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Online Course

Accounting for Business Decision Making: Strategy Assessment and Control

University of Illinois at Urbana-Champaign via Coursera


Accounting information is the lifeblood of the organization, as it facilitates and influences operational and strategic decisions intended to achieve organizational goals. Organizations benefit from three decision-oriented roles of accounting: measurement, control, and communication.

This course provides an introduction to accounting’s role in helping managers develop and implement, and improve the organization’s strategy. In particular, you will learn how non-financial and financial information is created, organized, and communicated to help managers make strategic decisions, as well as measure strategic success. This course also provides an introduction to accounting as a control function inside the organization, which helps influence the alignment of managers’ and employees’ decisions with organizational goals. You will learn about different types of controls, including process controls, budgets, and performance measurement and evaluation tools and techniques.

Upon successful completion of this course, you will be able to:

• Create and communicate accounting information that facilitates strategic decisions.
• Use accounting information to develop, implement, and improve organizational strategy.
• Implement controls that align managers’ and employees’ decisions with organizational goals.
• Measure and evaluate manager and employee performance to control and motivate operational and strategic decision-making.

If you enjoy this business course and are interested in an MBA, consider applying to the iMBA, a flexible, fully-accredited online MBA at an incredibly competitive price offered by the University of Illinois. For more information, please see the Resource page in this course and


Course Orientation
-You will become familiar with the course, your classmates, and our learning environment. The orientation will also help you obtain the technical skills required for the course.

Module 1: Managing Capacity
-In this module, you will explore different measures of an organization's capacity and understand their implications for many different decisions, including product pricing.

Module 2: Managing Pricing
-In this module, you will learn about accounting's role in pricing decisions.

Module 3: Planning and Monitoring Operations
-In this module, you will explore budgeting in organizations.

Module 4: Managing Organizational Strategy
-In this module, you will explore many aspects of this important system.

Taught by

Gary Hecht, Ph.D


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