Advanced Performance Management (APM)

Advanced
Performance
Management
(APM)
Syllabus and study guide

September 2023 to June 2024

Designed to help with planning study and to provide

detailed information on what could be assessed in any
examination session

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 Advanced Performance Management (APM)

Contents
1.Intellectual levels ......................................3
2.Learning hours and education recognition3
3.The structure of ACCA qualification .........4
4. Guide to ACCA examination structure and
delivery mode .............................................5
5.Guide to ACCA examination assessment.7
6. Relational diagram linking Advanced
Performance Management (APM) with other
exams .........................................................8
7. Approach to examining the syllabus ........8
8. Introduction to the syllabus......................9
9. Main capabilities ...................................11
10. The syllabus ........................................12
11. Detailed study guide............................13
12.Summary of changes to Advanced
Performance Management (APM) .............19

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 Advanced Performance Management (APM)

1.Intellectual levels 2.Learning hours and

education recognition
The syllabus is designed to progressively
broaden and deepen the knowledge, skills
The ACCA qualification does not prescribe
and professional values demonstrated by
or recommend any particular number of
the student on their way through the
learning hours for examinations because
qualification.
study and learning patterns and styles vary
greatly between people and organisations.
The specific capabilities within the detailed
This also recognises the wide diversity of
syllabuses and study guides are assessed at
personal, professional and educational
one of three intellectual or cognitive levels:
circumstances in which ACCA students find
themselves.
Level 1: Knowledge and
comprehension
As a member of the International Federation
Level 2: Application and analysis
of Accountants, ACCA seeks to enhance the
Level 3: Synthesis and evaluation
education recognition of its qualification on
both national and international education
Very broadly, these intellectual levels relate
frameworks, and with educational authorities
to the three cognitive levels at which the
and partners globally. In doing so, ACCA
Applied Knowledge, the Applied Skills and
aims to ensure that its qualification is
the Strategic Professional exams are
recognised and valued by governments,
assessed.
regulatory authorities and employers across
all sectors. To this end, ACCA qualification
Each subject area in the detailed study
is currently recognised on the education
guide included in this document is given a 1,
frameworks in several countries. Please
2, or 3 superscript, denoting intellectual
refer to your national education framework
level, marked at the end of each relevant
regulator for further information.
learning outcome. This gives an indication of
the intellectual depth at which an area could
Each syllabus is organised into main subject
be assessed within the examination.
area headings which are further broken
However, while level 1 broadly equates with
down to provide greater detail on each area.
Applied Knowledge, level 2 equates to
Applied Skills and level 3 to Strategic
Professional, some lower level skills can
continue to be assessed as the student
progresses through each level. This reflects
that at each stage of study there will be a
requirement to broaden, as well as deepen
capabilities. It is also possible that
occasionally some higher level capabilities
may be assessed at lower levels.

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 Advanced Performance Management (APM)

3.The structure of ACCA qualification

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 Advanced Performance Management (APM)

skills, rather than, for example, their ability to

perform simple calculations.
4. Guide to ACCA
examination structure and Strategic Professional
Essentials:
delivery mode Strategic Business Leader is ACCA’s case
study examination at Strategic Professional
The pass mark for all ACCA Qualification and from September 2023 is examined as a
examinations is 50%. closed book exam of 3 hours and 15
minutes, including reading, planning and
The structure and delivery mode of reflection time which can be used flexibly
examinations varies. within the examination.

Applied Knowledge Pre-seen information for the Strategic

The Applied Knowledge examinations Business Leader exam will be released two
contain 100% compulsory questions to weeks before the exam sitting. The pre-seen
encourage students to study across the information contains background and
breadth of each syllabus. These are contextual details in order for students to
assessed by a two-hour computer based familiarise themselves with the fictitious
examination. organisation that they will be examined on
and the industry in which it operates.
Applied Skills
The Corporate and Business Law exam is a The Strategic Business Leader exam will
two-hour computer-based objective test contain new information in the form of
examination for English and Global. exhibits and students are required to
complete several tasks. All questions are
For the format and structure of the compulsory and each examination will
Corporate and Business Law or Taxation contain a total of 80 technical marks and 20
variant exams, refer to the ‘Approach to professional skills marks.
examining the syllabus’ section of the
relevant syllabus and study guide. As this is a closed book exam, the pre-seen
information is also available within the
The other Applied Skills examinations examination.
(PM, TX-UK, FR, AA, and FM) contain a mix
of objective and longer type questions with a Strategic Business Reporting is a three hour
duration of three hours for 100 marks. These 15 minutes exam. It contains two sections
are assessed by a three-hour computer- and all questions are compulsory. This exam
based exam. Prior to the start of each exam contains four professional marks.
there will be time allocated for students to be
informed of the exam instructions. Options:
The Strategic Professional Options are all
The longer (constructed response) question three hours 15 minutes computer-based
types used in the Applied Skills exams exams. All contain two sections and all
(excluding Corporate and Business Law) questions are compulsory.
require students to effectively mimic what
they do in the workplace. Students will need All option exams contain a total of 80
to use a range of digital skills and technical marks and 20 professional skills
demonstrate their ability to use spread marks.
sheets and word processing tools in
producing their answers, just as they would The question types used at Strategic
use these tools in the workplace. These Professional require students to effectively
assessment methods allow ACCA to focus mimic what they would do in the workplace.
on testing students’ technical and application
These exams offer ACCA the opportunity to
focus on the application of knowledge to

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 Advanced Performance Management (APM)

scenarios, using a range of tools including

word processor, spreadsheets and
presentation slides - not only enabling
students to demonstrate their technical and
professional skills but also their use of the
technology available to today’s accountants.

Time management
ACCA encourages students to take time to
read questions carefully and to plan answers
but once the exam time has started, there
are no additional restrictions as to when
students may start producing their answer.

Students should ensure that all the

information and exam requirements are
properly read and understood.

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 Advanced Audit and Assurance (AAA-INT)

5.Guide to ACCA
examination assessment

ACCA reserves the right to examine any For UK tax exams, examinations falling
learning outcome contained within the study within the period 1 June to 31 March will
guide. This includes knowledge, techniques, generally examine the Finance Act which
principles, theories, and concepts as was passed in the previous year. Therefore,
specified. For the financial accounting, audit exams falling in the period 1 June 2023 to
and assurance, law, and tax exams except 31 March 2024 will examine the Finance Act
2022 and any examinable legislation which
where indicated otherwise, ACCA will
is passed outside of the Finance Act before
publish examinable documents once a year
31 May 2022.
to indicate exactly what regulations and
legislation could potentially be assessed For additional guidance on the examinability
within identified examination sessions. of specific tax rules and the depth in which
they are likely to be examined, reference
For most examinations (not tax), regulations should be made to the relevant Finance Act
issued or legislation passed on or before 31 article written by the examining team and
August annually, will be examinable from 1 published on the ACCA website.
September of the following year to 31
August of the year after that. Please refer to None of the current or impending devolved
the examinable documents for the exam taxes for Scotland, Wales, and Northern
(where relevant) for further information. Ireland is, or will be, examinable.

Regulations issued or legislation passed in

accordance with the above dates will not be
examinable if the effective date is in the
future, unless explicitly stated otherwise in
this syllabus and study guide or examinable
documents.

The term issued or passed relates to when

regulation or legislation has been formally
approved.

The term effective relates to when regulation

or legislation must be applied to an entity’s
transactions and business practices.

The study guide offers more detailed

guidance on the depth and level at which the
examinable documents will be examined.
The study guide should therefore be read in
conjunction with the examinable documents
list.

7 Seema Dogra
 Advanced Performance Management (APM)

6. Relational diagram linking Advanced Performance

Management (APM) with other exams

This diagram shows links between this exam and other exams preceding or following it.
Some exams are directly underpinned by other exams such as Advanced Performance
Management by Performance Management. This diagram indicates where students are
expected to have underpinning knowledge and where it would be useful to review previous
learning before undertaking study.

7. Approach to examining the syllabus

The Advanced Performance Management exam builds upon the skills and knowledge
examined in the Performance Management exam. At this stage candidates will be expected
to demonstrate an integrated knowledge of the subject and an ability to relate their technical
understanding of the subject to issues of strategic and operational importance to the
organisation. The study guide specifies the wide range of contextual understanding that is
required to achieve a satisfactory standard at this level.

The examination will also focus on the following professional skills and behaviours:

• Communication

• Analysis and Evaluation

• Scepticism

• Commercial Acumen

Examination Structure

The syllabus is assessed by a three-hour 15 minutes examination.

Section A

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 Advanced Performance Management (APM)

Section A of the exam will always be a 50-mark case study based on an organisation in a
particular business context. The 50 marks will comprise of 40 technical marks and 10
professional skills marks. All of the professional skills will be examined in Section A.

It is likely to include the organisation’s mission statement and strategic objectives and
candidates will be expected to be able to assess the methods by which the organisation is
controlling, managing and measuring performance in order to achieve its objectives. This
assessment could include an evaluation of the organisation’s performance report, its
information systems, new strategies or projects and its performance management and
measurement systems. Candidates should understand that they will be expected to
undertake calculations, draw comparison against relevant information where appropriate and
be prepared to offer alternative recommendations as needed.

Management accountants are required to look across a range of issues which will affect
organisational performance, the achievement of objectives and impact on operations and so
candidates should expect to see Section A of the exam focus on a range of issues from
across syllabus sections A, B and C. These will vary depending on the business context the
case study in Section A is based on.

Section A questions will ask candidates to produce a response in a specific format, for
example a report to the Board of Directors.

Section B

Candidates will be required to answer a further two 25-mark questions in Section B of the
exam, which will normally comprise of scenario based questions. The 25 marks will comprise
of 20 technical marks and 5 professional skills marks. Section B questions will examine a
combination of professional skills appropriate to the question. Each question will examine a
minimum of two professional skills from Analysis and Evaluation, Scepticism and
Commercial Acumen.

One of the Section B questions will come mainly from syllabus section D, however the other
Section B question can come from any other syllabus section.

Section B questions will also require candidates to address a range of issues influencing
performance of organisations in specific business situations.

Total 100 marks

8. Introduction to the syllabus

The aim of the syllabus is to apply relevant knowledge, skills and exercise professional
judgement in selecting and applying strategic management accounting techniques in
different business contexts to contribute to the planning, control and evaluation of the
performance of an organisation and its strategic and operational development.

The Advanced Performance Management syllabus further develops key aspects introduced
in Performance Management at the Applied Skills level.

The syllabus introduces candidates to the strategic role of management accounting as a

discipline for planning and controlling performance so that strategic objectives can be set,

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 Advanced Performance Management (APM)

monitored and controlled. It recognises the impact of external factors on strategic

management issues and covers the risks these factors present and how they can be
measured and managed. From appreciating the strategic context of performance
management and the impact of wider factors, the syllabus examines the issues relating to
performance management information systems and their design. It also addresses the
impact which developments in technology will have on the performance management and
measurement systems used by organisations.

The syllabus then moves from performance management systems to the scope and
application of high-level performance measurement techniques in a variety of contexts,
including not-for-profit organisations and multi-national businesses. Having covered the
strategic aspects of performance management and operational systems for the
measurement and control of performance in a wide range of organisational contexts, ,
candidates are then expected to synthesise this knowledge in the role of an advisor to senior
management or independent clients on how to assess and control the performance of an
entity.

The professional skills section of the syllabus links to all others and provides a range of
professional skills which the candidate must demonstrate in the exam. These professional
skills will make candidates more employable, or if already in work, will enhance their
opportunities for advancement.

The syllabus concludes with outcomes relating to the demonstration of appropriate digital
and employability skills in preparing for and taking the APM examination. This includes being
able to access and open exhibits, requirements and response options from different sources
and being able to use the relevant functionality and technology to prepare and present
response options in a professional manner. These skills are specifically developed by
practising and preparing for the APM exam, using the learning support content for computer-
based exams available via the practice platform and the ACCA website, and will need to be
demonstrated during the live exam.

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 Advanced Performance Management (APM)

9. Main capabilities

On successful completion of this exam, candidates should be able to:

A Use strategic planning and control models to plan and monitor organisational
performance
B Identify and evaluate the design features of effective performance management
information and monitoring systems and recognise the impact of developments in
technology on performance measurement and management systems.
C Apply appropriate strategic performance measurement techniques in evaluating and
improving organisational performance
D Advise clients and senior management on strategic business performance
evaluation
E Apply a range of professional skills in addressing requirements within the Advanced
Performance Management exam, and in preparation for, or to support, current work
experience
F Employability and technology skills

This diagram illustrates the flows and links between the main capabilities of the syllabus and
should be used as an aid to planning teaching and learning in a structured way.

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 Advanced Performance Management (APM)

10. The syllabus 7. Other behavioural aspects of

performance measurement
A Strategic planning and control
1. Strategic management accounting D Performance evaluation

2. Performance hierarchy 1. Alternative views of performance

3. Performance management and control measurement and management
of the organisation
2. Strategic performance issues in complex
4. Changes in business structure and
business structures
management accounting
5. Environmental, social and governance E Professional skills
factors
B Performance management 1. Communication
information systems and
developments in technology
2. Analysis and evaluation
1. Performance management information
systems 3. Scepticism
2. Sources of management information
4. Commercial acumen
3. Recording and processing systems
and technologies F Employability and technology skills

4. Data analytics
1. Use computer technology to efficiently
5. Management reports access and manipulate relevant
information.

C Strategic performance 2. Work on relevant response options,

measurement using available functions and
technology, as would be required in the
workplace.
1. Strategic performance measures in the
private sector
3. Navigate windows and computer
screens to create and amend responses
2. Divisional performance and transfer
to exam requirements, using
pricing issues
appropriate tools.
3. Strategic performance measures in
4. Present data and information effectively,
not-for-profit organisations
using the appropriate tools.
4. Non-financial performance indicators

5. The role of quality in management

information and performance
measurement systems

6. Performance measurement and strategic

human resource management issues

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 Advanced Performance Management (APM)

the formulation of subsidiary

11. Detailed study guide performance objectives.[2]

c) Apply critical success factor analysis

A Strategic planning and in developing performance metrics
control from business objectives.[3]

1. Strategic management accounting d) Identify and discuss the

characteristics of operational
a) Explain the role of strategic performance.[2]
performance management in
strategic planning and control.[2] e) Discuss the relative significance of
planning activities as against
b) Discuss the role of performance controlling activities at different levels
measurement in checking progress in the performance hierarchy.[3]
towards the corporate objectives.[2]
f) Explain the performance ‘planning
c) Compare planning and control gap’ and evaluate alternative
between the strategic and strategies to fill that gap.[3]
operational levels within a business
entity.[2] 3. Performance management and
control of the organisation
d) Discuss the scope for potential
conflict between strategic business a) Evaluate the strengths and
plans and short-term localised weaknesses of alternative budgeting
decisions.[2] models and compare such
techniques as fixed and flexible,
e) Evaluate how models such as SWOT rolling, activity based, zero based
analysis, PEST, Boston Consulting and incremental.[3]
Group, balanced scorecard, Porter’s
generic strategies and 5 Forces may b) Evaluate different types of budget
assist in the performance variances and how these relate to
management process.[3] issues in planning and controlling
organisations.[3]
f) Apply and evaluate the methods of
benchmarking performance.[3] c) Evaluate the increased use of non-
traditional profit-based performance
g) Evaluate how risk and uncertainty play measures in controlling organisations
an important role in planning, decision- (e.g. beyond budgeting). [3]
making and reporting of performance
at all levels of an organisation, 4. Changes in business structure
including the impact of the different risk and management accounting
appetites of stakeholders'. [3]
a) Identify and discuss the particular
2. Performance hierarchy information needs of organisations
adopting a functional, divisional or
a) Discuss how the purpose, structure network form and the implications for
and content of a mission statement performance management.[2]
impacts on performance
measurement and management.[2] b) Assess the changes to management
accounting systems to reflect the
b) Discuss how strategic objectives are needs of modern service orientated
cascaded down the organisation via businesses compared with the needs

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 Advanced Performance Management (APM)

of a traditional manufacturing
industry.[3] B Performance management
c) Assess the influence of Business
information systems and
Process Re-engineering on systems developments in
development and improvements in technology
organisational performance.[3]
1. Performance management
d) Analyse the role that performance information systems
management systems play in
business integration using models a) Discuss, with reference to
such as the value chain and performance management, ways in
McKinsey’s 7S’s.[3] which the information requirements
of a management structure are
e) Discuss how changing an affected by the features of the
organisation’s structure, culture and structure.[2]
strategy will influence the adoption of
new performance measurement b) Evaluate the compatibility of
methods and techniques.[3] management accounting objectives
and the management accounting
f) Assess the need for businesses to information systems.[3]
continually refine and develop their
management accounting and c) Discuss the issue of data silos and
information systems if they are to the problems they present for the
maintain or improve their accounting function. [2]
performance in an increasingly
competitive and global market.[3] d) Discuss the integration of
management accounting information
5. Environmental, social and within an overall information system,
governance factors for example the use of enterprise
resource planning systems.[2]
a) Discuss the ways in which
stakeholder groups operate and how e) Evaluate whether the management
they influence an organisation and its information systems are lean and the
performance measurement and value of the information that they
performance management systems provide (e.g. using the 5 Ss).[3]
(e.g. using Mendelow’s matrix).[3]
f) Evaluate the external and internal
b) Discuss the social and ethical issues factors (e.g. anticipated human
that may impact on strategy behaviour) which will influence the
formulation and evaluate the role of design and use of a management
the management accountant in the accounting system.[3]
collection of data, measurement and
reporting of social and environmental 2. Sources of management
factors, such as are used to information
demonstrate a wider view of
performance in reporting, for a) Discuss the principal internal and
example, sustainability.[3] external sources of management
accounting information, their costs
c) Discuss, evaluate and apply and limitations.[2]
environmental management
accounting using for example b) Demonstrate how the information
lifecycle costing, input-output might be used in planning and
analysis and activity-based costing.[3] controlling activities e.g.

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 Advanced Performance Management (APM)

benchmarking against similar e) Discuss the ethical issues related to

activities.[3] information collection and processing
(e.g. the use of ‘black box’ algorithms
3. Recording and processing and large-scale data collection and
systems and technologies mining.[2]

a) Demonstrate how the type of 5. Management reports

business entity will influence the
recording and processing methods.[2] a) Evaluate the output reports of an
information system in the light of.[3]
b) Discuss how IT developments may i) best practice in presentation;
influence management accounting ii) the objectives of the
systems (e.g. unified corporate report/organisation;
databases, process automation, the iii the needs of the readers of
internet of things, RFIDs, cloud and the report; and
network technology.[3] iv) avoiding the problem of
information overload
c) Explain how information systems v) the use of presentation
provide instant access to previously techniques such as data
unavailable data that can be used for visualisation
benchmarking and control purposes
and help improve business b) Advise on common mistakes and
performance (e.g., through the use of misconceptions in the use of
artificial intelligence (AI), enterprise numerical data used for performance
resource planning, knowledge measurement.[3]
management and customer
relationship management systems c) Explore the role of the management
and also, data warehouses).[3] accountant in providing key
performance information for
d) Discuss the difficulties associated integrated reporting to
with recording and processing data stakeholders.[2]
of a qualitative nature.[2]
C Strategic performance
4. Data analytics
measurement
a) Discuss the development of big data
1. Strategic performance measures
and its impact on performance
in private sector
measurement and management,
including the risks and challenges it
a) Demonstrate why the primary
presents.[3]
objective of financial performance
should be primarily concerned with
b) Discuss the impact of big data and
the benefits to shareholders.[2]
data analytics on the role of the
management accountant.[3]
b) Discuss the appropriateness of, and
apply different measures of
c) Demonstrate and evaluate different
performance, including:[3]
methods of data analysis (e.g.
i) Gross profit and operating profit
descriptive, diagnostic and predictive
ii) Return on Capital Employed
analytics). [3]
(ROCE)
iii) Return on Investment (ROI)
d) Discuss the use of alternative
iv) Earnings Per Share (EPS)
methods of data analytics (e.g. text,
v) Earnings Before Interest, Tax,
image, video and voice analytics and
Depreciation and Amortisation
sentiment analysis. [2]
(EBITDA)

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 Advanced Performance Management (APM)

vi) Residual Income (RI) judged in terms of money or an

vii) Net Present value (NPV) easily quantifiable objective.[2]
viii) Internal rate of return and
modified internal Rate of Return c) Discuss the use of benchmarking in
(IRR, MIRR) public sector performance (league
ix) Economic Value Added (EVATM) tables) and its effects on operational
and strategic management and client
c) Discuss why indicators of liquidity behaviour.[3]
and gearing need to be considered in
conjunction with profitability.[3] d) Discuss how the combination of
politics and the desire to measure
d) Compare and contrast short and long public sector performance may result
run financial performance and the in undesirable service outcomes e.g.
resulting management issues.[3] the use of targets.[3]

e) Assess the appropriate benchmarks e) Assess ‘value for money’ service

to use in assessing performance.[3] provision as a measure of
performance in not-for-profit
2. Divisional performance and organisations and the public sector.[3]
transfer pricing issues
4. Non-financial performance
a) Describe, compute and evaluate indicators
performance measures relevant in a
divisionalised organisation structure a) Discuss the interaction of non-
including ROI, RI and Economic financial performance indicators with
value added (EVATM). [3] financial performance indicators.[3]

b) Discuss the need for separate b) Identify and discuss the significance
measures in respect of managerial of non-financial performance
and divisional performance.[2] indicators in relation to employees
and product/service quality e.g.
c) Discuss the circumstances in which a customer satisfaction reports, repeat
transfer pricing policy may be business ratings, customer loyalty,
needed and discuss the necessary access and availability.[3]
criteria for its design.[2]
c) Discuss the difficulties in interpreting
d) Demonstrate and evaluate the use of data on qualitative issues.[2]
alternative bases for transfer
pricing.[3] d) Discuss the significance of brand
awareness and company profile and
e) Explain and demonstrate issues that their potential impact on business
require consideration when setting performance.[3]
transfer prices in multinational
companies.[2] 5. The role of quality in management
information and performance
3. Strategic performance measures measurement systems
in not-for-profit organisations
a) Discuss and evaluate the application
a) Highlight and discuss the potential of Japanese business practices and
for diversity in objectives depending management accounting techniques,
on organisation type.[3] including:[3]
Kaizen costing,
b) Discuss the difficulties in measuring Target costing,
outputs when performance is not Just-in-time, and
Total Quality Management.

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 Advanced Performance Management (APM)

b) Assess the relationship of quality D Performance evaluation

management to the performance
management strategy of an 1. Alternative views of performance
organisation including the costs of measurement and management
quality.[3]
a) Apply and evaluate the ‘balanced
c) Justify the need and assess the scorecard’ approach as a way in
characteristics of quality in which to improve the range and
management information systems.[3] linkage between performance
measures.[3]
d) Discuss and apply Six Sigma as a
quality improvement method using b) Apply and evaluate the ‘performance
tools such as DMAIC for pyramid’ as a way in which to link
implementation.[2] strategy, operations and
performance.[3]
6. Performance measurement and
strategic Human Resource c) Apply and evaluate the work of
Management issues Fitzgerald and Moon that considers
performance measurement in
a) Advise on the relationship of HR business services using building
management to performance blocks for dimensions, standards and
measurement (performance rating) rewards.[3]
and suitable remuneration
methods.[3] d) Discuss and evaluate the application
of activity-based management.[3]
b) Advise on the link between
achievement of the corporate e) Evaluate and apply the value-based
strategy and the management of management approaches to
human resources (e.g. through the performance management.[3]
Building Block model).[2]
2. Strategic performance issues in
c) Discuss and evaluate different complex business structures
methods of reward practices,
including the potential beneficial and a) Discuss the problems encountered in
adverse consequences of linking planning, controlling and measuring
reward to performance performance levels, e.g. productivity,
measurement.[3] profitability, quality and service
levels, in complex business
7. Other behavioural aspects of structures.[3]
performance measurement
b) Discuss the impact on performance
a) Discuss the accountability issues that management of the use of business
might arise from performance models involving strategic alliances,
measurement systems.[3] joint ventures and complex supply
chain structures.[3]
b) Assess the statement; ‘What gets
measured, gets done’ in the context
of performance management.[3]
E Professional skills
1. Communication
c) Demonstrate how management style
needs to be considered when
a) Inform concisely, objectively and
designing an effective performance
unambiguously, adopting a suitable
measurement system (e.g.
Hopwood’s management styles).[3]

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 Advanced Performance Management (APM)

style and format, using appropriate justifications and obtaining sufficient

technology.[3] evidence for either their support and
acceptance or rejection.[3]
b) Advise using compelling and logical c) Challenge and critically assess the
arguments, demonstrating the ability information presented or decisions
to counter argue where made, where this is clearly justified,
appropriate.[3] in the wider professional, ethical,
organisational, or public interest.[3]
c) Clarify and simplify complex issues
to convey relevant information in a 4. Commercial acumen
way that adopts an appropriate tone
and is easily understood by and a) Demonstrate awareness of
reflects the requirements of the organisational and external factors,
intended audience.[3] which will affect the measurement
and management of an
2. Analysis and evaluation organisation’s strategic objectives
and operational activities.[3]
a) Investigate relevant information from
a range of sources, using appropriate b) Recognise key issues in determining
analytical techniques, to establish how to address or resolve problems
reasons and causes of issues, assist and use judgement in proposing and
in decision-making and to identify recommending commercially viable
opportunities or solutions.[3] solutions.[3]

b) Consider information, evidence and c) Show insight and perception in

findings carefully, reflecting on their understanding behavioural
implications and how they can be responses, process and system-
used in the interests of the individual, related issues and wider
business function, division and the organisational matters,
wider organisational goals.[3] demonstrating acumen in offering
advice and arriving at appropriate
c) Assess and apply appropriate recommendations.[3]
judgement when considering
organisational plans, initiatives or F Employability and
issues when making decisions;
taking into account the implications
technology skills
of such decisions on the organisation
1. Use computer technology to
and those affected.[3]
efficiently access and manipulate
relevant information
d) Appraise information objectively with
a view to balancing the costs, risks,
2. Work on relevant response options,
benefits and opportunities, before
using available functions and
advising on or recommending
technology, as would be required in
appropriate solutions or decisions.[3]
the workplace
3. Scepticism
3. Navigate windows and computer
screens to create and amend
a) Explore the underlying reasons for
responses to exam requirements,
key organisational plans, issues and
using the appropriate tools
decisions, applying the attitude of an
enquiring mind, beyond what is
4. Present data and information
immediately apparent.[3]
effectively, using the appropriate
tools
b) Question opinions, assertions and
assumptions, by seeking

18 © ACCA 2023-2024 All rights reserved.

 Advanced Performance Management (APM)

12.Summary of changes to Advanced Performance

Management (APM)

ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of
stakeholders such as employers, students, regulatory and advisory bodies and education
providers.

The main areas of change to the syllabus are summarised in the table below.

Section and subject area Syllabus content

A Strategic planning control A1g - this learning outcome has been

expanded upon.

A2f - this learning outcome has been

added

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