ACCT 356 introduces strategic concepts and tools that a manager in an organization is likely to find useful. This course focuses on helping students think strategically as they evaluate an organization’s potential and opportunities for change. Thinking strategically involves setting objectives and then aligning what the organization is, or can become in the short run, with the organization’s environment. The information organizations need to monitor, evaluate, and improve strategy is called strategic performance measures. Helping planners identify the nature and scope of strategic performance measures in an organization is a critical role for management accountants.
Outline
Lesson 1: Introduction to Strategy
Lesson 2: Strategy and Competitive Intelligence
Lesson 3: Competitive Analysis Tools—Part 1
Lesson 4: Competitive Analysis Tools—Part 2
Lesson 5: Customer Analysis
Lesson 6: Competitive and Resource Analysis
Lesson 7: Strategic Scans
Lesson 8: Evolutionary Analysis Tools
Lesson 9: Financial Analysis and Budgeting
Lesson 10: Accounting and Strategy
Evaluation
To receive credit for ACCT 356, you must achieve a composite course grade of at least a “D” (50 percent) and a grade of at least 50 percent on the final examination. The weighting of the composite grade is as follows:
| Assignment 1 | Assignment 2 | Final Exam | Total |
|---|---|---|---|
| 20% | 20% | 60% | 100% |
To learn more about assignments and examinations, please refer to Athabasca University's online Calendar.
Note: Students planning to transfer this course to a Professional Accounting designation (i.e., CMA, CGA, CA) are advised that they will be required to achieve a grade higher than the minimum passing grade. See the Professional Accounting Designation Web site for details.
Course Materials
Textbook
Fleisher, C. S., & Benoussan, B. E. (2003). Strategic and competitive analysis: Methods and techniques for analyzing business competition. Upper Saddle River, NJ: Pearson Education. ISBN 0130888524
Other Materials
The course materials also include a reading file. All other course materials will be accessed online.
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