| 授業名 | Managerial Accounting |
|---|---|
| Course Title | Managerial Accounting |
| 担当教員 Instructor Name | Frendy |
| コード Couse Code | NUC413_N24B |
| 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 | 専門教育科目 / Specialized Subject |
| 学位 Degree | BBA |
| 開講情報 Terms / Location | 2024 UG Nisshin Term4 |
授業の概要 Course Overview
Misson Statementとの関係性 / Connection to our Mission Statement
The Managerial Accounting course is designed to provide an understanding of cost calculation and how cost information can assist managers in making rational and ethical business decisions related to internal companies' operations.
授業の目的（意義） / Importance of this course
This course will benefit students planning to work in managerial positions, pursuing financial careers, establishing businesses as entrepreneurs, or planning to take professional credential examinations (CPA or CMA).
到達目標 / Achievement Goal
Upon completion of the course, students should gain knowledge on how to calculate costs and an understanding of the concepts and functions of managerial accounting as an effective tool for communication, monitoring, and resource allocation in diverse and global corporate settings. Students should understand how managerial accounting helps organizations meet their strategic goals and profitability in ethical manners.
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
LG2 Diversity Awareness
LG3 Ethical Decision Making
LG4 Effective Communication
LG6 Managerial Perspectives (BBA)
LG2 Diversity Awareness
LG3 Ethical Decision Making
LG4 Effective Communication
LG6 Managerial Perspectives (BBA)
受講後得られる具体的スキルや知識 Learning Outcomes
After completion of the course, students are expected to be able to:
1. Gain an understanding of the concepts and functions of managerial accounting as an effective tool for communication, monitoring, and resource allocation in diverse and global corporate settings.
2. Calculate and employ cost information for internal management decision making.
3. Critically review case studies, debate, and effectively communicate managerial accounting concepts.
4. Effectively use library and web resources, evaluate information, and apply managerial accounting knowledge to the analysis of business transactions.
1. Gain an understanding of the concepts and functions of managerial accounting as an effective tool for communication, monitoring, and resource allocation in diverse and global corporate settings.
2. Calculate and employ cost information for internal management decision making.
3. Critically review case studies, debate, and effectively communicate managerial accounting concepts.
4. Effectively use library and web resources, evaluate information, and apply managerial accounting knowledge to the analysis of business transactions.
SDGsとの関連性 Relevance to Sustainable Development Goals
Goal 12 つくる責任、つかう責任（Responsible Consumption and Production）
教育手法 Teaching Method
| 教育手法 Teaching Method | % of Course Time | |
|---|---|---|
| インプット型 Traditional | 20 % | |
| 参加者中心型 Participant-Centered Learning | ケースメソッド Case Method | 80 % |
| 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
Case Method: Think, Argue and Learn
It is important that you adequately prepare for assigned case discussions prior to each class session. You will be expected to have reviewed and “solved” the case prior to the actual class discussion. Individual case solution to assignments should be uploaded to Google Classroom well before the class and it will be graded.
At the beginning of each class session, 15 minutes will be dedicated to group discussion on case(s) that have been assigned for discussion on that day. The member of each group will be randomly assigned at the beginning of each class session. Within the group, you are expected to first individually reflect on how you would answer the questions for the case. Then you should clarify your individual analysis in the class discussion session. Active discussion on both the group and in-class sessions is encouraged and will be assessed.
It is important that you adequately prepare for assigned case discussions prior to each class session. You will be expected to have reviewed and “solved” the case prior to the actual class discussion. Individual case solution to assignments should be uploaded to Google Classroom well before the class and it will be graded.
At the beginning of each class session, 15 minutes will be dedicated to group discussion on case(s) that have been assigned for discussion on that day. The member of each group will be randomly assigned at the beginning of each class session. Within the group, you are expected to first individually reflect on how you would answer the questions for the case. Then you should clarify your individual analysis in the class discussion session. Active discussion on both the group and in-class sessions is encouraged and will be assessed.
授業スケジュール Course Schedule
第1日（Day1）
Cost Classifications and Behavior●使用するケース
Zeshawn Beg and Nelson Alino (September 2019) “A Modern Family Phone Plan” IMA Educational Case Journal, Vol. 12, No. 3, Art. 1.第2日（Day2）
Cost-Volume-Profit (CVP) analysis●使用するケース
Tony Bell and Andrew Fergus (September 2014) “Cat & Joe’s Pig Rig: Should We Stay or Should We Go?” IMA Educational Case Journal, Vol. 7, No. 3, Art. 3.第3日（Day3）
Job Order Costing●使用するケース
Haskins, Mark E. & Spreng, Francis (2004) “Lambeth Custom Cabinets (A)” University of Virginia Darden School Foundation No. UV1726.第4日（Day4）
Costing Analysis for Decision Making●使用するケース
Sinéad Gallagher, James Meersman and Li Shen (March 2022) “To Make or Not to Make? That is The Question” IMA Educational Case Journal, Vol. 15, No. 1, Art. 1.第5日（Day5）
Cash Flow Budgeting●使用するケース
Stephen C. Hansen and Tom Albright (September 2015) “Hula Island: Strategic Decisions Involving Costs and Benefits of Internet Advertising Programs” IMA Educational Case Journal, Vol. 8, No. 3, Art. 2.第6日（Day6）
Flexible Budget●使用するケース
Li Zhang and Austin Chen (2024) "A Deep Dive into an AI Startup Company in the Pandemic" Issues in Accounting Education, Vol. 39, No. 2, pp. 183-197, American Accounting Association.第7日（Day7）
Applying Managerial Accounting in a Small Business●使用するケース
Robert J. Rankin, Cassy D. Henderson, Trevor K. England, and Michael E. Opara (2023) "Crossroads Car Wash: When Family and Finances Collide" Issues in Accounting Education, Vol. 38, No. 3, pp. 169-182, American Accounting Association.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。
The final grade distribution will be assigned following the following criteria:
• 90–100 S
• 80–89 A
• 70-79 B
• 60-69 C
• 40-59 F-Retry
(Students could apply for a make-up report and get another opportunity to revise the final report. Students who submit the revised final report that pass the grade of 60 will be assigned with C grade)
• Below 40 F
Academic Integrity:
Academic integrity is essential to ensure genuine learning. There is no tolerance for plagiarism or academic dishonesty in any form, including, but not limited to, sharing answers with others, copying answers or papers, or passing off someone else’s work as one’s own.
*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 | 0 % |
| 授業内での挙手発言 Class Contribution | 50 % |
| クラス貢献度合計 Class Contribution Total | 50 % |
| 予習レポート Preparation Report | 10 % |
| 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 final report represents 40% of the grade. Students are expected to ask questions and actively contribute to the class discussions. Discussion activities in the class will be graded and they represent 50% of the total grade. The weekly case studies assignments (preparation reports) contribute to 10% of the grade.The final grade distribution will be assigned following the following criteria:
• 90–100 S
• 80–89 A
• 70-79 B
• 60-69 C
• 40-59 F-Retry
(Students could apply for a make-up report and get another opportunity to revise the final report. Students who submit the revised final report that pass the grade of 60 will be assigned with C grade)
• Below 40 F
Academic Integrity:
Academic integrity is essential to ensure genuine learning. There is no tolerance for plagiarism or academic dishonesty in any form, including, but not limited to, sharing answers with others, copying answers or papers, or passing off someone else’s work as one’s own.
教科書 Textbook
- Mitchell Franklin, Patty Graybeal, and Dixon Cooper「Principles of Accounting, Volume 2: Managerial Accounting (This is an open textbook)」OpenStax Rice University（2019）978-1-947172-59-3
参考文献・資料 Additional Readings and Resource
Students must be able to access and download the following open access textbook for free. The download link is provided below. The textbook will be used as the main source of learning accounting concepts and group presentations throughout the course.
Download for free at https://openstax.org/details/books/principles-managerial-accounting
Download for free at https://openstax.org/details/books/principles-managerial-accounting
授業調査に対するコメント Comment on Course Evaluation
"Well-prepared exercises, discussion forum on Google Classroom"
"Some calculations are very easy to get wrong; I think it's mostly because the data in the case can be difficult to identify at times."
"The Google Sheets activities are very useful to apply concepts to the case and practice.
The course isn't too technical, so it's easy to understand as long as you read the case.
The class looks beyond the numbers, connecting them with events in the case and giving them more relevance."
"Some calculations are very easy to get wrong; I think it's mostly because the data in the case can be difficult to identify at times."
"The Google Sheets activities are very useful to apply concepts to the case and practice.
The course isn't too technical, so it's easy to understand as long as you read the case.
The class looks beyond the numbers, connecting them with events in the case and giving them more relevance."
担当教員のプロフィール About the Instructor
Frendy, Ph.D., CPA (inactive), completed his doctorate and master's degree at the Graduate School of Economics, Nagoya University, where he received the Japanese Government scholarship. He obtained a B.S. in Economics (Honors), majoring in accounting from Universitas Gadjah Mada, Indonesia. He holds an inactive U.S. Certified Public Accounting license from the State of Illinois and is a member of the American Institute of CPAs, the Institute of Management Accountants, and the Japan Accounting Association. He participated in the 2019 Global Colloquium on Participant-Centered Learning Workshop and the 2020 Case Writing Workshop at Harvard Business School.
His research interests include sustainable development, sustainability reporting & disclosures, corporate governance, audit, and financial accounting. He has presented papers at the American Accounting Association Annual Meeting, the European Accounting Association Annual Congress, the Japan Accounting Association Annual Conference, and other international conferences. He has published articles in international journals such as the Journal of Contemporary Accounting and Economics, the Journal of Accounting Literature, the Asian Review of Accounting, Regional Studies, Regional Science, and the Asia-Pacific Journal of Accounting & Economics. He serves as an editorial board member of the Indonesian Journal of Accounting Research and the Journal of Indonesian Economy and Business.
（実務経験 Work experience）
He has work experience as an audit associate at KPMG Indonesia, one of the global Big 4 audit firms, and as an external expert for a change management project for Kreston Digital Indonesia.
Refereed Articles
- (2024) Environmental Greenwashing in Japan: The Roles of Corporate Governance and Assurance. Meditari Accountancy Research 32(7): 2049-372X
- (2024) The application of the organizational learning perspective in explaining the government's internal auditor’s role development. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara 10(1): 2549-452X
- (2024) Examining the Ability of Big Data Analytics to Investigate Financial Reporting Quality: A Comprehensive Bibliometric Analysis. Journal of Financial Reporting and Accounting 1985-2517
- (2024) Leveraging place-based resources for quality education: insights from a forest community outreach project in Japan. International Journal of Sustainability in Higher Education 1467-6370
- (2023) Digitalization in management accounting systems for urban SMEs in a developing country: A mediation model analysis. Cogent Economics & Finance 11 2332-2039