BA (Hons)

Sustainable Performance Management (CIMA)

2018 entry

Features and benefits of the course

  • This programme draws on the unique global partnership between CIMA and Manchester Metropolitan University to give CIMA students the opportunity to gain an Honours degree.
  • Since the programme is delivered entirely online you do not have to travel to Manchester and can study from home.
  • You will receive extensive support from specialist academic tutors and have online access to extensive library and research material.
  • For more information about this course, please see

Accreditations, Awards and Endorsements

About the course

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.

Typical units of study may include

Year 1

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.

Programme Review

Each programme of study that we offer undergoes an annual review to ensure an up-to-date curriculum supported by the latest online learning technology. In addition, we undertake a major review of the programme, normally at 6-yearly intervals, but this can take place at a more frequent interval where required. Applicants should note that the programme currently provided may be subject to change as a result of the review process. We only make changes where we consider it necessary to do so or where we feel that certain changes are in the best interests of students and to enhance the quality of provision. Occasionally, we have to make changes for reasons outside our control. Where there are changes which may materially affect the current programme content and/or structure, offer holders will be informed.

Teaching Staff

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. Details of departmental staff can be found at:

Typical entry requirements

These typical entry requirements apply to the 2017 academic year of entry and may be subject to change for the 2018 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.

Your career prospects after the course

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.


In 2014, over 94% of our graduates went directly into work or further study within 6 months of graduation

DHLE survey 2014, for all respondents available for employment or further study and whose destinations are known

How do I apply for this course?

Applications should be made through the CIMA degree website

Confirmation of Regulator

The Higher Education Funding Council for England is the principal regulator for the University.

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 and up to date. Please note that our programmes are subject to review and development on an ongoing basis. Changes may sometimes be necessary. For example, to comply with the requirements of professional or accrediting bodies or as a result of student feedback or external examiners’ reports. We also need to ensure that our courses are dynamic and current and that the content and structure maintain academic standards and enhance the quality of the student experience.

Please check back to the online prospectus before making an application to us.

The provision of education by the University is subject to terms and conditions of enrollment and contract. The current Terms and Conditions Applicable to the provision of the University’s Educational Services are available online. When a student enrolls with us, their study and registration at the University will be governed by various regulations, policies and procedures. It is important that applicants/students familiarize themselves with our Terms and Conditions and the Key Contract Documents referred to within. Applicants will be provided with access to an up to date version at offer stage. This can be found within the Information for Offer Holders document.

Undergraduate Study