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, 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 computerbased exams available via the practice platform and the ACCA website, and will need to be demonstrated during the live exam.

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