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  • 2022年9月ACCA APM科目职业技能分值变化详情

    普通 来源:正保会计网校 2022-03-23
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    今年9月起,战略专业选修科目APM考试大纲将进行调整:

    1、职业技能(professionalskills)分值将调整至20分(原先为4分)

    2、分值会分布在考题中:第一道大题的professional marks 变为10分,后面两道题的professional marks各 5分。


    APM考试-职业技能

    Professional skills in the APM exam

    ● Communication 沟通能力

    ● Analysis and evaluation 分析和评估能力

    ● Scepticism 职业怀疑态度

    ● Commercial acumen 敏锐的商业头脑

    01
    Communication

    Section A questions in APM always ask for a report requested by an organisation’s senior management to address key matters facing the organisation. 

    This report should have appropriate report headings, sub-headings and an introduction which explains the content of the report to follow. The candidate response in the body of the report should look professional, use appropriate language and be clear and effective. It is vital that the report content is relevant to the requirements, including adhering to any specific instructions given in the examination question.

    02
    Analysis and evaluation

    All APM questions will include this professional skill as it is fundamental to performance management. It is common for APM questions to focus on the evaluation of a report, method, model, system, or technique, of which part may be the analysis of some data or information. It is key to remember that in APM any analysis or evaluation is contextual and must take into account the situation in which the organisation in the question operates.

    Analysis can be demonstrated by appropriate use of the data/information to determine suitable calculations to support your evaluation. The ability to draw appropriate conclusions from the data/information analysed should be demonstrated, so that appropriate responses can be designed, and advice given. Identifying where data appears to be omitted or where further analysis is needed to make a recommendation is also important, as that means a full evaluation cannot be performed due to the lack of that data. It is key that decision-makers are made aware of this.

    An evaluation is a balanced appraisal to determine the impact of a course of action, for example, changing an organisation’s reward system. Part of that is to demonstrate reasoned judgement to consider all relevant factors applicable, decide what to prioritise and then come to a suitable and justified conclusion. 

    03
    Scepticism

    Having a questioning approach is key for this skill. That questioning needs to lead to effective challenges of information, of evidence provided and assumptions stated. This includes the ability to identify contradictory evidence and remaining sceptical about information that has been provided in the scenario. APM often bases questions on theoretical performance management models, which include assumptions and therefore may not perfectly fit an organisation’s situation and candidates need to be prepared to raise such issues.

    APM often has stakeholders in question scenarios making statements about their beliefs and perceptions of a matter and candidates can be required to challenge those statements. These challenges, however, cannot simply be in the abstract. Reasons for issues and problems are needed before challenges can be upheld and deemed appropriate.

    All of this means that candidates need to apply professional judgement to draw conclusions and make properly informed decisions which are appropriate to the business.

    04
    Commercial acumen

    All APM questions are set in commercially realistic scenarios. These can range from private to public sector organisations and also to not-for-profit organisations and regulated industries. This requires candidates to understand what does and does not work in such an organisational context, therefore any advice or recommendations have to be practical and plausible in the given situation.

    To demonstrate this skill effectively candidates will need to use the question scenario information to draw evidence that relates to the organisational context but also take any other practical considerations into account. Organisations do not operate in a vacuum so candidates need to look at external constraints and opportunities where relevant and also consider the validity/reasonableness of any assumption that the organisation may be working under, given the external environment. Awareness of internal constraints within an organisation should also be accounted for.

    To ensure that candidates take a considered forward-looking approach recognition is needed of the possible consequences of past and future actions so that the right choices can be exercised.

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