MBA Online

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA3436
Course Title : Strategic Management Accounting
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA3227Management Accounting III
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the changing direction of management accounting, the factors
driving change and the information needs in the design of management
accounting control systems.
2. Apply relevant knowledge and analytical skills related to management
control process techniques using case analysis.
3. Use relevant management accounting information in designing and
implementing business strategies.
4. Evaluate behavioural and organizational implications of financial and
non-financial criteria in performance measurement.
5. Analyse recent developments in management accounting and control
systems.
Synopsis of Course Contents : This course covers advanced topics in management accounting and control
systems. Issues related to the design, implementation and use of
management control systems to implement business strategies are
discussed. Emphasis is given to the techniques of management accounting
control process relating to transfer pricing, budgeting and management
compensation. In addition, behavioural considerations in the use of these
techniques, such as motivation, goal congruence, and relative roles of
superiors and subordinates are also discussed. Recent issues related to
management accounting and control in the changing business
environments are discussed. Comprehensive case studies and journal
articles are used extensively in this course.
Assessment : Continuous Assessment : 40%
Final Examination : 60%

Curriculum
The Executive MBA is organized into 4 major teaching modules in order to cover all the skills related to management. These four modules are complemented by the completion of a draft consultant “developed during the school to implement the acquis as of schooling.

Personal development and entrepreneurial behavior (39 hours)
Business simulation and decision making
Identity and self evaluation by itself (1 / 3)
Career development and life style capital (1 / 3)
Personal development and learning strategy (1 / 3)
Decision-making process within the company (157.5 hours)
Financial and accounting information
Costs and Decision
Analysis and financial decision
Quantitative Methods and Decision Making
Consumer behavior and price policy
Behavior of organizations
Technical marketing and international trade
Decision-making and sustainable development (1 / 2)
Manager companies (168 hours)
Strategic Marketing
Strategy and Management of change
Management Information Systems (1 / 2)
Management Operations
Knowledge management (1 / 2)
Performance Management: Strategic management accounting and steering performance
Corporate finance
Human resources management
Learning to undertake projects
Understanding the world (115.5 hours)
Economics Affairs
European and international affairs, international geopolitics
Intercultural management and negotiation
Business Law
International Tax Law (1 / 2)
Analysis of economic and trade relations between the euro area Mediterranean and the rest of the world (1 / 2)
Module / open workshop (1 / 2)
Project consultant (50 hours)