Paper 6CITG Professional Level100 marks

Strategy and Governance

Explore strategic management, operations, HR, and corporate governance — equipping the Chartered Tax Practitioner to operate at the highest organisational level.

About This Paper

What is Strategy and Governance?

Strategy and Governance ensures that Chartered Tax Practitioners understand the broader management and governance context in which their clients and employers operate. Tax decisions are never made in isolation — they are part of a wider strategic, governance, and ethical framework. This paper covers strategic analysis tools, operational management, HR strategy, and corporate governance best practice both in Ghana and internationally. It prepares candidates to occupy senior advisory and managerial positions in commerce, industry, and public practice.

Syllabus Content

What You'll Study

01

Strategic analysis

SWOT, PEST/PESTLE, Porter's Five Forces, BCG Matrix, Value Chain analysis — applying each to real business scenarios.

02

Strategic options and evaluation

Internal growth, external growth, international strategies, exit strategies, and evaluating strategic fit.

03

Operations management

Just-in-time (JIT) techniques, Total Quality Management (TQM), capacity planning, and time management.

04

Human resource strategy

HR planning cycle, recruitment and selection, performance appraisal, training and development, and remuneration frameworks.

05

Corporate governance principles

Board composition and committees, executive and non-executive directors, best practice codes (King Report, UK Combined Code, OECD).

06

Internal controls and audit

Purpose and design of internal controls, Internal Audit Act, Financial Administration Act, and reporting on control effectiveness.

07

Ethics and CSR

Ethical responsibilities of directors, managing ethical behaviour, social responsibility frameworks, and sustainability reporting.

All Key Topic Areas

Strategic analysis (SWOT, PEST, Porter's)BCG Matrix & Product Life CycleStrategic development & evaluationTotal Quality ManagementHR planning & compensationBoard composition & governanceInternal controlsEthics & corporate social responsibility
Professional Development

Skills You'll Develop

01
Strategic thinking
02
Governance awareness
03
People management
04
Ethical leadership
05
Organisational analysis
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Exam Strategy

How to Pass Strategy and Governance

Strategy questions are scenario-based — apply the tool (SWOT, Porter, etc.) directly to the business described. Do not write a general explanation of the model; use it to analyse the specific scenario and make a clear recommendation.

Career Outcomes

Where This Paper Takes You

Tax Director

Chief Tax Officer

Strategy Consultant

Board Adviser

Senior Manager (Public Practice)

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