Singapore University of Social Sciences

Strategic Management Accounting

Strategic Management Accounting (ACC311)


ACC311 Strategic Management Accounting builds upon ACC203e and ACC210. While this course still focuses on the use of accounting information within organisations, the emphasis will be on the “decision-influencing” role of accounting. Students will develop an understanding of the relationship between organisational strategy and accounting information system; specifically how accounting is influenced by and influences an organisation’s strategy and structure, and how accounting information can be central to the achievement of an organisation’s strategy.

Level: 3
Credit Units: 5
Presentation Pattern: EVERY JULY


  • Centralization and Decentralization
  • Management Control Systems
  • Responsibility Accounting
  • Financial Performance Measures
  • Other Performance Measures
  • Sustainability Accounting and Corporate Social Responsibility
  • Performance Evaluation and Compensation
  • Transfer Pricing
  • Strategic Planning and Control

Learning Outcome

  • Discuss reasons behind the varying degrees to which organisations choose to decentralize versus centralize, and explain the impact of these choices on management control systems.
  • Examine how responsibility accounting can be used to encourage goal congruence in decentralized organisations.
  • Assess the effectiveness of using financial performance measures to motivate managers to make decisions in line with organisational strategy.
  • Critique the use of other (nonfinancial) performance measures to evaluate and reward performance.
  • Appraise organisational performance on the counts of sustainability and corporate social responsibility, and explain why keeping track of performance measures can be critical to an organisations’ sustainability.
  • Recommend suitable performance evaluation and compensation plan designs based on the understanding of an organisation’s strategy and structure.
  • Evaluate choices in transfer pricing policy and the behavioural implications of these choices, within the context of organisational strategy and structure.
  • Analyze the role of management accounting information and the design of management accounting information systems in facilitation of strategic management.
  • Develop the essential knowledge and interpersonal skills to work effectively in a team.
  • Demonstrate proficiency in written and verbal communication skills.
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