Strategic Accounting

Module code: AFE7012-A

Module Aims       

The module aims to examine the role of management accounting information in the development and implementation of business strategy, including providing a critical understanding of current and contemporary developments in management accounting that are designed to meet the needs of strategic management. . In addition, the module aims to examine the potential social and environmental benefits from adopting some of the contemporary management accounting techniques such as environmental management accounting (EMA) when businesses make strategic investment decisions.

Outline Syllabus   

Accounting information and its relevance to strategy. Boundaries and emerging issues of strategic accounting for management. Strategies for accounting information in different business environments. Activity-based techniques and accounting. Customer-focused accounting. Accounting and a quality strategy. Strategies and styles of divisional control. The performance measurement. Balanced scorecard, value chain analysis, strategic profitability analysis, transfer pricing, capital investment appraisals and environmental cost accounting.

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