General ACCAPer help acca objective 12

What are you stuck on exactly? To me, PER is about doing tasks in a work environment, and then recording the fact that you have done them. If you have done the task, it is simply a matter of wording the statement. So have you monitored new developments in management accounting and then considered their potential impact on your company's performance and systems? If so then write a brief description of what you've done. If you've not done it, then you need to find a way of doing it. Find a source like an article, blog or websites for example that discusses a new development in management accounting. Once you've found it, then consider possible impacts on your business, and write those down. There, you've done it! Now write a statement to go into the PER statement to that effect. To me, the way this is written, no-one the business has to listen to what you say or use any of your recommendations, you just need to do some thinking.