APM Technical articles ACCA : Complete list

Sep 4, 2022by Eduyush Team

APM Technical Articles

The APM Technical articles are a great starting point for getting your feet wet for your APM exam preparation. This section has articles organized by subject and will help you develop broader insight into each one!

Use strategic planning and control models to plan and monitor organizational performance.

Performance indicators

The concepts of key performance indicators and critical success factors are essential to understand when it comes time for someone in an executive position. This article helps you get up-to-speed on these crucial aspects by providing background information, definitions/ descriptions, and different industries' examples of how they're used!

Critical success factors 

Performance Management models – part 1: Porter's Five Forces

Performance Management models – part 2: Boston Consulting Group Matrix

The two articles below provide a brief overview of models that can assist accountants in determining and appraisal business strategy. The first article introduces what is covered while also giving tips on how these theories are examined and challenges one may face when using them - but don't worry! There's more where that came from.

Sustainability and performance management

The concept of sustainability is becoming increasingly important with time. We must take steps now to avoid being left behind in this race against progress. Business owners who rely on keeping up by doing good may find themselves at a competitive disadvantage if they don't start thinking about how their actions affect society - now more than ever!

In order words: measuring performance can help you stay ahead while simultaneously making positive impacts across communities worldwide.

The risks of uncertainty – part 1

The risks of uncertainty – part 2

Risk is an inescapable part of life. It can be found at work, play and everywhere else we go; it might even show up when you're not looking for it! In this article on risk management strategies to help manage uncertainty around projects or decisions involving risks (and what happens if they don't), I will cover some basics about how these things are connected as well as more advanced aspects such as deciding whether a particular chance should count toward your outcome based off specific criteria.

Topic explainer video: Business process re-engineering
In this video, expert tutor Steve Willis unpicks the topic of 'Business process re-engineering' (YouTube).

Performance management information systems and developments in technology (B)

Developments in IT and the impact on performance management – part 1

Developments in IT and the effect on performance management – part 2

Management information systems have become more advanced in recent years, but how do we know if our company is performing well? This two-part article introduces some new tools for assessing performance.

Big data 1: What is big data?

Big data 2: How companies use big data

Performance Management is all about data, so it should be no surprise that big or "intensive" datasets are essential to the process. These enormous sets of information can be found everywhere - from your social media feed (think Instagram) with its constant stream of posts and updates on users' lives; down through every detail in an individual's finances where transactions go flow by minute -- even if you're not looking for them!

Data analytics and the role of the management accountant

The article describes how to optimize your website for the most successful outcome. It includes information about web analytics tools like Google Analytics, which many online businesses use today!

Common mistakes and misconceptions in the use of numerical data used for performance measurement

Mistakes and misinformation in numerical data have been a long-standing problem for those trying to measure performance. This article considers what you should know about this topic, including common mistakes people make when collecting statistics on how well they are doing as an organization or person over time.

Integrated reporting

This article aims to show how the idea of integrated reporting is relevant to the APM syllabus.

Performance reports

Lean enterprises and lean information systems

Lean management principles, which were developed in the auto industry, have since been adopted by many other industries. These include focusing on satisfying customer needs rather than wasting time or money with unneeded activities that do nothing to add value for customers at the end of the day; integrating production processes so they can communicate more effectively about what needs to be done when it comes down to how things will be done - all this helps reduce costs while still delivering high-quality goods!

Strategic performance measurement (C)

Reward schemes

This article's analysis will help you understand the characteristics that make up an effective reward scheme and how these can be applied when assessing your exam scenario.

Economic value added versus profit-based measures of performance – part 1

Economic value added versus profit-based measures of performance – part 2

Divisional performance management

The article focuses on how different performance measures are used to assess success and their advantages.

Transfer pricing

To keep costs down and make sure each department has an equal opportunity for success, it's necessary for businesses with more than one division to transfer prices.

Performance management in public sector organizations 

The increasing use of performance measures like benchmarking has led governments worldwide to embark on reform programmes to make public sector organizations more accountable. One key feature of these reforms is that they often compare one organization's performance against another - usually referred to as "the benchmark". This allows for identifying areas where improvement could be made so you can better serve your customers!

Value for Money (VFM) and performance measurement in not-for-profit organizations

When the money you spend on something has been worth it, that's a good investment. You can tell if an organization is performing well by looking at how much value their products or services bring for what they cost - this concept of "value" will be discussed in more detail later in this article!

Human resource management and the appraisal system 

Human resource management has been given a bad rap in recent years. While it is true that many people have begun to question the human toll of specific practices, there are still enough supporters out here fighting for HR's right side, so you know where your bread gets buttered! This article will take an accounting look at what exactly goes into doing business with employees- both those who work for us and our competitors--and how this affects company performance and individual employee happiness over time.

Reward schemes for employees and management

Many people don't know that management and employees can affect one another. This is because a manager's performance will largely determine how successful the company as a whole ends up being, which makes it vital for them to gain all possible rewards through hard work instead of just taking advantage or sticking their nose into things without contributing anything meaningful towards its success (which could result in termination). Reward schemes allow managers access to incentives such as bonuses if specific targets are met; this effectively motivates behaviour via increased motivation from perks rather than fear/competition over resources. Money alone might not provide enough incentive.

Topic explainer video: Transfer pricing
In this video, expert tutor Chan Tze looks at the topic of 'Transfer pricing' (YouTube)

Performance evaluation (D)

The pyramids and pitfalls of performance measurement

This article outlines the issues which are central to the understanding and assessment of performance measurement.

Performance measures to support competitive advantage  

Activity-based management

ABM is a system that uses ABC information to achieve the same output level with lower costs.

Demystifying value-based management

Value-based management is a hot topic in today's business world. This article will help you understand how it works and what steps are necessary for implementation, including an explanation of its background and key concepts like problem-solving strategies that can be applied when implementing VBM requirements into your company or organization's policies.

Complex business structures

Topic explainer video: Value-based managementIn this video, expert tutor Steve Willis looks at the topic of 'Value-based management' (YouTube)

Covers multiple areas

Improving your Advanced Performance Management answers – part 1

Improving your Advanced Performance Management answers – part 2

The two-part article aims to clarify the level of response required in an Advanced Performance Management answer. This part will address a specific past exam question, which caused considerable difficulty for many students during March 2021 session - but this won't be any ordinary equation! The first section presents and discusses several possible poor solutions before presenting one final proposed solution and describes how it can help you remember what was learned long after learning time has passed.

Changes to Advanced Performance Management question requirements

From September 2019, the new format of questions in Section A will make it more challenging to prepare. From 2022 all conditions are expected to be embedded into this section too!

Reading the question requirements of Advanced Performance Management.

Bringing forward Performance Management knowledge and skills into Advanced Performance Management

This updated version (August 2023) of the Advanced Performance Management examining team provides candidates with an insight into how knowledge and skills gained at previous levels can be read in a more advanced setting.


We hope that these APM Technical articles provides you with the broadest insight possible into the APM exam. Supplementing your studies with BPP books and online coaching from Eduyush.com will give you the best chance of success on test day. 

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