| 授業名 | Strategic Management Accounting |
|---|---|
| Course Title | Strategic Management Accounting |
| 担当教員 Instructor Name | Jun Wang |
| 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 | NUC469_N26B |
授業の概要 Course Overview
Mission Statementとの関係性 / Connection to our Mission Statement
The Strategic Management Accounting course is designed to develop an understanding of how accounting information supports managerial decision-making, performance evaluation, and organisational control. The course emphasises the strategic role of management accounting in analysing organisational performance, evaluating managerial actions, and supporting long-term strategic decisions.
授業の目的（意義） / Importance of this course
This course will benefit students seeking to develop an understanding of how accounting information supports managerial decision-making and organisational strategy. The course is particularly valuable for students interested in the use of accounting information for performance measurement, control, and strategic analysis.
学修到達目標 / Achievement Goal
Upon completion of the course, students should gain an understanding of the concepts and functions of strategic management accounting as a tool for decision-making, resource allocation, performance measurement, and organisational control. Students should develop the ability to interpret and evaluate accounting information in strategic and managerial contexts.
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. Explain the role of strategic management accounting in supporting managerial decision-making, performance evaluation, and organisational control.
2. Interpret and evaluate accounting information in business and strategic contexts.
3. Analyse managerial decision situations by considering cost, profitability, and performance implications.
4. Effectively communicate and justify managerial analyses and strategic recommendations.
1. Explain the role of strategic management accounting in supporting managerial decision-making, performance evaluation, and organisational control.
2. Interpret and evaluate accounting information in business and strategic contexts.
3. Analyse managerial decision situations by considering cost, profitability, and performance implications.
4. Effectively communicate and justify managerial analyses and strategic recommendations.
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 | 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
Students are expected to prepare for assigned cases prior to each class session. Class sessions will centre on analysis and discussion of the assigned cases. Active participation is encouraged and will be assessed.
授業スケジュール Course Schedule
第1日（Day1）
Cost Information, Strategy, and Decision-Making●使用するケース
Wendy’s Chili: A Costing ConundrumNOTE: Cases to be used might vary.
第2日（Day2）
Cost Systems, Capacity, and Resource Allocation●使用するケース
Time-Driven Activity-Based Costing at VorayNOTE: Cases to be used might vary.
第3日（Day3）
Customer Profitability and Strategic Decision-Making●使用するケース
Customer Profitability and Customer Relationship Management at RBC Financial GroupNOTE: Cases to be used might vary.
第4日（Day4）
Performance Measurement and Strategic Decision-Making●使用するケース
Schon Klinik: Measuring Cost and ValueNOTE: Cases to be used might vary.
第5日（Day5）
Strategic Planning and Profitability Decisions●使用するケース
Walker and Company: Profit Plan DecisionsNOTE: Cases to be used might vary.
第6日（Day6）
Performance Measurement, Incentives, and Control Systems●使用するケース
Designing Executive Compensation at Kongsberg AutomotiveNOTE: Cases to be used might vary.
第7日（Day7）
Integrated Strategic Decision-Making●使用するケース
Metalcraft Supplier ScorecardNOTE: Cases to be used might vary.
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 | 0 % |
| 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 | 30 % |
| 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
- *「A textbook is not necessary for this course.」*（*）
参考文献・資料 Additional Readings and Resource
Information on required readings and supplementary materials will be provided via Google Classroom prior to class sessions. Conceptual frameworks and key principles will be introduced and reinforced through case discussions.
授業調査に対するコメント Comment on Course Evaluation
Teaching this course for the first time