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Level 6 Diploma in Accounting and Business

Data Infrastructure and External Influences

AB602 · Business Performance Measurement — Week 2 of 16

CourseAB602
Week2 of 16
SemesterI
TutorOnline in the course chat

This week’s topics

Data Infrastructure and External Influences

  1. Financial versus non-financial data sources
  2. ERP systems and big data
  3. Macroeconomic and regulatory pressures
  4. Competitive benchmarking
  5. External Influences on Organisational Performance - ACCA Advanced Performance Management (APM)
  6. Non-Financial Performance Measurement - ACCA Advanced Performance Management (APM)
  7. Types of Benchmarking Processes for Business Strategy

What you will be able to do

  • 1.3 Determine appropriate sources of information and data to carry out performance measurement.
  • 1.4 Analyse external factors that impact on performance measurement.

Activity

Start with this week’s 3 videos, then: Seminar, guided reading and a short written task: determine appropriate sources of information and data to carry out performance measurement.

Study materials

Videos

  • External Influences on Organisational Performance - ACCA Advanced Performance Management (APM) · YouTube · OpenTuition · 44 min · for registered students
  • Non-Financial Performance Measurement - ACCA Advanced Performance Management (APM) · YouTube · OpenTuition · 18 min · for registered students
  • Types of Benchmarking Processes for Business Strategy · YouTube · Professor Wolters · 7 min · for registered students
  • Perspectives series: Ramping up systems and processes for sustainability data · YouTube · IFRS Foundation · 54 min · for registered students

Further resources

  • Managerial Accounting, ch. 13: How Do Managers Use Financial and Nonfinancial Performance Measures? · PDF · Saylor Academy, textbook chapter; pp. 883–972 · for registered students
  • Information Systems for Business and Beyond (2019), ch. 8: Business Processes · PDF · Other, textbook chapter · for registered students
  • Introduction to Business 2e, ch. 1.2: Understanding the business environment · PDF · OpenStax, textbook chapter; pp. 16–19 · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
Course chat

Admitted students ask questions on this week’s page in the student portal: an AI assistant trained on the course answers first, and during the course’s timetabled classes Connect to your tutor brings your tutor into the chat, who may start a call if needed.

Open this week in the portal
Course plan
  • Week 1: Foundations of Performance Measurement
  • Week 2: Data Infrastructure and External Influences
  • Week 3: Performance Analysis in For-Profit Organisations
  • Week 4: Not-for-Profit and Public Sector Performance
  • Week 5: Divisional Performance Measurement
  • Week 6: Activity-Based Costing and Management
  • Week 7: Target Costing and Life-Cycle Costing
  • Midterm: Midterm evaluation
  • Week 9: Throughput and Environmental Management Accounting
  • Week 10: Transfer Pricing in Divisionalised Organisations
  • Week 11: Performance Reporting and Stakeholder Communication
  • Week 12: Applying Business Performance Measurement in practice: case…
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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