Qualifications Scotland (SQA) Higher Business Management Past Papers 2026

Knowledge + case-study application

Duration: 2 hours 45 minutes

Researched investigation

Duration: 8 hours notional under some supervision and control

Finance — ratio analysis and financial performance interpretation

The 2023 report notes 'Most candidates failed to describe the Profit for the Year ratio.' The 2025 report records candidates mixing up current assets and non-current assets and failing to identify the direction of change in financial data. Finance is the only content area singled out for special emphasis: 'Centres should put further emphasis on the finance topics.'

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Cash budgets — distinguishing profit from cash flow and explaining preparation benefits

In 2024, 'Many candidates were unable to explain the benefit of preparing a cash budget despite showing an understanding of what a cash budget is.' The same error recurs in 2025: 'Some candidates did not sufficiently explain reasons to prepare a cash budget. Some candidates missed out on marks as they referred to profit/loss in a cash budget.' Candidates confuse profitability with liquidity every year.

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Motivation theories — Herzberg's two-factor theory and employee relations

2023 explicitly flags: 'Most candidates displayed poor knowledge of Herzberg's theory of motivation.' In 2024, 'Most candidates failed to fully understand what was meant by positive employee relations, giving generic motivational points.' Candidates substitute common-sense observations for theoretical content, which does not gain marks.

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SWOT analysis — purpose vs description

In 2025, 'Many candidates did not answer the question that asked them to describe the purpose of a SWOT. Descriptions of SWOT with no mention of the purpose did not gain marks.' In 2024, SWOT was identified as a topic most candidates had no understanding of. Candidates describe what SWOT stands for rather than what it is used for.

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Operations technology — specific systems rather than generic software references

In 2023, 'Many candidates were not specific about the technology they were referring to, giving general points about the use of software. Some did not relate their answer to the operations department.' This exact pattern recurs in 2024: 'Many candidates were not specific about which technology they were describing, answering in general terms.' Vague answers about 'software' or 'computers' score nothing.

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Quality management — specific methods rather than general quality statements

In 2024, 'Many candidates did not refer to specific methods of ensuring quality. They answered in general terms.' Answers mentioning 'good quality' or 'checking products' without naming methods such as quality circles, benchmarking, total quality management, or quality assurance procedures receive no credit.

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Assignment conclusions — reaching an overall judgement based on two or more findings

Every course report from 2023 to 2025 identifies conclusions as 'one of the most challenging areas.' The 2025 report specifies that conclusions must be 'an overall judgement/summative point that is based on at least two different findings.' Most candidates simply repeat analytical points in slightly different words.

Assignment

Manager roles and stakeholder identification — applying course-specification terminology

In 2025, 'Many candidates struggled to relate their answers to identify a role of a manager based on the list in the course specification.' In 2024, 'Many candidates incorrectly used Boohoo plc as a stakeholder. Some candidates were unable to recognise the term stakeholder.' Candidates use everyday language instead of the precise course-specification vocabulary that markers require.

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