Strategic management accountingLaajuus (5 cr)

Objective

Students know the role of management accounting in the company’s strategy process. Students can use the strategic management accounting methods and apply them in the company’s reporting. Students can use strategy based performance evaluation indicators. Students know how digital technology can be utilised to support management’s decision making.

Content

What is the role of strategic management accounting in the company’s strategic process? How can the methods and reporting of strategic management accounting be utilised to support decision making in an enterprise? How can strategy based performance evaluation indicators be used in the development of an organisation? How can digital technology be utilised to support management’s decision making?

Qualifications

Basic understanding of business management is required.

Assessment criteria, good (3)

a.  Students can acquire, process, produce and evaluate critically diversified information in the field of strategic management accounting. b. Students can solve demanding problems in their organisation’s research, development and/or innovation work. e.  Students can evaluate strategic approaches and justify their use from the management and development viewpoint. f.  Students can work independently in expert duties of their professional field or as an entrepreneur.