Strategic Accounting

According to CIMA the term “Strategic Accounting” is a form of management accounting in which emphasis is placed on the information that relates to factors external to the entity, as well as non-financial information and internally generated information. The aim of this module is, therefore, to provide an appreciation and good understanding of the basic concepts and techniques needed to perform such kind of inquiry. Moreover, it develops skills and competencies that are helpful in collecting and processing monetary and non-monetary data deemed to be relevant for strategic analysis and decisions.