課程資訊
課程名稱
 高等管理會計
Advanced Management Accounting 
開課學期
 107-1 
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
 3.0 
全/半年
 半年 
必/選修
 必修 
上課時間
 星期三2,3,4(9:10~12:10) 
上課地點
 管二303 
備註
 總人數上限：50人 
Ceiba 課程網頁
 http://ceiba.ntu.edu.tw/1071Acc7011_ 
課程簡介影片
 
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課程概述

This course will provide the students with some insights into how management accounting can facilitate managerial decision-making and influence employees’ and managers’ behavior. The focus will be on accounting for decision-making and control.
The implications of the Big Data and AI for decision-making, and the control issues pertaining to start-ups and innovation will be included in the course. We will also discuss the linkage of management accounting 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
 The class will be conducted by a mixture of lecture, class discussions and students’ presentations. Students are strongly encouraged to participate in class discussions. 
預期每週課後學習時數
  
Office Hours
 另約時間 備註： 9AM-10 AM Thursday and by appointment 
指定閱讀
 Kaplan, R. S. and A. A. Atkinson, Advanced Management Accounting, 3rd Edition, Prentice Hall, 1998. [KA] 
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. 
 Individual Performance Class Participation 
18% 
  
2. 
 Individual Performance Exams 
42% 
  
3. 
 Group Performance Class case discussions (@7 x 2) 
14% 
  
4. 
 Group Performance Term Project 
26% 
 Students will demonstrate a mastery level of written and oral communica-tion skills in the contexts of accounting and business management. 
 
課程進度
週次
日期
單元主題
第1週
 9/12  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
• Decision-making and control
 
第2週
 9/19  Management accounting in the past and in the Big Data and AI environments
• KA-Introduction
• Johnson and Kaplan, Ch. 1-8.
• Elliot, “The third wave breaks on the shores of accounting,” Accounting Hori-zons, June 1992, pp. 61-85.
• Kaplan, “New roles for management accountants,” Journal of Cost Manage-ment, Fall 1995, pp. 6-13.
• Garvin, “How Google sold its engineers on management,” HBR, December 2013, pp. 75-82.
• Davenport, “Analytics 3.0,” HBR, December 2013, pp. 65-72.
• Griffins and Wright, “Commentaries on the importance of Big Data for ac-counting and auditing,” Accounting Horizons, 2015, pp. 377-379.
• Stanford University, “Artificial intelligence and life in 2030.” September 2016.
 
第3週
 9/26  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, No-vember 2004, pp.131-138.
• Cooper et al., Ch. 4 & 13
 
第4週
 10/03  Cost management (II)
• KA-Ch. 6
• Cooper, Ch. 11
 
第5週
 10/10  National holiday 
第6週
 10/17  Capital expenditure decisions and risk management
• KA-Ch. 12
• Luehrman, “Investment opportunities as real options: getting started on num-bers,” HBR, 1998.
• Luehrman, “Strategy as a portfolio of real options,” HBR, 1998.
Case discussion: Ethics in accounting contexts
• Case 1: Progressive Applications Corporation. Hilton (2002), p. 31.
• Bazerman, Loewenstein, and Moore, “Why good accountants do bad audits? HBR, November 2002, pp. 97-102.
• Gardner, “The ethical mind,” HBR, March 2007, pp.51-56.
 
第7週
 10/24  Accounting for control: 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.
• Ittner and Larcker, “Coming up short on nonfinancial performance measure-ment,” HBR, 2003 (November), pp.88-95.
• Barton and Wiseman, “Big investors have an obligation to end the plague of short-termism,” HBR, 2014 (January/February), pp. 44-51.
 
第8週
 10/31  Accounting for control: Performance measurement and compensation systems
• KA-Ch. 8, 11, & 13
• KN-Ch. 1-2.
• Becker and Posner on executive compensation: Pay Czar, Becker and Posner’s Blog at the University of Chicago, July 2009.

Case Discussion: Capital budgeting
• Case 2: The Super Project
 
第9週
 11/07  Accounting for control: Performance measurement and compensation systems
• Ittner, Larcker and Meyer, “Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard,” The Accounting Review 2003, pp. 725-758.
• Du, Erkens, Young and Tang, “How adopting new performance measures af-fects subjective performance evaluations: Evidence from EVA adoption by Chinese state-owned enterprises.” TAR, 2018 (January), pp.161-185.
• Banker, Potter, and Srinivasan, “An empirical investigation of an incentive plan that includes nonfinancial performance measures,” TAR, 2000, pp. 65-92.
• Banker, and Mashruwala, “The moderating role of competition in the relation-ship between nonfinancial measures and future financial performance,” CAR, 2007, pp. 763-93.
 
第10週
 11/14  Accounting for control: Employee selection and socialization
• KA-Ch. 11& 14
• Chow, “The effects of job standard tightness and compensation schemes on performance,” TAR, 1983, pp 667-685.
• Chow, Cooper and Hadad, “The effects of pay schemes and ratchets on budget-ary slack and performance,” AOS, 1991, pp. 47-60.
• Campbell, “Employee selection as a control system,” JAR, 2012, 50(4): 931-966.
• Merchant, “The effects of financial controls on data manipulation and man-agement myopia,” AOS, 1990, 5 (4): 297-313.
 
第11週
 11/21  Mid-term exam (up to Session 7) 
第12週
 11/28  Accounting for control: start-ups and innovation
• Kachelmeier and Williamson, “Attracting creativity: The initial and aggregate effects of contract selection on creativity-weighted productivity,” TAR, 2010, 85(5): 1669-1691.
• Chen, C. X., M. Williamson, and F. H. Zhou, “Reward system design and group creativity: An experimental investigation”, TAR, 2012, 87(6): 1885-1911.
• Grabner, “Incentive system design in creativity-dependent firms,” TAR, 2014, 89(5): 1729-1750.
• Davila and Foster, “Management control systems in early-stage startup com-panies” 2007, TAR, 82(4): 907-937.
• Davila, Foster, He and Shimizu, “The rise and fall of startups: Creation and de-struction of revenue and jobs by young companies,” Australian Journal of Management, 2015, 40(1): 6-35.
 
第13週
 12/05  Value chain analysis
• SG-Ch. 3
• Gadiesh and Gilbert, “Profit pools: a fresh look at strategy,” HBR, 1998.
• Gadiesh and Gilbert, “How to map your industry’s profit pool,” HBR, 1998.
 
第14週
 12/12  Field project presentation ( I ) 
第15週
 12/19  Field project presentation ( II ) 
第16週
 12/26  Field project presentation ( III ) 
第17週
 1/02  Field project presentation ( IV ) 
第18週
 1/09  Final exam