The activity is organised around explicit intended learning outcomes, authentic learning activities, formative checkpoints, associated assessment criteria and observable evidence of achievement. The narrative is the professional context through which the outcomes are developed; it does not replace the curriculum structure.
The design deliberately integrates foundational competence (understanding concepts and assumptions), practical competence (performing spreadsheet and analytical tasks) and reflexive competence (adapting reasoning, evaluating uncertainty and transferring learning).
The activity is best described as designed in accordance with South African outcomes-based and constructive-alignment principles. It should not be represented as independently “CHE accredited” or as an NQF-registered qualification. Exact formal module-level alignment would require the approved Stellenbosch module outcomes, assessment plan and institutional curriculum documentation.
Reviewer note
One case, one evolving model, one professional decision
The activity is structured as a continuous workplace narrative. The learner receives imperfect supplier information, constructs a transparent spreadsheet model, encounters a challenge to an assumption, stress-tests the model, communicates a recommendation and reflects on transfer.
The five-step arc is Understand → Build → Test → Decide → Reflect. The separate Spreadsheet Essentials bridge supports true beginners in either Microsoft Excel or Google Sheets without turning the activity into a generic software tutorial.
This activity is designed to evidence publicly documented SAICA competencies associated with the former CA2025 framework, now described by SAICA as the CA of the Future Competency Framework. It particularly integrates:
Digital acumen
Digital user skills: using technology as an enabler of decision-making; data analysis and spreadsheet modelling; deliberate use of formulas, references and visual communication.
Decision-making acumen
Analytical and critical thinking, weighing alternatives, integrated thinking, numerical reasoning and judgement.
Professional scepticism
Questioning supplier assumptions and unsupported claims, identifying evidence gaps and withholding reliance until appropriate evidence is obtained.
Why this is Digital- and Leadership Acumen
Digital acumen is treated as more than software proficiency. The learner uses a spreadsheet (Excel or Google Sheets) to structure information, make logic auditable, interrogate uncertainty and communicate evidence. Leadership/professional acumen enters when the learner must make a qualified recommendation despite competing criteria and incomplete evidence.
Balances evidence, uncertainty and information needs
Scepticism/reflection
Accepts claims at face value
Identifies need for verification
Specifies credible evidence and explains why it matters
Alignment note: this is a non-credit application demonstration. The public sources support alignment with Stellenbosch's Digital- and Leadership Acumen context and SAICA's competency language, but exact module-level constructive alignment would require the formally approved module outcomes and assessment plan.
Publicly documented curriculum context
Stellenbosch School of Accountancy includes Digital- and Leadership Acumen modules in its accountancy programmes, including modules focused on data analytics for accountants.
SAICA defines digital user skills as using technology ethically to optimise decision-making and business efficiencies, and defines decision-making competencies including analytical thinking, critical thinking, integrated thinking and judgement.
SAICA describes professional scepticism as questioning information, remaining alert to possible error or fraud, and critically evaluating evidence.
Sources for reviewer verification: SAICA CA of the Future / Competencies Defined; SAICA IAC competency framework; Stellenbosch School of Accountancy programme information.
Platform design rationale
Spreadsheet reasoning is the competence; software menus are scaffolding
The activity deliberately preserves identical formulas, sheet names and cell addresses across Microsoft Excel and Google Sheets. Platform-specific guidance is limited to interface operations such as opening/saving, number formatting, filling formulas and chart creation.
This allows the learner to demonstrate transferable digital acumen rather than success being contingent on prior familiarity with one vendor interface.
V7 interaction design
Interactivity is tied to evidence of learning
The interactive elements are deliberately sparse and purposeful: a pre-model prediction activates prior conceptions; formula reveals support guided practice; management messages maintain authentic workplace narrative; sensitivity interpretation requires judgement rather than calculation alone; the pre-submission checklist makes assessment criteria visible; and the final reflection closes the prediction-feedback-transfer loop.
Decorative interaction has been avoided. Each interaction either elicits evidence, provides formative feedback, scaffolds performance or strengthens transfer.
Design principle: technical spreadsheet skills are introduced at the point where the case creates a reason to use them.