| 授業名 | Driving Corporate Performance |
|---|---|
| Course Title | Driving Corporate Performance |
| 担当教員 Instructor Name | 古賀 健太郎（Kentaro Koga） |
| コード Couse Code | EST233_G21V |
| 授業形態 Class Type | 講義 Regular course |
| 授業形式 Class Format | Live Virtual |
| 単位 Credits | 1 |
| 言語 Language | EN |
| 科目区分 Course Category | 入門科目0系 / Pre |
| 学位 Degree | Exed |
| 開講情報 Terms / Location | 2021 GSM ONLINE 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 drive the performance without any distortion and, thereby, ethically.
授業の目的（意義） / Importance of this course
The business administration of a firm (corporation) comprises strategy formulation and strategy execution. In order for the firm to drive the corporate performance that the strategy aims, the firm must execute it effectively. Often, the firm must modify the original strategy, too, to adjust to the environmental change and mend the original strategy's unexpected weaknesses. Despite the business press' emphasis on original strategy formulation, the plan-do-check-action (PDCA) cycle of the strategy execution consumes the majority of the daily business administration. The present course covers tools of strategy execution, which contributes to the drive of the corporate performance.
到達目標 / Achievement Goal
The present course covers two powerful strategy execution tools: balanced scorecard; and the levers of control framework, especially the diagnostic and interactive control systems. Both the balanced scorecard and the levers of control framework facilitate the execution of any strategy of any firm in any industry. The course aims to equip the students with fundamental and universal knowledge and skills to execute the strategy effectively and drive the performance that it aims. The performance delivery, in turn, avoids any distortion in the strategy execution and supports ethical decisions, too.
本授業の該当ラーニングゴール Learning Goals
*本学の教育ミッションを具現化する形で設定されています。
LG1 Critical Thinking
LG3 Ethical Decision Making
LG4 Effective Communication
LG5 Executive Leadership (EMBA)
LG3 Ethical Decision Making
LG4 Effective Communication
LG5 Executive Leadership (EMBA)
受講後得られる具体的スキルや知識 Learning Outcomes
Completing the present course, the students will learn:
・how to specify the strategy's value proposition (e.g., 吉野屋の「うまい、はやい、やすい」)
・how to plan the strategy's execution upon the cause-effect relationships (i.e., 風が吹けば桶屋が儲かる)
・how to select performance measures (i.e., balanced scorecard) to establish the PDCA cycle during strategy
・how to translate the measured performances into corrective actions and strategy modification (i.e., diagnostic and interaction control systems)
・how to specify the strategy's value proposition (e.g., 吉野屋の「うまい、はやい、やすい」)
・how to plan the strategy's execution upon the cause-effect relationships (i.e., 風が吹けば桶屋が儲かる)
・how to select performance measures (i.e., balanced scorecard) to establish the PDCA cycle during strategy
・how to translate the measured performances into corrective actions and strategy modification (i.e., diagnostic and interaction control systems)
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 | 30 % | |
| 参加者中心型 Participant-Centered Learning | ケースメソッド Case Method | 50 % |
| フィールドメソッド Field Method | 20 % | 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.” Before Day 2, the lecturer informs each student of the interim class contribution grade so that he or she can improve in Day 2.
授業スケジュール Course Schedule
第1日（Day1）
Balanced ScorecardAssignment before the class:
Read "Using the Balanced Scorecard as a Strategic Management System".
Prepare to answer the following questions for "Mobil USM&R (A1)”:
Q1. What objective(s) and measure(s) should Mobil USM&R set for the customer perspective?
Q2. What objective(s) and measure(s) should Mobil USM&R set for the internal (business process) perspective?
Submit a preparation report to the Google Classroom answering the following questions for "Mobil USM&R (B): New England Sales and Distribution" and "Mobil USM&R (C): Lubricants Business Unit":
Q1. How differently does the New England Sales and Distribution implement the balanced scorecard from the Lubricants Business Unit?
Q2. Which implements the balanced scorecard better, the New England Sales and Distribution or the Lubricants Business Unit?
●使用するケース
Mobil USM&R (A1) (Harvard Business Publishing 197120-PDF-ENG)Mobil USM&R (B) (Harvard Business Publishing 197026-PDF-ENG)
Mobil USM&R (C) (Harvard Business Publishing 197027-PDF-ENG)
第2日（Day2）
Levers of ControlAssignment before the class:
Read "Control in an Age of Empowerment".
Prepare to answer the following questions for "Automation Consulting Services":
Q1. What problem does Automation Consulting Services' (ACS) Seattle office face?
Q2. Would the client prospecting system, if implemented, solve the problem you answered in Q1? If so, how?
Q3. What other problem(s) does ACS face?
Designing Balanced Scorecard to Drive the Corporate Performance
Assignment before the class:
Submit a preparation report to the Google Classroom answering the following questions:
Q1. What is the business (of the corporation) you currently (formerly) work(ed) for?
Q2. Who are the business’ customers?
Q3. What value proposition like「うまい、はやい、やすい」underlies the business?
・What value does the business provide to the customers?
・Why do the customers choose the (corporation’s) business over its competitors'?
Q4. What are 3 to 5 performance measures of customer perspective?
Q5. How should the business execute the value proposition upon「風邪が吹けば桶屋が儲かる」?
Q6. What are the performance measures of financial, internal (business process) and learning, and growth perspectives?
●使用するケース
Automation Consulting Services (Harvard Business Publishing 190053-PDF-ENG)成績評価方法 Evaluation Criteria
*成績は下記該当項目を基に決定されます。
*クラス貢献度合計はコールドコールと授業内での挙手発言の合算値です。
*クラス貢献度合計はコールドコールと授業内での挙手発言の合算値です。
| 講師用内規準拠 Method of Assessment | Weights |
|---|---|
| コールドコール Cold Call | 0 % |
| 授業内での挙手発言 Class Contribution | 40 % |
| クラス貢献度合計 Class Contribution Total | 40 % |
| 予習レポート Preparation Report | 20 % |
| 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 | 0 % |
| 最終レポート Final Report | 40 % |
| 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
教科書 Textbook
- 配布資料
参考文献・資料 Additional Readings and Resource
The students must obtain the following articles and cases before the classes:
Article
Using the Balanced Scorecard as a Strategic Management System (Kaplan, R. S., and D. P. Norton. 1996. Harvard Business Review 74 (1): 75-85)
Control in an Age of Empowerment (Simons, R. 1995. Harvard Business Review 73 (2): 80-88)
Case
Mobil USM&R (A1) (Harvard Business Publishing 197120-PDF-ENG)
Mobil USM&R (B) (Harvard Business Publishing 197026-PDF-ENG)
Mobil USM&R (C) (Harvard Business Publishing 197027-PDF-ENG)
Automation Consulting Services (Harvard Business Publishing 190053-PDF-ENG)
Article
Using the Balanced Scorecard as a Strategic Management System (Kaplan, R. S., and D. P. Norton. 1996. Harvard Business Review 74 (1): 75-85)
Control in an Age of Empowerment (Simons, R. 1995. Harvard Business Review 73 (2): 80-88)
Case
Mobil USM&R (A1) (Harvard Business Publishing 197120-PDF-ENG)
Mobil USM&R (B) (Harvard Business Publishing 197026-PDF-ENG)
Mobil USM&R (C) (Harvard Business Publishing 197027-PDF-ENG)
Automation Consulting Services (Harvard Business Publishing 190053-PDF-ENG)
授業調査に対するコメント Comment on Course Evaluation
The lecturer teaches this course for the first time.
担当教員のプロフィール About the Instructor
東京大学経済学部経済学科を卒業、米国コロンビア大学経営大学院でMBA（修士課程）を修了、米国ハーバード大学経営管理大学院でDBA（博士号）を取得。
2021年より名古屋商科大学。以前の教職は、一橋大学（2009年-2021年）、米国イリノイ大学アーバナ・シャンペーン校（2002年-2009年）、早稲田大学（1998年-2001年）。イリノイ大学アーバナ・シャンペーン校では、経営学部の最優秀教授賞（2005年）、会計学科長賞（2005年）、同学の優秀教授賞（2002年-2006年、2008年、2009年の各年）を受賞。
実務家が会計情報を用いて、どのように意思決定したり、従業員を動機付けるかを実証的に研究する。特に、企業統治における会計情報の役割、戦略の変革を導くバランスト・スコアカード、原価計算と意思決定との相互作用、製品開発の中での原価企画に関心をもつ。これまで、カメラ、家電、銀行産業を調査した。1998年に戦略経営学会/マッキンゼーの優秀論文賞を受賞。
2021年より名古屋商科大学。以前の教職は、一橋大学（2009年-2021年）、米国イリノイ大学アーバナ・シャンペーン校（2002年-2009年）、早稲田大学（1998年-2001年）。イリノイ大学アーバナ・シャンペーン校では、経営学部の最優秀教授賞（2005年）、会計学科長賞（2005年）、同学の優秀教授賞（2002年-2006年、2008年、2009年の各年）を受賞。
実務家が会計情報を用いて、どのように意思決定したり、従業員を動機付けるかを実証的に研究する。特に、企業統治における会計情報の役割、戦略の変革を導くバランスト・スコアカード、原価計算と意思決定との相互作用、製品開発の中での原価企画に関心をもつ。これまで、カメラ、家電、銀行産業を調査した。1998年に戦略経営学会/マッキンゼーの優秀論文賞を受賞。
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）
株式会社電通グループの取締役、監査役（2012年-2022年）、株式会社りそな銀行の監査役（2013年-2019年）、株式会社三菱総合研究所の経営コンサルタント（1985年-1991年）。
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):