Villanova University
College of Commerce & Finance
MBA Program
ACC 8110
Accounting Concepts for Managers
Summer 2005
Instructor: Professor Michael P. Licata
Office: 3027 Bartley Hall;
Phone: 610-519-7996
Virtual Office Hours: Email anytime and teleconferences by appointment.
E-mail: michael.licata@villanova.edu
Homepage: http://www72.homepage.villanova.edu/michael.licata/acc_8110s2002.htm
Required Prerequisites
ACC 8101. It is the student’s responsibility to be certain that the prerequisites have
been successfully completed. If at any time during the semester it is determined
that a student has not completed the prerequisites, the student can be
administratively dropped from the course without credit or tuition refund.
Required Materials
(1) Text: Management Accounting, Fourth Edition by Atkinson, Kaplan and Young.
Prentice Hall, Inc. 2004, Upper Saddle River, New Jersey 07458,
www.prenhall.com/atkinson.
(2) Interactive Simulation: Balancing the Corporate Scorecard 2.0 by Kaplan and
Norton, Harvard Business School Publishing
(3) Harvard Cases: Birch Paper Company (9-158-001) – This case may be purchased
online from the Harvard Business School
Note: The text and Balanced Scorecard Simulation are available at Villanova University
Bookstore.
Wall Street Journal (WSJ) Interactive Edition: The C & F Dean’s Council requires
integration of the WSJ in all courses. Students are encouraged to read the WSJ
weekly. A short WSJ assignment is due – see the Calendar for details.
All course participants must have access to the Internet, email and Microsoft Office 97
(or higher).
Readings
Contemporary Readings
Wall Street Journal
2
Catalog Course Description
The role of management accounting in integrating corporate strategy, control, and
accountability objectives. Topics include financial statement analysis, planning,
strategic cost management, and performance measurement. Cases and/or group
projects generally required. This course is offered for 3.0 credits and is classified as
a lecture. The Master of Business Administration department, in the College of
Commerce and Finance, offers this course.
Objectives of Course
The purpose of this course is to help students develop a comprehensive
understanding of how management accounting information is used to integrate
strategy, control and accountability objectives at leading U.S. and global companies.
Students should achieve a core level of competence in applying selected
management accounting techniques. Each of the course topics will be explored
through the use of cases, problems, web sites, text readings and articles that detail
leading practices in global business firms.
Grading System
Midterm Exam …...……………………………………….. 30%
Final Exam ………………………………………………… 30%
Team Project (Case Analysis) …………………………....15%
Homework, WSJ assignment .…………………………….10%
Balanced Scorecard Simulation …………………………..15%
Make-Up Exam Policy
Make-ups exams will be given for a legitimate reason only (work-related travel,
illness, etc.) The instructor must be notified by email 24 hours in advance.
Method of Instruction
Students are expected to complete assigned readings, problems and cases prior to
viewing each lecture. PowerPoint Narration Lectures will highlight key topics while
integrating demonstration exercises and problems as appropriate. PowerPoint slides
(for printing) will be available on Web CT.
Submission Policy
All assignments must be submitted on the announced due date using the “Submit
Homework” tool in Web CT. Each student will be permitted to hand-in one and only
one assignment late to cover illness or personal situations. Note: If the Web CT
server is down, please submit homework assignments a day or two later for full
credit. Do not email assignments to Instructor.
Academic Integrity
3
The Code of Academic Integrity of Villanova University addresses cheating,
fabrication of submitted work, plagiarism, handing in work completed for another
course without the instructor’s approval, and other forms of dishonesty. For the first
offense, a student who violates the Code of Villanova University will receive 0 points
for the assignment. The violation will be reported by the instructor to the Dean’s
office and recorded in the student’s file. In addition, the student will be expected to
complete an education program. For the second offense, the student will be
dismissed from the University and the reason noted on the student’s official
transcript. The specifics of the code and policy can be found at
http://www.vpaa.villanova.edu/academicintegrity/.
Students with Learning Disabilities
It is the policy of Villanova University to make reasonable academic
accommodations for qualified individuals with disabilities. If you are a person with a
disability please contact me via email and make arrangements to register with the
Learning Support Office by contacting 610-519-5636 or nancy.mott@villanova.edu
as soon as possible. Registration is needed in order to receive accommodations.
Wall Street Journal Assignment
A short WSJ assignment is due – see the Calendar for details