Course delegates are expected to attend (almost) all lectures and to review each week’s material prior to the meeting



Lecture topic

Recomended Textbooks and readings

Lecture 1

The Scope of Strategic Accounting

K.D. Brouthers, F.A. Roosen, Is It Time to Start Thinking about Strategic Accounting?

Lecture 2

Goals, objectives, purposes, and strategic management

P.M. Drucker, Drucker on Management: Be Data Literate – Know What to Know


R.S. Kaplan, The Evolution of Management Accounting


H.T. Johnson, R.S. Kaplan, The Rise and Fall of Management Accounting

Lecture 3

Strategic business planning – warning: a file with the presentation was too large (for learn more see: P. Ghemawat, Competition and Business Strategy in Historical Perspective)

P. Ghemawat, Competition and Business Strategy in Historical Perspective


R.S. Kaplan, D.P. Norton, Transforming the Balanced Scorecard from Performance Management to Strategic Management:

part I

part II


H. Evans, G. Ashworth, J. Gooch, R. Davis, Who needs performance management?


Lecture 4


Strategic planning at five worldclass companies


How cost accounting distorts product costs


Activity based systems measuring the cost of resource usage


Lecture 5



Lecture 6

Balanced Scorecard in practice, strategy maps

See: R.S. Kaplan, D.P. Norton, Strategy maps. Converting intangible assets into tangible outcomes, Harvard Business School Press, USA 2004


other publications of Kaplan and Norton

Lecture 7



Lecture 8


Project management in the strategic context



Guideline - New

Lecture 9

Benchmarking analysis

and management accounting

H. J. Harrington, The complete benchmarking implementation guide, McGraw-Hill, USA 1996

Lecture 10

Uses of cash, customer profitability,

 Activity Based Costing

The impact of Activity-Based Costing Techniques on Firm Performance


D.N. Chorafas, Strategic Business Planning for Accountants. Methods, Tools and Case Studies, Elsevier, USA 2007

Lecture 11

Activity Based Costing

Towards explaining activity-based costing failure: accounting and control in a decentralized organizations

Lecture 12



Lecture 13

Value-chain analysis as a tool

of strategic accounting

Please use Value chain analysis in Your case studies

Lecture 14

Quality costing



Lecture 15

Public sector management accounting and controls

and summary