Accounting and Auditing The Balanced Scorecard: Strategic-Based Control

The Balanced Scorecard: Strategic-Based Control

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  • Course Delivery: On Demand
  • Credit Hours: 2
  • Credit Type: Accounting

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Description

Description:
The Balanced Scorecard (BSC) is a strategic-based responsibility accounting system that converts an organization's mission and strategy into operational objectives and measures for four perspectives: the financial perspective, the customer perspective, the internal process perspective, and the learning and growth perspective. The course addresses the main features of the Balanced Scorecard and its implementation. Presented are several notable case studies that implemented and applied the BSC.

 

Learning Objectives:
1. Recognize key attributes of strategic-based responsibility accounting systems.
2. Identify the basic characteristics and outcome measurements of the Balanced Scorecard.
3. Identify operational objectives and Key Performance Indicators (KPIs) for each perspective.
4. Recognize how the Balanced Scorecard links measures to strategy.
5. Calculate key performance indicators.

Topics Covered:

  • Activity-Based Versus Strategic-Based Responsibility Accounting
  • Basic Concepts of the Balanced Scorecard
  • Sustainability and Performance Evaluation
  • Implementing a Balanced Scorecard
  • Case Studies

Category: Accounting

 

Delivery Method: Online

 

Level: Overview

 

Prerequisites: None

 

Passing Score: 70%

 

NASBA: Yes QAS Self Study

 

Author: Delta Publishing

 

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

 

Course Objectives

1. Recognize key attributes of strategic-based responsibility accounting systems.
2. Identify the basic characteristics and outcome measurements of the Balanced Scorecard.
3. Identify operational objectives and Key Performance Indicators (KPIs) for each perspective.
4. Recognize how the Balanced Scorecard links measures to strategy.
5. Calculate key performance indicators.

 

Topics Covered

  • Activity-Based Versus Strategic-Based Responsibility Accounting
  • Basic Concepts of the Balanced Scorecard
  • Sustainability and Performance Evaluation
  • Implementing a Balanced Scorecard
  • Case Studies

 

 

Regulatory Information

The Balanced Scorecard - Strategic-Based Control - National Association of State Boards of Accountancy (NASBA)

  • Name:
  • National Association of State Boards of Accountancy (NASBA)
  • Phone:
  • 615-880-4200
  • Fax:
  • 615-880-4290
  • Website URL:
  • http://nasba.org/
  • Email Address:
  • [email protected]
  • Address:
  • NASBA
  • City:
  • Nashville
  • State:
  • TN
  • Zip:
  • 37219-2417
 

Prerequisites

Prerequisites: None

 

Subject Matter Expert

Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.

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