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CIMA E1 · Operational Level

A. Role of the finance function

This section explores the role of the finance function in supporting organisational decision-making, controlling performance, and driving strategy across diverse operating contexts. It introduces the information-to-impact framework for translating data and information into measurable business value.

  • 15 lessons
  • 2 modules
  • 2.7h of video
  • ~20% of the exam
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What you'll learn

By the end of A. Role of the finance function.

  • Explain how the finance function contributes to organisational success through decision support, performance control, and strategic alignment
  • Describe the various contexts in which organisations operate and their implications for the finance function
  • Identify and evaluate sources of data and information available to finance professionals
  • Classify different types of information and assess their relevance for organisational decision-making
  • Apply the information-to-impact framework to translate data into actionable business insights
  • Analyse the role of technology and stakeholder engagement in enhancing the effectiveness of the finance function

The lessons

15 lessons, module by module.

Role of the finance function

11 lessons
  1. 1 Role of the finance function - introduction 6m
  2. 2 The contexts that organisations operate in - part 1 13m
  3. 3 The contexts that organisations operate in - part 2 12m
  4. 4 The contexts that organisations operate in - part 3 14m
  5. 5 The contexts that organisations operate in - part 4 9m
  6. 6 Creation and preservation of value by the finance function - part 1 6m
  7. 7 Creation and preservation of value by the finance function - part 2 9m
  8. 8 Corporate governance - part 1 15m
  9. 9 Corporate governance - part 2 8m
  10. 10 Ethics 18m
  11. 11 CSR 6m

Activities of finance professionals

4 lessons
  1. 1 The information to impact framework 8m
  2. 2 Sources of data and information 8m
  3. 3 Types of information 14m
  4. 4 Technology and stakeholders 16m

Questions

About A. Role of the finance function.

What does the 'Role of the finance function' section cover?

This section covers the strategic and operational contributions of the finance function to organisations. It examines how finance supports decision-making, controls performance, and aligns with organisational strategy. The section also introduces the information-to-impact framework, which demonstrates how finance professionals translate raw data and information into measurable business value across diverse operating contexts.

Is this section important for the E1 exam?

Yes, this section is fundamental to the E1 exam. It establishes the conceptual foundation for understanding how finance functions within organisations and introduces the information-to-impact framework, which underpins many examination questions. Mastery of this section is essential for success across all subsequent E1 topics.

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