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A. Strategic planning and control:
1. Introduction to strategic management accounting,
2. Appraisal of alternative approaches to budgeting for control,
3. Changes in business structure and management accounting,
4. Effect of Information Technology (IT) on modern management accounting.
B. Economic, fiscal and environmental factors:
1. Impact of world economic and market trends,
2. Impact of national fiscal and monetary policy on performance,
3. Other environmental and ethical issues.
C. Performance measurement systems and design:
1. Management accounting and information systems,
2. Internal sources of management information,
3. External sources of management information,
4. Recording and processing methods,
5. Management reports.
D. Strategic performance measurement:
1. Performance hierarchy,
2. Scope of strategic performance measures in private sector,
3. Strategic performance issues in complex business structures,
4. Divisional performance and transfer pricing issues,
5. Scope of strategic performance measures in not-for-profit organisations,
6. Behavioural aspects of performance measurement.
E. Performance evaluation and corporate failure:
1. Alternative views of performance measurement,
2. Non-financial performance indicators,
3. Predicting and preventing corporate failure.
F. Current developments and emerging issues in management accounting and performance management:
1. Current developments in management accounting techniques,
2. Current issues and trends in performance management.
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