This course aims to examine contemporary strategic management accounting issues in international settings. This course further develops students' analytical and problem solving skills learnt from basic cost and management accounting to solve strategic and control issues by using case studies and discussion methods. This course also adopts contemporary management accounting techniques to facilitate and evaluate business strategies from international perspectives. In particular, this course focuses on business decision making based on performance measurement and management control system. Behavioral and ethical aspects, corporate social responsibility and corporate sustainability of management control system are also considered.