シラバス Syllabus

授業名 Managerial Accounting
Course Title Managerial Accounting
担当教員 Instructor Name Frendy
コード Couse Code NUC433_N21B
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 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 2021 UG Nisshin Term4

授業の概要 Course Overview

Using active learning, group projects and case discussions; students are expected to employ critical and ethical thinking when analyzing accounting information for business decision making purpose.
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. This course will benefit those of you working in managerial positions, pursuing financial careers, or planning to take professional credential examinations (CPA or CMA).
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.

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
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. 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 9 産業と技術革新の基盤をつくろう(Industry, Innovation and Infrastructure)

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 %

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

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


Analyzing Cost Behavior

Frendy (2020) “First Job at the Loran Bicycle Factory – What to Do with All the Numbers?” NUCB Business School Case No. 18-148.
Disclaimer: Cases to be used might vary.


Cost-Volume-Profit (CVP) Analysis

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.
Disclaimer: Cases to be used might vary.


Job Order Costing and Pricing Decision

Francis Spreng (2004) “Lambeth Custom Cabinets (A)” University of Virginia Darden School Foundation No. UV1726.
Disclaimer: Cases to be used might vary.


Process Costing

Roopa Venkatesh, Amy Fredin and Jennifer Riley (June 2019) “À Votre Santé (B): Process Costing and Decision Analysis in the Wine Industry” IMA Educational Case Journal, Vol. 12, No. 2, Art. 2.
Disclaimer: Cases to be used might vary.


Time Driven Activity Based Costing

Robert S. Kaplan (2005) “Midwest Office Products” Harvard Business School Case No. 104073.
Disclaimer: Cases to be used might vary.


Cash Budgeting

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.
Disclaimer: Cases to be used might vary.


Standard Costs and Variances

William J. Bruns Jr., Julie H. Hertenstein, and Kelvin Liu (2012) “Danshui Plant No. 2” Harvard Business School Brief Case No. 913525.
Disclaimer: Cases to be used might vary.

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 15 %
コールドコール Cold Call 0 %
授業内での挙手発言 Class Contribution 40 %
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 30 %
小テスト Quizzes / Tests 15 %
最終レポート Final Report 0 %
期末試験 Final Exam 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.

使用ケース一覧 List of Cases


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

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

"Frendy is an articulate and thoughtful professor who does well to facilitate the learning of his students who are at various levels. His assignments and group work do well to add value towards the course - as mundane as accounting may be (sometimes!). I have no criticisms towards him, his course or his case studies."
"Only one thing: It's quite a demanding course and I feel like the last session is always the most exhausting."
"Overall a good subject to learn and to understand the basics of managerial accounting. I love the idea of using the openstax online textbook which was very useful and the case book was chosen very wisely. The group work idea was fantastic which help me understand more"

担当教員のプロフィール About the Instructor 

Frendy, Ph.D., CPA (US-IL) completed his doctorate and master degree from the Graduate School of Economics, Nagoya University, where he was the recipient of the Japanese Government (MEXT) scholarship. He obtained a B.S. in Economics (Honors) with a major in Accounting from the Faculty of Economics and Business, Universitas Gadjah Mada, an AACSB accredited business school in Indonesia. He is holding a U.S. Certified Public Accounting (CPA) license from the State of Illinois and a member of the American Institute of CPAs (AICPA), the Institute of Management Accountants (IMA), and the Japan Accounting Association (JAA). He participated at the 2019 Global Colloquium on Participant-Centered Learning Workshop and the 2020 Case Writing Workshop at the Harvard Business School.

His research interests include corporate governance, auditing, 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 accounting journals such as the Journal of Contemporary Accounting and Economics, the Asian Review of Accounting, and the Asia-Pacific Journal of Accounting & Economics.

(実務経験 Work experience)

He has work experience as an audit associate in KPMG Indonesia, one of the global Big 4 audit firms.

Refereed Articles

  • (2020) The Relevance of the Keiretsu Affiliation on Disclosure Quality in Contemporary Japanese Economy. Asia-Pacific Journal of Accounting & Economics
  • (2019) How Does the Revelation of Olympus Fraud Affect Japanese Auditor’s Reputation?. NUCB Insight 8
  • (2018) Big N and Non-Big N Audit Pricing Competitiveness in Japan during transition from Big 4 to Big 3 Period. Open Journal of Accounting 7(1): 2169-3412
  • (2017) Does Recycling Improve Information Usefulness of Income? The Case of Japan. Asian Review of Accounting 25(3): 1321-7348
  • (2016) Influence of the audit market shift from Big 4 to Big 3 on audit firms' industry specialization and audit quality: Evidence from Japan. Academy of Accounting and Financial Studies Journal 20(3): 1528-2635