BA (Hons)

Sustainable Performance Management (CIMA)

Attend an open day How to apply
Attend an open day How to apply


We offer two distance learning, online courses that build on your CIMA qualifications, this BA (Hons) level course and also an MSc in Strategic Business Management. 

This part-time, distance-learning, online programme is for people who have passed the management level of the CIMA Professional syllabus. The course is designed to develop your commercial acumen and to provide you with the knowledge and skills to be a successful professional working in the finance or business sectors. 

Please Note: You must be an active CIMA student or member and have attained a pass mark in at least one of the papers at the Management Level of the Professional syllabus since 2010. This does not include exemptions. Students who have passed the management level case study exam and received the Advanced Diploma in Management Accounting, under the 2015 syllabus, are also eligible.

Features and Benefits

Accreditations, Awards and Endorsements

Career Prospects

Accounting and finance is a thriving industry that offers a wealth of opportunity for graduate employment. This is a ‘high reward’ sector that is typically associated with excellent remuneration and the possibility to progress to the level of Finance Director or even Chief Executive. UK accountancy qualifications are recognised and respected throughout the world and graduates that secure positions at large international firms can benefit from overseas secondments.

Alternatively, it is possible to become self-employed or secure work in other sectors that will enable you to follow a more management focused career route.

Learn more about graduate careers

Entry requirements

These typical entry requirements apply to the 2018 academic year of entry and may be subject to change for the 2019 academic year. Please check back for further details.

Further information

You must be an active CIMA student or member and have attained a pass mark in at least one of the three papers at the Managerial Level of the Professional syllabus. This does not include exemptions. Pass marks at the Managerial level are recognised for papers taken from the 2010 revision of the Professional syllabus up until the present time. Students who have passed the management level case study exam and received the Advanced Diploma in Management Accounting, under the 2015 syllabus, are also eligible.

Manchester Metropolitan University and CIMA reserve the right to refuse to accept students onto this programme.

Course details

This part-time, distance-learning, online programme is designed for CIMA students and members who have passed the Managerial level of the CIMA Professional syllabus. The programme is designed to build on your CIMA qualifications and enable you to graduate with a degree.

The programme has been designed to develop your commercial acumen and provide you with the knowledge and skills to be a successful professional working in the finance or business sectors.

You study two units: Accounting and Management Control Systems and Ethics and Sustainability Accounting. Tuition is provided through an interactive student portal, with tailored learning materials, regular online support from specialist academics, learning examples and tutor feedback. There are also plenty of opportunities for you to communicate online with fellow students.

There are no set lecture times and you can work through the units at your own pace although most students complete the course in a year and the longest permissible timescale is three years. Each unit is studied separately so that you complete one unit before progressing onto the next one.

Accounting and Management Control Systems 
Achieving good management control - which includes utilising an organisation’s management accounting systems - is a vital element in ‘successful’ entities. There have been a number of recent instances where an organisation’s management (accounting) controls have proved to be ‘weak’ and this has had a detrimental impact on the company, for example: Barings Bank, Enron, World-Com, Farepak, Northern Rock, XL.Com, Lehman Bros, Woolworths, Setanta, BP and Goldtrail-Sun4U-Kiss Flights.

Achieving effective control in today’s complex and volatile economic environment, however, means that management accountants are faced by some considerable challenges - and also, it can be argued, by some significant opportunities, too (see Poundland, for example).

With this situation in mind, the overall approach taken by this unit is to identify some of the most notable performance issues faced by organisations. Then, by drawing on both conceptual and empirical (real-world) perspectives, the means by which management accounting systems can be best developed to assist and support the management control of these operations is considered.

These are interesting and challenging times for management accountants. Indeed, a number of important new management accounting techniques have been developed in recent years, while the relevance and usefulness of some of the more ‘traditional’ management accounting tools are being increasingly questioned. It is certainly a field in which both students and practitioners alike are strongly advised to keep themselves up-to-date with current ideas and emerging developments - or risk being left ‘dangerously’ behind.

Ethics and Sustainability Accounting
In the past accounting has often been seen as an activity solely concerned with finance, measurement and rules. This has certainly been the core of the role of the accountant in practice. However, in a world concerned with global warming, water and resource shortages and decreasing biodiversity, not to mention human suffering and a disavowal of basic human rights in many parts of the world, there is an increasing role for accountants to play.

As long ago as 1987, the Brundtland Report to the United Nations called for a more sustainable future through sustainable development which it defined as “development that meets the needs of the present without compromising the ability of future generations to meet their own needs.” In the 20 plus years since the report more and more organisations around the globe have become ‘sustainability’ aware. There has been a huge growth in corporate social responsibility and organisations are, for a variety of reasons, keen to measure the benefits accruing from their Corporate Social Responsibility (CSR) activities and to report on their activities.

Accountants, and management accountants in particular, are key participants in both these areas. Providing information for decision-makers is a core activity for management accountants and developing key performance indicators and producing pertinent management reports are part and parcel of their raison d’etre. In a world urgently looking for sustainable development it is time for accountants to step up to the plate.

This unit explores sustainability reporting, stakeholder engagement, full cost accounting and organisational change in the light of sustainability. It also visits ethical theory with a view to understanding why individuals and subsequently organisations act the way they do and what this might mean for sustainability.

The unit content and assessment strategy has been designed to encourage you to develop your research and presentation skills. You are encouraged to develop and present coherent arguments in the form of written work and a video presentation.

Department of Accounting, Finance and Banking

Our Accounting, Finance and Banking Department is the largest provider of accountancy training in the North West of England.

The department offers extensive industry experience through active experts in their profession, with excellent relations across industry bodies and a collaborative approach to promoting critical thinking, employability, flexibility and professionalism.

Learn more

Taught by experts

Your studies are supported by a team of committed and enthusiastic teachers and researchers, experts in their chosen field. We also work with external professionals, many of whom are Manchester Met alumni, to enhance your learning and appreciation of the wider subject.

Meet our expert staff


Tuition fees for the 2019/20 academic year are still being finalised for all courses. Please see our general guide to our standard undergraduate tuition fees.

Part-time students may take a maximum of 90 credits each academic year.

Additional costs

Specialist Costs

All of the books required for the course are available from the library. The University also has PC labs and a laptop loan service. However, many students choose to buy some of the core textbooks for the course and/or a laptop. Students may also need to print their assignments and other documents. Campus printing costs start from 5p per page. Estimated costs are £300 for a laptop and up to £100 each year for books and printing.


For further information on financing your studies or information about whether you may qualify for one of our bursaries and scholarships, follow the links below:

Bursaries and scholarships

Money Matters

Want to know more?

How to apply

You can apply for this course through UCAS.

Apply now

UCAS code(s)

Remember to use the correct institution code for Manchester Metropolitan University on your application: our institution code is M40

You can review our current Terms and Conditions before you make your application. If you are successful with your application, we will send you up to date information alongside your offer letter.

Applications should be made through the CIMA degree website


Programme Review
Our programmes undergo an annual review and major review (normally at 6 year intervals) to ensure an up-to-date curriculum supported by the latest online learning technology. For further information on when we may make changes to our programmes, please see the changes section of our Terms and Conditions.

Important Notice
This online prospectus provides an overview of our programmes of study and the University. We regularly update our online prospectus so that our published course information is accurate. Please check back to the online prospectus before making an application to us to access the most up to date information for your chosen course of study.

Confirmation of Regulator
The Higher Education Funding Council for England (HEFCE) is the principal regulator for the University. Prospective students can find more information on our website. For further information out about the regulator’s role please visit the HEFCE website.