CGMA Strategic Management Accounting

  • Thursday, August 15, 2019 – Thursday, April 30, 2020

  • 53.5
    Auditing, Business Management and Organization, Finance

Starting with an enterprise view from the top, this CPE course guides you on a path from the development of an organizational strategy to the challenges of implementation. Along the way, numerous examples illuminate the insights required for a competitive corporate financial strategy. The course concludes by considering the major risk factors involved when implementing, monitoring, or adjusting strategy to guide the enterprise in achieving its objectives.


? Evaluate the process, tool, and techniques of strategy formulation and implementation ? Evaluate the influence of key external factors on organizational strategy ? Evaluate the information systems requirements for successful strategic implementation ? Identify the important elements, tools, and methods in the change process ? Recommend change leadership process in support of strategy implementation ? Evaluate strategic financial management policy decisions ? Evaluate the value of entities and the opportunities for acquisition, merger, and divestment ? Evaluate the types of risk facing an organization and recommend appropriate responses (strategic, operational, financial, ethical) ? Evaluate risk management strategies and internal controls ? Evaluate the tools and processes required for strategy implementation ? Evaluate the control systems for organizational activities and resources ? Evaluate the risks associated with corporate governance ? Evaluate the risks arising from changes in the environment for capital investment appraisal


? The processes of strategic analysis and strategy generation ? The influence and impact of the external environment on strategy ? Value chains and product portfolio management ? Information systems and their impact on strategy ? Key considerations in and impacts of organizational change ? Ratios to assess profitability, financial performance, financial position and financial adaptability ? The strategic impact of changes in capital structure ? Sustainability and integrated reporting ? The development of financial strategy, including methods of debt and equity financing, M&A and divestments ? Pricing structures and the bidding process ? Organizational risk and mitigation strategies ? Strategic, operational, and financial risks that arise from international operations ? Financial risk and mitigation strategies ? Risks of unethical behavior and poor governance structures

Additional Information

Designed For

CGMA exam candidates Those seeking to convey accounting skills into expanded roles of strategic influence and business decision making


American Institute of CPAs


53.50 Auditing

Course Number


Level of Knowledge


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