| 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 | GLP126_G22N |
| 授業形態 Class Type | 講義 Regular course |
| 授業形式 Class Format | Hybrid |
| 単位 Credits | 2 |
| 言語 Language | EN |
| 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 Nagoya Spring |
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
This course builds on and extends the introductory financial analysis course. In contrast to the introductory financial analysis 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. This course’s some contents, specifically, the balanced scorecard and the levers of control, overlap with the “Driving Corporate Performance” course of the Focused Program in January 2022.
到達目標 / Achievement Goal
In addition, this course differs from the introductory financial analysis 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.
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)
LG6 Innovative Leadership (MBA)
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
By the end of the 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.
• 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
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.”
After Day 2, the lecturer informs each student of the interim class contribution grade so that he or she can improve in Days 3 and 4.
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.”
After Day 2, the lecturer informs each student of the interim class contribution grade so that he or she can improve in Days 3 and 4.
授業スケジュール Course Schedule
第1日（Day1）
• Course IntroductionNone
• Innovation in Management Accounting and Control
Prepare to answer the following questions for "Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research":
Q1. The problems that Kaplan identified in 1983 remain relevant in today's both manufacturing and service sectors. What problem does the traditional management accounting system cause?
Q2. What example, if any, from your current or former organization (e.g., firm) illustrates your answer to Q1, regardless of whether your current or former organization manufactures products?
• Activity-Based Costing
Prepare to answer the following questions for "Lehigh Steel":
Q1. What are the profits for the five sample products under activity-based costing? Follow the steps below:
Step 1. In Exhibit 6, sum the manufacturing and administrative costs of activities that share the same cost driver and derive costs per unit (e.g., minute) of each cost driver.
Step 2. Assign the manufacturing and administrative costs to each sample products by the costs per unit of each cost driver in Step 1, and the number of units of each cost driver in Exhibit 4.
Step 3. Add relevant costs in Exhibit 5 to the manufacturing and administrative costs in Step 2.
Step 4. Subtract the costs in Step 3 from the price in Exhibit 5.
Q2. How should Lehigh Steel change the businesses of the five sample products?
Q3. Which cost system should Lehigh Steel adopt?
第2日（Day2）
• Economic Value Added®Prepare to answer the following questions for "The Continuing Transformation of Asahi Glass: Implementing EVA":
Q1. What goals did Asahi Glass Company (AGC) pursue?
Q2. Does EVA help or hinder AGC to accomplish its goals?
Q3. Should AGC modify its EVA system?
• Organizational Architecture
Prepare to answer the following questions for “Birch Paper Company”:
Q1. What characterizes Birch’s organization and policy?
Q2. Which bid should Mr. Kenton, manager of the Northern Division, accept, the Thompson Division, West Paper or Eire Papers?
Q3. Which bid does the commercial vice president favor, the Thompson Division, West Paper or Eire Papers?
Q4. Should Birch change anything in its organization?
第3日（Day3）
• Balanced ScorecardRead “The Balanced Scorecard: Measures That Drive Performance”.
Prepare to answer the following questions for "Mobil USM&R (A1)”:
Q1. What objective(s) and measure(s) should Mobil set for the customer perspective?
Q2. What objective(s) and measure(s) should Mobil set for the internal (business process) perspective?
Prepare to answer 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?
Q3. Should the New England Sales and Distribution deliver the Super Bowl rewards?
第4日（Day4）
• Target CostingPrepare to answer the following questions:
Q1. Should manufacturers control product costs in the product development stage?
Q2. Should service (providing) firms control service costs in the service development stage?
• Levers of Control
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?
Q3. Should ACS take any disciplinary action about Powerhouse issue in the San Jose office?
Q4. What other problem(s) does ACS face?
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 | 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 | 0 % |
| 最終レポート Final Report | 50 % |
| 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
• Lehigh Steel (Harvard Business Publishing 198085-PDF-ENG)
• The Continuing Transformation of Asahi Glass: Implementing EVA (Harvard Business Publishing 205030-PDF-ENG)
• Birch Paper Company (Harvard Business Publishing 158001-PDF-ENG)
• 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)
This course requires the followings articles but no textbook. The casebook articulates how to retrieve the articles through the NUCB's online database.
• Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research (Kaplan, R. S. 1983. Accounting Review 58 (4): 686-705.)
• The Balanced Scorecard: Measures That Drive Performance (Kaplan, R. S., and D. P. Norton. 1992. Harvard Business Review 70 (1): 71-79)
• Control in an Age of Empowerment (Simons, R. 1995. Harvard Business Review 73 (2): 80-88)
• The Continuing Transformation of Asahi Glass: Implementing EVA (Harvard Business Publishing 205030-PDF-ENG)
• Birch Paper Company (Harvard Business Publishing 158001-PDF-ENG)
• 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)
This course requires the followings articles but no textbook. The casebook articulates how to retrieve the articles through the NUCB's online database.
• Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research (Kaplan, R. S. 1983. Accounting Review 58 (4): 686-705.)
• The Balanced Scorecard: Measures That Drive Performance (Kaplan, R. S., and D. P. Norton. 1992. Harvard Business Review 70 (1): 71-79)
• 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 taught this course in July 2020 and 2021. The lecturer changed this year’s case questions incorporating the students’ suggestions.
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):