シラバス Syllabus

授業名 管理会計
Course Title Managerial Accounting
担当教員 Instructor Name 野坂 和夫(Kazuo Nozaka)
コード Couse Code NUC315_N21A
授業形態 Class Type 講義 Regular course
授業形式 Class Format Live Virtual
単位 Credits 2
言語 Language JP
科目区分 Course Category 専門教育科目400系 / Specialized Subject 400
学位 Degree BSc
開講情報 Terms / Location 2021 UG Nisshin Spring Intensive

授業の概要 Course Overview

本学のミッションは、"フロンティア・スピリット"を備えたイノベーティブで倫理観あるリーダーの育成、そしてビジネス界や社会の発展をもたらす知識の創出をすることです。 また、ニューアジアと世界をつなぐ能力を開発することです。
企業で実際に起きた経営事例等を受講生が自らの視点で追体験することを通じて、課題解決力・課題発見力を培う教育手法です。受講生間のディスカッションおよびロールプレイ等、受講者を主体とした学修体験「Participant Centered Learning」により、知識の修得に加え受講生の実務家としての世界観・視野を広げることを目標とします。
企業経営には、事業計画を立て経営戦略を実施し、その結果をフィードバックするという、PDCAサイクルが重要です。このような企業経営の一連の過程を定量化する手法は、管理会計(Managerial Accounting)であると定義できます。特に、経営者が必要とする戦略の策定と実行に関わる情報を提供し、企業価値創造を目的とする会計学的一領域を、戦略的管理会計(Strategic Managerial Accounting)と言います。本講義では、本学のミッションに鑑み、経営者の意思決定は企業価値創造を究極的な目的とすべきだという視点から、経営戦略のための戦略管理会計的意思決定(Strategic Managerial Accounting Decision-Making)の実践力を養成します。

A mission of this school is to bring ethic and innovative leader with "Frontier Spirit" and to create the knowledge to bring development of business world and society. In addition, it is to develop ability to connect new Asia and the world.
This lecture is carried by a case method. In line with the theme of each time, I give it a lecture on the active learning method and let, after that by carrying out a case method, a lecture progress by the active discussion among attendance students.
Through attendance students reliving the actual management examples in own viewpoint in a company, it is education method to cultivate the abilities of problem solution and discovery. The discussion and role playing among attendance students aim for opening a view of the world, the field of vision as the businessman in addition to acquirement of the knowledge by learning experience "Participant Centered Learning" mainly composed of attendance students.
PDCA cycle that we make a business plan and carry out business strategy and feedback the result is important to corporate management. We can define the technique to quantify a series of processes of such a corporate management as Managerial Accounting. Especially, an accounting realm that aims to create corporate value by providing information on the formulation and execution of the strategy required by the management is called Strategic Managerial Accounting. In consideration of the mission of our university, this course trains the practice of the Strategic Managerial Accounting Decision Making for management strategies from the viewpoint that corporate value creation should be the ultimate objective for the management.
Through this lecture, I train human resources of the high specialty good at a theory and practice of corporate accounting that strongly demands transparency and the view of ethic, and finance that makes complexity, the altitude.
The companies are forced to intense competition in becoming the borderless of the international community to go ahead through rapidly. This school is doing it on the basis of the mind "Frontier Spirit" of the-based study in order to bring up human resources with the power to survive society such a globalization and competition as a specialized university of the business education.

本授業の該当ラーニングゴール Learning Goals


LG1 Critical Thinking
LG2 Diversity Awareness
LG3 Ethical Decision Making
LG4 Effective Communication

受講後得られる具体的スキルや知識 Learning Outcomes


This lecture aims at mastering Strategic Management Decision-Making ability from Managerial Accounting Viewpoint; ability to Strategically use Managerial Accounting information without remaining in offering Managerial Accounting information necessary for Management Strategy. The Strategic Managerial Accounting Viewpoint is a value judgment that the corporate should be aimed for the maximization of the corporate value.

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 50 %
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 0 %
合計 Total 100 %

学習方法、レポート、課題に対するフィードバック方法 Course Approach, Report, Feedback methods



授業スケジュール Course Schedule


1日目/1st day 8月17日(火)9:20-17:20





2日目/2nd day 8月18日(水)9:20-17:20



スターバックス vs.ドトール あのライバル企業はどちらが儲かっているか?、http://ac-intelligence.jp/analysis/tokuten/sokudoku2.pdf
スターバックス - 顧客満足度を企業価値に結びつける -、オリジナルケース


3日目/3rd day 8月19日(木)9:20-17:20





4日目/4th day 8月20日(金)9:20-14:50


ディズニーとピクサー: 買収すべきか否か・買収されるべきか否か - ゲーム理論から考察する -、オリジナルケース




成績評価方法 Evaluation Criteria

講師用内規準拠 Method of Assessment Weights
予習レポート Preparation Report 0 %
コールドコール Cold Call 20 %
授業内での挙手発言 Class Contribution 30 %
ケース試験 Case Exam 0 %
参加者による相互評価 Peer Assessment 0 %
シミュレーション成績 Simulation 0 %
小テスト Quizzes / Tests 0 %
最終レポート Final Report 50 %
期末試験 Final Exam 0 %
合計 Total 100 %

評価の留意事項 Notes on Evaluation Criteria


使用ケース一覧 List of Cases


教科書 Textbook

  • 野坂 和夫「管理会計」オリジナルテキスト(2021)Google Classroom 掲示

参考文献・資料 Additional Readings and Resource

[1]『新版 管理会計のエッセンス』ワシントン大学フォスタービジネススクール管理会計研究会訳, 2015, 同文館出版(『Managerial Accounting(5th EDITION)』Jiambalvo, James, 2013) ISBN-10: 4495191322, ISBN-13: 978-4495191320
[2]『戦略評価の経営学-戦略の実行を支える業績評価と会計システム』伊藤邦雄監訳, 2003, ダイヤモンド社(『Performance Measurement & Control Systems for Implementing Strategy, First Edition』Simons, Robert, 2000) ISBN-10: 4478470650, ISBN-13: 978-4478470657
[3]『戦略をコントロールする-管理会計の可能性(メルコ学術振興財団研究叢書)』澤邉紀生・堀井悟志監訳, 2008, 中央経済社(『Controlling Strategy: Management, Accounting, and Performance Measurement』Chapman, Christopher S., ed., 2005) ISBN-10: 4502286206, ISBN-13: 978-4502286209
[4]『マーケティングの管理会計-市場、顧客に関する会計測度』田中隆雄編著, 1998, 中央経済社ISBN-10: 4502161632, ISBN-13: 978-4502161636
[5]『最新 業績評価会計-多元・多様な評価の展開』田中雅康・石崎忠司・原田 司編著, 2006, 中央経済社 ISBN-10: 4502256005, ISBN-13: 978-4502256004
[6]『バランス・スコアカード[新訳版]-戦略経営への変革』吉川武男訳, 2011, 生産性出版(『The Balanced Scorecard: Translating Strategy into Action』Kaplan, Robert S. and David P. Norton, 1996) ISBN-10: 482011980X, ISBN-13: 978-4820119807
[7]『企業分析入門【第2版】』斉藤静樹監訳, 2001, 東京大学出版会(『Business Analysis & Valuation: Using Financial Statements Second Edition.』Palepu, Krishna G., Paul M. Healy and Victor L. Bernard, 1999) ISBN-10: 4130421123, ISBN-13: 978-4130421126

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


担当教員のプロフィール About the Instructor 


Kazuo Nozaka
After graduated from Waseda University School of Commerce, he engaged in statutory audits including the Financial Instruments and Exchange Law Audit, Companies Act Audit, School Corporation Audit, SEC Audit, IFRS Audit and Due Diligence as he was working for Asahi Audit Corporation (Arthur Andersen) and AZSA Audit Corporation (KPMG). While working for the audit firms, he finished the Master’s degree and completed the Doctoral program in commerce at Waseda University Graduate School. He then became an assistant professor for Waseda University Graduate School of Accountancy. After leaving the audit firms he started his own business and became the president of Nozaka Japan CPA Firm. He engaged in taxation business in almost all fields for mainly SMEs and sole proprietorship, also School Corporation Audit, Social Welfare Corporation Audit, Labor Union Audit, incorporated Non-Profit Organization Audit and Comprehensive External Audit for Local Governments. He holds a CPA, a CPTA, a USCPA (licensed in New York State), and has the Doctor of Commerce at Waseda University. ’Taishoku Kyuhu Kaikei no Kaikei Houshin Sentaku Koudou (Accounting Policy Selection Behavior in Pension Accounting) (Kunimoto Syobo)’ (Won Academic Prize of The Japanese Institute of Certified Public Accountants - Member Special Prize), ’Taishoku Kyuhu Kaikei ni Okeru Waribikiritsu no Kaikei Houshin Sentaku Koudou - Sairyoteki Sentaku Koudou, Yokonarabi Sentaku Koudou Oyobi Suijun Tekiseika Sentaku Koudou - (Accounting Policy Selection Behavior on Discount Rates in Pension Accounting - Discretionary Behavior, Herding Behavior, and Standardization Behavior -)’ (Won the Encouragement Prize by the Japanese Association of Management Accounting).

(実務経験 Work experience)

1998年~2004年 朝日監査法人
2005年~2009年 あずさ監査法人
2009年~2018年 協立監査法人
2009年~ 野坂公認会計士・税理士事務所(現職)

Professional Career:
1998 - 2004 Asahi Audit Corporation
2005 - 2009 Azusa Audit Corporation
2009 - 2018 Kyoritsu Audit Corporation
2009 - Nozaka Japan CPA Firm (current)