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 GLP114_G20N
授業形態 Class Type 講義 Regular course
授業形式 Class Format
単位 Credits 2
言語 Language EN
科目区分 Course Category
学位 Degree MBA
開講情報 Terms / Location 2020 GSM Nagoya Spring

授業の概要 Course Overview

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

授業の目的(意義) / Importance of this course

This course builds on and extends the introductory financial accounting course. In contrast to the introductory financial accounting course, this course focuses exclusively on the accounting information that serves the organization’s 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.

In addition, this course differs from the introductory financial accounting course through its:
1. Focus on innovative management accounting and control tools that have become management jargons (e.g., activity-based costing, Economic Value Added®, target costing, balanced scorecard), rather than the basic concepts and frameworks common in most textbooks.
2. Collection of independent tools rather than an integrated template of management accounting and control.
3. Emphasis on cases that address application and implementation issues rather than lectures that explain the basic concepts and frameworks.
4. Use of real world cases that highlight the strengths and weaknesses of each tool rather than hypothetical cases that build accounting literacy.
5. Emphasis on cases that highlight Japanese control practices rather than cases that cover universal execution.

到達目標 / Achievement Goal


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
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


By the end of the course, you 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

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

Each session is split into two parts: lecture and case discussion. In the first part, the lecturer explains the management accounting and control tools, but with an interactive pedagogy, soliciting questions and comments from the students. In the second part, the lecturer leads the discussion of the assigned case that sheds light on the lecture content.

Both the lecture and case discussion parts of each session are interactive. The lecturer encourages active class participation 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.”

授業スケジュール Course Schedule

第1日(Day1)

- Course Introduction
- Innovation in Management Accounting and Control
“Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research”
- Activity-Based Costing
“Introduction to Activity-Based Costing”
“Lehigh Steel”


第2日(Day2)

- Economic Value Added®
“Understanding Economic Value Added”
“The Continuing Transformation of Asahi Glass: Implementing EVA”
- Target Costing
“Control Tomorrow's Costs Through Today's Design”
“Toyota Motor Corporation: Target Costing System”


第3日(Day3)

- Balanced Scorecard
“The Balanced Scorecard: Measures That Drive Performance”
“Mobil USM&R (A1), (B) and (C)”


第4日(Day4)

- Amoeba Management System
“Responsibility Centers and Performance Measurement”
“Kyocera Corporation: The Amoeba Management System”
- Levers of Control
“Control in an Age of Empowerment”
“Automation Consulting Services”


第5日(Day5)



第6日(Day6)



第7日(Day7)



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。
講師用内規準拠 Method of Assessment Weights
コールドコール Cold Call 10 %
授業内での挙手発言 Class Contribution 40 %
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 0 %
最終レポート Final Report 0 %
期末試験 Final Exam 50 %
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

The lecturer evaluates each student’s class participation using a four-point scale (i.e., 3, 2, 1 and 0) in each session. Those students who the lecturer cold-calls and who open a case receive 1 and 2 point bonus, respectively.

使用ケース一覧 List of Cases

    ケースは使用しません。

教科書 Textbook

  • N/A「N/A」N/A(N/A)

参考文献・資料 Additional Readings and Resource

This course requires the followings articles but no textbook:
 Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research (Kaplan, R. S. 1983. Accounting Review 58 (4): 686-705.)
 Introduction to Activity-Based Costing (Harvard Business Publishing 197076-PDF-ENG)
 Understanding Economic Value Added (Harvard Business Publishing 206016-PDF-ENG)
 Control Tomorrow's Costs Through Today's Design (Cooper, R., and B. Chew. 1996. Harvard Business Review 74 (1): 88-97)
 The Balanced Scorecard: Measures That Drive Performance (Kaplan, R. S., and D. P. Norton. 1992. Harvard Business Review 70 (1): 71-79)
 Responsibility Centers and Performance Measurement (Harvard Business Publishing 193101-PDF-ENG)
 Control in an Age of Empowerment (Simons, R. 1995. Harvard Business Review 73 (2): 80-88)

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.

About the Lecturer:
Professor Kentaro Koga researches and teaches at Hitotsubashi University’s School of International Corporate Strategy (ICS). He 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. Prior to his graduate studies, he worked as a management consultant at Mitsubishi Research Institute. Before joining the ICS, Professor Koga taught at the University of Illinois at Urbana-Champaign in the US and Waseda University. He is currently a board member of Dentsu Inc. and was a corporate auditor of Resona Bank, Ltd.

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。

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):






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