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10.The syllabus
A Strategic planning and control
1. Strategic management accounting
2. Impact of external factors on
performance management
3. Performance hierarchy
4. Performance management and control of
the organisation
5. Changes in business structure and
management accounting
6. Other environmental and ethical issues
B Impact of risk and uncertainty on
organisational performance
1. Impact of risk and uncertainty on
performance management
C Performance management
information systems and
developments in technology
1. Performance management information
systems
2. Sources of management information
3. Recording and processing systems and
technologies
4. Data analytics
5. Management reports
D Strategic performance measurement
1. Strategic performance measures in the
private sector
2. Divisional performance and transfer
pricing issues
3. Strategic performance measures in notfor-profit organisations
4. Non-financial performance indicators
5. The role of quality in management
information and performance
measurement systems
6. Performance measurement and strategic
human resource management issues
7. Other behavioural aspects of
performance measurement
E Performance evaluation and
corporate failure
1. Alternative views of performance
measurement and management
2. Strategic performance issues in complex
business structures
3. Predicting and preventing corporate
failure

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