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Reference guide – Practices in performance management

Auteur : Ordre des comptables professionnels agréés du Québec

Last update: november 2017


This reference guide provides an overview of best and emerging practices in management that enables financial managers to determine which practices best meet their reality and the culture of their organization to make the financial function more efficient and place it at the center of strategic decisions making within the organization.


You are an important member of the finance management team or a finance leader in your organization and you want to make your function more efficient by incorporating best practices and provide value added services. You want to show how your finance function can play a critical role in implementing and monitoring your company’s strategy. Then this reference guide is for you.

You are a practitioner who wants to help your clients beyond audit and tax issues. You want to offer them other value-added services and seize opportunities to help them implement best practices to make their business more efficient? Then this reference guide will help you with this.


  • World class financial management
  • Current best practices at a glance
    • Dashboards
    • Activity-based costing
    • Planning, budgeting, and forecasting processes
    • Shared services centres and outsourcing
    • Improving financial processes
  • Overview of emerging practices
    • Beyond budgeting – Concepts from the beyond budgeting round table
    • XBRL (eXtensible Business Reporting Language)
    • GRC (governance, risk, and compliance)
    • Emerging management reporting (integrated reporting, GRI)
  • Integrating best practices and key performance indicators

In addition, a series of 42 policies or practices in management accounting prepared by CPA Canada, as well as a summary of each policy, in their electronic version, are provided as complementary material.

Target audience

CPAs in business/industry
Please note that this tool is included with the material in the following training activity:

  • Practices in performance management

Description complète