策略會計（Strategic Accounting）是指將會計信息和財務數據應用於組織的長期策略決策中，以幫助企業實現其目標和提高競爭力的過程。這種方法強調將財務數據轉化為具有策略價值的信息，幫助管理層在制定和實施競爭策略時做出更明智的決策。這種方法超越了傳統會計僅關注財務報告和成本分析的層次，更加強調將會計信息納入策略規劃和執行的過程中，以實現長期價值創造。Strategic Accounting refers to the process of applying accounting information and financial data to an organization's long-term strategic decisions to help enterprises achieve their goals and improve competitiveness. This approach emphasizes transforming financial data into strategically valuable information to help management make more informed decisions when formulating and implementing competitive strategies. This approach goes beyond the level of traditional accounting that only focuses on financial reporting and cost analysis, and places greater emphasis on incorporating accounting information into the process of strategic planning and execution to achieve long-term value creation.
1. 自編講義。
2. HBR相關文章。
3. 吳安妮，2018，策略形成及執行：以BSC為核心，為企業創造「利」與「力」，臉譜出版社。
1. Prepare your own handouts.
2. HBR related articles.
3. Annie Wu, 2018, Strategy Formation and Execution: Taking BSC as the Core to Create "Profit" and "Power" for Enterprises, Facebook Publishing House.
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