ACCA

Following on from ‘Developments in IT and the impact on performance management – part 1’ (see ‘related links’), this article looks at some more recent developments in IT; specifically process automation, artificial intelligence (AI), data visualisation and the internet of things. Process automation Process automation is the concept of processes being performed by machines rather than by humans. Machines can […]

The impact of information technology on the work of the management accountant has been an area of discussion since Burns and Scapens published their famous article ‘Accounting change project’ which describes the way the work of the management accountant has changed. This article looks at some important IT developments and discusses how they have impacted on management information and measuring

The article considers how to carefully understand the question requirement with use of selected examples from the past Advanced Performance Management exams The aim of this article is to try to provide an insight into some common problems and misconceptions surrounding the Advanced Performance Management (APM) exam to improve your chances of success. These comments are probably going to be

The Advanced Performance Management (APM) exam looks at different types of performance management systems which can be employed by organisations. By performance management systems, we include techniques such as budgeting, variance analysis, balanced scorecards and other such techniques used by organisations to manage their performance so they can plan and control their activities better. It also covers areas such as remuneration

This article aims to give clarity on the level of response that is required in an APM answer. It will address a specific past exam question that caused considerable difficulty in the June 2014 session. The article follows on from the first part (see ‘Related links’) giving examples of weak answers, and will discuss two possible passing solutions to this

This article aims to give a marker’s perspective on the level of response that is required in a APM answer. It will address a specific past exam question that caused considerable difficulty in the June 2014 session. The article will present and discuss two possible poor solutions to this question. Reading through the answer and the marker’s comments should help

ACCA produces a wealth of resources designed specifically to support candidates sitting the Advanced Performance Management exam. These resources have been developed to address areas which candidates typically find challenging based on a review of previous exam sittings.

 Here, we help to ensure you don’t make the same mistakes made by candidates in past exams by directing you to specific

Relevant to candidates sitting Advanced Performance Management (APM) from September 2019 An outline of the aim of APM, its structure and how the syllabus is testedThis article begins by considering the syllabus and overall aims of the exam, how it relates to previous exams and the format of the exam. It will then summarise advice about my approach to the

From September 2019 onwards, the format of the question requirements in Section A of the Advanced Performance Management (APM) exam will change. Throughout this brief article, examples from the APM Specimen exam applicable from September 2019 are used. As can be seen in Figure 1, there will still be a need for candidates to produce a report for the board or