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.

*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。

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.

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 %

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.”

*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.

• N/A「N/A」N/A（N/A）

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)

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.

（実務経験 Work experience）

Refereed Articles

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