| 授業名 | Managerial Accounting |
|---|---|
| Course Title | Managerial Accounting |
| 担当教員 Instructor Name | Frendy |
| コード Couse Code | NUC416_N20B |
| 授業形態 Class Type | 講義 Regular course |
| 単位 Credits | 2 |
| 言語 Language | EN |
| 学位 Degree | BBA |
| 開講情報 Terms / Location | 2020 UG Nisshin Term4 |
授業の概要 Course Overview
Misson Statementとの関係性 / Connection to our Mission Statement
授業の目的（意義） / Importance of this course
The Managerial Accounting course is designed to provide an understanding of cost and how cost information can assist managers in making rational decisions related to internal companies' operations. Using active lectures, group projects and case studies discussions; students are expected to demonstrate critical problem solving and decision-making skills through active group and class discussions. Students must have an introductory level accounting knowledge as a prerequisite for this course. This course will benefit those of you working in managerial positions, pursuing financial careers, or planning to take professional credential examinations (CPA or CMA).
到達目標 / Achievement Goal
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
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
LG1 Critical Thinking:
• Understanding the concept and practical application of management accounting concepts such as behavior of cost, cost reporting, job order costing, process costing, CVP (cost, volume and profit) relationship, activity-based costing (ABC) method, variance analysis, and budgeting.
• Employ cost information for internal management decision making.
LG2 Diversity Awareness:
• 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.
LG3 Ethical Decision Making:
• Explain how managerial accounting helps organizations meet their strategic goals and profitability in ethical manners.
LG4 Effective Communication:
• Students are able to collaborate in a group project that simulates the planning production process, calculates product cost and experiences the production process.
• Students are able to present the process and outcome of the group project and reflect upon their learning experience.
• Understanding the concept and practical application of management accounting concepts such as behavior of cost, cost reporting, job order costing, process costing, CVP (cost, volume and profit) relationship, activity-based costing (ABC) method, variance analysis, and budgeting.
• Employ cost information for internal management decision making.
LG2 Diversity Awareness:
• 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.
LG3 Ethical Decision Making:
• Explain how managerial accounting helps organizations meet their strategic goals and profitability in ethical manners.
LG4 Effective Communication:
• Students are able to collaborate in a group project that simulates the planning production process, calculates product cost and experiences the production process.
• Students are able to present the process and outcome of the group project and reflect upon their learning experience.
教育手法 Teaching Method
| 教育手法 Teaching Method | % of Course Time | |
|---|---|---|
| インプット型 Traditional | 30 % | |
| 参加者中心型 Participant-Centered Learning | ケースメソッド Case Method | 70 % |
| 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
Student’s Responsibilities:
1. The course requires continuous work throughout the term, which includes reading and solving cases conceptually and numerically, and participating in the Small Business Plan.
2. Students must meet ¾ or more of attendance rate (of the total lecture time) for each course in order to be eligible for credits and grades. Failure to attend all class sessions will negatively impact the final grade. Class sessions should not be missed unless an emergency takes place, in which case students should notify the instructor via email before class.
3. Use of phone, tablet, smartwatch and other communication devices for purposes other than learning are strictly prohibited during class. Students using the laptop for non-learning purposes during the classroom will be noted, and it will negatively impact the final grade.
Office hours are available for students who need further clarification of concepts presented in lecture and require further assistance understanding the concepts.
Access to University Electronic Mail and Google Classroom:
Students are expected to have access to university email and Google Classroom. The syllabus, lecture slides, and other pertinent information will be distributed by Google Classroom, and students are expected to check it frequently.
Learning Method:
This course combines the use of the following learning methods: active learning method through case method, weekly quiz and homework, and the International Culinary Group Project.
Weekly Homework and Quiz
In order to improve understanding of managerial accounting concepts introduced in this course, students will be assigned with homework and quiz. The homework will be assigned at the end of the course to test the knowledge learned in the class. The quiz tests accounting concepts learned in the previous week, and it will be given at the start of the class, and students are given 15 minutes to do the quiz. Grades for the weekly quiz and homework will be provided in the following week.
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, 20 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.
Simulation: The International Culinary Group Project – Experience and Learn
This project is inspired by “The Cookie Project” developed by Kelly Richmond Pope from DePaul University. The “International Culinary Group Project” provides the students hands-on experience in applying managerial accounting concepts, tools and knowledge learned during the class and case studies. At the end of the project, students will have personal experience working in team by engaging in business planning, budgeting, marketing, presentation, and report writing.
1. The course requires continuous work throughout the term, which includes reading and solving cases conceptually and numerically, and participating in the Small Business Plan.
2. Students must meet ¾ or more of attendance rate (of the total lecture time) for each course in order to be eligible for credits and grades. Failure to attend all class sessions will negatively impact the final grade. Class sessions should not be missed unless an emergency takes place, in which case students should notify the instructor via email before class.
3. Use of phone, tablet, smartwatch and other communication devices for purposes other than learning are strictly prohibited during class. Students using the laptop for non-learning purposes during the classroom will be noted, and it will negatively impact the final grade.
Office hours are available for students who need further clarification of concepts presented in lecture and require further assistance understanding the concepts.
Access to University Electronic Mail and Google Classroom:
Students are expected to have access to university email and Google Classroom. The syllabus, lecture slides, and other pertinent information will be distributed by Google Classroom, and students are expected to check it frequently.
Learning Method:
This course combines the use of the following learning methods: active learning method through case method, weekly quiz and homework, and the International Culinary Group Project.
Weekly Homework and Quiz
In order to improve understanding of managerial accounting concepts introduced in this course, students will be assigned with homework and quiz. The homework will be assigned at the end of the course to test the knowledge learned in the class. The quiz tests accounting concepts learned in the previous week, and it will be given at the start of the class, and students are given 15 minutes to do the quiz. Grades for the weekly quiz and homework will be provided in the following week.
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, 20 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.
Simulation: The International Culinary Group Project – Experience and Learn
This project is inspired by “The Cookie Project” developed by Kelly Richmond Pope from DePaul University. The “International Culinary Group Project” provides the students hands-on experience in applying managerial accounting concepts, tools and knowledge learned during the class and case studies. At the end of the project, students will have personal experience working in team by engaging in business planning, budgeting, marketing, presentation, and report writing.
授業スケジュール Course Schedule
第1日（Day1）
• Course introduction and syllabus discussion• Case Discussion - Group (20 minutes)
• Case Discussion – In Class
• Small Business Plan Project Discussion
• Accounting as a Tool for Managers (Chapter 1)
• Building Blocks of Managerial Accounting (Chapter 2)
●使用するケース
Importance of Managerial Accounting:Frendy (2018) “Loran Bicycle Factory (A)” NUCB Business School Case No. 18-148.
第2日（Day2）
• Course introduction and syllabus discussion• Case Discussion - Group (20 minutes)
• Case Discussion – In Class
• Small Business Plan Project Discussion
• Accounting as a Tool for Managers (Chapter 1)
• Building Blocks of Managerial Accounting (Chapter 2)
• Case Discussion - Group (20 minutes)
• Case Discussion – In Class
• Small Business Plan Project Discussion
• Cost-Volume-Profit Analysis (Chapter 3)
●使用するケース
Cost Behavior and Cost-Price-Volume Analysis:Robert N. Anthony (2012) “Harlan Foundation” The Crimson Group No. TCG213.
第3日（Day3）
• Case Discussion - Group (20 minutes)• Case Discussion – In Class
• Small Business Plan Project Discussion
• Job Order Costing (Chapter 4)
●使用するケース
Job Order Costing and Pricing Decision:Francis Spreng (2004) “Lambeth Custom Cabinets (A)” University of Virginia Darden School Foundation No. UV1726.
第4日（Day4）
• Case Discussion - Group (20 minutes)• Case Discussion – In Class
• Small Business Plan Project Discussion
• Process Costing (Chapter 5)
●使用するケース
Accounting in Manufacturing Companies:William J. Bruns Jr. (2004) “Monterrey Manufacturing Co.” Harvard Business School Case No. 197023.
第5日（Day5）
• Case Discussion - Group (20 minutes)• Case Discussion – In Class
• Small Business Plan Project Discussion
• Activity-Based, Variable, and Absorption Costing (Chapter 6)
●使用するケース
Time Driven Activity Based Costing:Robert S. Kaplan (2005) “Midwest Office Products” Harvard Business School Case No. 104073.
第6日（Day6）
• Case Discussion - Group (20 minutes)• Case Discussion – In Class
• Small Business Plan Project Discussion
• Standard Costs and Variances (Chapter 8)
●使用するケース
Standard Costs, Budgets, and Variances:William J. Bruns Jr., Julie H. Hertenstein, Kelvin Liu (2012) “Danshui Plant No. 2” Harvard Business School Brief Case No. 913525.
第7日（Day7）
• Case Discussion - Group (20 minutes)• Case Discussion – In Class
• Small Business Plan Project Discussion
• Budgeting (Chapter 7)
●使用するケース
Cash Budgeting:Ian Dunn, Elizabeth M.A. Grasby (2013) “Bluewater Football Association” Ivey Publishing No. W13074.
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。
Grades will be assigned as follows:
• 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 | 40 % |
| クラス貢献度合計 Class Contribution Total | 40 % |
| 予習レポート Preparation Report | 15 % |
| 小テスト Quizzes / Tests | 15 % |
| シミュレーション成績 Simulation | 30 % |
| ケース試験 Case Exam | 0 % |
| 最終レポート Final Report | 0 % |
| 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 International Culinary Group Project represents 30% 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 30% of the total grade. The weekly quizzes and homework contribute to 30% of the grade. Individual case studies assignments contribute 10% of the final grade.Grades will be assigned as follows:
• 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」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
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担当教員のプロフィール About the Instructor
Frendy, Ph.D., CPA (IL), completed his doctorate and master's degree at the Graduate School of Economics, Nagoya University, where he received the Japanese Government (MEXT) scholarship. He obtained a B.S. in Economics (Honors), majoring in Accounting, from the Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia. He holds a U.S. Certified Public Accounting license from the State of Illinois and is a member of the American Institute of CPAs (AICPA), the Institute of Management Accountants (IMA), and the Japan Accounting Association (JAA). 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 (AAA) Annual Meeting, the European Accounting Association (EAA) 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) 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
- (2023) Employing String Similarity Metrics of Partners to Estimate Audit Team Continuity: Determinant and Its Effects on Audit Outcomes and Pricing. Journal of Accounting Literature 0737-4607
- (2023) Regional Sustainable Development Using a Quadruple Helix Approach in Japan. Regional Studies, Regional Science
- (2022) Using Fuzzy TOPSIS and Balanced Scorecard for Kaizen Evaluation. Business Systems Research