ACCT3323: Strategic Management Accounting
21
Case Studies
Principles of Strategic Management Accounting
1
Principles of Strategic Management Accounting
Introduction
The Principles
2
The Story of the Miners and the Landowner
3
Transaction Cost Economics
4
The Role of Strategy in Transaction Cost Economics
5
Specific Knowledge
6
Human Capital
7
Agency Theory
8
Promotions and Subjective Performance Evaluation
9
Power and Institutional Theory
10
Implementation and Change
Budgeting
11
What are budgets (good for)?
12
The Budgeting Process
13
Variance Analysis
14
Decentralisation and Transfer Pricing (Preliminary Draft)
Cost Accounting
15
The Value of Cost Information
16
Activity Based Costing
17
Cost Accounting and Production Capacity
The Balanced Scorecard
18
Non-financial Measures (Preliminary Draft)
19
Strategy Map and Causal Links (Preliminary Draft)
20
Going Forward and Criticism (Preliminary Draft)
ACCT3323: Strategic Management Accounting
21
Case Studies
22
Assessments
23
Generative AI
24
Rubrics
25
Old Exam
Table of contents
21.1
When to Drop a Customer?
21.2
Research and Engineering at Whirlpool
21.3
Charley’s Family Steak House
21.4
Lehigh Steel
21.5
Virginia Mason and Owens & Minor
21.6
Converse Health System
ACCT3323: Strategic Management Accounting
21
Case Studies
21
Case Studies
Author
Stijn Masschelein
21.1
When to Drop a Customer?
21.2
Research and Engineering at Whirlpool
21.3
Charley’s Family Steak House
21.4
Lehigh Steel
21.5
Virginia Mason and Owens & Minor
21.6
Converse Health System
20
Going Forward and Criticism (Preliminary Draft)
22
Assessments