Accounting (ACCT) 356

Strategic and Competitive Analysis (Revision 8)

ACCT 356

Revision 8 is closed for registration, see current revision

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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.

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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 a for-profit or nonprofit organization.


  • Lesson 1: Strategy, Balanced Scorecard, and Strategic Profitability Analysis
  • Lesson 2: Environmental Scanning (Industry Analysis)
  • Lesson 3: Environmental Scanning (Internal Analysis of Value Chain)
  • Lesson 4: Strategic Measurement (Performance Evaluation)
  • Lesson 5: Strategic Measurement (Financial Statement Analysis)
  • Lesson 6: Sustainability
  • Lesson 7: Revenue and Customer Profitability Analysis
  • Lesson 8: Project Costing and Risk Management
  • Lesson 9: (Part A): Budgetary Control in Nonprofit Organizations
  • Lesson 9: (Part B): 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
Assignment 1 15%
Assignment 2 15%
Assignment 3 15%
Final Exam 55%
Total 100%

In response to COVID-19 containment directives, temporary online exam(s) are available for this course.

To learn more about assignments and examinations, please refer to Athabasca University's online Calendar.

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.

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 (2016), Second Custom Edition for Athabasca University. Pearson Learning Solutions. ISBN 978-1-323-38934-8.

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.

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 8, October 3, 2016.

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