The design and implementation of a management accounting system fitting with strategic concerns (value chain structure, generic strategy, market positioning, mode of production, internationalisation form).

04 - Accounting for what counts in a way that counts

Management accountants are value-adding members of management teams concerned with the provision and use of accounting information for strategy implementation, management planning, and control in organisations. The unit aims to provide in-depth understanding of how management accounting systems can be designed to support the strategy of an organization. It will enable students to design and evaluate systems for strategic planning, control and performance measurement and will give students an appreciation of the behavioural aspects of management accounting systems. These materials will familiarise students with the dynamism of contemporary management accounting practices based on documented real-life practices. This unit ensures students can identify problems and apply important analytical skills they will need when making decisions within firms.

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04 - Accounting for what counts in a way that counts

04 - Accounting for what counts in a way that counts