Dashboards reporting and visualisation - Drill down drill th...

Learning Outcomes

After reading this article, you will be able to explain the roles of dashboards, reporting, and visualisation in performance management. You will understand the techniques of drill down, drill through, and self-service analytics, their impact on management decision-making, and identify the advantages and limitations of these approaches. You should be equipped to apply these concepts to ACCA exam case studies involving management information and reporting systems.

ACCA Advanced Performance Management (APM) Syllabus

For ACCA Advanced Performance Management (APM), you are required to understand the application and evaluation of management information systems for performance management. This article focuses on:

• The role of dashboards and visualisation in management reports
• The use of drill down and drill through functionality within reporting systems
• Concepts of self-service analytics for performance monitoring and decision support
• Designing and evaluating management reporting formats for clarity, relevance, and control
• The implications of dashboard use for timely and effective management action

Test Your Knowledge

Attempt these questions before reading this article. If you find some difficult or cannot remember the answers, remember to look more closely at that area during your revision.

1. Which feature allows a manager to move from summary data to examine more detailed figures in a dashboard?
   1. Data warehousing
   2. Drill down
   3. Trend analysis
   4. Predictive analytics
2. Which statement best describes self-service analytics in a performance management context?
   1. Only IT departments can produce all analysis
   2. Managers access and explore up-to-date data independently
   3. Reports are distributed quarterly by the finance function
   4. Data is upgraded only during audits

3. Briefly explain the difference between drill down and drill through in dashboard reporting.

4. List two benefits and one risk of giving operational managers access to self-service dashboard tools.

Introduction

Timely and relevant management information is critical for effective performance management and decision-making. Modern organisations rely on dashboards and data visualisation tools to present key performance indicators (KPIs) to managers in an accessible format. Dashboards summarise complex data, allowing managers to monitor results at a glance and identify areas needing attention.

Features such as drill down and drill through enable users to explore data further by moving from summary statistics to detailed records. Self-service analytics put these tools directly in the hands of managers, supporting faster, more informed responses to performance issues. Understanding these technologies and their implications is now essential for ACCA students aiming to meet exam requirements.

Key Term: dashboard
A visual reporting interface that displays a selection of key performance indicators and metrics in real time, often using charts, tables, and graphical indicators.

Key Term: drill down
The ability in a dashboard or report to move from a high-level summary view to increasingly detailed levels of data.

Key Term: drill through
The process of accessing related data by opening linked reports or screens, typically moving from a summary report in one system or context to detailed information in another.

Key Term: self-service analytics
Reporting and analysis functionality that allows non-technical users, such as managers, to independently access, investigate, and visualise data to answer their own questions.

DASHBOARDS: REPORTING AND VISUALISATION

Dashboards present key performance information in a concise and interactive visual format, designed to provide at-a-glance awareness of organisational metrics. Dashboards can display historical results, real-time performance, and trends, supporting effective planning and control at all levels.

Features of Dashboards

• Display KPIs using graphs, gauges, tables, and colour-coded alerts
• Allow customisation by user, function, or business unit
• Aggregate data from multiple sources in one place

Dashboards must be designed for clarity, ease of use, and relevance to intended users. They support both planning and control activities but must be aligned with organisational objectives.

Dashboard Content

Good dashboards support action by focusing on relevant metrics. Examples include:

• Financial: Sales growth, gross margin, working capital
• Operational: Production output, order fulfilment times, defect rates
• Customer: Satisfaction scores, net promoter score (NPS)
• ESG: Energy usage, emissions, compliance breaches

Too much information causes overload. The choice of KPIs and layout should match user needs.

Key Term: key performance indicator (KPI)
A quantifiable measure used to evaluate the success of an organisation, team, or individual in meeting objectives.

DRILL DOWN AND DRILL THROUGH FUNCTIONALITY

Dashboards gain further value from interactivity. Drill down and drill through are distinct but related techniques that let managers investigate performance issues quickly.

Drill Down

Drill down enables users to click on a summary figure (e.g., total sales) to view progressively more detailed layers beneath (e.g., sales by region, product, salesperson, or transaction).

• Example: From 'Total operating costs' to 'Cost by department' to 'Individual expense lines'

This helps managers analyse variances, identify root causes, and take corrective action without waiting for separate detailed reports.

Drill Through

Drill through allows users to move from a summary dashboard or report to detailed data or another screen, often in a different reporting module or application.

• Example: From a sales dashboard in a BI tool, clicking through to the original sales order in the ERP system

Drill through links related sets of data for deeper analysis, often crossing system boundaries.

Benefits of Drill Capabilities

• Quicker identification of issues and anomalies
• Better support for management review, audit trails, and accountability
• Reduced reliance on central IT/report creation

Worked Example 1.1

A regional manager views a dashboard showing below-budget revenue for one branch. Using drill down, she follows the sales figure to see sales by day, then by category, and pinpoints that weekend beverage sales have declined sharply since a local competitor opened.

Answer:
Drill down allowed the manager to move from an overall negative result to identify exactly where and when the issue occurred, supporting targeted local action.

Worked Example 1.2

A finance director reviews an interactive P&L dashboard. He clicks a 'drill through' link on 'Overtime Costs' and is taken to the HR system's detailed timesheet records, where patterns of excessive overtime in one department are evident.

Answer:
Drill through enabled the director to reach related, transaction-level data not stored in the main finance dashboard, supporting a broader investigation.

Revision Tip

Dashboards showing only summary KPIs are useful for quick checks, but always use drill features to examine causes before concluding on performance trends.

SELF-SERVICE ANALYTICS

Self-service analytics means management and staff can access and interrogate data directly, building their own dashboards or running queries without relying on IT.

Key Elements

• User-friendly interfaces with drag-and-drop or guided analysis
• Access controls to maintain data security and compliance
• Visualisation tools for charts, tables, and heat maps

Self-service increases responsiveness by allowing managers to respond to issues or test new scenarios 'on demand'.

Advantages

• Faster, more flexible decision-making—no delay waiting for reports
• Greater ownership and understanding of results
• Resources in IT/reporting shifted to oversight and training

Risks and Limits

• Possibility of misinterpretation or inconsistent use of definitions
• Security issues if sensitive data is accessible without suitable controls
• Information overload if dashboards become cluttered or KPIs are not prioritised
• Training is needed to ensure correct usage and understanding

Key Term: data visualisation
The graphical representation of data designed to communicate information clearly and efficiently through visual elements such as charts, graphs, and dashboards.

DESIGN CONSIDERATIONS AND BEST PRACTICE

Well-designed dashboards and reporting systems share these characteristics:

• Focused: Display only essential KPIs aligned to user objectives
• Intuitive: Use colour, layout, and grouping for quick understanding
• Timely: Reflect real-time or current information where possible
• Actionable: Support users in identifying required follow-up

Avoid common pitfalls:

• Information overload—too many metrics reduces usefulness
• Inconsistent data sources or timeframes
• KPIs not aligned to current organisational goals

Exam Warning

In APM scenarios you may be asked to evaluate dashboard design. Always assess alignment with user needs, the selection of KPIs, and clarity and interactivity (i.e., the presence and use of drill down, drill through, and self-service functions).

Summary

Dashboards and visual reporting are essential tools in performance management, supporting rapid monitoring and analysis of key indicators. Drill down and drill through improve the ability to explore data, while self-service analytics let managers work more independently. Success depends on appropriate dashboard design, proper KPI selection, and clear understanding of system capabilities and risks.

Key Point Checklist

This article has covered the following key knowledge points:

• Explain dashboard reporting and the purpose of data visualisation in management control
• Distinguish between drill down and drill through capabilities in reports
• Describe self-service analytics and their impact on performance management
• Identify best practices for dashboard design and the selection of KPIs
• Evaluate risks and safeguards when granting self-service access to users
• Apply dashboard and drill functionality to exam case scenarios

Key Terms and Concepts

• dashboard
• drill down
• drill through
• self-service analytics
• key performance indicator (KPI)
• data visualisation