This course aims to examine contemporary strategic management accounting issues in international settings. This course provides learning opportunities and environment to students to further develop their 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 in manufacturing firms and services companies. This course also adopts contemporary management accounting techniques to facilitate and evaluate business strategies from international perspectives. In particular, this course focus on business decision making based on value chain management, performance measurement, manufacturing investment, and management control system. Behavioral and ethical aspects, corporate social responsibility and corporate sustainability of management control system and manufacturing innovation are also considered.