APM

Syllabus B1. Performance Management Information Systems 1 / 5

a) Discuss, with reference to performance management, ways in which the information requirements of a management structure are affected by the features of the structure.[2]
b) Evaluate the compatibility of management accounting objectives and the management accounting information systems.
c) Discuss the issue of data silos and the problems they present for the accounting function. [2]
d) Discuss the integration of management accounting information within an overall information system, for example the use of enterprise resource planning systems.[2]
e) Evaluate whether the management information systems are lean and the value of the information that they provide (e.g. using the 5 Ss).[3]
f) Evaluate the external and internal factors (e.g. anticipated human behaviour) which will influence the design and use of a management accounting system.[3]
Performance Management Information Systems