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The main objective of this course is to foster students understanding about the possibilities and challenges of management accounting to measure, report and communicate management accounting practices for decision-makers. The aim of this course is to provide students with a thorough understanding of and analytical skills for both long-established and newly emerging techniques for management accounting. The focus will be on issues concerning decision making and control, budgeting, capital budgeting, divisional performance measurement, key performance indicators for sustainability, the balanced scorecard.