Module details for Advanced Performance Management


This module examines contemporary theories and developments in Strategic Management Accounting in organisations, explores new concepts and techniques and the impact of these in support of strategic decision making.


The aim of this Module is to provide students with an opportunity to critically evaluate the use of contemporary strategic management accounting techniques in a business environment.

Learning Outcomes

By the end of this module the student should be able to:

1.  Demonstrate an understanding of current developments in strategic management accounting.

2.  Apply appropriate strategic management accounting techniques for strategic planning, control and performance management.

3.  Evaluate issues from a strategic management accounting perspective and develop appropriate solutions to support management decision- making.

Indicative Content

1 Business modules and value creation

This involves explaining ecosystems of organisations such as markets and competition, society and regulation. Explain the elements of business modules covering concept of value and the business module, defining value, creating value, delivering value and capturing and sharing value.

2 Managing people performance

Compare and contrast different types of leadership and management styles. Analyse individual and team performance including employee performance objective setting, employee appraisals, coaching and mentoring and managing workplace environment.

3 Performance Measurement and Management techniques

Performance measurement and management techniques, for example Balanced Scorecard, Customer Profitability Analysis, Benchmarking etc.





Teaching and Learning Work Loads

Teaching and Learning Method Hours
Lecture 14
Tutorial/Seminar 28
Practical Activity 0
Assessment 60
Independent 98
Total 200

Guidance notes

SCQF Level - The Scottish Credit and Qualifications Framework provides an indication of the complexity of award qualifications and associated learning and operates on an ascending numeric scale from Levels 1-12 with SCQF Level 10 equating to a Scottish undergraduate Honours degree.

Credit Value – The total value of SCQF credits for the module. 20 credits are the equivalent of 10 ECTS credits. A full-time student should normally register for 60 SCQF credits per semester.


We make every effort to ensure that the information on our website is accurate but it is possible that some changes may occur prior to the academic year of entry. The modules listed in this catalogue are offered subject to availability during academic year 2021/22 , and may be subject to change for future years.