What this means: 

  • Management accounting firmly embedded in the ACCA qualification at all three levels.
  • Integrating realistic workplace scenarios in exams.
  • Whether working as a management accountant or other financial position, planning and control are essential to a business. Therefore all ACCA members have good grounding in this.
  • The Advanced Performance Management exam consists of a comprehensive case to develop sustainable management accounting.

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Intelligence is used in applying developments in wider business environment and performance management to strategic planning and implementation.


Digital knowledge is vital when consulting on the design and use of technology and IT to improve decision-making.


Advising on performance and KPIs, and partnering with management on budgeting, control and use of resources demands experience.

Developing the Sustainable Management Accounting competency

Explore the competency statements to discover how the ACCA Qualification develops this competency through a combination of exams, experience and ethics. Browse related jobs to find relevant finance roles and opportunities.

A. Applies development and performance management in the wider business and technological environment in the context of strategic planning and implementation.

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    A1. Evaluates the impact of:

    • drivers - external and internal
    • the changing business environment

    on the organisation’s:

    • strategy
    • direction
    • performance.

    A2. By ensuring that commercially critical information is communicated in a

    • timely
    • accurate and
    • efficient manner

    allows organisation to maximise:

    • performance
    • cost saving and
    • business opportunities.

    A3. Approaches the strategic planning process with professional and ethical mindset.

    Seeks continuous improvement by driving constructive challenges to existing practices.

    A4. Evaluates the impact of risks of:

    • external factors
    • inherent uncertainties of business

    on organisational strategy and performance.

    Incorporates those risk impacts into the performance measurement system.

    A5. Identifies current and emerging developments in performance and management accounting.

    Integrates those developments into the behaviours and actions of the organisational.

    A6. Supports sustainable value creation by:

    • inclusive strategic leadership
    • effective design of governance and control policies for performance measurement.

    A7. Applies management accounting techniques organisation-wide projects and change initiatives.

    Techniques used include:

    • planning
    • control
    • performance measurement.

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Exams Syllabus Experience Ethics
Performance Management D4, D6, D7 PO12 b, c, d, e  
Strategic Business Leader C2, C3, E1, E2, E3, G2, H1, H2 PO14 a  
Advanced Performance Management A1, A5, C2, E2    

B. Directs organisational performance through the selection and measurement of financial and non-financial performance indicators.

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    B1. To control and monitor progress towards:

    • operational and
    • strategic objectives

    of an entity measures performance using appropriate methodologies and frameworks.

    B2. Looks beyond the numbers at key financial and non-financial performance (KPI) indicators.

    Identifies and monitors KPIs.

    Suggests actions based on those KPIs.

    B3. Applies concepts and calculations for measuring performance for both profit and not-for-profit organisations

    B4. Develops performance measurement methods for businesses organised into divisions.

    This includes advising on:

    • transfer pricing and
    • behavioural issues.

    B5. Advises on the organisational performance impact of:

    • quality management
    • technology
    • human resources.

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Exams Syllabus Experience Ethics
Management Accounting E1, E2, E3, E4 PO14 b, c, d, e  
Performance Management D4, D5, D6, D7    
Advanced Performance Management A2, D1, D2, D3, D4, E1, E3    

C. Collaborates on the key tactical and organisational areas of budgeting and control, capital investments, people and resource management.

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    C1. Provides key information and analysis to support all levels of the organisation’s management.

    C2. Applies innovative budgets, forecasts and models to plan, monitor and control organisational performance.

    C3. Regularly review progress against plans.

    Variance review is performed by:

    • calculation
    • analysis
    • investigation
    • interpretation.

    C4. Advises on business performance.

    Recommendations include:

    • opportunities for cost reduction and
    • enhancements in value.

    C5. To evaluate:

    • investment
    • capital expenditure
    • strategic options.

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Exams Syllabus Experience Ethics
Management Accounting B, C, D PO13 b, c, e  
Performance Management A, B, C    
Strategic Business Leader C4, G1, G2, G3, H1, H3, H7    
Advanced Performance Management A1, A4, A5, A6, D, E1, E2    

D. Consults on the design and use of current and emerging technology and information systems to improve strategic decision-making and organisational performance.

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    D1. Provides strategic insights and supports sound decision-making.

    Does this by effectively using and improving:

    • performance measurement
    • information systems
    • reporting systems.

    D2. Consults on how technology developments may impact:

    • existing information systems
    • interactions with key internal and external stakeholders.

    D3. Assesses internal systems and processes. Makes recommendations to enable improvements to tactical and operational efficiency.

    D4. Drives continuous improvements in processes. This includes finding simplifications and efficiencies.

    Improvements achieved through enhanced use of digital technology, including data-driven analysis.

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Exams Syllabus Experience Ethics
Performance Management D1, D2, D3 PO12 a, e  
Advanced Performance Management C1, C2, C3, C4    
Strategic Business Leader E1, E2, E3, E4, H2