Core 5: Strategy and Business Performance
Develop the skills you need to critique the performance of a business and support business decision-making
In Brief
- Analyse a business’s performance and support decision making
- Assess an organisation’s long-term value creation
- Understand the interrelationships between internal reporting and communicating information, including sustainability-related disclosures, through corporate reporting
- Work towards your Graduate Diploma of Chartered Accounting
Subject description
Strategy and Business Performance equips you with essential skills to analyse business performance and guide strategic decisions - key capabilities for Chartered Accountants. You'll learn how to conduct a sensitivity analysis and long-term value creation to support business decisions. Additionally, you'll learn how to evaluate both quantitative and qualitative data using practical analysis tools, examining financial and non-financial factors. Finally, you ‘ll learn how internal reporting supports corporate reporting and sustainability disclosures. Throughout the subject, you'll apply your learning through activities and assessments designed to develop your ability to communicate insights and recommendations effectively to different audiences.
Topics covered
- Developing strategy and performance measures
- Integrating strategy, performance and data
- Corporate reporting
Subject learning outcomes
On completion of this subject, you will be able to:
- Critically evaluate an organisation’s performance measurement frameworks in relation to its strategy.
- Advise on strategic business initiatives to support management decision-making
- Apply International Financial Reporting Standards (IFRS)* or local equivalent standards to prepare disclosures
- Communicate appropriately with stakeholders and apply an ethical approach in assessing business performance and decision-making.
*As per IES 2, IFRSs include IFRS Sustainability Disclosure Standards issued by the International Sustainability Standards Board.
Course structure and format
This 9-week course is one of seven core subject of the Chartered Accountants Program.
Enjoy supported learning via an online learning platform and interactive resources, featuring:
- Online communities for networking with peers
- Technical discussion forums with specialist Chartered Accountants
- Peer discussion forums
- Comprehensive study materials and assessments preparation resources
- Real-world case studies, examples and activities
- Virtual sessions and recordings with real-world worked examples and activities based on integrated, complex scenarios
What you need to know
Important subject download
Please note: The course information shown here is indicative only. For each term, the official subject outline, including reading materials, assessment requirements, and other key details, will be provided to enrolled students through the My Capability Learn portal. The official subject outline may contain updates or changes to the information displayed here and serves as the authoritative reference for all course matters.