AF4D119 - Advanced Performance Management (ACCA) 01 Sep 2020 - 31 Aug 2026 | Version 3
Associated Module Information
| Module Code: | AF4D119 | ||
|---|---|---|---|
| Module Title: | Advanced Performance Management (ACCA) | ||
| Faculty: | Faculty of Business and Creative Industries | ||
| Faculty Group: | Accounting and Finance | ||
| Faculty Sub Group: | Accounting and Finance | ||
| Module Leader: | |||
| Module Team: | Tamira Rolls, Shane Johnson, Tim Bennett, Nicola Gilbert, Jared Davies | ||
| First Intended Intake: | SEP 2018 | Final Year of Intake: | |
| Date Closed: | |||
| Credit Value: | 40 | Credit Level: | 7 |
| Language: | English | ||
| Percentage of Module Taught in Welsh: | 0 | ||
| Equivalent Module: | |||
| HECOS codes: | 100105 - accounting | ||
| HECOS Code Weighting: | 100 | ||
Document Version Information
| Version | 3 |
|---|---|
| Valid From | 01 Sep 2020 |
| Valid To | 31 Aug 2026 |
Module Aims
Please note that aims, learning outcomes and content have been taken directly from ACCA’s Sept 2020 - June 2021 APM Syllabus & Study Guide document. Latest versions of all ACCA Syllabus & Study Guide documents can be found at:
https://www.accaglobal.com/ca/en/student/exam-support-resources.html
The Advanced Performance Management module is one of 4 Advanced Option modules from the Strategic Professional Level of the ACCA Qualification. Students need to complete 2 of 4 option modules.
The module is only available by external examination.
The module further develops key aspects introduced in Performance Management at the Applied Skills Level.
It aims to prepare students 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.
At Strategic Professional Level 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.
Content Summary
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, monitored and controlled.
It recognises the impact of external factors on strategic management issues, such as macro-economic, fiscal, market and environmental impacts on performance 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 variety of 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, including the recognition of whether a business is facing difficulties or possibly failure.
Learning and Teaching Methods
| Activity Type | Hours |
|---|---|
| Practical classes and workshops | 60 |
| Independent Study | 150 |
| Directed Study | 180 |
| Formative Assessment - Scheduled | 10 |
| Total Hours Selected | 400 |
Learning Outcomes
| # | Learning Outcome |
|---|---|
| LO1 | Use strategic planning and control models to plan and monitor organisational performance. |
| LO2 | Assess the impact of risk and uncertainty on organisational performance. |
| LO3 | 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. |
| LO4 | Apply appropriate strategic performance measurement techniques in evaluating and improving organisational performance. |
| LO5 | Advise clients and senior management on strategic business performance evaluation and on recognising vulnerability to corporate failure. |
Module Requisites
| Code | Title | Requisite Type |
|---|---|---|
| MOD011437 | Performance Management | pre-requisite |
Assessment Criteria
| Assessment Category | Assessment Type | Description | Duration | Word Count | Weight (%) | Best of? | Pass Mark |
|---|---|---|---|---|---|---|---|
| Synchronous Onsite Assessment (Exam) | Onsite Closed Book Examination 1 | Scenario-based exam | 195 | N/A | 100 | No | 50 |
Assessment Matrix
| Assessment Type | Learning Outcomes | ||||
|---|---|---|---|---|---|
| LO1 | LO2 | LO3 | LO4 | LO5 | |
| Onsite Closed Book Examination 1 | ✔ | ✔ | ✔ | ✔ | ✔ |