This unit consolidates the learnings in the three other units, Ethics and Governance (ACC80013), Financial Reporting (ACC80014) and Strategic Management Accounting (ACC80015). It develops an understanding of the concepts and principles that underpin the practices of strategy and leadership in the global economy, and the ability to apply these concepts to real-life business cases. This unit integrates the materials from the CPA Program Professional Level segment titled Global Strategy and Leadership and prepares you for the CPA examination. This is a core course in the Master of Professional Accounting (CPA Specialisation) degree.


ACC80015 Strategic Management Accounting
ACC80013 Ethics and Governance
ACC80014 Financial Reporting


ACC80015 Strategic Management Accounting
ACC80013 Ethics and Governance
ACC80014 Financial Reporting
Before enrolling in this course you must be enrolled in this subject with CPA Australia as part of their CPA Program

Teaching periods
Start and end dates
Last self-enrolment date
Census date
Last withdraw without fail date
Results released date

Learning outcomes

Students who successfully complete this unit will be able to:

  • Demonstrate coherent and advanced knowledge of the role of the accountant in the development and implementation of strategy
  • Critically evaluate the tools and models used to analyse the industry and the market in which an organisation operates and to measure the performance of the organisation
  • Critically evaluate the key challenges faced in the implementation of strategy and the role of the accountant in the implementation and leadership functions
  • Demonstrate coherent and advanced knowledge of strategy and leadership concepts through the use of real-world examples integrated throughout the material, and apply these concepts to business case scenarios through the use of a major case study
  • Communicate proficiently and in professional practice and act as a leader or member of a team

Teaching methods


Type Hours per week Number of weeks Total (number of hours)
Face to Face Contact (Phasing out)
3.00 12 weeks 36
Unspecified Learning Activities (Phasing out)
Independent Learning
9.50 12 weeks 114


Type Task Weighting ULO's
AssessmentIndividual 30 - 40% 1,2,3,4 
AssignmentGroup 20 - 30% 1,2,3,4,5 
TestIndividual 30 - 50% 1,2,3,4 


  • Module 1: An introduction to strategy and leadership; Introducing strategy and leadership; The global context of business; and The role of the accountant in strategy development
  • Module 2: Understanding the external environment: Remote and industry environment analysis; Understanding customers and markets; and The basis of competition
  • Module 3: Understanding the internal environment: Understanding key stakeholders; People and organisational drivers; Big data – deeper and faster analysis; and Qualitative analysis and summarising overall performance
  • Module 4: Product and market development: Development of new geographic markets; Common modes of entry into geographic markets; and Accounting issues in global strategy
  • Module 5: Developing the strategic plan: Developing the strategic options and themes; and Evaluating strategic themes using Rumelt's criteria
  •  Module 6: Strategy implementation: Monitoring implementation and performance; The challenges of implementing strategy; and The role of CPAs in strategic implementation
  • Module 7: Leading the strategy: What is leadership and identifying leadership attributes; and The role of leaders in strategy formulation, selection and implementation

Study resources

Reading materials

A list of reading materials and/or required textbooks will be available in the Unit Outline on Canvas.