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This course explores the link between management accounting information and strategic issues. Specifically, it focuses on how management accounting information facilitates: (1) the formulation and implementation of organisational strategy and (2) the evaluation of organisational strategy by focusing on four perspectives of strategic performance (i.e. shareholder perspective, customer perspective, internal process perspective and, learning and growth perspective).

In this course, strategy is defined as a process of converting tangible and intangible resources to actions that will enable the organisation to compete in its chosen product markets. This is achieved by creating unique value propositions for its customers and simultaneously balancing the needs of various stakeholders (i.e. shareholders, suppliers, community and environment, and employees).


UNSW Business School

Study Level


Offering Terms

Term 1, Term 2, Term 3



Delivery Mode

Fully on-site

Indicative contact hours


Course Outline

To access course outline, please visit:


Pre-2019 Handbook Editions

Access past handbook editions (2018 and prior)

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