Syllabus A1. Strategic Management Accounting 1 / 5

a) Explain the role of strategic performance management in strategic planning and control.[2]
b) Discuss the role of performance measurement in checking progress towards the corporate objectives.[2]
c) Compare planning and control between the strategic and operational levels within a business entity.[2]
d) Discuss the scope for potential conflict between strategic business plans and short-term localised decisions.[2]
e) Evaluate how models such as SWOT analysis, PEST, Boston Consulting Group, balanced scorecard, Porter’s generic strategies and 5 Forces may assist in the performance management process.[3]
f) Apply and evaluate the methods of benchmarking performance.[3]
g) Evaluate how risk and uncertainty play an important role in long-term strategic planning and decision- making, including the impact of the different risk appetites of stakeholders. [3]
Strategic Management Accounting