課程資訊
課程名稱
 高等管理會計
Advanced Management Accounting 
開課學期
 102-2 
授課對象
 管理學院  會計學研究所  
授課教師
 杜榮瑞 
課號
 Acc7011 
課程識別碼
 722 M1000 
班次
  
學分
 3 
全/半年
 半年 
必/選修
 必修 
上課時間
 星期四2,3,4(9:10~12:10) 
上課地點
 管二202 
備註
 總人數上限：50人 
  
課程簡介影片
 
核心能力關聯
 核心能力與課程規劃關聯圖
課程大綱
為確保您我的權利,請尊重智慧財產權及不得非法影印
課程概述

Traditional management accounting has lost its relevance in the current competitive business environment. This course will provide the students with some insights into how to restore the relevance of management accounting in the overall success of organization. How management accounting can facilitate managerial decision-making and influence employees and managers’ behavior will be the focus of this course. We will also discuss the linkage of management ac-counting with the firm’s strategy so that management accounting can be used to improve the firm’s competitive advantages. 

課程目標
 This class is designed primarily for the first-year students in the masters program. Classes will consist of instructor’s lecture and student presentation. One of the main purposes of this course is to help students practice a mastery level of written and oral communication skills in the contexts of accounting and business management. Students should be able to apply the knowledge obtained in this course and from other fields and sources to solve the assigned problems. 
課程要求
 待補 
預期每週課後學習時數
  
Office Hours
  
指定閱讀
 Kaplan, R. S. and A. A. Atkinson, Advanced Management Accounting, 3rd Edition, Prentice Hall, 1998. [KA]
Shank, J. and V. Govindarajan, Strategic Cost Management, Free Press, 1993. [SG]
Related Readings and Cases (To be assigned).
 
參考書目
 Blocher, E. J., D.E. Stout, G. Cokins, and K. H. Chen, Cost Management: A Strategic Emphasis, Irwin/McGraw-Hill, 2008. [BSCC]
Cooper, R., When Lean Enterprises Collide, Harvard Business School Press, 1995.
Cooper, R., R. S. Kaplan, L. S. Maisel, E. Morrissey, and R. M. Oehm, Implementing Activi-ty-Based Cost Management: Moving from Analysis to Action, Montvale, N.J.: Institute of Management Accountants, 1992.
Johnson, H. T., and R. S. Kaplan, Relevance Lost: The Rise and Fall of Management Account-ing, Harvard Business School Press, 1987. (中譯本：轉捩點上的成本管理，遠流)
Kaplan, R.S., and D.P. Norton, The Strategy-Focused Organization, Boston, MA: Harvard Business School Press, 2001. [KN]
Stewart, G.B., III, The Quest for Value, Harper Business, 1999.
 
評量方式
(僅供參考)
  
No.
項目
百分比
說明
1. 
 Class Participation 
10% 
 Individual Performance 
2. 
 Exams 
45% 
 Individual Performance 
3. 
 Class case discussions (@7 x 4)  
28% 
 Group Performance 
4. 
 Term Project* 
17% 
 *subject to change Group Performance 
 
課程進度
週次
日期
單元主題
第1週
 2/20  Overview of this course
• Theories of firm
• Managers in the nexus of contracts
• Accounting information for stewardship (i.e., control or incentive contracting) and for valuation
 
第2週
 2/27  Management accounting: past, now and future
• KA-Introduction
• Johnson and Kaplan, Ch. 1-8.
• Elliot, “The third wave breaks on the shores of account-ing,” Accounting Horizons, June 1992, pp. 61-85.
• Garvin, “How Google sold its engineers on manage-ment,” HBR, December 2013, pp. 75-82.
• Davenport, “Analytics 3.0,” HBR, December 2013, pp. 65-72.
• Kaplan, “Yesterday’s accounting undermines produc-tion,” HBR, July-August 1984, pp.95-101.
• Kaplan, “New roles for management accountants,” Journal of Cost Management, Fall 1995, pp. 6-13.
 
第3週
 3/06  Cost management (I): Activity-based costing/management
• KA-Ch. 4 & 5
• BCL, “Applying overhead: how to find the right base and rates,” pp. 104-108.
• Foster and Gupta, “Manufacturing overhead cost driver analysis,” JAE, 1990, pp. 309-337.
• Kaplan and Anderson, “Time-driven activity-based accounting,” HBR, November 2004, pp.131-138.
• Cooper et al., Ch. 4 & 13

 
第4週
 3/13  Cost management (II)
• KA-Ch. 6
• Cooper, Ch. 11
 
第5週
 3/20  Case discussion: Ethics in accounting contexts
• Case 1: Progressive Applications Corporation. Hilton (2002), p. 31.
• Case 2: The Enron/Procomp case
• Bazerman, Loewenstein, and Moore, “Why good ac-countants do bad audits?” HBR, November 2002, pp. 97-102.
• Gardner, “The ethical mind,” HBR, March 2007, pp.51-56.
 
第6週
 3/27  Case discussion: ABC
• Case 3: Seligram, Inc
 
第7週
 4/03  Mid-term exam 
第8週
 4/10  Capital expenditure and risk management
• KA-Ch. 12
• Luehrman, “Investment opportunities as real options: getting started on numbers,” HBR, 1998.
• Luehrman, “Strategy as a portfolio of real options,” HBR, 1998.
Case discussion: Capital budgeting
• Case 4: The Super project
 
第9週
 4/17  Decentralization and financial performance measures
• KA-Ch. 7, 9, & 10
• Stewart, “EVA TM: fact and fantasy,” Journal of Applied
Corporate Finance, Summer 1994, pp. 71-84.
• Rappaport, “Ten ways to create shareholder value,” HBR, September 2006, pp. 66-77.
 
第10週
 4/24  Strategic performance measurement and compensation sys-tems
• KA-Ch. 8, 11, & 13
• KN-Ch. 1-2.
• Barton and Wiseman, “Big investors have an obligation to end the plague of short-termism,” HBR, 2014(January/February), pp. 44-51.
• Ittner and Larcker, “Coming up short on nonfinancial performance measurement,” HBR, 2003(November), pp.88-95.
• Ittner, Larcker and Meyer, “Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard,” AR, 2003, pp. 725-758.
• Banker, Potter, and Srinivasan, “An empirical investiga-tion of an incentive plan that includes nonfinancial performance measures,” AR, 2000, pp. 65-92.
• Banker, and Mashruwala, “The moderating role of competition in the relationship between nonfinancial measures and future financial performance,” CAR, 2007, pp. 763-93.
• Becker and Posner on executive compensation: Pay Czar, Becker and Posner’s Blog at the University of Chicago, July 2009.
 
第11週
 5/01  Compensation systems (continued) 
第12週
 5/08  Organizational and incentive issues
• KA-Ch. 11& 14
• Chow, “The effects of job standard tightness and com-pensation schemes on performance,” AR, 1983, pp 667-685.
• Chow, Cooper and Hadad, “The effects of pay schemes and ratchets on budgetary slack and performance,” AOS, 1991, pp. 47-60.
• Merchant, “The effects of financial controls on data manipulation and management myopia,” AOS, 1990, 5 (4): 297-313.
• Kachelmeier and Williamson, “Attracting creativity: The initial and aggregate effects of contract selection on creativity-weighted productivity,” AR, 2010, 85(5): 1669-1691.
• Campbell, “Employee selection as a control system,” JAR, 2012, 50(4): 931-966.
 
第13週
 5/15  Value chain analysis
• SG-Ch. 3
• Gadiesh and Gilbert, “Profit pools: a fresh look at strat-egy,” HBR, 1998.
• Gadiesh and Gilbert, “How to map your industry’s profit pool,” HBR, 1998.

 
第14週
 5/22  No class. 
第15週
 5/29  Field project presentation ( I ) 
第16週
 6/05  Field project presentation ( II ) 
第17週
 6/12  Field project presentation ( III ) 
第18週
 6/19  Final exam