Accounting and Financial Management | Case Study

Running Head: Advanced Management Accounting
Accounting and Financial Management
Name of the University
Name of the Student
Author Note

Advanced Management Accounting1
Executive Summary
The paper aims to discuss related to “Origin Energy Company” which is involved in “gas
exploration”, “production”, “power generation” and “energy retailing”. Identify the key
stakeholders of the Company and discuss each and their strategies to meet the need.
Link the cause and effect of each strategy and objective and discussion on the
performance measurement indicators that are the lag indicator and the lead indicator.
Explain the “Balanced scorecard” along with the 4 strategies of the performance
measurement perspective and relating them with the cause and effect between the
strategies and the measures, along with the discussion on the 5th dimension strategy of
the performance measurement of the balanced scorecard.

Advanced Management Accounting2
Table of Contents
1. Introduction....................................................................................................................3
2. Discussion......................................................................................................................3
2.1. Key Stakeholders....................................................................................................3
2.2. a. Cause and effect linked between the objective and the strategy.......................4
2.2. b. Lag and lead indicators to measure performance..............................................5
2.3. Balanced scorecard................................................................................................6
2.4. The 5th dimension to the balanced scorecard.........................................................9
3. Conclusion.....................................................................................................................9
Reference........................................................................................................................10

Advanced Management Accounting3
1. Introduction
The paper discusses the Origin energy company which is involved in “gas
exploration”, “production”, “power generation” and “energy retailing”. It is the huge
power generation company of Australia's that supplies power to its immense customer.
However, the paper discusses its key stakeholders and the strategy implemented on
them. Each strategy is linked with the objective of the environmental, social and
economic and the performance of the company is measured on the “lag” and the “lead”
indicators. However, for the “Balanced Scorecard”, the performance is measured on the
“financial”, “customer”, “internal business process” and “learning and growth
perspectives”. The 5th dimension of the balanced scorecard is the innovation and the
training strategy
2. Discussion
2.1. Key Stakeholders
Stakeholders are those people or a group who are affected and can be affected
by the organization or a company's objectives, policies and actions. Stakeholders can
be any individuals, employees, creditors, suppliers, directors, governments, the
owner(s), union and community from which the Company draws its resources or funds.
Key Stakeholders of the “Origin Energy Company” are their “Customers”,
“Employees”, “Investors”, “Communities” and “Business Partners” along with these
strategies which can meet the need (D’Oca, Hong, & Langevin, 2018).
 Customers
The strategy of the Company is to eliminate the greenhouse gas consumption
effect of its customers. It will be helpful because it reduces the use of carbon and
provide green energy to its customer. The Company increases the rate of
consumption of low carbon and increase the sale by 10% of the total supply
chain of greenhouse gas emission. Reducing the emission of greenhouse gas
has undoubtedly reduced the complaint rates and ombudsman by 30% from its
customers.
 Employees