| 授業名 | Managerial Accounting |
|---|---|
| Course Title | Managerial Accounting |
| 担当教員 Instructor Name | Jun Wang |
| 科目ナンバリングコード Course Numbering Code | GBA219 |
| 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 |
| 学位 Degree | BBA |
| 開講情報 Terms / Location | 2026 UG Nisshin Term3 |
| コード Couse Code | NUC460_N26B |
授業の概要 Course Overview
Mission Statementとの関係性 / Connection to our Mission Statement
The Managerial Accounting course is designed to develop an understanding of cost concepts and to understand how cost information supports managers in making rational and ethical business decisions related to internal organisational 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 related to finance or accounting (CPA, CFA, or CMA).
学修到達目標 / Achievement Goal
Upon completion of the course, students should gain knowledge of 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 organisations meet their strategic goals and profitability in an ethical manner.
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, engage in discussion and 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 situations.
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, engage in discussion and 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 situations.
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 before each class session. You will be expected to review and analyse the assigned case materials prior to the class discussion. Individual case assignments should be uploaded to Google Classroom well before the class session.
At the beginning of each class session, 20 minutes will be dedicated to group discussions based on the assigned case(s). Members of each group will be randomly assigned at the start of the class. Within the group, you are expected to reflect on how you would respond to the case questions. You should then clarify and develop your analysis during the class discussion. Active discussion in both group and in-class sessions is encouraged and will be assessed.
It is important that you adequately prepare for assigned case discussions before each class session. You will be expected to review and analyse the assigned case materials prior to the class discussion. Individual case assignments should be uploaded to Google Classroom well before the class session.
At the beginning of each class session, 20 minutes will be dedicated to group discussions based on the assigned case(s). Members of each group will be randomly assigned at the start of the class. Within the group, you are expected to reflect on how you would respond to the case questions. You should then clarify and develop your analysis during the class discussion. Active discussion in both 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）
Behavioral Implication of Cost Information第2日（Day2）
Fundamental Cost Concepts第3日（Day3）
Introduction to Cost-Volume-Profit (CVP) Analysis第4日（Day4）
Cash Budgeting第5日（Day5）
Managerial Accounting in Not-For-Profit (NFP)第6日（Day6）
Cost-Volume-Profit (CVP) Analysis – Part 2第7日（Day7）
Managerial Accounting Simulation Group Project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。
*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 | 70 % |
| クラス貢献度合計 Class Contribution Total | 70 % |
| 予習レポート Preparation Report | 5 % |
| 小テスト Quizzes / Tests | 5 % |
| 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 | 20 % |
| 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
配布教材と教室における電子機器の利用マナーについて Guidelines for Classroom Technology and Proper Use of Course Materials
- ケースメソッド教育の中核は、積極的な参加と知識の共有です。この教育を支えるため参加者は授業中の電子機器（例：スマートフォン、ノートパソコン）の使用を制限するよう求められます。許可を得た場合でも、教室内では電子機器は、ケース討議に資する目的でのみ使用してください。授業中は、たとえケース討議に関連していても、検索エンジンや生成AIの使用は避けて下さい。
- 配布教材（ケースを含む）は指定された授業への参加以外の目的で利用しないで下さい。著者の権利、著作権、特定情報の機密性を保護するため、許可なく教材を個人や組織（生成AI を含む）に提供することはできません。このルールは、印刷物・電子教材のいずれにも適用されます。
- 詳細は「教室における電子機器の利用マナー・教材の適切な利用に関するガイドライン」を確認のうえ、教員の指示に従い、責任をもって遵守してください。
- Active participation and shared learning is at the core of the case method learning.Participants are asked to limit their use of electronic devices (e.g., laptops, smartphones) during classroom sessions in support of this model. Even with permission granted, devices should only be used in the classroom in service to the case discussion. Online searches and generative AI tools, even if related to the case discussion, are discouraged while class is in session.
- Students are prohibited from using the course materials (including cases) distributed by the university for any purpose other than participation in the designated class.Students must not input, process or test course materials with any artificial intelligence (AI) tools, bots, software, or platforms without the author’s permission. These actions violate the terms of use for the course materials and may also constitute copyright infringement.
- Please refer to the "Classroom Technology Guidelines / Guidelines for Properly Using Course Materials” for details, and follow the instructor’s directions. You are expected to comply with these guidelines responsibly.
教科書 Textbook
- Graybeal, P., Franklin, M., and Cooper, D.「Principles of Accounting, Volume 2: Managerial Accounting」OpenStax（2019）
参考文献・資料 Additional Readings and Resource
The textbook will serve as the primary source for accounting concepts throughout the course. Students are expected to access and download the following textbook.
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
Teaching this course for the first time