 Menu

Technical articles

Home /
Students /
Study resources /
Advanced Performance Management (APM) /
Technical articles

Technical articles

Study support videos

Exam technique

Technical articles
Changes to Advanced Performance Management question requirements

From September 2019 onwards, the format of the question requirements in Section A of the APM exam will change.

Advanced Performance Management examiner approach

Advice on how to prepare for the exam, and the best ways to achieve success.
Making the most of ACCA’s Advanced Performance Management resources

ACCA produces a wealth of resources designed specifically to support students taking Advanced Performance Management. Here,
we outline the specific Advanced Performance Management resources on the ACCA website, explaining how they should be used and

what issues they specifically address.

Improving your Advanced Performance Management answers – part 1

Improving your Advanced Performance Management answers – part 2

This two-part article aims to give clarity 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 March 2021 session. This part will present and discuss two possible poor solutions

to this question.

Bringing forward Performance Management knowledge and skills into Advanced Performance Management

A member of the Advanced Performance Management examining team provides candidates with some insight into the ways in which
knowledge and skills gained at previous levels can be examined at the final professional level.

Reading the question requirements of Advanced Performance Management

An insight into some common problems and misconceptions surrounding Advanced Performance Management. The article considers
how to carefully understand the question requirement with use of selected examples from the past three Advanced Performance
Management exams.

Divisional performance management

This article focuses on financial performance measures: how different measures are used to assess performance, and the advantages
and disadvantages of the different measures.

Value for Money (VFM) and performance measurement in not-for-profit organisations

This article discusses the concept of value for money, and how it can be used to measure performance in not-for-profit organisations. 

Sustainability and performance management

Sustainability is becoming an increasingly important issue for business, government and society. This article describes the importance
of measuring sustainability performance, issues organisations need to consider when measuring sustainability performance and some
of the metrics that could be used for doing so

Demystifying value-based management

This article aims to demystify the topic of value-based management by looking into its background, key ideas, problems, and steps for
implementation. Finally, this article will give advice on how to tackle VBM requirements.

Developments in IT and the impact on performance management – part 1

Developments in IT and the impact on performance management – part 2

This two-part article looks at some important IT developments and discusses how they have impacted on management information

and measuring performance.

Big data 1: What is big data?

Big data is part of the Performance Management syllabus. But what exactly is big data?
Big data 2: How companies use big data

This article will describe some real life examples of the use of big data for performance management and measurement purposes.

Data analytics and the role of the management accountant

This article describes performance metrics that are used by internet-based businesses and, in particular, looks at some of the metrics
available in Google Analytics, the most widely used analytics tools for website traffic.

Common mistakes and misconceptions in the use of numerical data used for performance measurement

This article considers the following learning outcome of the Advanced Performance Management syllabus: ‘Advise on the common
mistakes and misconceptions in the use of numerical data used for performance measurement’.

Integrated reporting

Integrated reporting is included in the syllabus of many Strategic Professional exams. This article aims to show how the idea of
integrated reporting is relevant to the APM syllabus.

Performance reports

The design of performance reports is regularly examined in the APM exam. This article aims to provide guidance on how to tackle this

type of question.

Lean enterprises and lean information systems

Also available as a podcast on iTunes

This article considers Toyota’s lean principles that have led to a new approach to management in many industries, with a focus on

satisfying the needs of the customer, and not wasting time and money on activities that do not ultimately add value to the customer.

Complex business structures

This article focuses on complex business structures, where a core enterprise needs to manage the performance not only of its own

activities, but also those of its partners to some extent.

Performance indicators

Both SBL and APM require candidates to be able to establish key performance indicators and critical success factors. This article

explains and illustrates these concepts.

Critical success factors

How critical success factors are used.

The risks of uncertainty – part 1

This article considers the concepts of risk and uncertainty will be introduced together with the use of probabilities in calculating both
expected values and measures of dispersion.

The risks of uncertainty – part 2

In this article on the risks of uncertainty, we build upon the basics of risk and uncertainty addressed in the first article published in the

first part to examine more advanced aspects of incorporating risk into decision making.
Economic value added versus profit-based measures of performance – part 1

In the first part of two articles, we look at an alternative performance measurement system, Economic Value Added – or EVA – which

has gained widespread use among companies such as Siemens, Coca Cola and Herman Miller.

Economic value added versus profit-based measures of performance – part 2

The second part of an article on Economic Value Added (EVA focuses on how to interpret the calculated EVA and its use as both an
organisational and divisional performance measure.

Transfer pricing

Transfer prices are almost inevitably needed whenever a business is divided into more than one department or division.

Performance management in public sector organisations 

Also available as a podcast on iTunes

Many governments around the world have undertaken reforms aimed at making public sector organisations more accountable. One of
the key features of these reform programmes has been the increasing use of performance measures like benchmarking, where one

organisation compares its performance in a specific area with another – the benchmark – to identify areas for improvement.

Performance Management models – part 1: Porter’s Five Forces

Performance Management models – part 2: Boston Consulting Group Matrix

These two articles each provide a brief overview of a model which can assist accountants, not only in the determination of business

strategy, but also in the appraisal of business performance. As well as looking at the theory, the articles will also provide advice to

show how the models can be examined and how to tackle those requirements.

The pyramids and pitfalls of performance measurement

This article outlines the issues which are central to the understanding and assessment of performance measurement.

Performance measures to support competitive advantage   

Also available as a podcast on iTunes

A focus on the success of airlines such as EasyJet and Ryanair and how the balanced scorecard might be utilised to maintain the low-

cost carriers' competitive edge.

Business failure

The various failure prediction models.

Environmental management accounting

This article provides an insight into environmental management accounting, its increasing importance, and new developments.

Activity-based management

Also available as a podcast on iTunes

Activity-based management (ABM) can be defined as the entire set of actions that can be taken on a better informed basis using ABC

information. The aim is to achieve the same level of output with lower costs.

Human resource management and the appraisal system 

Also available as a podcast on iTunes

This article looks at the nature of human resource management, and at the link between human resource management and
performance management. It then examines aspects of the staff appraisal system, and considers the impact of these on the

performance of an organisation.

Reward schemes for employees and management

Also available as a podcast on iTunes

A major part of performance management involves managing employees and managers, as their performance will have a major effect

on the performance of the organisation as a whole. This article looks at how reward schemes can be used to influence the behaviour

of employees.

Back to top


Study support videos

P5 effective study and exam technique

Lisa Gilmore, ACCA qualification content manager, focuses on APM, looking at the common misconceptions students have about
APM, the underpinning knowledge required, how to study and revise for it, and more. 

Cannot access Youtube? Watch it here

Performance management

Doug Haste from BPP takes a look at performance measurement, which is relevant to Syllabus area E of APM.

Cannot access Youtube? Watch it here

Advice for students retaking exams

This video is about turning your exam fail into a pass at your next attempt. It suggests ways to reflect on where you went wrong, how

to draw up an effective study plan, and practising exam questions.

Exam technique
How to approach Advanced Performance Management

To study Advanced Performance Management effectively you need to understand the nature of the exam and what you will be asked
to do.

Passing Strategic Professional exams

This article looks at what you can do to improve your chances of passing ACCA’s Strategic Professional exams.

P5 – A guide to using the examiner’s reports

Guidance to help you if you are taking the APM exam for the first time as this takes you through how to use the examiner’s reports as
part of your revision phase as directed by the study-support guides. This document will help you to understand how you should be

using the examiner’s reports to make the best use of them.

P5 – A guide to reflection for retake students

Guidance to help you if you are retaking the APM exam as this takes you through the process of reflection using the examiner’s
reports as directed in the retake guides. This document will help you to understand how you should be using the examiner’s reports

to make the best use of them.

How to earn professional marks

This article explains what professional marks are, how they are awarded at the Strategic Professional level and to remind potential

candidates how best to achieve these additional, and often crucial, marks.

Back to top


Exam support resources

Return to the exam resource finder to locate other materials to help with your studies

Search exam resources 

Tell us what you think

Give feedback
Our sites

myACCA

ACCA mail

ACCA Careers

ACCA Career Navigator

ACCA Learning Community

Your Future

Useful links

Make a payment

ACCA-X online courses

Find an accountant

ACCA Rulebook

News

Most popular

Professional insights

ACCA Qualification

Member events and CPD

Covid-19 hub

Past exam papers

   

Contact us


Send us a message
 Planned system updates


View our maintenance windows

Accessibility Legal policies Data protection & cookies Advertising Site map

Contact us