Accounting (ACCT) 356

Strategic and Competitive Analysis (Revision 9)

ACCT 356

View previous revision

Delivery Mode: Individualized study online with eTextbook

Credits: 3

Area of Study: Applied Studies
(Business and Administrative Studies)

Prerequisite: ACCT 355. MKTG 396 is recommended but not required.

Faculty: Faculty of Business

ACCT 356 is not available for challenge.

Check availability

**Note: Before registering in this course, review all Software Requirements


ACCT 356 provides intermediate coverage of managerial accounting concepts and the use of managerial accounting tools for strategic planning, measurement, and analysis. Students will develop an understanding of the role of management accounting information in building and managing a company’s strategies—whether for a for-profit or nonprofit organization.


  • Lesson 1: Strategy, Balanced Scorecard, and Strategic Profitability Analysis
  • Lesson 2: Management Accounting Data Analytics
  • Lesson 3: Environmental Scanning (Industry Analysis)
  • Lesson 4: Environmental Scanning (The Internal Assessment)
  • Lesson 5: Strategic Planning
  • Lesson 6: Business Ethics, Environmental Sustainability, and Corporate Social Responsibility
  • Lesson 7: Strategic Management: Performance Evaluation
  • Lesson 8: Revenue and Customer Profitability Analysis
  • Lesson 9: Project Costing and Risk Management
  • Lesson 10: Budgetary Control in Nonprofit Organizations
  • Lesson 11: Performance Evaluation in Nonprofit Organizations


To receive credit for ACCT 356, you must achieve a composite course grade of at least D (50 percent) and a grade of at least 50 percent on the final examination. The weighting of the composite grade is as follows:

Activity Weighting
Data Analytics Lab 10%
Assignment 1 15%
Assignment 2 15%
Assignment 3 15%
Final Exam 45%
Total 100%

The final examination for this course must be taken online with an AU-approved exam invigilator at an approved invigilation centre. It is your responsibility to ensure your chosen invigilation centre can accommodate online exams. For a list of invigilators who can accommodate online exams, visit the Exam Invigilation Network.

Note: Students planning to transfer this course to a Chartered Professional Accountant designation are advised that they will be required to achieve a grade higher than the minimum passing grade. See CPA Requirements for details.

*You will require a Windows operating system (PC) to install the Power BI software required for this Lab. All other course requirements can be completed on a PC or a Mac computer.

Course Materials


Registration in this course includes an electronic textbook. For more information on electronic textbooks, please refer to our eText Initiative site.

Strategic and Competitive Analysis (2020), Third Custom Edition for Athabasca University. Pearson Learning Solutions. ISBN 978-1-323-989722.

Print textbooks are not available for purchase.

Other Resources

All other learning resources will be available online.

A sample lesson is available for you to review.


Software Requirements

You will require a Windows operating system (PC) to install the Power BI software required for the Data Analytics Lab. All other course requirements can be completed on a PC or a Mac computer.

Mac users who enrol in this course may need to make special provisions to complete the Lab using a PC and may wish to contact the Course Coordinator before registering.

Athabasca University reserves the right to amend course outlines occasionally and without notice. Courses offered by other delivery methods may vary from their individualized-study counterparts.

Opened in Revision 9, March 12, 2021.

View previous revision