What this means

  • Management accounting is firmly embedded in the ACCA Qualification at all three levels.
  • Integrating realistic workplace scenarios in exams.
  • Because planning and control are essential to business, all ACCA students and members must have a good grounding in this area.
  • The Advanced Performance Management exam consists of a comprehensive case study to develop high-level management accounting and performance management techniques.

Developing the 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 external and internal drivers and the changing business environment on the organisation’s strategy, direction and performance.

    A2. Ensures that commercially critical information is communicated in a timely, accurate and efficient manner allowing the organisation to maximise performance cost saving and business opportunities.

    A3. Approaches the strategic planning process with professional and ethical mind-set seeking continuous improvement by driving constructive challenges to existing practices.

    A4. Evaluates the impact of risks of external factors and inherent uncertainties of business on organisational strategy and performance incorporating those risk impacts into the performance measurement system.

    A5. Identifies current and emerging developments in performance and management accounting integrating those developments into the behaviours and actions of the organisation.

    A6. Supports sustainable value creation by inclusive strategic leadership and effective design of governance and control policies for performance measurement.

    A7. Applies management accounting techniques organisation-wide projects and change initiatives using techniques as planning, control and performance measurement.

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Exams Syllabus section Experience Ethics
Performance Management E1, E3, E4 PO12 b, c, d, e  
Strategic Business Leader C2, C3, E1, E2, E3, G2, H1, H2 PO14 (all)  
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 identifying and monitoring KPIs and 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 such as advising on transfer pricing and behavioural issues.

    B5. Advises on the organisational performance impact of quality management, technology and human resources.

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Exams Syllabus section Experience Ethics
Management Accounting F1, F2, F3, F4 PO14 b, c, d, e  
Performance Management E1, E2, E3, E4    
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 using variance review techniques such as calculation, analysis, investigation and interpretation.

    C4. Advises on business performance recommending opportunities for sustainable cost reduction and enhancements in value.

    C5. To evaluate investment, capital expenditure and strategic options.

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Exams Syllabus section Experience Ethics
Management Accounting B, C, D PO13 b, c, e  
Performance Management B, C, D    
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 by effectively using and improving performance measurement, information systems and reporting systems.

    D2. Consults on how technology developments may impact existing information systems and interactions with key internal and external stakeholders.

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

    D4. Drives continuous improvements in processes finding simplifications and efficiencies and making improvements through enhanced use of digital technology, including data-driven analysis.

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Exams Syllabus section Experience Ethics
Performance Management A1, A2, A3 PO12 a, e  
Advanced Performance Management C1, C2, C3, C5    
Strategic Business Leader E1, E2, E3, E4, H2    

Related professional quotients

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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.