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【正文】 role of leaders in strategic analysis Transformational leadership The nature of strategic leadership Reviewing the implementation process Designing structure Strategy: From thinking it to doing it Leadership and strategy formulation Strategic decisionmaking Corporate strategy formulation Gap analysis Comparing performance measures Measuring the performance of strategic capabilities Other issues in developing business or corporate strategy Key stakeholders and strategy CPAs and external environment analysisModule 3: Framework for strategic analysis: Analysing the internal environment Industry analysis for the public sector Industry analysis Defining the industry Leadership and ethicsModule 2: Framework for strategic analysis: Analysing the external environment Levels of strategy The strategy process Approaches to strategy Assist candidates in developing skills in thinking strategically and formulating broad strategies for consideration and application in their organisational environment. Formal assessment for this segment is based on a fully written examination centred around a detailed case study. The content of the Business Strategy and Leadership segment is as follows: Module: 1 An introduction to strategy and leadership Consolidate the understanding of strategy and leadership concepts through the use of realworld examples integrated throughout the material, Discuss and illustrate the process of strategy implementation, including issues related to the transformational change process. Discuss the terms strategy and leadership and their relationship and consider various viewpoints about what constitutes an effective strategy. The international framework in overview o The Accounting theory and conceptual framework projects Corporate governance structures in Australia What is corporate governance? International Organisation for Standardisation National Competition Policy Accounting in the public sector Internationalisation Module 3: Business environment and regulatory framework o Code of professional conduct o Rules of professional conduct o Selfregulation and professional discipline o Applying the concept of 39。Module 2: Professional ethics for accountants o The profession under challenge o The roles of accountants o Ethical behaviour of accountants o The role of professional judgment in accounting decisions Module 1: Accountancy as a profession Convergence and diversity Reporting and Professional Practice CPA108(“報(bào)告與專業(yè)實(shí)務(wù)”,介紹商業(yè)環(huán)境和對(duì)專業(yè)會(huì)計(jì)人員職責(zé)的深入認(rèn)知以及如何把專業(yè)判斷標(biāo)準(zhǔn)應(yīng)用到道德與報(bào)告的實(shí)務(wù)中去)70%是選擇題,30%是問答題Reporting and Professional Practice is the foundation segment in the CPA Program. It is pulsory for all new candidates and for existing candidates who did not achieve a pass in Core I before the year 2000. The primary objective of this segment is to provide candidates with an introduction to the business environment and an improved understanding of how to apply professional judgment in ethical and reporting issues in professional practice. The segment content is divided into five modules, followed by a collection of integrated case studies. These case studies have been included for the application of materials covered in Modules 1 through to 5. In various modules within the Reporting and Professional Practice segment, it is assumed a level of knowledge has been achieved by candidates on pletion of their undergraduate degree. The materials in this segment build upon this assumed kn
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