シラバス Syllabus

授業名 Management Accounting & Control
Course Title Management Accounting & Control
担当教員 Instructor Name 古賀　健太郎（Kentaro Koga）
コード Couse Code GLP129_G24N
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 EN
科目区分 Course Category 応用科目200系 / Applied
学位 Degree MBA
開講情報 Terms / Location 2024 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. Specifically, the course contributes to dissemination of knowledge that develops the businesses and the societies. Furthermore, the course helps the business leaders control theif firms without any distortion and, thereby, ethically.

授業の目的（意義） / Importance of this course

In contrast to the 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, Economic Value Added®, balanced scorecard), 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

*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)

受講後得られる具体的スキルや知識　Learning Outcomes


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.
• 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.” 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）

• Innovation in Management Accounting and Control
• Course Introduction

• Standard Costing Procedure
Firms use different cost accounting procedures. The session lays out the popular standard costing procedure and cements the students' understanding by numeric exercises.

●使用するケース
Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research ＜Google Classroom Steam instructs how to download the article＞

第2日（Day2）

• Decision Making upon Cost Accounting
Accounting information describes a business' economic reality in order to induce effective decisions. Accounting information either facilitates the manager's decision or influences the others'. The session focuses on the decision facilitation function by highlighting the decision making upon cost accounting information through the discussion of "Hilton Manufacturing Company".

• Standard Costing Application
The session applies the popular standard costing and the discussion of "Compagnie du Froid, S.A." illustrates the decision made upon standard costing.

●使用するケース
Hilton Manufacturing Company
Compagnie du Froid, S.A.

第3日（Day3）

• Activity-Based Costing
Researchers recently propose activity-based costing (ABC) to replace the popluar standard costing. The session explains why ABC could lead to more effective decisions than the standard costing. Furthermore, the discussion of "Lehigh Steel" illustrates how to make effective decisions and identify the best cost accounting method.

• Economic Value Added®
Focusing on accounting's decision influencing function, the session outlines how Economic Value Added® develped by the consuting firm Stern Stewart shapes investment decisions. The discussion of "The Continuing Transformation of Asahi Glass: Implementing EVA" illustrates the accounting information usage to induce the decisions that support the strategy.

●使用するケース
Lehigh Steel
The Continuing Transformation of Asahi Glass: Implementing EVA

第4日（Day4）

• Balanced Scorecard
Driving corporate performance requires management control upon not only financial measures but also nonfinancial measures. The financial and nonfinancial measures must fit with the formulated strategy. At the same time, managers must formulate the strategy that allows mapping by financial and nonfinancial measures. The session outlines the balanced scorecard framework that incorporates both financial and nonfinancial measures and the disussion of "Transworld Auto Parts (A)" illustrates the relationship betwen strategy and management control, which drive corporate performance.

• Course Synthesis

●使用するケース
Transworld Auto Parts (A)

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 5 %
授業内での挙手発言 Class Contribution 35 %
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

The lecturer grades the class contribution and final report upon the criteria below:
• Specificity e.g., example, number, experience
• Coherence e.g., fit between problem and solution, building on another student’s comment
• Creativity e.g., non-stereo-type idea
• Use of concept and framework e.g., standard costing, balanced scorecard
• Linkage to bigger picture e.g., reference to environment or strategy

使用ケース一覧　List of Cases

    ケースは使用しません。

教科書　Textbook

  • 配布資料

参考文献・資料　Additional Readings and Resource

Kaplan, R. S., and D. P. Norton. 2003. Strategy Maps: Coverting Intangible Assets into Tangible Outcomes. Boston, MA, USA: Harvard Business School Press.

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

The lecturer taught this course in the past 4 years. The lecturer changed this year’s assignment 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。

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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