ACCA 2025-26: Advanced Performance Management - Coursebook

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The Advanced Performance Management exam requires students to apply relevant knowledge and skills, and to exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the planning, control and evaluation of the performance of an organisation, and to its strategic and operational development.

The syllabus includes a number of topics which were covered in Performance Management (PM) but develops them further, and requires candidates to be able to apply them to more complex scenarios in the exam.

The broad syllabus headings are:

1. Strategic planning and control
   
2. Performance management information systems and developments in technology
   
3. Strategic performance measurement
   
4. Performance evaluation
   
5. Professional skills
   
6. Employability and technology skills