課程資訊
課程名稱
 高等管理會計
Advanced Management Accounting 
開課學期
 106-2 
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
 3.0 
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
 管二304 
備註
 本課程中文授課,使用英文教科書。
總人數上限：50人 
Ceiba 課程網頁
 http://ceiba.ntu.edu.tw/1062Acc7011_ 
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 im-prove 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
  
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. 
 Individual Performance Class Participation  
21% 
  
2. 
 Individual Performance Exams  
40% 
  
3. 
 Group Performance Class case discussions (@6 x 3)  
18% 
  
4. 
 Group Performance Term Project  
21% 
  
 
課程進度
週次
日期
單元主題
第1週
 3/01  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
 3/08  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 Horizons, June 1992, pp. 61-85.
• Davenport, “Analytics 3.0,” HBR, December 2013, pp. 65-72.
• Griffins and Wright, “Commentaries on the importance of Big Data for accounting and auditing,” Accounting Horizons, 2015, pp. 377-379.
• Kaplan, “New roles for management accountants,” Jour-nal of Cost Management, Fall 1995, pp. 6-13.
• Stanford University, "Artificial intelligence and life in 2030." September 2016. 
第3週
 3/15  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 ac-counting,” HBR, November 2004, pp.131-138.
• Cooper et al., Ch. 4 & 13 
第4週
 3/22  Cost management (II)
• KA-Ch. 6
• Cooper, Ch. 11 
第5週
 3/29  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 accountants do bad audits?” HBR, November 2002, pp. 97-102.
• Gardner, “The ethical mind,” HBR, March 2007, pp.51-56. 
第6週
 4/05  National holiday 
第7週
 4/12  Capital expenditure decisions 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 3: The Super project 
第8週
 4/19  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.
• Du, Erkens, Young and Tang, “How adopting new performance measures affects subjective performance evaluations: Evidence from EVA adoption by Chinese state-owned enterprises.” The Accounting Review, 2018 (January), pp.161-185. 
第9週
 4/26  Accounting for control: Performance measurement and compensation systems
• 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 investigation 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10週
 5/03  Accounting for control: Employee selection and socializa-tion
• KA-Ch. 11& 14
• Chow, “The effects of job standard tightness and compensation 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.
• Campbell, “Employee selection as a control system,” JAR, 2012, 50(4): 931-966.
• Merchant, “The effects of financial controls on data manipulation and management myopia,” AOS, 1990, 5 (4): 297-313. 
第11週
 5/10  Accounting for control: start-ups and innovation
• Kachelmeier and Williamson, “Attracting creativity: The initial and aggregate effects of contract selection on creativity-weighted productivity,” AR, 2010, 85(5): 1669-1691.
• Garvin, “How Google sold its engineers on management,” HBR, December 2013, pp. 75-82.
• Davila and Foster, “Management control systems in early-stage startup companies” 2007, AR, 82(4): 907-937.
• Davila, Foster, He and Shimizu, “The rise and fall of startups: Creation and destruction of revenue and jobs by young companies,” Australian Journal of Management, 2015, 40(1): 6-35. 
第12週
 5/17  Mid-term exam (up to Session 8) 
第13週
 5/24  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
 5/31  Field project presentation ( I ) 
第15週
 6/07  Field project presentation ( II ) 
第16週
 6/14  Field project presentation ( III ) 
第17週
 6/21  Field project presentation ( IV ) 
第18週
 6/28  Final exam