シラバス Syllabus

授業名 Managerial Accounting & Control
Course Title Managerial Accounting & Control
担当教員 Instructor Name 古賀 健太郎(Kentaro Koga)
コード Couse Code BIP206_G22T
授業形態 Class Type 講義 Regular course
授業形式 Class Format On Campus
単位 Credits 2
言語 Language JP
科目区分 Course Category 応用科目200系 / Applied
学位 Degree MBA
開講情報 Terms / Location 2022 GSM Tokyo Fall

授業の概要 Course Overview

Misson Statementとの関係性 / Connection to our Mission Statement

The present course stands on the NUCB mission statement. Specifically, the course contributes to dissemination of knowledge that develops the businesses and the societies. Furthermore, the course helps the business leaders guide the firms (corporations) to deliver the performance without any distortion and, thereby, ethically.

授業の目的(意義) / Importance of this course

当該講義は、財務会計の初級の科目を引き継ぎ、さらに、発展させます。ただし、外部の利益関係者(例 資本市場の投資家、銀行、原材料供給者、顧客、政府)に情報を提供する財務会計とは対照的に、内部の利益関係者(例 経営層、中間管理職、様々な経営機能を担う一般従業員)が意思決定を下すための会計情報を対象にします。つまり、管理会計と経営管理とを論じます。
The present course builds on and extends the introductory financial accounting course. In contrast to the introductory course of financial accounting that provides information to the organization’s external stakeholders (e.g., capital market investors, loan providers, potential takeover acquirers, materials and parts suppliers, customers and the government), this course focuses exclusively on the accounting information that serves the internal stakeholders (i.e., top management, middle management, and shop-floor employees in different business functions) in order to facilitate and guide their decisions. Specifically, the course covers the issues of management accounting and control.

到達目標 / Achievement Goal


Firstly, the present course covers innovative management accounting and control tools that have become management jargons (e.g., standard costing, activity-based costing, performance evaluationupon organizational architecture, Economic Value Added®), rather than the basic concepts and frameworks common in most textbooks. Secondly, this course collects independent tools rather than integrates the management accounting and control template. Thirdly, this course emphasizes cases that address application and implementation issues rather than explains the basic concepts and frameworks. Fourthly, this course uses real world cases that highlight the strengths and weaknesses of each tool rather than hypothetical cases that build accounting literacy. Lastly, this course includes cases that highlight Japanese control practices rather than cases that cover universal execution.

本授業の該当ラーニングゴール Learning Goals


LG1 Critical Thinking
LG3 Ethical Decision Making
LG4 Effective Communication
LG5 Executive Leadership (EMBA)
LG6 Innovative Leadership (MBA)

受講後得られる具体的スキルや知識 Learning Outcomes

• 企業経営の現場で日常的に触れられる、最新の管理会計や経営管理の手法についての知識
• 管理会計や経営管理の手法を、企業経営に適用するための技法や姿勢
• 日本に由来する管理会計や経営管理の手法が日本企業を支えていることの理解

By the end of the present course, the students will be able to:
• Learn innovative management accounting and control tools that have become management jargons.
• Develop skills to apply a management accounting and control tool in the real business.
• Understand how Japanese management accounting and control tools sustain Japanese business practice.
• Learn from one another.

SDGsとの関連性 Relevance to Sustainable Development Goals

Goal 4 質の高い教育をみんなに(Quality Education)

教育手法 Teaching Method

教育手法 Teaching Method % of Course Time
インプット型 Traditional 40 %
参加者中心型 Participant-Centered Learning ケースメソッド Case Method 60 %
フィールドメソッド Field Method 0 %
合計 Total 100 %

事前学修と事後学修の内容、レポート、課題に対するフィードバック方法 Pre- and Post-Course Learning, Report, Feedback methods

The lecturer teaches both the lecture and case discussion parts of each session interactively. The lecturer encourages active class contribution among students by asking questions and commenting on other students’ ideas. Although the lecturer leads the interactions, students should learn the discovery process in which they actively resolve the issues amongst themselves, and not passively wait for an “answer.” Between Days 2 and 3, the lecturer informs each student of the interim class contribution grade so that he or she can improve in Days 2 and 3.

授業スケジュール Course Schedule


• 講義要綱

• 管理会計・経営管理の革新

• 標準原価計算の手法

Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research <ケースブックがダウンロードする方法を説明する。


• 原価計算を用いた意思決定

• 標準原価計算の適用
多くの企業が採用する標準原価計算を適用し、さらに標準原価計算を意思決定に結びつけることを習得するために、"Compagnie du Froid, S.A."を議論します。

Compagnie du Froid, S.A.<ケースブックに邦訳>


• 活動基準原価計算
多く企業が採用する標準原価計算に代わって、最近、活動基準原価計算が提唱されています。どうして活動基準原価計算が標準原価計算よりも意思決定を有効に支援するかを講義します。この講義に基づいて、実際に有効な意思決定を下すことや、最適な原価計算の方法を選ぶことを習得するために、"Lehigh Steel"を議論します。

• 三足による組織設計

Lehigh Steel<ケースブックに邦訳>


• Economic Value Added®
会計情報が担う、業績を評価して従業員の意思決定を誘導する機能に焦点を当てて、米国のコンサルティング会社Stern Stuartが開発したEconomic Value Added®が投資の意思決定に及ぼす影響について講義します。この講義に基づいて、戦略から考えて望まれる意思決定を誘導するために会計情報を用いることを習得するために、「たゆまざる旭硝子の改革: EVAの導入」を議論します。

• 最新の各手法の強みと弱み
この科目を総括するために、習得した管理会計やマネジメント・コントロールの各手法で、学生が、現在(以前、勤めていた)組織(例 企業)に、今後導入したいたいものを挙げることによって、それぞれの強みと弱みとを抽出します。

たゆまざる旭硝子の改革: EVAの導入




成績評価方法 Evaluation Criteria

講師用内規準拠 Method of Assessment Weights
コールドコール Cold Call 5 %
授業内での挙手発言 Class Contribution 45 %
クラス貢献度合計 Class Contribution Total 50 %
予習レポート Preparation Report 0 %
小テスト Quizzes / Tests 0 %
シミュレーション成績 Simulation 0 %
ケース試験 Case Exam 50 %
最終レポート Final Report 0 %
期末試験 Final Exam 0 %
参加者による相互評価 Peer Assessment 0 %
合計 Total 100 %

評価の留意事項 Notes on Evaluation Criteria

• 具体性(具体例、数値、体験)
• 整合性(問題と解決方法、他の発言に関連付ける)
• 既成の考え方を超えること
• 概念・枠組みの応用(例 組織設計の三原則)
• 大局観

使用ケース一覧 List of Cases


教科書 Textbook

  • 配布資料

参考文献・資料 Additional Readings and Resource


授業調査に対するコメント Comment on Course Evaluation


担当教員のプロフィール About the Instructor 




Professor Kentaro Koga received the Bachelor of Economics from the University of Tokyo, the Master of Business Administration from Columbia University in the US, and the Doctor of Business Administration from Harvard University in the US.

Professor Koga joined the NUCB in 2021. He also taught at Hitotsubashi University (1998-2021), the University of Illinois at Urbana-Champaign (2002-2009) in the US and Waseda University (1998-2001). At the University of Illinois at Urbana-Champaign, he won the College of Business Alumni Excellence-in-Teaching Award (2005) and the Accountancy Department Head’s Award (2005) and entered the Incomplete List of Teachers Ranked As Excellent by Their Students (2002-2006, 2008, 2009, respectively).

Professor Koga conducts empirical research on how managers use accounting information to make decisions and motivate employees. In particular, he is interested in the contribution of accounting information to corporate governance, the balanced scorecard that initiates strategic innovation, the interrelationship between cost systems and management decisions, and the practice of target costing during the product development process. He has studied firms in the camera, electronics and banking industries. In 1998, Professor Koga won the Strategic Management Society/McKinsey Best Conference Paper Prize (Honorable Mention).

(実務経験 Work experience)


Professor Koga served as the director and the audit and supervisory committee member of Dentsu Group Inc. (2012-2022) and the corporate auditor of Resona Bank, Ltd. (2013-2019). He worked as a management consultant for Mitsubishi Research Institute, Inc. (1985-1991).

Refereed Articles

  • (2020) Strategy emergence through interactive control systems: Evidence from executive meetings. The Journal of Cost Accounting Research 44(2):