Strategic Management Accounting (SMA) is a major course in the Accounting field. Students taking SMA are to deal with the key component of the overall skills base and they shall be exposed to the role of the
professional accountant that engage with the organization’s top management team and contributes to strategy development and implementation for creating customer and shareholder value and a strong competitive position for the organization. As the business environments have become increasingly dynamic and competitive, it is increasingly important for managers to develop coherent, internally and logically consistent business strategies. They need tools and models which provide useful information to support strategic decision-making, planning and control. Thus, SMA deals with the management accountant's role in dynamic organizations operating both in national and global business environments.
professional accountant that engage with the organization’s top management team and contributes to strategy development and implementation for creating customer and shareholder value and a strong competitive position for the organization. As the business environments have become increasingly dynamic and competitive, it is increasingly important for managers to develop coherent, internally and logically consistent business strategies. They need tools and models which provide useful information to support strategic decision-making, planning and control. Thus, SMA deals with the management accountant's role in dynamic organizations operating both in national and global business environments.