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APM
Syllabus B. Performance Management Information Systems And Developments In Technology

Syllabus B3. Recording And Processing Systems And Technologies 3 / 6

a) Demonstrate how the type of business entity will influence the recording and processing methods.[2]
b) Discuss how IT developments may influence management accounting systems (e.g. unified corporate databases, process automation, the internet of things, RFIDs, cloud and network technology.[3]
c) Explain how information systems provide instant access to previously unavailable data that can be used for benchmarking and control purposes and help improve business performance (e.g., through the use of artificial intelligence (AI), enterprise resource planning, knowledge management and customer relationship management systems and also, data warehouses).[3]
d) Discuss the difficulties associated with recording and processing data of a qualitative nature.[2]
Recording And Processing Systems And Technologies