Business Strategy and TechnologyThis syllabus aim to provide you with an understanding of how an organisation develops, implements and monitors strategy, including any ethical implications. On completion of this module, you will be able to: explain, analyse and evaluate the consequences of an organisations current strategic direction including objectives, market position and technology developments; use data to evaluate the likely consequences of strategic choices and technology

explain and evaluate alternative tax treatments and to determine the appropriate solutions to taxation issues

FAU candidates will also be expected to be familiar with FFA

E3 looks into the processes that lie behind how an organisation sets out to achieve its stated aims and goals

It covers the financing and capital requirements of organisation

D Leadership and management

Understand ethics and law in an accounting environment

short-term commercial decision making

Understand the importance of sustainability in business

Explain the role of the management accountant in the commercial and economic environment and the effective use of accounting information within organisations

Build a broad understanding of how businesses operate and make strategic decisions

August 2024

recognising the need to seek further specialist legal advice where necessary