Syllabus and study guide  xiii 

Part A Strategic planning and control 

1 Introduction to strategic management accounting...................................................................................................3 2 Performance management and control of the organisation....................................................................................43 3 Business structure, IT developments and other environmental and ethical issues.................................................59 

Part B External influences on organisational performance 

4 Changing business environment and external factors..........................................................................................123 

Part C Performance measurement systems and design 

5 Performance management information systems..................................................................................................153 6 Management information, recording and processing and management reports...................................................187 

Part D Strategic performance measurement 

7 Performance hierarchy.........................................................................................................................................223 8 Scope of strategic performance measures in the private sector...........................................................................257 9 Divisional performance and transfer pricing issues.............................................................................................307 10a Strategic performance measures in not-for-profit organisations..........................................................................335 10b Non-financial performance indicators..................................................................................................................359 11 The role of quality in management information and performance measurement 

 systems...............................................................................................................................................................379 12 Performance measurement: strategy, reward and behaviour................................................................................429 

Part E Performance evaluation and corporate failure 

13 Alternative views of performance measurement and management.......................................................................469 14 Strategic performance issues in complex business structures.............................................................................509 15  Predicting and preventing corporate failure.........................................................................................................541 

Part F Current developments and emerging issues in performance management 

16 Current developments, issues and trends............................................................................................................569 

Mathematical tables  599 

Practice question bank  603 

Practice answer bank  621 

Index  663 

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