Strategic Management Accounting

Strategic Management Accounting evaluated through case studies and
research, including a report to senior management.
Task Details/Description:
Task 1: Research the development of the conceptual model of Strategic
Management Accounting paying particular attention to the practical tools
expected to be used in each conceptual model proposed. You must use
published commercial, professional and academic sources including
professional journals, academic articles and texts. (33 marks)
Task 2: Refer to the case study document on Total Quality Management
(TQM) and assessment brief in the Appendix. (34 marks)
Task 3: Customer Profitability Analysis (CPA) can be used to great effect
to improve profitability. Using published research on CPA in action assess
the extent to which CPA is used in practice, highlighting factors that have
affected the degree to which it is implemented by organisations. (33 marks)
Module Learning Outcomes Assessed:
1. Appraise the concept of Strategic Management Accounting (SMA)
and its development in theory and in practice.
2. Critically evaluate the usefulness of selected SMA tools.
3. Examine the application of a selection of SMA tools in context.
4. Communicate appropriate accounting information as part of the
managerial decision-making process.
COURSEWORK ASSIGNMENTPresentation Requirements:
Word Count: 3000 +/- 10%
Font Size: 12 (Arial)
Line Spacing: 1.5
Submission Date & Time:
Monday 28th June 2021 at 12:00 noon (UK time)
Assessment Weighting for the Module:
This assessment accounts for 90% of the total module mark at the first
sitting and 100% of the total module marking on resit or deferral.
Assessment Criteria for Tasks 1 and 3
Scripts will be marked on the following elements for each task: (mark per
task in brackets)

1. Introduction that clearly sets the definitions of terms used. (4
marks)
2. Relevant, concise evidence based on good quality references. (6
marks)
3. Objective critical assessment of the evidence in 2. (6 marks)
4. Persuasive, clear reasoning flowing from the evidence and directed
at answering the task. (6 marks)
5. Well balanced conclusion that pulls together the
discussion/reasoning and answers the specific task set. (5 marks)
6. Correct format, Harvard referencing and clear structure. (6 marks)
Assessment Criteria Task 2
Please see detailed marking allocation in the asse