https://accountingahead.com.au/subjects/ethics-and-governance/videos/public-interest-and-social-contracthttps://accountingahead.com.au/lecture-thumbnail/eg-m1-part-1.jpgPublic interest and the social contractConnect public interest, professional rewards and the trust behind the social contract.https://accountingahead.com.au/lecture-video/eg-m1-part-1/720.mp44402026-10-25T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/attributes-and-professional-judgementhttps://accountingahead.com.au/lecture-thumbnail/eg-m1-part-2.jpgWhat makes a profession?Explore eight professional attributes and apply judgement to an uncertain cash forecast.https://accountingahead.com.au/lecture-video/eg-m1-part-2/720.mp44652026-10-25T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/co-regulationhttps://accountingahead.com.au/lecture-thumbnail/eg-m1-part-3.jpgCo-regulation: who does what?Distinguish standard setting, oversight, legal enforcement and professional membership.https://accountingahead.com.au/lecture-video/eg-m1-part-3/720.mp44682026-10-25T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/quality-management-and-disciplinehttps://accountingahead.com.au/lecture-thumbnail/eg-m1-part-4.jpgQuality management and fair disciplineConnect quality systems, corrective action and fair discipline through an original practice activity.https://accountingahead.com.au/lecture-video/eg-m1-part-4/720.mp44792026-10-25T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/roles-across-sectorshttps://accountingahead.com.au/lecture-thumbnail/eg-m1-part-5.jpgAccounting roles across sectorsCompare public practice, business, government, financial advice and not-for-profit roles.https://accountingahead.com.au/lecture-video/eg-m1-part-5/720.mp43952026-10-25T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/social-impacthttps://accountingahead.com.au/lecture-thumbnail/eg-m1-part-6.jpgHow accounting changes societyTrace how measures influence decisions and behaviour, then work through the Coastline Advice activity.https://accountingahead.com.au/lecture-video/eg-m1-part-6/720.mp43522026-10-25T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/credibility-and-global-professionhttps://accountingahead.com.au/lecture-thumbnail/eg-m1-part-7.jpgCredibility in a global professionMatch credibility pressures with practical responses and distinguish international and local responsibilities.https://accountingahead.com.au/lecture-video/eg-m1-part-7/720.mp44152026-10-25T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/skills-and-leadershiphttps://accountingahead.com.au/lecture-thumbnail/eg-m1-part-8.jpgTechnical skills, people skills and leadershipCombine technical competence, communication, professional development and leadership.https://accountingahead.com.au/lecture-video/eg-m1-part-8/720.mp44272026-10-25T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/professional-ethics-and-ethical-theorieshttps://accountingahead.com.au/lecture-thumbnail/eg-m2-part-1.jpgProfessional ethics and ethical theoriesCompare ethical dilemmas, consequences, duties, rights, justice and character, using a practical professional decision.https://accountingahead.com.au/lecture-video/eg-m2-part-1/720.mp427942026-10-26T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/integrity-and-honest-communicationhttps://accountingahead.com.au/lecture-thumbnail/eg-m2-part-2.jpgIntegrity and honest communicationSee how false statements, reckless claims and misleading omissions affect the meaning of a professional report.https://accountingahead.com.au/lecture-video/eg-m2-part-2/720.mp44282026-10-26T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/objectivity-and-protecting-judgementhttps://accountingahead.com.au/lecture-thumbnail/eg-m2-part-3.jpgObjectivity and protecting judgementRecognise bias, conflicts and undue reliance, and test whether a review genuinely protects professional judgement.https://accountingahead.com.au/lecture-video/eg-m2-part-3/720.mp44262026-10-26T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/professional-competence-and-due-carehttps://accountingahead.com.au/lecture-thumbnail/eg-m2-part-4.jpgProfessional competence and due careDistinguish capability from diligent performance, then assess expertise, resources, supervision and time before accepting work.https://accountingahead.com.au/lecture-video/eg-m2-part-4/720.mp44142026-10-26T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/confidentiality-access-use-and-disclosurehttps://accountingahead.com.au/lecture-thumbnail/eg-m2-part-5.jpgConfidentiality: access, use and disclosureSeparate access to professional information from permission to use or disclose it, including continuing duties and recognised exceptions.https://accountingahead.com.au/lecture-video/eg-m2-part-5/720.mp44312026-10-26T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/professional-behaviour-and-public-trusthttps://accountingahead.com.au/lecture-thumbnail/eg-m2-part-6.jpgProfessional behaviour and public trustConnect lawful professional conduct with honest promotion, supportable claims and the public-interest purpose of the profession.https://accountingahead.com.au/lecture-video/eg-m2-part-6/720.mp44132026-10-26T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/continuing-ethical-frameworkhttps://accountingahead.com.au/lecture-thumbnail/eg-m2-part-7.jpgThe continuing ethical frameworkIdentify, evaluate and address threats, then reassess when facts change using an inquiring mind and the informed third-party test.https://accountingahead.com.au/lecture-video/eg-m2-part-7/720.mp44952026-10-26T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/threats-conflicts-incentives-and-giftshttps://accountingahead.com.au/lecture-thumbnail/eg-m2-part-8.jpgThreats, conflicts, incentives and giftsIdentify the five threat mechanisms and choose a permitted response to conflicts, fees, incentives and gifts.https://accountingahead.com.au/lecture-video/eg-m2-part-8/720.mp46292026-10-26T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/appointments-independence-and-noclarhttps://accountingahead.com.au/lecture-thumbnail/eg-m2-part-9.jpgAppointments, independence and NOCLARAssess appointments and independence, then follow the appropriate role-based response to suspected non-compliance.https://accountingahead.com.au/lecture-video/eg-m2-part-9/720.mp48292026-10-26T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/pressures-culture-and-ethical-actionhttps://accountingahead.com.au/lecture-thumbnail/eg-m2-part-10.jpgPressures, culture and ethical actionExplore personal, organisational, professional and societal influences, and prepare a constructive response when speaking up is difficult.https://accountingahead.com.au/lecture-video/eg-m2-part-10/720.mp413242026-10-26T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/using-ethical-decision-modelshttps://accountingahead.com.au/lecture-thumbnail/eg-m2-part-11.jpgUsing ethical decision modelsApply the workplace approach, philosophical questions and the seven-step AAA model to reach and implement a defensible decision.https://accountingahead.com.au/lecture-video/eg-m2-part-11/720.mp415092026-10-26T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/corporations-and-company-typeshttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-1.jpgCorporations and company typesCompare company features, liability types and the distinctions between proprietary, public and listed companies.https://accountingahead.com.au/lecture-video/eg-m3-part-1/720.mp47632026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/directors-conflicts-of-interesthttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-2.jpgDirectors’ duties: conflicts of interestRecognise personal interests and follow a clear disclosure, participation and decision-making process.https://accountingahead.com.au/lecture-video/eg-m3-part-2/720.mp42772026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/directors-good-faith-and-best-interestshttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-3.jpgDirectors’ duties: good faith and best interestsTest whether a decision is honest and directed towards the company’s interests.https://accountingahead.com.au/lecture-video/eg-m3-part-3/720.mp42452026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/directors-proper-purposeshttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-4.jpgDirectors’ duties: proper purposesSeparate the existence of a power from the purpose for which it is exercised.https://accountingahead.com.au/lecture-video/eg-m3-part-4/720.mp42542026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/directors-discretion-and-delegationhttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-5.jpgDirectors’ duties: discretion and delegationDelegate work with clear limits while retaining independent judgement and oversight.https://accountingahead.com.au/lecture-video/eg-m3-part-5/720.mp42452026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/directors-care-and-diligencehttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-6.jpgDirectors’ duties: care and diligenceApply the care standard and work through the four conditions of the business judgment rule.https://accountingahead.com.au/lecture-video/eg-m3-part-6/720.mp42682026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/directors-remaining-informedhttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-7.jpgDirectors’ duties: remaining informedConnect active board scrutiny with timely disclosure of market-sensitive information.https://accountingahead.com.au/lecture-video/eg-m3-part-7/720.mp42482026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/directors-insolvency-and-safe-harbourhttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-8.jpgDirectors’ duties: insolvency and safe harbourRecognise cash-flow warning signs and understand the conditions around safe harbour.https://accountingahead.com.au/lecture-video/eg-m3-part-8/720.mp42582026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/officers-independence-and-company-powershttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-9.jpgOfficers, independence and company powersDistinguish officeholders, test director independence and trace the powers of members, directors and management.https://accountingahead.com.au/lecture-video/eg-m3-part-9/720.mp46762026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/four-theories-of-corporate-governancehttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-10.jpgFour theories of corporate governanceCompare agency, stewardship, stakeholder and social-responsibility explanations of governance.https://accountingahead.com.au/lecture-video/eg-m3-part-10/720.mp46622026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/what-governance-is-and-why-it-mattershttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-11.jpgWhat governance is and why it mattersSeparate governance from management and balance conformance with performance.https://accountingahead.com.au/lecture-video/eg-m3-part-11/720.mp46002026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/shareholders-boards-and-board-committeeshttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-12.jpgShareholders, boards and board committeesFollow the accountability chain and assess the work, membership and independence of board committees.https://accountingahead.com.au/lecture-video/eg-m3-part-12/720.mp47272026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/auditors-regulators-and-stakeholdershttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-13.jpgAuditors, regulators and stakeholdersConnect assurance, regulation and stakeholder influence to accountable decisions.https://accountingahead.com.au/lecture-video/eg-m3-part-13/720.mp47442026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/international-approaches-to-governancehttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-14.jpgInternational approaches to governanceCompare market-based and relationship-based systems, board structures and the role of reform.https://accountingahead.com.au/lecture-video/eg-m3-part-14/720.mp48812026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/oecd-principles-and-the-uk-codehttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-15.jpgOECD principles and the UK CodeUse the six OECD areas and the UK Code’s principles, provisions and explanations to analyse governance.https://accountingahead.com.au/lecture-video/eg-m3-part-15/720.mp48022026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/asx-governance-principles-in-practicehttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-16.jpgASX governance principles in practiceApply the eight ASX principles and distinguish a reasoned departure from a breach of law.https://accountingahead.com.au/lecture-video/eg-m3-part-16/720.mp46772026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/governance-beyond-listed-companies-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m3-part-17.jpgGovernance beyond listed companiesAdapt governance to family businesses, charities and public-sector accountability.https://accountingahead.com.au/lecture-video/eg-m3-part-17/720.mp49432026-10-27T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-why-companies-fail-and-how-boards-respond-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-1.jpgWhy companies fail and how boards respondTrace common causes of corporate failure, the risk-management cycle, internal controls and the separation of chair and chief executive responsibilities.https://accountingahead.com.au/lecture-video/eg-m4-part-1/720.mp49282026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-appointing-and-electing-directors-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-2.jpgAppointing and electing directorsFollow director eligibility, nomination and election, then compare staggered renewal with annual board elections.https://accountingahead.com.au/lecture-video/eg-m4-part-2/720.mp42992026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-evaluating-board-performance-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-3.jpgEvaluating board performanceAssess monitoring, strategy, board processes and composition, using evaluation to improve how the board works.https://accountingahead.com.au/lecture-video/eg-m4-part-3/720.mp42722026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-director-resignation-removal-and-voting-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-4.jpgDirector resignation, removal and votingDistinguish resignation from shareholder removal, the routes to a meeting, notice requirements and voting methods.https://accountingahead.com.au/lecture-video/eg-m4-part-4/720.mp42922026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-the-two-strikes-rule-and-board-spills-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-5.jpgThe two-strikes rule and board spillsWork through remuneration-report votes, the second strike, a spill resolution and the separate spill meeting.https://accountingahead.com.au/lecture-video/eg-m4-part-5/720.mp42892026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-director-disqualification-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-6.jpgDirector disqualificationCompare automatic disqualification with court and ASIC orders, and understand the protective purpose of disqualification.https://accountingahead.com.au/lecture-video/eg-m4-part-6/720.mp42932026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-board-diversity-and-executive-remuneration-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-7.jpgBoard diversity and executive remunerationCompare diversity approaches, executive and non-executive pay, incentive horizons, malus and clawback.https://accountingahead.com.au/lecture-video/eg-m4-part-7/720.mp47512026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-financial-reporting-audit-and-wider-accountability-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-8.jpgFinancial reporting, audit and wider accountabilityConnect directors’ financial-reporting duties with audit independence, then consider public-sector and charity accountability.https://accountingahead.com.au/lecture-video/eg-m4-part-8/720.mp48042026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-legal-systems-penalties-and-compliance-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-9.jpgLegal systems, penalties and complianceSeparate criminal liability, civil penalties and private remedies, calculate penalty units, and build a practical compliance system.https://accountingahead.com.au/lecture-video/eg-m4-part-9/720.mp47512026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-employee-obligations-and-board-oversight-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-10.jpgEmployee obligations and board oversightConnect safety, officer due diligence, wages, superannuation, leave, discrimination and fair workplace conduct.https://accountingahead.com.au/lecture-video/eg-m4-part-10/720.mp47292026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-workable-competition-and-market-power-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-11.jpgWorkable competition and market powerDefine the relevant market and apply the substantial market power and substantial lessening of competition tests.https://accountingahead.com.au/lecture-video/eg-m4-part-11/720.mp42772026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-mergers-and-the-relevant-market-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-12.jpgMergers and the relevant marketUse market definition and competitive effects to analyse mergers, with a separately identified illustration of Australia’s 2026 notification regime.https://accountingahead.com.au/lecture-video/eg-m4-part-12/720.mp42482026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-cartels-and-prohibited-coordination-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-13.jpgCartels and prohibited coordinationRecognise price fixing, output restrictions, market sharing and bid rigging, distinguishing coordination from parallel conduct.https://accountingahead.com.au/lecture-video/eg-m4-part-13/720.mp42822026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-exclusive-dealing-and-third-line-forcing-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-14.jpgExclusive dealing and third-line forcingFollow conditional supply and third-party purchasing arrangements through the competition test.https://accountingahead.com.au/lecture-video/eg-m4-part-14/720.mp42722026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-resale-price-maintenance-and-authorisation-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-15.jpgResale price maintenance and authorisationSeparate a recommended price from an enforced minimum, consider the loss-leader exception and understand authorisation.https://accountingahead.com.au/lecture-video/eg-m4-part-15/720.mp42902026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-consumers-privacy-and-information-duties-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-16.jpgConsumers, privacy and information dutiesAnalyse misleading claims, consumer remedies and unconscionable conduct, then follow privacy and data-breach responsibilities.https://accountingahead.com.au/lecture-video/eg-m4-part-16/720.mp47242026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-financial-markets-regulators-and-information-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-17.jpgFinancial markets, regulators and informationDistinguish the roles of Australian financial regulators and explain why reliable information and market infrastructure matter.https://accountingahead.com.au/lecture-video/eg-m4-part-17/720.mp42782026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-inside-information-and-trading-controls-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-18.jpgInside information and trading controlsApply the information, availability and materiality tests before considering trading, procuring or tipping.https://accountingahead.com.au/lecture-video/eg-m4-part-18/720.mp42702026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-market-manipulation-and-fundraising-disclosure-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-19.jpgMarket manipulation and fundraising disclosureRecognise artificial price, volume and information signals, including spoofing and misleading fundraising documents.https://accountingahead.com.au/lecture-video/eg-m4-part-19/720.mp42602026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-bribery-and-third-party-risk-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-20.jpgBribery and third-party riskIdentify the payer, agent and principal, distinguish jurisdictional rules, and connect controls with prevention of foreign bribery.https://accountingahead.com.au/lecture-video/eg-m4-part-20/720.mp42742026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-rogue-trading-and-ponzi-schemes-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-21.jpgRogue trading and Ponzi schemesCompare unauthorised trading with fabricated investment returns and identify controls that expose both.https://accountingahead.com.au/lecture-video/eg-m4-part-21/720.mp42582026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-illegal-phoenix-activity-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-22.jpgIllegal phoenix activityDistinguish legitimate restructuring from moving assets away from creditors, and trace the warning signs through a phoenix cycle.https://accountingahead.com.au/lecture-video/eg-m4-part-22/720.mp42612026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m4-representation-speaking-up-and-honest-disclosure-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m4-part-23.jpgRepresentation, speaking up and honest disclosureLink shareholder representation and stewardship with protected whistleblowing, supply-chain responsibility and credible sustainability claims.https://accountingahead.com.au/lecture-video/eg-m4-part-23/720.mp48372026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m5-corporate-accountability-csr-esg-and-sustainability-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m5-part-1.jpgCorporate accountability, CSR, ESG and sustainabilityFollow the widening idea of corporate responsibility and distinguish sustainability, sustainable development, CSR and ESG.https://accountingahead.com.au/lecture-video/eg-m5-part-1/720.mp45872026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m5-the-scope-of-financial-reporting-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m5-part-2.jpgThe scope of financial reportingIdentify the capital providers financial reports serve and the broader social and environmental questions that need complementary reporting.https://accountingahead.com.au/lecture-video/eg-m5-part-2/720.mp42652026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m5-the-control-test-and-public-goods-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m5-part-3.jpgThe control test and public goodsExplain how control defines an entity’s assets and why shared natural resources and external effects require wider accountability.https://accountingahead.com.au/lecture-video/eg-m5-part-3/720.mp42622026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m5-discounting-future-environmental-costs-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m5-part-4.jpgDiscounting future environmental costsCompare the present value of the same future cost at different dates and rates, and consider the ethical limits of a money-only view.https://accountingahead.com.au/lecture-video/eg-m5-part-4/720.mp42602026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m5-recognition-and-uncertain-obligations-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m5-part-5.jpgRecognition and uncertain obligationsConnect relevance and faithful representation with environmental provisions, uncertainty and disclosure.https://accountingahead.com.au/lecture-video/eg-m5-part-5/720.mp42532026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m5-short-reporting-periods-and-long-term-decisions-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m5-part-6.jpgShort reporting periods and long-term decisionsExplore how reporting cycles and incentives affect investment in social and natural capital.https://accountingahead.com.au/lecture-video/eg-m5-part-6/720.mp42622026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m5-the-entity-boundary-and-externalities-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m5-part-7.jpgThe entity boundary and externalitiesIdentify costs and benefits outside the organisation’s accounts and explain what it means to internalise an externality.https://accountingahead.com.au/lecture-video/eg-m5-part-7/720.mp42252026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m5-forces-driving-sustainability-reporting-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m5-part-8.jpgForces driving sustainability reportingTrace environmental and social risks into financial statements, insurance and finance, then compare responsible-investment screens and social-enterprise models.https://accountingahead.com.au/lecture-video/eg-m5-part-8/720.mp47802026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m5-who-business-is-responsible-to-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m5-part-9.jpgWho business is responsible toCompare shareholder primacy with the social contract, distinguish Australian and UK duties, and plan reporting around purpose, audience and content.https://accountingahead.com.au/lecture-video/eg-m5-part-9/720.mp47062026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m5-theories-explaining-corporate-disclosure-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m5-part-10.jpgTheories explaining corporate disclosureCompare enlightened self-interest, both branches of stakeholder theory, legitimacy and institutional theory using a common reporting decision.https://accountingahead.com.au/lecture-video/eg-m5-part-10/720.mp47882026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m5-the-three-sustainability-pillars-and-the-board-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m5-part-11.jpgThe three sustainability pillars and the boardConnect environmental, social and economic sustainability and identify the board’s ethical responsibilities and business case.https://accountingahead.com.au/lecture-video/eg-m5-part-11/720.mp47472026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m5-reporting-concepts-measures-and-emissions-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m5-part-12.jpgReporting concepts, measures and emissionsDistinguish targets from metrics, compare quantification, monetisation and narrative, and apply SROI and greenhouse-gas scopes carefully.https://accountingahead.com.au/lecture-video/eg-m5-part-12/720.mp46962026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m5-mandatory-sustainability-reporting-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m5-part-13.jpgMandatory sustainability reportingLocate reporting duties in annual reports and separate regimes, including greenhouse and energy reporting, modern slavery and workplace incidents.https://accountingahead.com.au/lecture-video/eg-m5-part-13/720.mp47882026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m5-voluntary-sustainability-frameworks-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m5-part-14.jpgVoluntary sustainability frameworksCompare the purposes of GRI, the GHG Protocol, Equator Principles, ISO guidance, OECD Guidelines, the Global Compact and sustainability indices.https://accountingahead.com.au/lecture-video/eg-m5-part-14/720.mp47592026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m5-social-audits-and-environmental-management-accounting-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m5-part-15.jpgSocial audits and environmental management accountingConnect social audit, governance structures and environmental cost drivers with better decisions and circular-economy thinking.https://accountingahead.com.au/lecture-video/eg-m5-part-15/720.mp46932026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/ethics-and-governance/videos/m5-climate-reporting-carbon-pricing-and-greenwashing-videohttps://accountingahead.com.au/lecture-thumbnail/eg-m5-part-16.jpgClimate reporting, carbon pricing and greenwashingFollow the international climate response, calculate cap-and-trade choices and test environmental claims against scope, evidence and governance.https://accountingahead.com.au/lecture-video/eg-m5-part-16/720.mp46732026-10-28T00:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-1-part-a-1-value-and-management-accountinghttps://accountingahead.com.au/lecture-thumbnail/sma-m1-part-1.jpgValue and Management AccountingExplore what value means, why shareholders, customers and other stakeholders each see value differently, how an organisation's value chain creates it, and how strategic management accounting differs from the management accounting you may already know.https://accountingahead.com.au/lecture-video/sma-m1-part-1/720.mp47232026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-1-part-b-1-the-strategic-management-processhttps://accountingahead.com.au/lecture-thumbnail/sma-m1-part-2.jpgThe Strategic Management ProcessExplore the strategic management process and its four stages, how strategic and operational management differ but depend on each other, how management accounting supports day-to-day planning and control, and what changes when an organisation sells services or works in the public sector.https://accountingahead.com.au/lecture-video/sma-m1-part-2/720.mp46892026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-1-part-c-1-the-accountant-as-business-partnerhttps://accountingahead.com.au/lecture-thumbnail/sma-m1-part-3.jpgThe Accountant as Business PartnerExplore how the management accountant's role has grown, how strategic management accounting differs from the traditional kind, the tension between acting as a business partner and acting as an independent overseer, and the skills and four value roles that today's management accountant needs.https://accountingahead.com.au/lecture-video/sma-m1-part-3/720.mp47002026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-1-part-d-1-the-changing-global-economyhttps://accountingahead.com.au/lecture-thumbnail/sma-m1-part-4.jpgThe Changing Global EconomyExplore the three big challenges facing management accountants, which are technology, managing resources and innovation, and then the first group of forces reshaping the business environment: turmoil in the global economy, structural change and globalisation.https://accountingahead.com.au/lecture-video/sma-m1-part-4/720.mp46802026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-1-part-d-2-technology-sustainability-ethicshttps://accountingahead.com.au/lecture-thumbnail/sma-m1-part-5.jpgTechnology, Sustainability, EthicsExplore how technology is changing organisations through new capital equipment and new information and communication technology, and then how sustainability, environmental management accounting and ethics are changing what organisations measure, report and decide.https://accountingahead.com.au/lecture-video/sma-m1-part-5/720.mp46722026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-1-part-d-3-internal-structureshttps://accountingahead.com.au/lecture-thumbnail/sma-m1-part-6.jpgInternal StructuresExplore how organisations are structured, how responsibility accounting holds managers to account through cost, revenue, profit and investment centres, and how flatter hierarchies, outsourcing, offshoring, virtual teams, alliances and faster management reporting have changed the management accountant's job.https://accountingahead.com.au/lecture-video/sma-m1-part-6/720.mp46182026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-1-part-e-1-value-analysis-and-swothttps://accountingahead.com.au/lecture-thumbnail/sma-m1-part-7.jpgValue Analysis and SWOTExplore how management accountants support strategic analysis, starting with value analysis of the organisation's own value chain and of the wider industry value chain, and then SWOT analysis, with a closer look at the internal side: distinctive capabilities and core competencies.https://accountingahead.com.au/lecture-video/sma-m1-part-7/720.mp46702026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-1-part-e-2-product-life-cycle-and-bcghttps://accountingahead.com.au/lecture-thumbnail/sma-m1-part-8.jpgProduct Life Cycle and BCGExplore product portfolios: why organisations hold a mix of products, how the product life cycle shapes cash flow and profit at each stage, and how the Boston Consulting Group's growth share matrix sorts products into stars, cash cows, question marks and dogs.https://accountingahead.com.au/lecture-video/sma-m1-part-8/720.mp45862026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-1-part-e-3-industry-analysis-five-forceshttps://accountingahead.com.au/lecture-thumbnail/sma-m1-part-9.jpgIndustry Analysis, Five ForcesExplore external analysis: why strategic management accounting looks outward, how to define an industry and choose the right time frame, and how Porter's five forces explain why some industries are far more profitable than others.https://accountingahead.com.au/lecture-video/sma-m1-part-9/720.mp46062026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-1-part-e-4-pest-csr-and-the-business-cyclehttps://accountingahead.com.au/lecture-thumbnail/sma-m1-part-10.jpgPEST, CSR and the Business CycleExplore PEST analysis and its wider versions, and then three issues that turn up in almost every PEST analysis: regulation, corporate social responsibility and the business cycle. We'll finish with how management accountants use the business cycle to test the assumptions behind long-term plans.https://accountingahead.com.au/lecture-video/sma-m1-part-10/720.mp46322026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-2-part-a-1-who-needs-what-informationhttps://accountingahead.com.au/lecture-thumbnail/sma-m2-part-1.jpgWho Needs What InformationExplore who needs information from an organisation, how the needs of external and internal stakeholders differ, what the management accountant does to meet those needs, and how corporate social responsibility and integrated reporting widen the information an organisation provides.https://accountingahead.com.au/lecture-video/sma-m2-part-1/720.mp46822026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-2-part-a-2-managing-stakeholdershttps://accountingahead.com.au/lecture-thumbnail/sma-m2-part-2.jpgManaging StakeholdersExplore how management accountants manage stakeholders: the power and interest grid, where stakeholder power comes from, why a stakeholder's position can change almost overnight, and how simple risk management helps a busy accountant decide which requests to tackle first.https://accountingahead.com.au/lecture-video/sma-m2-part-2/720.mp45782026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-2-part-b-1-types-of-information-systemshttps://accountingahead.com.au/lecture-thumbnail/sma-m2-part-3.jpgTypes of Information SystemsExplore how information systems shape the support a management accountant can give, what information really costs, the five functions every information system performs, and the different levels of system, from transaction processing right up to decision support and knowledge management.https://accountingahead.com.au/lecture-video/sma-m2-part-3/720.mp46402026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-2-part-b-2-sourcing-and-integrating-datahttps://accountingahead.com.au/lecture-thumbnail/sma-m2-part-4.jpgSourcing and Integrating DataExplore where management accountants find information, how combining information from different systems creates something more valuable than any single source, the five common ways of aggregating information, and why drill-down and the balanced scorecard matter when you integrate it.https://accountingahead.com.au/lecture-video/sma-m2-part-4/720.mp46072026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-2-part-b-3-judging-the-quality-of-informationhttps://accountingahead.com.au/lecture-thumbnail/sma-m2-part-5.jpgJudging the Quality of InformationExplore how to judge the quality of information: its three dimensions, the limitations of external data, the twin tests of validity and reliability, the qualitative characteristics that make information useful, a four-way way of classifying information quality, and the security and ethical duties that come with handling it.https://accountingahead.com.au/lecture-video/sma-m2-part-5/720.mp46172026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-2-part-b-4-big-data-and-business-intelligencehttps://accountingahead.com.au/lecture-thumbnail/sma-m2-part-6.jpgBig Data and Business IntelligenceExplore the newer platforms that have changed what management accountants can do with information: data warehousing and data mining, big data and its challenges, the legal and ethical risks of using personal data, and business intelligence tools for slicing information many different ways.https://accountingahead.com.au/lecture-video/sma-m2-part-6/720.mp45652026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-2-part-c-1-delivering-informationhttps://accountingahead.com.au/lecture-thumbnail/sma-m2-part-7.jpgDelivering InformationExplore how management accountants deliver information so that it actually influences decisions: getting the delivery, format and impact right, understanding how people really behave with information, and matching information to the strategic, tactical and operational levels of the organisation.https://accountingahead.com.au/lecture-video/sma-m2-part-7/720.mp45902026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-2-part-c-2-linking-information-to-strategyhttps://accountingahead.com.au/lecture-thumbnail/sma-m2-part-8.jpgLinking Information to StrategyExplore how management accountants link information to strategy, using both the financial and the performance management approaches, how four simple questions help an organisation use information strategically, and the two roles that make a management accountant influential: trusted business partner and custodian of information.https://accountingahead.com.au/lecture-video/sma-m2-part-8/720.mp46072026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-2-part-d-1-assessing-information-needshttps://accountingahead.com.au/lecture-thumbnail/sma-m2-part-9.jpgAssessing Information NeedsExplore what the management accountant should do when someone says the information system isn't good enough: what usually triggers that complaint, how to run a preliminary assessment, and the main ways of establishing what information people actually need, including data flow diagrams, the critical success factor approach and the analysis of decisions.https://accountingahead.com.au/lecture-video/sma-m2-part-9/720.mp46362026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-2-part-d-2-upgrading-or-replacing-a-systemhttps://accountingahead.com.au/lecture-thumbnail/sma-m2-part-10.jpgUpgrading or Replacing a SystemExplore how to evaluate a proposed information system: the systems development life cycle, common pitfalls when collecting information needs, the three tests of feasibility, the criteria and goals for a new system, when modifying the existing system is the smarter choice, and how to weigh costs, benefits and risks.https://accountingahead.com.au/lecture-video/sma-m2-part-10/720.mp47272026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-3-part-a-1-plans-budgets-and-forecastshttps://accountingahead.com.au/lecture-thumbnail/sma-m3-part-1.jpgPlans, Budgets and ForecastsExplore how strategic plans, operational plans, budgets and forecasts fit together, what a master budget contains, why every budget is shaped by a limiting factor, how rolling budgets keep planning alive, and the many jobs a budget does inside an organisation.https://accountingahead.com.au/lecture-video/sma-m3-part-1/720.mp45552026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-3-part-a-2-responsibility-accountinghttps://accountingahead.com.au/lecture-thumbnail/sma-m3-part-2.jpgResponsibility AccountingExplore how budgets connect with responsibility accounting: how revenue, cost, profit and investment centres each own part of the budget, why only controllable costs should be used to judge a manager, how direct and indirect fixed costs differ, and how budgets support planning and control without becoming too rigid or too slack.https://accountingahead.com.au/lecture-video/sma-m3-part-2/720.mp45782026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-3-part-b-1-sales-production-materialshttps://accountingahead.com.au/lecture-thumbnail/sma-m3-part-3.jpgSales, Production, MaterialsExplore how a master budget is built, the internal and external factors that shape it, and the first three steps of a manufacturer's operating budget: the sales budget, the production budget and the direct materials budget, worked through with one business from start to finish.https://accountingahead.com.au/lecture-video/sma-m3-part-3/720.mp45672026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-3-part-b-2-labour-overhead-cost-of-saleshttps://accountingahead.com.au/lecture-thumbnail/sma-m3-part-4.jpgLabour, Overhead, Cost of SalesExplore the remaining steps of a manufacturer's operating budget: the direct labour budget, the manufacturing overhead budget, the finished goods inventory budget, the cost of goods sold budget and the period costs budgets, and then how retailers, wholesalers and service businesses budget differently.https://accountingahead.com.au/lecture-video/sma-m3-part-4/720.mp45182026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-3-part-b-3-cash-and-flexible-budgetshttps://accountingahead.com.au/lecture-thumbnail/sma-m3-part-5.jpgCash and Flexible BudgetsExplore the financial budgets: the budgeted income statement, the cash budget with its schedules of collections and payments, the budgeted balance sheet and the capital expenditure budget, then how budgets are built up across departments, and how flexible budgets help with planning.https://accountingahead.com.au/lecture-video/sma-m3-part-5/720.mp45152026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-3-part-c-1-static-versus-flexible-budgetshttps://accountingahead.com.au/lecture-thumbnail/sma-m3-part-6.jpgStatic Versus Flexible BudgetsExplore variance analysis: what favourable and unfavourable variances mean, which variances deserve investigation, why comparing actual results with the original static budget can badly mislead, and how a flexible budget and a simple three-column framework separate price effects from efficiency effects.https://accountingahead.com.au/lecture-video/sma-m3-part-6/720.mp45402026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-3-part-c-2-1-sales-varianceshttps://accountingahead.com.au/lecture-thumbnail/sma-m3-part-7.jpgSales VariancesExplore the first pair of variances: the sales-volume variance and the selling-price variance, what each one measures, why the volume variance uses contribution margin, and why the two should always be read together.https://accountingahead.com.au/lecture-video/sma-m3-part-7/720.mp43092026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-3-part-c-2-2-direct-material-varianceshttps://accountingahead.com.au/lecture-thumbnail/sma-m3-part-8.jpgDirect Material VariancesExplore the direct material variances: the price variance and the efficiency variance, how to calculate each one, who is responsible for each, and how to judge whether a cheaper material was really a saving.https://accountingahead.com.au/lecture-video/sma-m3-part-8/720.mp43192026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-3-part-c-2-3-direct-labour-varianceshttps://accountingahead.com.au/lecture-thumbnail/sma-m3-part-9.jpgDirect Labour VariancesExplore the direct labour variances: the labour rate variance, which is the price variance for labour, and the labour efficiency variance, how to calculate them, and the trade-off between paying more per hour and needing fewer hours.https://accountingahead.com.au/lecture-video/sma-m3-part-9/720.mp42912026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-3-part-c-2-4-variable-overhead-varianceshttps://accountingahead.com.au/lecture-thumbnail/sma-m3-part-10.jpgVariable Overhead VariancesExplore the variable overhead variances: how variable overhead is allocated using a standard rate and a cost driver, how to calculate the spending variance and the efficiency variance, and why responsibility for them is shared.https://accountingahead.com.au/lecture-video/sma-m3-part-10/720.mp43102026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-3-part-c-2-5-fixed-overhead-varianceshttps://accountingahead.com.au/lecture-thumbnail/sma-m3-part-11.jpgFixed Overhead VariancesExplore the fixed overhead variances: why fixed overhead has no efficiency variance, how to calculate the spending variance and the production volume variance, and what the production volume variance really tells managers about capacity.https://accountingahead.com.au/lecture-video/sma-m3-part-11/720.mp43212026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-3-part-c-3-interpreting-varianceshttps://accountingahead.com.au/lecture-thumbnail/sma-m3-part-12.jpgInterpreting VariancesExplore how to interpret variances once they're calculated: how they connect to each other across the value chain, why a favourable variance isn't always good news, how to reconcile the budget with actual profit, and how to turn variance analysis into improvement rather than blame.https://accountingahead.com.au/lecture-video/sma-m3-part-12/720.mp45562026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-3-part-d-1-the-behavioural-side-of-budgetshttps://accountingahead.com.au/lecture-thumbnail/sma-m3-part-13.jpgThe Behavioural Side of BudgetsExplore the human side of budgets: goal congruence, the top-down and bottom-up approaches to setting budgets, the games people play, including pseudo participation and budgetary slack, how to set realistic targets, and how monetary and non-monetary incentives can help or harm.https://accountingahead.com.au/lecture-video/sma-m3-part-13/720.mp45772026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-3-part-e-1-alternatives-to-budgetinghttps://accountingahead.com.au/lecture-thumbnail/sma-m3-part-14.jpgAlternatives to BudgetingExplore the criticisms of traditional budgeting and the main alternatives: incremental budgeting, zero-based budgeting, activity-based budgeting, and the Beyond Budgeting approach, which manages without fixed annual budgets at all.https://accountingahead.com.au/lecture-video/sma-m3-part-14/720.mp45472026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-a-1-projects-and-the-four-stageshttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-1.jpgProjects and the Four StagesExplore what makes a piece of work a project, why projects are so hard to deliver, the four stages every project passes through and the management accountant's role in each, the six ways organisations structure their projects, and what changes when a project crosses borders.https://accountingahead.com.au/lecture-video/sma-m4-part-1/720.mp46152026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-b-1-project-roles-and-teamshttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-2.jpgProject Roles and TeamsExplore the three key roles in a project, the sponsor, the project manager and the management accountant, why leading is different from managing, the two ways of organising a project team, and the extra challenges facing international and virtual teams.https://accountingahead.com.au/lecture-video/sma-m4-part-2/720.mp46902026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-c-1-business-case-and-strategic-fithttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-3.jpgBusiness Case and Strategic FitExplore the four tasks of project selection, what a business case is and what it should contain, how to test whether a project fits the strategy, who a project's stakeholders are, and why ethical choices are harder in projects than in day-to-day operations.https://accountingahead.com.au/lecture-video/sma-m4-part-3/720.mp46222026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-c-2-assessing-project-riskhttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-4.jpgAssessing Project RiskExplore how project risks are assessed before a project is approved: where risks come from, how to identify them, how to rank them by probability and impact, how to avoid counting the same risk twice, how to plan mitigation, and how a risk register records it all.https://accountingahead.com.au/lecture-video/sma-m4-part-4/720.mp45202026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-c-3-1-net-present-valuehttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-5.jpgNet Present ValueExplore net present value, the main tool management accountants use to judge whether a project creates value: why money in the future is worth less than money today, how to discount future cash flows, and how to read the result.https://accountingahead.com.au/lecture-video/sma-m4-part-5/720.mp42622026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-c-3-2-getting-the-cash-flows-righthttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-6.jpgGetting the Cash Flows RightExplore what belongs in a project's cash flows and what doesn't: project costs and risk reserves, working capital, sunk costs, finance costs, tax and depreciation, the project's life, and its residual value.https://accountingahead.com.au/lecture-video/sma-m4-part-6/720.mp43032026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-c-3-3-choosing-the-discount-ratehttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-7.jpgChoosing the Discount RateExplore how to choose the discount rate for a project: why it matters so much, how the cost of capital and the opportunity cost of capital set it, how to calculate a weighted average cost of capital, and the danger of loading the rate with extra risk.https://accountingahead.com.au/lecture-video/sma-m4-part-7/720.mp42512026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-c-3-4-irr-and-profitability-indexhttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-8.jpgIRR and Profitability IndexExplore the internal rate of return and the profitability index: what each one tells you, how to estimate the internal rate of return by trial and error, and why net present value wins when the measures disagree.https://accountingahead.com.au/lecture-video/sma-m4-part-8/720.mp42602026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-c-3-5-payback-and-discounted-paybackhttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-9.jpgPayback and Discounted PaybackExplore payback and discounted payback: how to calculate each one, what they really measure, and why relying on them alone can be a strategic trap.https://accountingahead.com.au/lecture-video/sma-m4-part-9/720.mp42322026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-c-3-6-roi-and-residual-incomehttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-10.jpgROI and Residual IncomeExplore two accounting-based measures, return on investment and residual income: how to calculate them for a project, and why discounted cash flow measures are still preferred.https://accountingahead.com.au/lecture-video/sma-m4-part-10/720.mp42792026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-c-3-7-sensitivity-and-scenarioshttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-11.jpgSensitivity and ScenariosExplore sensitivity analysis and scenario analysis: how each one tests a project's financial results against changing assumptions, what makes a decision robust or sensitive, and why public sector analysts routinely test more than one discount rate.https://accountingahead.com.au/lecture-video/sma-m4-part-11/720.mp42182026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-c-3-8-projects-with-different-liveshttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-12.jpgProjects with Different LivesExplore how to compare mutually exclusive projects with different lives, using the equivalent annual cash flow, also called the equivalent annual annuity, and why the project with the bigger NPV isn't always the better choice.https://accountingahead.com.au/lecture-video/sma-m4-part-12/720.mp42282026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-d-1-gantt-charts-budgets-contractshttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-13.jpgGantt Charts, Budgets, ContractsExplore the steps in project planning, how Gantt charts present a schedule, what a project budget does and how to keep it fair, the role of project management software, and how different supplier contracts change what the management accountant needs to watch.https://accountingahead.com.au/lecture-video/sma-m4-part-13/720.mp44582026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-d-2-1-network-diagrams-and-pert-timeshttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-14.jpgNetwork Diagrams and PERT TimesExplore the first steps of the program evaluation and review technique, known as PERT: drawing a network diagram, and calculating an expected time for each activity when durations are uncertain.https://accountingahead.com.au/lecture-video/sma-m4-part-14/720.mp42852026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-d-2-2-critical-path-and-slackhttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-15.jpgCritical Path and SlackExplore the last two steps of PERT: finding the critical path, which sets the project's completion time, and calculating slack, the room some activities have to start late without delaying the project.https://accountingahead.com.au/lecture-video/sma-m4-part-15/720.mp42852026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-d-2-3-crashing-a-projecthttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-16.jpgCrashing a ProjectExplore crashing a project with the critical path method: what crash durations and crash costs are, when crashing pays, how to decide which activities to crash first, and what happens when a second critical path appears.https://accountingahead.com.au/lecture-video/sma-m4-part-16/720.mp43062026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-e-1-earned-value-analysishttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-17.jpgEarned Value AnalysisExplore how management accountants monitor project cost and time: the project iron triangle, why committed costs matter, and earned value analysis, which shows in one framework whether a project is over budget, behind schedule, or both.https://accountingahead.com.au/lecture-video/sma-m4-part-17/720.mp44012026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-e-2-quality-probity-and-riskhttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-18.jpgQuality, Probity and RiskExplore the rest of project control: managing specification and quality, the four types of quality cost, the challenges of measuring project performance, the five fundamentals of probity, managing risk during the project, and managing stakeholders and scope creep.https://accountingahead.com.au/lecture-video/sma-m4-part-18/720.mp45062026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-4-part-f-1-project-completion-and-reviewhttps://accountingahead.com.au/lecture-thumbnail/sma-m4-part-19.jpgProject Completion and ReviewExplore the final stage of a project: deciding whether completion is still the right choice, closing out the remaining tasks, reaching agreement on the deliverables, assessing strategic fit and stakeholder satisfaction, closing the project's finances, dispersing its resources, writing the final report, and capturing knowledge for the future.https://accountingahead.com.au/lecture-video/sma-m4-part-19/720.mp45042026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-5-part-a-1-performance-and-its-measurementhttps://accountingahead.com.au/lecture-thumbnail/sma-m5-part-1.jpgPerformance and Its MeasurementExplore what performance really means, the difference between measuring, monitoring, reporting and managing it, how performance links to strategy, why financial measures need non-financial partners, and why not everything that matters can be measured.https://accountingahead.com.au/lecture-video/sma-m5-part-1/720.mp45692026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-5-part-a-2-value-sustainability-and-signallinghttps://accountingahead.com.au/lecture-thumbnail/sma-m5-part-2.jpgValue, Sustainability and SignallingExplore the three roles of performance management: supporting value creation, reporting on sustainability through integrated reporting, and sending signals to investors and other stakeholders. We'll also look at how reporting standards have changed in recent years, and what a dramatic corporate collapse teaches us about signals.https://accountingahead.com.au/lecture-video/sma-m5-part-2/720.mp44872026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-5-part-a-3-governance-risk-ethics-and-theoryhttps://accountingahead.com.au/lecture-thumbnail/sma-m5-part-3.jpgGovernance, Risk, Ethics and TheoryExplore how performance management connects with corporate governance and risk management, how a board sets its appetite for risk, the ethical principles and threats every professional accountant must manage, and two theories that explain how performance management works in practice: agency theory and contingency theory.https://accountingahead.com.au/lecture-video/sma-m5-part-3/720.mp45132026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-5-part-b-1-strategy-and-management-controlhttps://accountingahead.com.au/lecture-thumbnail/sma-m5-part-4.jpgStrategy and Management ControlExplore how strategy shapes performance management, how performance measures can be built around the value chain, what management control is and how feedback control works, the elements of a performance management system, and the limitations of traditional accounting controls such as return on investment.https://accountingahead.com.au/lecture-video/sma-m5-part-4/720.mp45142026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-5-part-b-2-leading-measures-and-frameworkshttps://accountingahead.com.au/lecture-thumbnail/sma-m5-part-5.jpgLeading Measures and FrameworksExplore the difference between operational and strategic performance, why leading measures matter as much as lagging ones, and a tour of the main performance management frameworks: the tableau de bord, the performance pyramid, the results and determinants framework, the EFQM excellence model, Six Sigma, the performance prism and the Business Model Canvas.https://accountingahead.com.au/lecture-video/sma-m5-part-5/720.mp44482026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-5-part-b-3-1-scorecard-1-four-perspectiveshttps://accountingahead.com.au/lecture-thumbnail/sma-m5-part-6.jpgScorecard 1 - Four PerspectivesExplore the balanced scorecard's four perspectives: what each one covers, which measures are leading and which are lagging, where a measure belongs, how many measures to use, and the chain of cause and effect that links the perspectives together.https://accountingahead.com.au/lecture-video/sma-m5-part-6/720.mp42592026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-5-part-b-3-2-scorecard-2-benefits-and-criticismshttps://accountingahead.com.au/lecture-thumbnail/sma-m5-part-7.jpgScorecard 2 - Benefits and CriticismsExplore what balance means in a balanced scorecard, the five main benefits of the scorecard, the main criticisms of it, and how organisations add extra perspectives to suit their stakeholders.https://accountingahead.com.au/lecture-video/sma-m5-part-7/720.mp42722026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-5-part-b-3-3-scorecard-3-designing-a-scorecardhttps://accountingahead.com.au/lecture-thumbnail/sma-m5-part-8.jpgScorecard 3 - Designing a ScorecardExplore how to design a balanced scorecard, step by step, with a worked example, and how scorecards are adapted for government agencies and charities.https://accountingahead.com.au/lecture-video/sma-m5-part-8/720.mp42542026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-5-part-b-4-strategy-maps-and-cascadinghttps://accountingahead.com.au/lecture-thumbnail/sma-m5-part-9.jpgStrategy Maps and CascadingExplore strategy maps: how they show cause and effect, and how they're built through workshops. We'll also study cascading performance measures through the organisation, the role of information systems, and what makes strategy implementation succeed or fail.https://accountingahead.com.au/lecture-video/sma-m5-part-9/720.mp44782026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-5-part-c-1-1-measures-1-types-and-the-three-eshttps://accountingahead.com.au/lecture-thumbnail/sma-m5-part-10.jpgMeasures 1 - Types and the Three EsExplore how to choose performance measures: the principles behind good choices, the seven types of measure, the balance between efficiency, effectiveness and equity, and why every measure must earn its keep.https://accountingahead.com.au/lecture-video/sma-m5-part-10/720.mp43202026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-5-part-c-1-2-measures-2-smart-targetshttps://accountingahead.com.au/lecture-thumbnail/sma-m5-part-11.jpgMeasures 2 - SMART TargetsExplore how to set performance targets using the SMART test, with examples of targets that pass and targets that fail.https://accountingahead.com.au/lecture-video/sma-m5-part-11/720.mp42392026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-5-part-c-1-3-measures-3-six-characteristicshttps://accountingahead.com.au/lecture-thumbnail/sma-m5-part-12.jpgMeasures 3 - Six CharacteristicsExplore the six characteristics of effective performance measures: validity and reliability, clarity and timeliness, and accessibility and controllability, and why no single measure can tick every box.https://accountingahead.com.au/lecture-video/sma-m5-part-12/720.mp42732026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-5-part-c-2-targets-trends-and-benchmarkshttps://accountingahead.com.au/lecture-thumbnail/sma-m5-part-13.jpgTargets, Trends and BenchmarksExplore how management accountants help improve performance, using three levels of analysis: targets, trends and benchmarks. We'll also look at the benchmarking process and its pitfalls, and why organisations must learn, and sometimes unlearn, to keep improving.https://accountingahead.com.au/lecture-video/sma-m5-part-13/720.mp44332026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-5-part-c-3-behaviour-incentives-and-rewardshttps://accountingahead.com.au/lecture-thumbnail/sma-m5-part-14.jpgBehaviour, Incentives and RewardsExplore how performance measures shape behaviour: the difference between diagnostic and interactive control, how power and culture shape what gets measured, the common dysfunctional behaviours that measures can trigger, and how to design incentives and rewards that support sustainable performance.https://accountingahead.com.au/lecture-video/sma-m5-part-14/720.mp44652026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-6-part-a-1-value-and-the-value-chainhttps://accountingahead.com.au/lecture-thumbnail/sma-m6-part-1.jpgValue and the Value ChainExplore how organisations create value for their different stakeholders, Porter's organisational value chain with its primary and support activities, and how supplier, channel and customer value chains link together into a wider industry value chain.https://accountingahead.com.au/lecture-video/sma-m6-part-1/720.mp44702026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-6-part-b-1-costing-systems-and-abchttps://accountingahead.com.au/lecture-thumbnail/sma-m6-part-2.jpgCosting Systems and ABCExplore why accurate product costs matter, how traditional volume-based overhead allocation can distort them, the logic of activity-based costing including the cost hierarchy and cost drivers, value engineering, and when activity-based costing is worth the effort.https://accountingahead.com.au/lecture-video/sma-m6-part-2/720.mp44712026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-6-part-b-2-1-abc-1-the-seven-stepshttps://accountingahead.com.au/lecture-thumbnail/sma-m6-part-3.jpgABC 1 - The Seven StepsExplore the seven steps of activity-based costing, by working through one complete example from activity analysis to a cost per unit, and comparing the result with traditional costing.https://accountingahead.com.au/lecture-video/sma-m6-part-3/720.mp43282026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-6-part-b-2-2-abc-2-time-driven-abchttps://accountingahead.com.au/lecture-thumbnail/sma-m6-part-4.jpgABC 2 - Time-Driven ABCExplore time-driven activity-based costing: why it was developed, how theoretical capacity differs from practical capacity, how to calculate a capacity cost rate, and how the method reveals the cost of unused capacity.https://accountingahead.com.au/lecture-video/sma-m6-part-4/720.mp43022026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-6-part-b-2-3-abc-3-time-equationshttps://accountingahead.com.au/lecture-thumbnail/sma-m6-part-5.jpgABC 3 - Time EquationsExplore time equations: how time-driven activity-based costing handles activities that take different amounts of time in different situations, and how this information supports pricing, process improvement and customer decisions.https://accountingahead.com.au/lecture-video/sma-m6-part-5/720.mp42852026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-6-part-c-1-pricing-for-valuehttps://accountingahead.com.au/lecture-thumbnail/sma-m6-part-6.jpgPricing for ValueExplore strategic revenue management: hard and soft product functions, how product features shape the pricing approach, customer value and surplus value, the four pricing strategies on the price and promotion map, and the legal limits on setting prices.https://accountingahead.com.au/lecture-video/sma-m6-part-6/720.mp44842026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-6-part-d-1-cost-drivers-and-lasting-savingshttps://accountingahead.com.au/lecture-thumbnail/sma-m6-part-7.jpgCost Drivers and Lasting SavingsExplore strategic cost management: why across-the-board cuts rarely last, five questions for finding sustainable cost reductions, the spare capacity dilemma, and the difference between structural and executional cost drivers.https://accountingahead.com.au/lecture-video/sma-m6-part-7/720.mp44162026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-6-part-d-2-1-costing-1-life-cycle-costinghttps://accountingahead.com.au/lecture-thumbnail/sma-m6-part-8.jpgCosting 1 - Life Cycle CostingExplore life cycle costing: the product life cycle and its cash curve, why most costs are committed long before they're incurred, and how reverse flows at the end of a product's life are becoming a major cost, and opportunity.https://accountingahead.com.au/lecture-video/sma-m6-part-8/720.mp43182026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-6-part-d-2-2-costing-2-target-costinghttps://accountingahead.com.au/lecture-thumbnail/sma-m6-part-9.jpgCosting 2 - Target CostingExplore target costing: its five steps, a worked example of finding and closing a cost gap, its advantages, and a real lesson about what target prices must include.https://accountingahead.com.au/lecture-video/sma-m6-part-9/720.mp43362026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-6-part-d-2-3-costing-3-kaizen-costinghttps://accountingahead.com.au/lecture-thumbnail/sma-m6-part-10.jpgCosting 3 - Kaizen CostingExplore kaizen costing: how it achieves small, continuous cost reductions during production, where the savings come from, how it differs from target costing, and how life cycle, target and kaizen costing fit together across a product's life.https://accountingahead.com.au/lecture-video/sma-m6-part-10/720.mp43102026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-6-part-d-3-abm-bpm-and-improvementhttps://accountingahead.com.au/lecture-thumbnail/sma-m6-part-11.jpgABM, BPM and ImprovementExplore activity-based management and how it differs from activity-based costing, the factors that shape value chain costs, business process management, activity value analysis for separating value-adding from non-value-adding work, continuous improvement and productivity ratios, and social and environmental value chain analysis.https://accountingahead.com.au/lecture-video/sma-m6-part-11/720.mp44772026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-6-part-e-1-supplier-managementhttps://accountingahead.com.au/lecture-thumbnail/sma-m6-part-12.jpgSupplier ManagementExplore supplier management: the hidden costs that sit behind a supplier's invoice, the supplier cost performance ratio, supply chain risks and disruptions, global sourcing and supplier codes of conduct, minimising inventory, and how to choose and work with suppliers.https://accountingahead.com.au/lecture-video/sma-m6-part-12/720.mp45242026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-6-part-e-2-quality-costs-and-outsourcinghttps://accountingahead.com.au/lecture-thumbnail/sma-m6-part-13.jpgQuality Costs and OutsourcingExplore total quality management and the four categories of quality cost, why rework can be worth doing even though it adds no value, and outsourcing and offshoring: the costs, risks and strategic limits of handing activities to someone else.https://accountingahead.com.au/lecture-video/sma-m6-part-13/720.mp45292026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-6-part-f-1-1-customers-1-cost-to-servehttps://accountingahead.com.au/lecture-thumbnail/sma-m6-part-14.jpgCustomers 1 - Cost to ServeExplore customer profitability analysis: why gross margin isn't enough, what makes customers differ in revenue and cost, and how activity-based costing reveals each customer's cost to serve, through a worked example.https://accountingahead.com.au/lecture-video/sma-m6-part-14/720.mp43642026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/strategic-management-accounting/videos/module-6-part-f-1-2-customers-2-profit-strategieshttps://accountingahead.com.au/lecture-thumbnail/sma-m6-part-15.jpgCustomers 2 - Profit StrategiesExplore how to manage customer profitability: what makes a customer expensive to serve, the four types of customer on the net margin and cost to serve map, why you might keep an unprofitable customer, the six steps of customer profitability analysis, and its benefits and limits.https://accountingahead.com.au/lecture-video/sma-m6-part-15/720.mp44022026-11-01T11:00:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-1-part-1-1-1-2-strategy-and-the-strategy-processhttps://accountingahead.com.au/lecture-thumbnail/gsl-m1-part-1.jpgStrategy and the Strategy ProcessExplore what strategy is and how thinking about it has evolved, why data now sits at the centre of strategy, and the strategy process that the rest of this subject follows, including how planned and emergent strategy work together in practice.https://accountingahead.com.au/lecture-video/gsl-m1-part-1/720.mp48132026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-1-part-1-3-gaining-competitive-advantagehttps://accountingahead.com.au/lecture-thumbnail/gsl-m1-part-2.jpgGaining Competitive AdvantageExplore competitive advantage: what it is, why it's so hard to hold on to, and where it can come from, including data and purpose. Then we'll look at value propositions, the productivity frontier, the difference between strategy and operational improvement, and finally strategic fit and strategic stretch.https://accountingahead.com.au/lecture-video/gsl-m1-part-2/720.mp48642026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-1-part-1-4-1-industry-and-organisational-life-cycleshttps://accountingahead.com.au/lecture-thumbnail/gsl-m1-part-3.jpgIndustry and Organisational Life CyclesExplore how an organisation's context shapes its strategy, starting with the industry and organisational life cycles, and what each stage means for revenue, cash and profit.https://accountingahead.com.au/lecture-video/gsl-m1-part-3/720.mp42492026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-1-part-1-4-2-the-capability-maturity-modelhttps://accountingahead.com.au/lecture-thumbnail/gsl-m1-part-4.jpgThe Capability Maturity ModelExplore organisational maturity through the capability maturity model, and why an organisation's maturity changes the way it should approach strategy.https://accountingahead.com.au/lecture-video/gsl-m1-part-4/720.mp42462026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-1-part-1-4-3-levels-of-strategyhttps://accountingahead.com.au/lecture-thumbnail/gsl-m1-part-5.jpgLevels of StrategyExplore the three levels of strategy, corporate, business and functional, and how they fit together in a diversified organisation.https://accountingahead.com.au/lecture-video/gsl-m1-part-5/720.mp42532026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-1-part-1-4-4-core-business-typeshttps://accountingahead.com.au/lecture-thumbnail/gsl-m1-part-6.jpgCore Business TypesExplore the three core business types that can exist inside a single organisation, and the tensions that arise between them.https://accountingahead.com.au/lecture-video/gsl-m1-part-6/720.mp42582026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-1-part-1-4-5-vision-mission-values-and-goalshttps://accountingahead.com.au/lecture-thumbnail/gsl-m1-part-7.jpgVision, Mission, Values and GoalsExplore how organisations describe their identity and beliefs through four linked statements, vision, mission, values and goals, and how to test whether a vision is any good.https://accountingahead.com.au/lecture-video/gsl-m1-part-7/720.mp42752026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-1-part-1-4-6-business-modelshttps://accountingahead.com.au/lecture-thumbnail/gsl-m1-part-8.jpgBusiness ModelsExplore business models: what they are, their key components, the business model canvas, and how to tell when a business model needs to change.https://accountingahead.com.au/lecture-video/gsl-m1-part-8/720.mp43192026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-1-part-1-5-the-global-context-of-businesshttps://accountingahead.com.au/lecture-thumbnail/gsl-m1-part-9.jpgThe Global Context of BusinessExplore the global context of business: what globalisation means, the four forces that drove it, the risks it brings, and the benefits that make those risks worth managing.https://accountingahead.com.au/lecture-video/gsl-m1-part-9/720.mp47492026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-1-part-1-6-introduction-to-leadershiphttps://accountingahead.com.au/lecture-thumbnail/gsl-m1-part-10.jpgIntroduction to LeadershipExplore leadership: where it's found in an organisation, three major theories of what makes a leader, the difference between leading and managing, and what strategic leaders actually do.https://accountingahead.com.au/lecture-video/gsl-m1-part-10/720.mp47422026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-1-part-1-7-1-transformational-and-transactional-leadershiphttps://accountingahead.com.au/lecture-thumbnail/gsl-m1-part-11.jpgTransformational and Transactional LeadershipExplore transactional and transformational leadership, the three phases of a transformation, how change feels for the people going through it, and how leaders balance stability with change.https://accountingahead.com.au/lecture-video/gsl-m1-part-11/720.mp46892026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-1-part-1-7-2-matching-leadership-style-to-the-situationhttps://accountingahead.com.au/lecture-thumbnail/gsl-m1-part-12.jpgMatching Leadership Style to the SituationExplore how leaders match their style to the situation, using three models: the intensity of change model, situational leadership for individuals and teams, and leadership styles across the organisational life cycle. We'll finish with the role of culture.https://accountingahead.com.au/lecture-video/gsl-m1-part-12/720.mp47472026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-1-part-1-8-the-role-of-leaders-in-strategyhttps://accountingahead.com.au/lecture-thumbnail/gsl-m1-part-13.jpgThe Role of Leaders in StrategyExplore the role leaders play in strategy: driving implementation, communicating change, making decisions, and setting the ethical tone, including two contrasting views of what a business owes society.https://accountingahead.com.au/lecture-video/gsl-m1-part-13/720.mp47982026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-1-part-1-9-the-role-of-the-cpa-in-strategyhttps://accountingahead.com.au/lecture-thumbnail/gsl-m1-part-14.jpgThe Role of the CPA in StrategyExplore where the CPA fits into strategy and leadership: how the finance professional's role is changing, the contributions CPAs make to strategy, how those contributions grow with seniority, and what globalisation means for the role.https://accountingahead.com.au/lecture-video/gsl-m1-part-14/720.mp47072026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-2-part-2-1-understanding-the-external-environmenthttps://accountingahead.com.au/lecture-thumbnail/gsl-m2-part-1.jpgUnderstanding the External EnvironmentExplore what the external environment is, why analysing it is harder than it first appears, the part a CPA plays in that analysis, and how organisations gather and manage the data that feeds it.https://accountingahead.com.au/lecture-video/gsl-m2-part-1/720.mp48812026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-2-part-2-2-1-defining-the-industry-and-its-value-chainhttps://accountingahead.com.au/lecture-thumbnail/gsl-m2-part-2.jpgDefining the Industry and Its Value ChainExplore how to define the industry you're analysing and why that definition matters so much, then how to map the industry's value chain: where value is added, why it shifts between stages over time, and how value chains now stretch around the world.https://accountingahead.com.au/lecture-video/gsl-m2-part-2/720.mp48052026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-2-part-2-2-2-industry-segments-and-the-life-cyclehttps://accountingahead.com.au/lecture-thumbnail/gsl-m2-part-3.jpgIndustry Segments and the Life CycleExplore how to break an industry into segments and what to measure in each one, how the forces on an industry change as it moves through its life cycle, and why established organisations so often stumble when a disruption arrives.https://accountingahead.com.au/lecture-video/gsl-m2-part-3/720.mp47842026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-2-part-2-3-1-steeple-social-technological-economichttps://accountingahead.com.au/lecture-thumbnail/gsl-m2-part-4.jpgSTEEPLE - Social, Technological, EconomicExplore the remote environment and how it shapes an industry's growth: how far ahead to look, how to judge what average growth means, the STEEPLE framework and its worksheet, and the first three STEEPLE factors, which are social, technological and economic.https://accountingahead.com.au/lecture-video/gsl-m2-part-4/720.mp48882026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-2-part-2-3-2-steeple-environmental-political-legal-ethicalhttps://accountingahead.com.au/lecture-thumbnail/gsl-m2-part-5.jpgSTEEPLE - Environmental, Political, Legal, EthicalExplore the remaining four STEEPLE factors, which are environmental, political, legal and ethical, and then how to pull the whole remote environment analysis together into a clear, defensible conclusion about an industry's future growth.https://accountingahead.com.au/lecture-video/gsl-m2-part-5/720.mp48612026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-2-part-2-4-1-five-forces-new-entrants-suppliers-buyershttps://accountingahead.com.au/lecture-thumbnail/gsl-m2-part-6.jpgFive Forces - New Entrants, Suppliers, BuyersExplore Porter's five forces, the tool for judging how profitable an industry is likely to be. We'll look at the model as a whole and the newer idea of complements, then examine the first three forces in depth: new entrants, supplier power and buyer power.https://accountingahead.com.au/lecture-video/gsl-m2-part-6/720.mp47662026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-2-part-2-4-2-five-forces-substitutes-complements-rivalryhttps://accountingahead.com.au/lecture-thumbnail/gsl-m2-part-7.jpgFive Forces - Substitutes, Complements, RivalryExplore the remaining forces in the industry analysis: the threat of substitutes, the power of complements and the intensity of rivalry. Then we'll see how to draw all the forces together into a clear conclusion about an industry's profitability, including a benchmark for what normal profitability looks like.https://accountingahead.com.au/lecture-video/gsl-m2-part-7/720.mp47182026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-2-part-2-5-understanding-customers-and-marketshttps://accountingahead.com.au/lecture-thumbnail/gsl-m2-part-8.jpgUnderstanding Customers and MarketsExplore customers and markets: what a market is, how to divide it into meaningful segments, the variables you can use to do that, how to analyse each segment, and how organisations choose the target markets they'll serve.https://accountingahead.com.au/lecture-video/gsl-m2-part-8/720.mp46862026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-2-part-2-6-competition-in-the-industryhttps://accountingahead.com.au/lecture-thumbnail/gsl-m2-part-9.jpgCompetition in the IndustryExplore competition within an industry: the difference between natural and strategic competition, how to identify the basis of competition and the industry's key success factors, how to analyse competitors and define a competitive position, and how to spot strategic groups.https://accountingahead.com.au/lecture-video/gsl-m2-part-9/720.mp48732026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-2-part-2-7-implications-for-leadership-and-managementhttps://accountingahead.com.au/lecture-thumbnail/gsl-m2-part-10.jpgImplications for Leadership and ManagementExplore what the external analysis means for leaders and managers: how they frame it, manage the data behind it and respond to what it reveals, how the CPA contributes, and how the digital economy is changing competition. We'll finish by linking the external analysis to the internal analysis that comes next.https://accountingahead.com.au/lecture-video/gsl-m2-part-10/720.mp47642026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-3-part-3-1-understanding-key-stakeholdershttps://accountingahead.com.au/lecture-thumbnail/gsl-m3-part-1.jpgUnderstanding Key StakeholdersExplore what internal analysis covers and why it matters, the CPA's part in it, and the first step of the analysis: understanding the organisation's key stakeholders, their needs, their power, and how to work with each group.https://accountingahead.com.au/lecture-video/gsl-m3-part-1/720.mp47652026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-3-part-3-2-assessing-current-performancehttps://accountingahead.com.au/lecture-thumbnail/gsl-m3-part-2.jpgAssessing Current PerformanceExplore how to judge how well an organisation is performing today: why it's harder than it sounds, the three things an organisation needs to get real value from its data, the CPA's role in turning numbers into decisions, and the framework of drivers we'll use for the rest of the module.https://accountingahead.com.au/lecture-video/gsl-m3-part-2/720.mp46922026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-3-part-3-3-1-strategic-drivers-markets-products-channelshttps://accountingahead.com.au/lecture-thumbnail/gsl-m3-part-3.jpgStrategic Drivers - Markets, Products, ChannelsExplore the strategic drivers that set an organisation apart from its competitors: its position in its industry and markets, its customers, its products and services, which we'll assess with the Boston Consulting Group matrix, and its channels to market.https://accountingahead.com.au/lecture-video/gsl-m3-part-3/720.mp47072026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-3-part-3-3-2-competitive-advantage-and-generic-strategieshttps://accountingahead.com.au/lecture-thumbnail/gsl-m3-part-4.jpgCompetitive Advantage and Generic StrategiesExplore the fifth strategic driver, competitive advantage, through Porter's generic strategies: differentiation, low cost and focus. We'll look at the many ways to pursue each one, the danger of being stuck in the middle, and how innovation connects to business strategy.https://accountingahead.com.au/lecture-video/gsl-m3-part-4/720.mp47122026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-3-part-3-4-1-operational-drivers-and-performance-measureshttps://accountingahead.com.au/lecture-thumbnail/gsl-m3-part-5.jpgOperational Drivers and Performance MeasuresExplore the operational drivers of performance: how an organisation's view of its purpose shapes what it measures, what makes a performance measure effective, the main types of measures, and how to judge results against benchmarks, including through benchmarking.https://accountingahead.com.au/lecture-video/gsl-m3-part-5/720.mp47052026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-3-part-3-4-2-the-balanced-scorecardhttps://accountingahead.com.au/lecture-thumbnail/gsl-m3-part-6.jpgThe Balanced ScorecardExplore the balanced scorecard: its four perspectives, the cause-and-effect logic that links them, how to design one with SMART goals, the difference between leading and lagging indicators, and what it takes for a scorecard to turn strategy into action.https://accountingahead.com.au/lecture-video/gsl-m3-part-6/720.mp47022026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-3-part-3-5-people-and-organisational-drivershttps://accountingahead.com.au/lecture-thumbnail/gsl-m3-part-7.jpgPeople and Organisational DriversExplore the third group of drivers, the people and organisational drivers: values and culture, innovation and learning, and knowledge management, including the difference between tacit and explicit knowledge and how organisations turn one into the other.https://accountingahead.com.au/lecture-video/gsl-m3-part-7/720.mp47342026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-3-part-3-6-resources-and-capabilitieshttps://accountingahead.com.au/lecture-thumbnail/gsl-m3-part-8.jpgResources and CapabilitiesExplore why resources and capabilities matter so much to strategy: the difference between the two, how to identify an organisation's tangible, intangible and human resources, how capabilities are built and mapped, and the four tests that show whether a resource or capability can deliver a lasting competitive advantage.https://accountingahead.com.au/lecture-video/gsl-m3-part-8/720.mp47522026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-3-part-3-7-swot-and-gap-analysishttps://accountingahead.com.au/lecture-thumbnail/gsl-m3-part-9.jpgSWOT and Gap AnalysisExplore how to combine the external and internal analyses: first with a SWOT analysis of strengths, weaknesses, opportunities and threats, then by turning the SWOT into strategic questions, and finally with a gap analysis that shows where performance will fall short and why.https://accountingahead.com.au/lecture-video/gsl-m3-part-9/720.mp46822026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-3-part-3-8-leadership-and-the-internal-analysishttps://accountingahead.com.au/lecture-thumbnail/gsl-m3-part-10.jpgLeadership and the Internal AnalysisExplore what the internal analysis means for leaders and managers: how their roles differ, how they communicate with stakeholders of different power, how strategic decisions cascade into targets, and why leaders must challenge the claims and assumptions in any analysis. We'll finish by drawing the whole module together.https://accountingahead.com.au/lecture-video/gsl-m3-part-10/720.mp47032026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-4-part-4-1-innovationhttps://accountingahead.com.au/lecture-thumbnail/gsl-m4-part-1.jpgInnovationExplore innovation: where this module sits in the strategy process, the role of the CPA, why innovation matters, the ten types of innovation, the eight essentials shared by consistently innovative companies, and how organisations decide where to focus their innovation effort.https://accountingahead.com.au/lecture-video/gsl-m4-part-1/720.mp47052026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-4-part-4-2-the-ansoff-matrix-four-growth-optionshttps://accountingahead.com.au/lecture-thumbnail/gsl-m4-part-2.jpgThe Ansoff Matrix - Four Growth OptionsExplore the Ansoff matrix: how organisations sort their growth options into market penetration, product development, market development or diversification, why risk rises from one to the next, how capabilities shape the order in which options are pursued, and why shrinking, through divestment, is sometimes the right strategy.https://accountingahead.com.au/lecture-video/gsl-m4-part-2/720.mp47282026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-4-part-4-3-new-product-developmenthttps://accountingahead.com.au/lecture-thumbnail/gsl-m4-part-3.jpgNew Product DevelopmentExplore new product development: why it matters, the steps of a typical development process, why that process is really a series of loops, how the double diamond model separates problems from solutions, which kinds of market research suit which stage, and how the Kano model helps organisations focus on the projects that matter most.https://accountingahead.com.au/lecture-video/gsl-m4-part-3/720.mp46842026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-4-part-4-4-new-service-developmenthttps://accountingahead.com.au/lecture-thumbnail/gsl-m4-part-4.jpgNew Service DevelopmentExplore new service development: why many products are really vehicles for a service, how the idea of jobs to be done changes what organisations develop, the three components of service design, and how technology lets service firms turn part of their service into a product, changing how they grow and how they charge.https://accountingahead.com.au/lecture-video/gsl-m4-part-4/720.mp46702026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-4-part-4-5-1-design-thinking-and-blue-ocean-strategyhttps://accountingahead.com.au/lecture-thumbnail/gsl-m4-part-5.jpgDesign Thinking and Blue Ocean StrategyExplore two ways of creating new products and services: design thinking, a human-centred way of solving problems, and Blue Ocean Strategy, which aims to escape crowded markets by changing what an industry competes on. We'll work through the stages of design thinking, then the strategy canvas, the buyer utility map and the four actions framework.https://accountingahead.com.au/lecture-video/gsl-m4-part-5/720.mp46882026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-4-part-4-5-2-technology-standards-and-embedded-productshttps://accountingahead.com.au/lecture-thumbnail/gsl-m4-part-6.jpgTechnology, Standards and Embedded ProductsExplore how technology supports the development of new products and services: using data to understand customers, serving the long tail of niche demand, testing ideas quickly online, competing to set technical standards, and organising to build products into services.https://accountingahead.com.au/lecture-video/gsl-m4-part-6/720.mp46922026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-4-part-4-6-1-choosing-new-marketshttps://accountingahead.com.au/lecture-thumbnail/gsl-m4-part-7.jpgChoosing New MarketsExplore how organisations choose new markets, especially new countries: why they expand abroad, how their international activities typically develop, the different objectives of market entry, how to judge whether a market is attractive, the key decisions in an entry strategy, and where to find the information to make them.https://accountingahead.com.au/lecture-video/gsl-m4-part-7/720.mp47092026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-4-part-4-6-2-modes-of-entry-and-acquisitionshttps://accountingahead.com.au/lecture-thumbnail/gsl-m4-part-8.jpgModes of Entry and AcquisitionsExplore the main ways organisations enter new geographic markets: exporting, licensing and franchising, alliances and joint ventures, and foreign direct investment through a new business or an acquisition. We'll finish with mergers and acquisitions more broadly: horizontal and vertical integration, where their value comes from, and why so many disappoint.https://accountingahead.com.au/lecture-video/gsl-m4-part-8/720.mp48592026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-4-part-4-6-3-comparing-entry-modes-and-accounting-issueshttps://accountingahead.com.au/lecture-thumbnail/gsl-m4-part-9.jpgComparing Entry Modes and Accounting IssuesExplore how to compare the different modes of entry into a new market, and then the accounting issues that come with expansion: foreign exchange risk, multiple sets of reports, incompatible systems, different standards of business conduct, taxation and transfer pricing.https://accountingahead.com.au/lecture-video/gsl-m4-part-9/720.mp47312026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-4-part-4-7-4-8-intellectual-property-and-leadershiphttps://accountingahead.com.au/lecture-thumbnail/gsl-m4-part-10.jpgIntellectual Property and LeadershipExplore two things that decide whether new products, services and markets succeed: intellectual property, meaning how organisations create, protect and use their ideas, and leadership, meaning how leaders and managers build organisations that can innovate again and again.https://accountingahead.com.au/lecture-video/gsl-m4-part-10/720.mp47792026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-5-part-5-1-aligning-vision-mission-values-and-goalshttps://accountingahead.com.au/lecture-thumbnail/gsl-m5-part-1.jpgAligning Vision, Mission, Values and GoalsExplore how strategy development begins: where this module sits in the strategy process, the CPA's role, the sequence of steps that turns options into a strategy, and how the vision, the mission, the values and the goals must line up with the strategy that is chosen.https://accountingahead.com.au/lecture-video/gsl-m5-part-1/720.mp46922026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-5-part-5-2-1-strategic-drivers-and-operational-levershttps://accountingahead.com.au/lecture-thumbnail/gsl-m5-part-2.jpgStrategic Drivers and Operational LeversExplore how the gaps found in the strategic analysis become strategic drivers, how organisations use three kinds of levers to act on them, the main types of strategic option under each driver, and how every option pulls on the operational drivers of revenue, costs and growth.https://accountingahead.com.au/lecture-video/gsl-m5-part-2/720.mp46562026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-5-part-5-2-2-people-products-and-markets-as-levershttps://accountingahead.com.au/lecture-thumbnail/gsl-m5-part-3.jpgPeople, Products and Markets as LeversExplore the remaining levers of strategy: the people and organisational levers, the factors that decide whether new products and services succeed, the conditions for entering new markets successfully, and why every strategic option must be planned across all its drivers and levers at the same time.https://accountingahead.com.au/lecture-video/gsl-m5-part-3/720.mp46652026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-5-part-5-3-1-value-effort-and-weighted-criteriahttps://accountingahead.com.au/lecture-thumbnail/gsl-m5-part-4.jpgValue-Effort and Weighted CriteriaExplore how organisations evaluate their strategic options and judge their strategic fit, using two tools: the value and effort assessment, which sorts options quickly into four groups, and the weighted criteria evaluation, which scores the most promising options in detail.https://accountingahead.com.au/lecture-video/gsl-m5-part-4/720.mp46452026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-5-part-5-3-2-evaluating-options-with-business-analyticshttps://accountingahead.com.au/lecture-thumbnail/gsl-m5-part-5.jpgEvaluating Options with Business AnalyticsExplore how business analytics helps organisations evaluate their strategic options: where the data comes from, the three types of analytics, how predictions can sharpen decisions such as acquisitions, how data lakes store information for analysis, and why even the best models need human judgement.https://accountingahead.com.au/lecture-video/gsl-m5-part-5/720.mp46642026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-5-part-5-4-1-the-risk-assessment-frameworkhttps://accountingahead.com.au/lecture-thumbnail/gsl-m5-part-6.jpgThe Risk Assessment FrameworkExplore how organisations assess the risks of their strategic options: what risk means, the five steps of a risk assessment, the strategic risks that can threaten an organisation's whole position, and how consequence and likelihood combine into a risk rating that tells managers where to focus.https://accountingahead.com.au/lecture-video/gsl-m5-part-6/720.mp46722026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-5-part-5-4-2-treating-quantifying-and-timing-riskhttps://accountingahead.com.au/lecture-thumbnail/gsl-m5-part-7.jpgTreating, Quantifying and Timing RiskExplore what organisations do once their risks are assessed: the four ways to treat a risk, how business analytics can test risks and treatments, how to quantify risks and rewards with a what-if analysis and a cost-benefit analysis, and why the timing of a move can be a risk in its own right.https://accountingahead.com.au/lecture-video/gsl-m5-part-7/720.mp46542026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-5-part-5-5-strategic-themes-and-rumelt-s-criteriahttps://accountingahead.com.au/lecture-thumbnail/gsl-m5-part-8.jpgStrategic Themes and Rumelt's CriteriaExplore how organisations integrate their strategic options: how related options are grouped into broad strategic themes, why themes make a strategy easier to deliver and explain, and how Rumelt's four criteria test whether each theme deserves a place in the final strategy.https://accountingahead.com.au/lecture-video/gsl-m5-part-8/720.mp46962026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-5-part-5-6-finalising-the-strategyhttps://accountingahead.com.au/lecture-thumbnail/gsl-m5-part-9.jpgFinalising the StrategyExplore how organisations finalise their strategy: the roles of leaders and managers, summarising the strategy on a page, setting key performance measures with planned responses, the main types of strategic metrics, and the formal review that should take place before implementation begins.https://accountingahead.com.au/lecture-video/gsl-m5-part-9/720.mp46632026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-6-part-6-1-6-2-1-implementation-plans-and-the-7-s-frameworkhttps://accountingahead.com.au/lecture-thumbnail/gsl-m6-part-1.jpgImplementation Plans and the 7-S FrameworkExplore how a chosen strategy is turned into action: what implementation means, how implementation plans build the strategy into everyday work, why so many organisations struggle to execute, and how the seven-S framework helps leaders and managers line up the whole organisation behind the strategy.https://accountingahead.com.au/lecture-video/gsl-m6-part-1/720.mp46962026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-6-part-6-2-2-organisational-structure-and-designhttps://accountingahead.com.au/lecture-thumbnail/gsl-m6-part-2.jpgOrganisational Structure and DesignExplore organisational structure as a tool for implementing strategy: the three components of any structure, the forces that shape it, the choice between centralising and decentralising, the benefits and risks of outsourcing, and the difference between mechanistic and organic designs.https://accountingahead.com.au/lecture-video/gsl-m6-part-2/720.mp46982026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-6-part-6-2-3-systems-teams-and-culturehttps://accountingahead.com.au/lecture-thumbnail/gsl-m6-part-3.jpgSystems, Teams and CultureExplore the systems and staff elements of the seven-S framework: how information systems support implementation, how managers lead teams through change, what organisational culture is, and how leaders build a culture that supports the strategy rather than resisting it.https://accountingahead.com.au/lecture-video/gsl-m6-part-3/720.mp46512026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-6-part-6-3-1-key-components-of-change-managementhttps://accountingahead.com.au/lecture-thumbnail/gsl-m6-part-4.jpgKey Components of Change ManagementExplore the key components of change management: what change management is, why it must be built into every implementation, and the five components that make it work, from the change strategy and the assessments of impact and readiness, to stakeholder management and communication.https://accountingahead.com.au/lecture-video/gsl-m6-part-4/720.mp46312026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-6-part-6-3-2-success-factors-and-kotter-s-eight-stepshttps://accountingahead.com.au/lecture-thumbnail/gsl-m6-part-5.jpgSuccess Factors and Kotter's Eight StepsExplore how to give a change program the best chance of success: seven elements that every successful change needs, and the symptoms that reveal which one is missing; John Kotter's eight-step process for leading change; and how to limit the dip in performance that follows implementation, and make the change stick.https://accountingahead.com.au/lecture-video/gsl-m6-part-5/720.mp46152026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-6-part-6-4-projects-and-programs-for-implementationhttps://accountingahead.com.au/lecture-thumbnail/gsl-m6-part-6.jpgProjects and Programs for ImplementationExplore how projects and programs turn a strategy into results: what projects and programs are and how they differ, how report cards and governance keep them on track, why the project owner must be accountable for benefits, how to lead virtual teams, and six key considerations for implementing strategy through projects.https://accountingahead.com.au/lecture-video/gsl-m6-part-6/720.mp46642026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-6-part-6-5-measuring-monitoring-and-rewardinghttps://accountingahead.com.au/lecture-thumbnail/gsl-m6-part-7.jpgMeasuring, Monitoring and RewardingExplore how organisations keep implementation on track: measuring performance, using the balanced scorecard and dashboards, monitoring the external environment as the strategy unfolds, and designing reward systems that encourage the behaviour the strategy needs.https://accountingahead.com.au/lecture-video/gsl-m6-part-7/720.mp46872026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-6-part-6-6-1-why-strategy-implementation-failshttps://accountingahead.com.au/lecture-thumbnail/gsl-m6-part-8.jpgWhy Strategy Implementation FailsExplore why strategy implementation so often fails: ten common reasons that plans fall apart, the difficulty of turning strategic thinking into action, and the trap of paralysis by analysis.https://accountingahead.com.au/lecture-video/gsl-m6-part-8/720.mp46422026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-6-part-6-6-2-resistance-politics-and-uncertaintyhttps://accountingahead.com.au/lecture-thumbnail/gsl-m6-part-9.jpgResistance, Politics and UncertaintyExplore three more threats to implementation: resistance to change, at both the organisational and the individual level; the politics and power struggles that surround every strategy; and the uncertainty of an environment that keeps shifting while the strategy is being delivered.https://accountingahead.com.au/lecture-video/gsl-m6-part-9/720.mp46392026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-6-part-6-6-3-the-role-of-cpas-in-implementationhttps://accountingahead.com.au/lecture-thumbnail/gsl-m6-part-10.jpgThe Role of CPAs in ImplementationExplore what CPAs contribute when a strategy is put into practice: how finance professionals have moved to the centre of implementation, the roles they play in projects and budgets, the leadership capabilities they need, how they connect strategy with performance, and a final test of whether a strategy is really a strategy at all.https://accountingahead.com.au/lecture-video/gsl-m6-part-10/720.mp46902026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-7-part-7-1-the-changing-business-environmenthttps://accountingahead.com.au/lecture-thumbnail/gsl-m7-part-1.jpgThe Changing Business EnvironmentExplore the changing business environment: the drivers that are speeding up change, the three ways technology reshapes business models, cloud computing, sustainability and emerging markets as forces for change, business ecosystems, and hypercompetition.https://accountingahead.com.au/lecture-video/gsl-m7-part-1/720.mp47382026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-7-part-7-2-1-business-models-the-canvas-and-co-creationhttps://accountingahead.com.au/lecture-thumbnail/gsl-m7-part-2.jpgBusiness Models, the Canvas and Co-creationExplore business models: what a business model is and how it differs from a strategy, what business model innovation means, how the business model canvas maps a model's building blocks, and how organisations create value together with customers and partners in a business ecosystem.https://accountingahead.com.au/lecture-video/gsl-m7-part-2/720.mp46562026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-7-part-7-2-2-disruption-and-hyperdisruptive-modelshttps://accountingahead.com.au/lecture-thumbnail/gsl-m7-part-3.jpgDisruption and Hyperdisruptive ModelsExplore disruption: what it really means, how disruptive innovation works as a process, its two types, the eight hyperdisruptive business models that are reshaping industries, and why some new business models grow so fast.https://accountingahead.com.au/lecture-video/gsl-m7-part-3/720.mp46512026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-7-part-7-3-rational-and-emergent-approaches-to-strategyhttps://accountingahead.com.au/lecture-thumbnail/gsl-m7-part-4.jpgRational and Emergent Approaches to StrategyExplore different ways of making strategy: four perspectives on how strategy forms, and three emergent techniques for uncertain conditions, namely discovery-driven planning, design thinking and the lean start-up, along with crowdfunding as a way to test demand.https://accountingahead.com.au/lecture-video/gsl-m7-part-4/720.mp46502026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-7-part-7-3-7-4-strategy-compass-value-capture-and-allianceshttps://accountingahead.com.au/lecture-thumbnail/gsl-m7-part-5.jpgStrategy Compass, Value Capture and AlliancesExplore how new ventures and established firms position themselves in a changing ecosystem: the entrepreneurial strategy compass, the balancing act incumbents face, value-based strategy and the guidelines for capturing value, and the role of partnerships, alliances, networks and supply chains.https://accountingahead.com.au/lecture-video/gsl-m7-part-5/720.mp46702026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-7-part-7-4-responding-to-disruption-and-change-drivershttps://accountingahead.com.au/lecture-thumbnail/gsl-m7-part-6.jpgResponding to Disruption and Change DriversExplore how organisations respond to disruption and to the change drivers: five principles for managing through disruption, the features of business models that use technology to transform industries, seven strategic responses to digital disruption, business models for sustainability, and business models for emerging markets.https://accountingahead.com.au/lecture-video/gsl-m7-part-6/720.mp47082026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-7-part-7-4-7-5-hypercompetition-capabilities-and-agilityhttps://accountingahead.com.au/lecture-thumbnail/gsl-m7-part-7.jpgHypercompetition, Capabilities and AgilityExplore how to compete when advantage never lasts, and how to build an organisation that keeps adapting: a strategic approach to hypercompetition, routine and dynamic capabilities, and the features of agile organisations.https://accountingahead.com.au/lecture-video/gsl-m7-part-7/720.mp46972026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-7-part-7-5-7-6-entrepreneurial-culture-and-open-innovationhttps://accountingahead.com.au/lecture-thumbnail/gsl-m7-part-8.jpgEntrepreneurial Culture and Open InnovationExplore the culture that keeps an organisation innovating: entrepreneurial orientation, strategic innovation, intrapreneurship, open innovation with partners, innovation hubs and incubators, and what leaders must do to make business model innovation succeed.https://accountingahead.com.au/lecture-video/gsl-m7-part-8/720.mp46982026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-7-part-7-6-1-leading-digital-change-and-decision-makinghttps://accountingahead.com.au/lecture-thumbnail/gsl-m7-part-9.jpgLeading Digital Change and Decision MakingExplore leadership for technology-enabled business models: what technology changes for leaders and managers, a roadmap for digital transformation, how to redesign decisions, why the fundamentals still apply, what start-up leaders need, and a model for leading established firms that must run today's business while building tomorrow's.https://accountingahead.com.au/lecture-video/gsl-m7-part-9/720.mp47042026-11-04T09:52:00+11:00nohttps://accountingahead.com.au/subjects/global-strategy-and-leadership/videos/module-7-part-7-6-2-leadership-challenges-and-developmenthttps://accountingahead.com.au/lecture-thumbnail/gsl-m7-part-10.jpgLeadership Challenges and DevelopmentExplore the leadership challenges of a fast-changing world: managing disruption as an incumbent, how start-ups can defend themselves against larger rivals, managing stakeholders and change readiness for new business models, and how leaders and managers keep developing their own capabilities.https://accountingahead.com.au/lecture-video/gsl-m7-part-10/720.mp46922026-11-04T09:52:00+11:00no