride and satisfaction that the strategy has given a much needed direction and focus to steer the institute. The last 3 years have been a key period for the Institute, seeing through the transition from BIA to BICA through the enactment of the Accountants Act 2010 and formation of Botswana’s first Professional Chartered Accountancy qualification.

I wish to express my sincere appreciation to our Past Presidents, BICA Council Members and management for their efforts in rolling out the strategy and making BICA what it is today. Special appreciation to go to Ministry of Finance and Development Planning, the World Bank and Institute of Chartered Accountants in England & Wales for their guidance and support through the

process and most importantly to our stakeholders, members and the Public for all the confidence and support to the profession. To refresh, the 2010-2012 strategy was built on 4 key pillars, namely BICA Qualification, Governance and Capacity, Standards, codes & procedures and Continuous Professional Education initiatives.

The tangible results seen after the first strategy period urged the Council to proceed with the next strategy. In 2012, the BICA Council commissioned a strategy refresh session and this was actively led by the BICA Management through a 3 day interactive session, which involved consultations with BICA Council members, past presidents and some key stakeholders. The session was commenced after a stakeholder consultation session through an internal questionnaire. The output of the strategy session, which was done using a balance scorecard approach, was a 4 year strategy for the period 2013-16. The document was put through a stakeholder session in November 2012 and after incorporating the valuable stakeholder comments was approved by Council later in November 2012. I would like to thank all who took part in this session/consultations and offering us their valuable insights, experience and views. Thanks to Innolead consulting for facilitating this session (and the previous strategy session 2010-12)

With a vision “to be the leading accountancy professional body with an internationally recognised professional accountancy qualification”, the current strategy outlines qualitative and quantitative targets to achieve the BICA vision and mission. The targets are tracked from results, process, people and stakeholders perspective and have 4 key focus areas, namely,

• Positioning the BICA Qualification and Brand, • Increasing the number of BICA members and professional accountants in Botswana, • Ensuring that BICA attains sustainability and • Improving the Services that BICA offers To requote a famous saying “Take time to deliberate, but when the time for action comes, stop thinking and go in”. Amidst the current challenging times, BICA has taken bold steps and it is

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imperative to drive further with a unified desire for success. We believe this strategy would assist BICA to achieve the competitive targets that have been set

On behalf of BICA Council and myself, I wish the BICA Leadership a great success.

Welcome to BICA strategy 2013-16. PULA.

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1. THE STRATEGY DEVELOPMENT PROCESS

The methodology followed to develop the BICA strategy is aligned to, in addition to other best practice methodologies, the Balanced Scorecard Premium Execution Process as developed by Kaplan and Norton1. It aims to create an integrated, closed loop, strategic management process that links strategy formulation and planning with operational execution.

Figure 1: Kaplan and Norton Premium Execution Process

This strategy document covers phases 1, 2 and 3 and was developed using the Innolead Consulting Strategy Facilitation Workshop (SFW®) process which as described next;

1The Execution Premium, Robert Kaplan and David Norton, August 2008

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Figure 2: Innolead SFW® Process

Step 1- Determine Strategic Destination

The organisation’s management develops the strategy using Internal Analysis, External Analysis, Future Analysis and other applicable tools.

Step 2- Develop/Describe the Strategy

The organisation plans its strategy using the Strategy Map tool. The Strategy Map articulates the organisation’s strategy from explicit cause and effect relationships between the identified strategic objectives. In addition to being an effective strategy planning tool, the strategy map, with the Balanced Scorecard described next, serves as a powerful strategy management and strategy communication tool.

Step 3- Translate the Strategy

The Strategy Map is used as a framework to translate the strategy into operational terms through the development of a balanced scorecard and the identification of the initiatives that will drive performance. This will be used to measure strategy performance during implementation.

Step 4- Align Management to the Strategy

The Strategy is cascaded to develop aligned scorecards for all functional and support units in the organisation. This will ensure that all units understand how they contribute to the successful implementation of the strategy.

Step 5- Manage Performance

The functional and support scorecards are linked to the individual performance management process to develop aligned performance contracts for all employees. This ensures that all employees understand how they are expected to contribute to strategy implementation through their everyday operational activities and involvement in strategic projects.

The rest of this document follows the structure of the process described above.

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2. BICA STRATEGY EXPECTATIONS & ASSUMPTIONS

2.1 BICA Strategy Expectations:

The BICA Strategy aims to fulfil the following expectations:

1. To develop a clear understanding of the organisation’s “Current Reality” or “As Is”.

2. To paint a clear picture of where the organisation aspires to go and how.

3. To identify what may hinder the organisation achieving its goals and how these barriers will be

removed.

4. To answer the question- Who are BICA’s customers and stakeholders and what is the organisation’s

value proposition to them?

5. To provide an understanding of the industry’s competitive environment.

6. To address the organisation’s long term sustainability.

7. To ensure that BICA has the right organisational structure and human resources to implement the

strategy.

8. To address the positioning of the BICA brand.

9. To ensure that BICA will have the right leadership to drive the strategy.

10. To establish the right BICA culture.

2.2 BICA Strategy Assumptions:

The BICA Strategy is based on the following assumptions:

1. There are sufficient financial and human resources to execute the strategy.

2. The organisation has the required infrastructure.

3. The Botswana Government and ICAEW will continue to support BICA for the duration of

this strategy.

4. There will be continuity in the key BICA team.

5. There will be buy-in and commitment to the strategy from the management and Council.

6. The Botswana economy will continue to experience a shortage of professional accountants

for the strategy period and beyond.

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3. THE BICA VISION, MISSION AND CORE VALUE STATEMENTS

3.1 BICA Vision 2016

This vision statement captures BICA’s “desired future state”- what the organisation aspires to be:

3.2 BICA Mission

The BICA mission is a brief statement that defines why BICA exists. It describes the fundamental purpose of the organisation, especially what it provides for its clients and key stakeholders.

3.3 BICACore Values

To protect public interest through:

* Promoting the accountancy profession

* Facilitating quality professional accountancy services through the

monitoring and regulation of professional accountants

* Developing professional accountants

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3.3 BICA Core Values

The core values represent the attitudes, behaviours and characters that will create an enabling environment for the successful implementation of the strategy.

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4. BICA CURRENT REALITY

Vision alone is not enough. It is only by starting with an honest and diligent effort to determine the

truth of your current situation that the decisions you need to make become self-evident- Jim Collins-

Good to Great

The “Current Reality” covers both internal and external factors to determine the “AS IS” environment. It is the departure point for charting the desired strategic direction for the organisation. In this section the BICA current reality has been analysed through the following 5 categories:

Distinctive Competencies Competitive Advantages Internal Structures Major Current Concerns Stakeholder Emerging Requirements

4.1 The Distinctive Competencies of BICA

Distinctive competencies are defined as any knowledge, skills, attitudes, capabilities and values that make BICA unique from its competitors.

4.2 BICA’s Competitive Advantages What is the combination of elements in the BICA model which enable it to better satisfy the needs of its customers and stakeholders and achieve its strategic goals in the process? What enables the organization to thrive?

The legal backing through the Accountants Act No 12 of 2010 and the Financial Reporting Act No 11 of 2010.

The Continuous Professional Development (CPD) services that BICA provides to its members

The financial support of the Government of Botswana

The strategic partnership with ICAEW

The BICA provides a more ‘fit for purpose’ qualification (not a ‘one size fits all’ as with

other qualifications) that its local competitors are not in a position to match.

BICA is the only professional body whose members are allowed to conduct audits in the country

The BICA is uniquely positioned to provide practical work experience (supervised and monitored) through approved training employers in support of its qualification.

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4.3 Major Current Concerns about BICA The following were identified as the major issues of concern for the achievement of this strategy:

4.4 Structural Factors that enable or hinder BICA from Operating Effectively

Structural factors that enable or hinder BICA to function effectively (processes policies, practices, mental models, assumptions/culture etc.)

4.4.1 Structural Factors that Enable

The Accountants Act No 12 of 2010

The current BICA Policies and Procedures

The BICA Secretariat has been significantly strengthened through the recent

addition of new positions to the structure.

BICA has a highly experienced Council and the support of practicing members

The BICA brand is new and thus presents an opportunity to position it favourably in the market through the right marketing and branding.

BICA does not have sufficient human resources to implement the strategy.

Current BICA pass-rates are low. This has been primarily attributed to the compulsory

requirement to study and work simultaneously, the calibre of the current student pool

as well as other challenges in the delivery of the qualification.

There is a high compliance to standards burden as a result of an onerous regulatory framework. This situation is expected to worsen going forward as the trend towards increasing regulation continues.

The BICA is currently over-dependent on its strategic partners, other service providers and the Government of Botswana

It will not be easy to position the BICA brand to compete against the more established competition. BICA will not be able to effectively compete if it does not attain reciprocity for its qualifications.

The organisation has not done enough research to adequately inform its

understanding of its client’s needs.

The BICA does not get enough support from non-practice firms. There is inadequate participation of citizens in the Institute.

BICA is negatively affected by the Government’s slow turnaround times such as decision making, disbursement of funds, etc.

The organisation has not developed an examination question bank to mitigate against

unforeseen events.

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4.4.2 Structural factors that Hinder

The Institute does not have sufficient IT systems to support the effective execution of its business processes

A number of the committee structures have overtime, become ineffective

resulting in bureaucracy and delayed decision making.

Inadequate “market intelligence” as a result of not conducting market and

customer research.

The BICA remuneration structure is currently linked to that of the Government

and this constrains the organisation’s ability to attract and retain key skills.

4.5 Emerging Stakeholder Requirements

Emerging Stakeholder requirements are trends, patterns and other key driving forces in BICA’s

operating environment.

A. BICA Key Stakeholder

B. Identified BICA Emerging Stakeholder Needs, Trends & Patterns

Increased public interest protection expectations from the wider society

Increased legislation and standards (e.g. The establishment of the Botswana

Accountancy Oversight Authority (BAOA)

The need for clients to absorb continuously increasing fees (fee pressure)

Companies continue to appreciate the need for a well-established accountancy

function

Continued shortage of accountants in the market

The emergence of other professions that the youth perceive as more appealing.

An increased number of unemployed graduates are excluded from government funding

BICA members, BICA student members, and BICA member firms

BICA tuition provider, ATEs, and examiners

Government of Botswana

Public Sector

Private Sector

Employers

ICAEW

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5. THE BICA STRATEGY MAP

The strategy map describes the BICA strategy through the chosen objectives and measures. The measures

link together in a chain of cause and effect from the performance drivers in the Resources and People

perspective all the way to the Business Results perspective. The cause and effect linkages outline the

specific path that BICA will follow to achieve the Strategy and hence clearly articulate the BICA strategy

story. It is therefore the how of the strategy that shows the path that BICA will chart from its Current

Reality towards the Vision.

Strategy implies the movement of an organisaton from its present state to a disirable but uncertain

future position. Because the organisation has never been to this future place, the pathway to it consists

of a series of linked hypothesis. The strategy map specifies these cause and effect relationships, making

them explicit and testable- Kaplan and Norton

The BICA Strategy has 4 Key Focus Areas

1. Positioning the BICA Qualification and Brand

2. Increasing the number of BICA members and professional accountants in the Country

3. Ensuring that BICA attains sustainability

4. Improving the Services that BICA offers

Figure 3: BICA Strategy Map

for the BICA qualification due to current government policy. A student cannot be

sponsored for more than four years.

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6. THE BICA CORPORATE SCORECARD

6.1 Results (Impact) Perspective

The Results Perspective captures the High Level Targets that translate and quantify the BICA vision. The

attainment of the targets below will signal that BICA has achieved its target performance milestones on the

roadmap towards its long term vision.

The table below shows the specific Results Objectives that will drive this strategy.

STRATEGIC OBJECTIVE KPI BASELINE TARGET 2016

Increase in total number of Professional Accountants # of

Professional Accountants

1000 1455

Increase the number of BICA Qualified Accountants # of BICA Chartered

Accountants 0 55

Increase the number of BICA members

# of BICA Members

1600 2655

# of Technicians

600 1200

Increase revenue generation Revenue (P

000)

6,000 11,162

6.2. Customer & Stakeholder Perspective

This strategy appreciates that it is only through the fulfilment of a compelling customer and stakeholder

value proposition that BICA will realise its goals in the Results Perspective and hence the Vision.

The table below shows the specific customer and stakeholder objectives and initiatives that will drive this

strategy.

Strategic Objective

KPI Baseline Target 2016

Related Objectives & Initiatives

Increase Stakeholder satisfaction

% Stakeholder Satisfaction

Index

60% (Estimated)

90%

Determine the baseline for the BICA Stakeholder Satisfaction

Improve the credibility of the BICA Brand

Brand Perception

Index

45% (Estimated)

80%

Determine the baseline BICA Perception Index

Maintain IFAC Membership

Increase member benefits

Number of Member Benefits

8 16

Increase the coverage of CPD events

# of CPD events

14 20 To develop and approve plan for increased CPD Coverage

# of New CPD events

5 10

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Categories

Increase the Quality of BICA services

% Complaints Resolved

60% (Estimated)

95% To develop a BICA IT Strategy

% Success Rate (AQM)

30% 70%

6.3 Internal Process Perspective

The Internal Process Perspective identifies the key strategic processes that BICA will need to excel at in

order to successfully deliver on its Customer and Stakeholder Value Proposition.

The table below shows the specific Internal Process Objectives and Initiatives that will drive this strategy.

Strategic Objective



Develop Professional Accountants Technician Qualification

% 1st Time Pass Rate

NA 25%

To ensure that 100% of Trainers and ATEs go through the Trainer Improvement Programme annually

To implement an Induction Programme for BICA students

To implement a bi-annual Student Support Forum for BICA students

To monitor compliance of Tuition Providers through the approved framework

To develop an Examinations Databank

To develop an Tuition Provider Self-Assessment tool

BICA Annual Enrolment

Annual

Enrolment

110

N/A

300

300

Addressed by Marketing Strategy

To establish and Implement BICA Accounting Technician qualification

Monitor Compliance

% CPD Compliance

85% 90% To implement the disciplinary process

% Compliance

to Registration

73% 90%

Improve Marketing

# of Membership

Enquiries 500 500

To review and develop BICA Marketing Strategy

# of BICA Qualification

Enquiries NA 5000

Manage Strategic Relationships

% SLA Compliance

NA 95% To effectively manage key strategic

partnership

Technical % of 50% 90% To strive to successfully resolve at least

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Support Enquiries Successfully

Resolved

(estimated) 90% of all technical enquiries submitted to BICA.

6.4 People and Resources Perspective

The organisation’s Human Resources are the foundations on which the BICA strategy is built. They are the

ones that will improve and run the process and implement the projects and initiatives required by the

strategy. It is important that they are supported by ensuring that there are adequate resources and

systems in place.

The table below shows the specific People and Resource Objectives and Initiatives that will drive this

strategy.

Strategic Objective



Relevant Committees and Experts

% Quorum Formed

<50% (estimated)

100%

To review all existing committee structures

To introduce monetary incentives for Council & Committee members

Attract and Retain Key Staff

% Key Posts Filled

40% 100%

To ensure that the structure is aligned to the new BICA strategy

To review the BICA Conditions of Services and align to new strategy

Improve Employee Skills

% Average Staff

Performance

50% (Estimated)

90%

To develop BICA HR Strategy

To develop annual BICA Training Plan aligned to the HR strategy

% Average Leadership

Performance

50% (Estimated)

90%

To implement the BICA Scheme of

Service

Improve Employee Engagement

% Staff Engagement

60% (Estimate)

90%

To determine the baseline for BICA employee engagement

To ensure that the strategy is communicated to all BICA employees

To cascade the BICA Strategy

Reduce Dependency on Government

% Non-Government

Funding 67% 79%

To increase the % of Non Goverment funding from 67% to 79% by 2016

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7. BICA STRATEGY CORE TEAM

Role Description Name

Strategy Project Sponsor

The Project Sponsor holds a senior position within the organisation and ensures sufficient funding and resource availability for the project. In addition, the Project Sponsor is responsible for the motivation and visibility, at a senior level, throughout the organisation.

BICA President

Strategy Project Coordinator

The role is to assist in the day-to-day coordination of activities and implementation of the strategy supporting the Project Managers and the CEO

CEO

8. BICA STRATEGY RISK ANALYSIS

Risk management is a continuous process as part of good project governance practice. It

involves identifying, ranking and coming up with risk response strategies to maximise the

probability of success of the strategy project. The risks are classified into three categories

being: High, Medium and Low. Mitigation actions are identified for the High and Medium

Risks.

The initial identified risks are captured in the tables below:

High Risks:

1 The possible loss of key staff members critical to the strategy implementation

Mitigation:

BICA to develop a Succession Plan

Responsible:

CEO

Due Date:

Q1 2013

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Medium Risks:

2 Insufficient Budget may delay implementation of key strategy initiatives

Mitigation:

Monitor

Responsible:

Finance

Due Date:

On Going

Low Risks:

3 Failure to meet implementation timelines

Mitigation:

Monitor

4 Loss of key strategic partners

Mitigation:

Addressed in the strategy

5 Lack of staff buy-in

Mitigation:

Addressed through cascading and communication

9. Implementation Roadmap - Way Forward

In line with the strategy development process and good practice, the next steps in

maintaining the momentum of this project and implementing this strategy are as follows;

9.1 Approval of the Strategy

The BICA Council is responsible for approving this strategy for implementation.

9.2 Communication of the Strategy

It is essential that the BICA communicates the strategy extensively to its employees to ensure

awareness, build understanding and gain buy-in and commitment (employees cannot be

expected to help implement a strategy that they are not aware of or do not understand).

You can never over communicate a vision. When you think you have communicated enough

you are probably wrong by a factor of 10, maybe a 100 or even a 1000!-John Kotter- Leading

Change

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9.3 Cascading the Strategy Scorecards

To realise maximum benefit the BICA executive will need to link the corporate strategy to the

functional and support unit strategies. This is achieved through the cascading and translation

of the corporate strategy to develop next level scorecards that will describe how the units will

contribute to the overall strategy as well as how their performance will be measured. The

objective is to achieve alignment both vertically and horizontally throughout the organisation.

This will ensure that all BICA employees understand the strategy and are motivated to

contribute to its delivery.

Figure 4: Strategy BSC cascading process

9.4 Alignment of Resources and the Budget

To ensure that there are adequate resources to implement the strategy, BICA will need to

ensure that strategy is linked to the annual budgets and develop aligned operational plans.

9.5 Strategy Management

The Strategy Management Team consisting of the CEO and Directors is responsible for

ensuring that strategic planning is linked with operational planning, implementation, feedback

and learning throughout BICA.

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Figure 5: The Office of Strategy Management (OSM)

9.6 Monitoring the Strategy Implementation

To monitor the implementation of the strategy BICA will need to put the following processes in

place:

Operational Review Meetings – Monthly meetings are held to examine the

performance of the different units and address problems that arise or persist.

Strategy Review Meetings – Bi Monthly meetings are held to review performance in

line with the Strategy Scorecards and feed into the reports to Council.

9.7 Annual Reviewing of the Strategy

In addition to the above meetings the strategy Management Team conducts separate annual

meetings to test whether the fundamental strategic assumptions remain valid and address

whether the strategy is working.

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9.8

Expectations Issues raised to ensure that the output is focused on issues important to BICA

Assumptions Those constraints or issues which will form the basis for the scoping of the strategy

10. DEFINITION OF TECHNICAL TERMS

Current Reality

Factors which refer to the current situation within BICA, either positive or negative. This involves a) Distinctive Competencies, b) Emerging Stakeholder Requirements, c) Major Concerns, and d) Major Structural Factors that either support or hinder the functioning of BICA.

Vision Captures what BICA aspires to be. A vision gives shape and direction to the organisation’s future, and it helps people set goals and milestones to take the organisation closer to the desired future state.

Mission The mission statement defines what BICA exists for.

Core Values Represent the organisational attributes that will drive BICA towards the Vision and Core Purpose. Values describe how an organisation intends to operate on a day-to-day basis, as it pursues its vision. Values are best expressed in terms of behaviour.

Strategy Map Describes the BICA Strategy through the selected strategic objectives and measures. The measures link together in a chain of cause and effect from the performance drivers in the Leadership, People and Strategy Perspective all the way to the Business Results perspective. The cause and effect linkages outline the specific path that BICA will follow to achieve its strategy.

Balanced Scorecard

The balanced scorecard links the high level measures with targets from the BICA strategy. The selected measures represent a tool for the BICA leadership to use to communicate to members and stakeholders the outcomes and performance drivers by which the organisation will achieve its strategic vision, mission and objectives.

Strategic Objectives

Strategic areas that focus BICA on specific and targeted performance in order to achieve the desired results

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11. ABBREVIATIONS & ACRONYMS

BICA

Botswana Institute of Chartered Accountants

CA

Chartered Accountant

CEO

Chief Executive Officer

CPD

Continuous Professional Development

CVP

Customer Value Preposition

HR

Human Resources

ICAEW

Institute of Chartered Accountants in England and Wales

IFAC

International Federation of Accountants confederation

KPI

Key Performance Indicator

SLA

Service Level Agreement

OSM

Office of Strategy Management

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12. CONSULTANT DETAILS

The BICA 2013-2016 Strategy Review process was facilitated by Innolead Consulting.

CONTACT ADDRESS:

Innolead Consulting

Gaborone International Finance Park

Kgale Terrace

Plot 140, Unit 2

Tel: +267 3909102

Fax: +267 3180565

PEOPLE FOCUSED CONSULTING

botswana institute of chartered accountants (bica) 2013-2016... · 2015-07-31 · the development...

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