http://www.thedailybrad.com/management-accounting/
ACCA, F5 Exam: Performance Management Accounting
In the month of June 2010, more than 196,000 students undertook ACCA (Association of Chartered Certified Accountants) exams. The results for these, including those for the F5 exam, have recently been published. Reacting to them, the ACCA executive director of learning and products, Clare Michnington said "In the challenging economic environment it is vital that ACCA maintains the technical excellence of its exams....We will continue to focus on ensuring that students have the best possible resources to enable them to progress through ACCA's internationally recognised exams.
Minchington’s comments highlight the centrality of education and support to the ACCA mission. Established over 100 years ago, the body is an worldwide organisation for professional accountants whose main aim is to deliver business relevant qualifications and professional development. It has a global membership of 140,000 as well as a student body of 404,000 of which 210,00 have registered online for exams during the last year.
Following on from her earlier comments, Minchington went on to say “We are pleased to see that performance in the Fundamentals Paper F5, Performance Management continues to improve as a result of the package of support that we put in place for this paper". The ACCA's treatment of the paper F5 illustrates just how firmly committed is is to giving students all they need to learn and attain exam success.
Students are taught how to understand and manage the performance of a business in the performance management paper . It is a compulsory and "fundamental" paper, one of the nine that together form the core of the fourteen papers that make up the principal ACCA qualification. However, it was noticed that students were not doing as well in this exam relative to other papers.
As a result, the ACCA has just developed a Paper F5 microsite in order to give students the additional tools and kit needed to defeat performance management accounting. With loads of F5 advice, the site is overflowing with everything needed, from an high level overview of each of the five parts of the syllabus to self test activities, F5 past papers, examiner reports and even pieces on exam technique. This is essentially a "one stop shop" for students taking this subject.
In its recent paper, “Collaborative Working: Relationships Matter in Finance” the ACCA contends that the key factor in world class finance functions is the quality of its people. A cursory glance at the F5 microsite demonstrates the commitment of the ACCA to producing such “finance people”.
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