✓ Materials Needed
Performance Measurement & Control Systems for Implementing Strategy: Text and Cases, by Simons, Robert. Prentice Hall, ISBN #0-13-234006-2
Cases in Management Accounting & Control Systems 4th Edition, by Allen, Brownlee, Haskins and Lynch, Pearson-Prentice Hall, ISBN #0-13-570425-1
Freakonomics: A Rouge Economist Explores the Hidden Side of Everything, by Steven D. Levitt and Stephen J. Dubner, Harper Collins, ISBN#0-06-073132-X
✓ University Communication with Students
All email communication from the University is sent to the student’s wsu.edu address. Please be sure that you have set up the link to forward your personal email address (aol, hotmail, ...view middle of the document...
And for measures to be meaningful you need to know what to measure, how to measure, and what the consequences of the measure will be. There is a balance between the computation of cost accounting data as well as how the resulting information is used in a decision context. We will explore how different cost accounting systems affect how decisions are made within an organization. Our focus is on information used for internal decision making purposes and is designed for the MBA who will be using, rather than producing financial information.
✓ Class Method
This class achieves the learning objectives through active class discussion by all participants. Short lectures will be followed by case discussion or readings that link class concepts to observed practice.
|At the end of Acctg 533, students should be able to: |This objective will be assessed primarily by: |
|Demonstrate an understanding of causality with particular emphasis on how |Written paper that identifies the chain of events leading to |
|to identify causal links within an organization’s value chain |desired outcomes in a chosen organization. The paper will |
| |outline the steps needed to assess the validity of the causal |
| |assumptions. |
|Apply analytical techniques, appropriate and supported by managerial |Regular case analyses. One business analysis case will be |
|accounting principles and strategic thinking, to solve problems; |assigned as a formal analysis of business operations that |
| |includes recommendations for strategic action resulting from |
| |financial analysis with resultant impact on relevant |
| |stakeholders. Included will be scenario analysis to evaluate |
| |the impact of several alternatives. |
|Design a performance measurement system that can be used to assess progress|Live oral examination. |
|towards strategic organizational goals. This includes an emphasis on the|Balanced Scorecard Presentations |
|tradeoffs among opportunities and stakeholders inherent in the designed | |
|system. | |
A class schedule detailing how we achieve the above noted...