BU 52013

Semester II
2021 - 2022

STRATEGIC MANAGEMENT
ACCOUNTING (5SMA)
This module examines how the tools and concepts of management
accounting can be used to support the formulation, implementation and
control of strategic objectives and operational targets.

Major trends in strategic management and management accounting

since the 1950s are explained and evaluated in order to better
understand and assess the management challenges of the 21st century.
Case study will be used to exemplify how the company is managing to
adapt to its external environment and to integrate and balance the
‘three meshed gears’ of marketing, engineering and finance.
 Prof William Nixon Dr Parulian Sihotang
School of Business School of Business
University of Dundee University of Dundee
w.a.j.nixon@dundee.ac.uk psihotang001@dundee.ac.uk

MODULE
LECTURERS
 LEARNING ACTIVITY
SCHEDULED CONTACT TIME:

• LECTURER: 10 SESSIONS@2 HOUR = 20 HOURS (10%)

 Wednesday : 10.00 – 12.00

 Live session accessed via Teams and MyDundee/collaborate
 Attendance is compulsory
 This session will provide a chance to discuss queries on the material
 Sessions will be facilitated by moderator

• Guided independent study: 180 hours (90%)

 Reading articles
 Review Questions
All notes available in My Dundee
• Week 13, week 14 folders etc until week 22
• Week 13 is January 26, 2022. Week 22 is April 6, 2022
• Weekly dates is given in My Dundee
• First sessions will cover the Week 13 material
• All sessions will be recorded

Resource List Available in My Dundee

• Chapter in text book
• Journal and other articles
 ASSESSMENT TYPE
WRITTEN EXAM (80%)
• Will take the form of previous exam papers i.e 3
essay questions out of 5 (approximately 750 words
per question). Critically Discuss: Explain and
Evaluate
• Exam questions are narrative/discursive
COURSE WORK (20%)
• Details to follow
 Main Topics
 Overview of the Strategic Management Accounting – Evolution of Management
Accounting
 Evolution of Strategic Management and Introduction of Strategic Management
Accounting including: The alignment of organisational design with the planning,
implementation and control activities, The conceptual and empirical context of
that SM, The McKinsey 7S model
 Theory and Practice of Strategic Management Accounting including: the use of
the Target Costing and Balanced Scorecard
 The Role of Strategic Management and Strategic Management Accounting in
Product Design and Development Project in a Global Competitive Environment
supported by VW/Bentley Case Studies
 Performance Management and Management Control

READING LIST FOR EACH TOPIC – RESOURCE LIST PROVIDED

GOOD LUCK