Unit Code: CPA918

Unit Name: Global Strategy and Leadership

Description: Global Strategy and Leadership is the capstone subject for the CPA programme. This subject consolidates and builds on the learnings candidates have gained in the other three compulsory subjects: Ethics and Governance, Financial Reporting and Strategic Management Accounting. In the increasingly complex business environment in which organisations operate, characterised by change, uncertainty and escalating competition, the disciplines of strategy and leadership have become critical to successful organisational performance.The aim of this subject is to link the knowledge of management and financial accounting to the concepts of strategy and leadership. Accountants use a variety of technical information to make decisions for the future of the business within an ethical framework of operation. This subject shows that accounting information, ethics, strategy and leadership are applicable to accountants working throughout the world in diverse organisations. As discussed in Ethics and Governance, accounting as a profession is respected internationally and CPAs are employed worldwide. The subject?s materials address the needs of candidates operating in different international markets in varying roles.The concepts of professional ethics and good governance underpin the subject. Candidates who have previously undertaken the Advanced Audit and Assurance or Strategic Management Accounting subjects will be familiar with the use and application of Porter?s five forces model. Those candidates who have studied Strategic Management Accounting will note a number of other concepts that have been expanded upon in this subject, including strategic analysis, performance measurement and the value chain. The international focus of this subject acknowledges the importance of the reporting requirements under the International Financial Reporting Standards (IFRSs).

Learning Target Outcomes:

Prerequisite: N/A

Prerequisite Sentence: CPA Foundation Units

Credit Point: 20

Offered In: Semester 1