Schedule: Strategic Management Accounting
Department:
GS
Semester: Autumn 2015
HP
7,5
Course Director: Peter Beusch
e-mail
peter.beusch@handels.gu.se
Phone
W.
Day
36
Mon
150831
Thu
37
38
39
40
Date
Time
Content
Hall
Responsible
13-16
E45
Peter Beusch
Introduction:
Strategic Management
Accounting
150901
9-12
E44
Fredrik
Lavén
Strategy
Wed
150902
9-12
C24
Peter Beusch
Thu
150903
13-16
CG
Fri
150904
9-12
E45
Mon
150907
13-16
Tue
150908
Wed
Krister
Bredmar
Krister
Bredmar
Corporate Governance &
SMA
Strategic Performance
Management 1
Strategic Performance
Management 2
B22
Peter Beusch
SMA &Sustainability 1
13-16
E43
Peter Beusch
150909
14-17
E45
V. Elliot &
M. Hansson
Thu
150910
14-16
CG
Peter Beusch
Fri
150911
10-12
A41
Fri
150911
13-15
A41
Mon
150914
13-16
E44
Peter Beusch
Tue
150915
13-16
E45
Guest
Lecturer
Thu
150917
9-12
CG
Peter Beusch
Mon
150921
8-10
B21
Mon
150921
10-12
B21
Mon
150921
13-15
B21
Tue
150922
13-16
C33
Wed
150923
9-11
B21
Peter Beusch
Wed
150923
11-13
B21
Peter Beusch
Wed
150923
14-16
B21
Peter Beusch
Tue
150929
8-13
C22
V. Elliot &
M. Hansson
V. Elliot &
M. Hansson
V. Elliot &
M. Hansson
V. Elliot &
M. Hansson
V. Elliot &
M. Hansson
Hannah
Larsson
SMA & Sustainability 2
Case 1 intro.
Value Based Mgm & Cost
Mgm,
Case 2 intro.
Broadening lecture/sem 1:
Business solving social problems
Case work in lab,
half-class
Case work in lab,
half-class
Broadening lecture/sem 2:
Actor Based Leadership: Theory
Broadening lecture/sem 3:
BI & Performance Mgm.
Broadening lecture/sem 4
Actor Based Leadership: Practice
Seminar Case VBM
Group 1
Seminar Case VBM
Group 2
Seminar Case VBM
Group 3
Self-Leadership
Seminar Case Sustainability:
Group 3
Seminar Case Sustainability:
Group 2
Seminar Case Sustainability:
Group 1
Exam
1280
Literature
Kaplan & Norton (2008);
Langfield-Smith (2008)
Porter (1996)
Jensen (2001);
Rappaport (2006)
De Waal (2013)
De Waal (2013)
Porter & Kramer (2011);
Nidumolu et al. (2009)
Figge & Hahn, (2013);
Gond, et al. (2012)
McNair et al. (2001)
TED-Talk: Michael Porter
(2013)
Norreklit et al. (2006)
Baars & Kemper (2008)
De Waal (2013), Chapter 9
Beusch (2012)
Workshop
Literature overview
Introduction – Strategic Management Accounting (SMA)


Kaplan, R. S., & Norton, D. P. (2008). Mastering the management system. Harvard business review, 86(1), 62.
Langfield-Smith, K. (2008). Strategic management accounting: how far have we come in 25 years?
Accounting, Auditing and Accountability Journal, 21(2), 204-228.
Strategy
Required reading
 Porter, M E (1996) “What is strategy?”, Harvard Business Review, 74:6, pp. 61-78.
Optional reading
 Porter, M E (2008) “The five competitive forces that shape strategy”, Harvard Business Review, 86:1, pp. 78-93
SMA & Corporate Governance
Required reading
 Jensen, M. (2001), Value maximization, stakeholder theory, and the corporate objective function, Journal
of Applied Corporate Finance, Vol. 14 (Nr. 3), pp. pp. 8-21.
 Rappaport, A. (2006), 10 ways to create shareholder value. Harvard Business Review, Sep2006, Vol. 84
Issue 9, pp. 66-77.
Optional reading
 Stewart, B. (2006), The real reason Enron failed, Journal of Applied Corporate Finance, Vol. 18 (nr. 2),
Spring 2006, pp. 116-119
 Lazonick, W. & O’Sullivan, M. (2000), Maximizing shareholder value: a new ideology for corporate
governance, Economy and Society, Vol. 29 (Nr. 1), pp. 13-35.
 Shil, N.C. (2008), Accounting for good corporate governance, JOAAG, Vol. 3 (Nr. 1), pp. 22-31
Strategic Performance Management 1

De Waal, A. (2013). Strategic Performance Management: A managerial and behavioral approach. Palgrave
Macmillan.
Strategic Performance Management 2

De Waal, A. (2013). Strategic Performance Management: A managerial and behavioral approach. Palgrave
Macmillan.
SMA & Sustainability 1
Required reading
 Nidumolu et al. (2009), Why sustainability is now the key driver of innovation, Harvard Business Review,
Sept., 2009, pp.1-10.
 Porter & Kramer (2011), The big idea - Creating shared value, Harvard Business Review, Jan-Feb 2011,
pp.62-77.
Optional reading
 Perrini, F. & Tencati, A. (2006), Sustainability and stakeholder management: The need for new
corporate performance evaluation and reporting systems, Business Strategy and the Environment, 15, pp. 296308.
 Epstein, M.J., Buhovac, A.R. and Yuthas K. (2010). Implementing sustainability: the role of
leadership and organizational culture. Strategic Finance, April 2010
 Hubbard, G. (2009). Measuring organizational Performance: Beyond the Triple Bottom Line, Business
Strategy and the Environment, Vol. 18, pp. 177-191
 Accenture (2013), The UN Global Compact – Accenture CEO Study on Sustainability 2013 Architects
of a Better World, Published:
https://www.google.se/?gws_rd=cr&ei=uG3KU4XWHqjNygPN2oGQBA#q=un%20global%20comp
act-accenture%20ceo%20study%20on%20sustainability%202013 (Downloaded: 31st March, 2015)
YouTube-link to video: https://www.youtube.com/watch?v=sfxhdASB_xs
SMA & Sustainability 2
Required reading
 Figge, F., & Hahn, T. (2013), Value drivers of corporate eco-efficiency: Management accounting
information for the efficient use of environmental resources. Management Accounting Research, 24(4), 387400.
 Gond, J. P., Grubnic, S., Herzig, C., & Moon, J. (2012). Configuring management control
systems: Theorizing the integration of strategy and sustainability. Management Accounting Research, 23(3),
205-223.
Optional reading





Beusch, P., Dilla, B. & Frisk, E. (2015). Management control for sustainability: The development of a
fully integrated strategy. Conference paper, Nice, France, Oct. 2015.
A4S (2012), Future proofed decision making-Integrating environmental and social factors into strategy,
finance and operations, December 2012, http://www.accountingforsustainability.org/future-proofeddecision-making-integrating-environmental-and-social-factors-into-strategy-finance-and-operations.
Gray, R. (2010), Is accounting for sustainability actually accounting for sustainability…and how would
we know? An exploration of narratives of organisations and the plant, Accounting, Organizations and
Society, Vol. 35, pp. 47-62.
Hahn, T., Preuss, L., Pinkse, J., & Figge, F. (2014). Cognitive frames in corporate sustainability:
Managerial sensemaking with paradoxical and business case frames. Academy of Management Review, 39(4),
463-487.
Mundy, J. (2010). Creating dynamic tensions through a balanced use of management control systems.
Accounting, Organizations and Society, 35(5), 499-523.
Value Based Management and Cost Management
Required reading
 McNair, C. J., Polutnik, L., & Silvi, R. (2001). Cost management and value creation: the missing link.
European Accounting Review, 10(1), 33-50.
Optional reading
 Watts, T., & McNair-Connolly, C. J. (2012). New performance measurement and management
control systems. Journal of Applied Accounting Research, 13(3), 226-241.
Broadening Lecture/Seminar 1: Why business can be good at solving social problems
 TED-talk: Michael Porter: Why business can be good at solving social problems (Filmed June 201
3 at TEDGlobal 2013 (16 minutes), http://www.ted.com/talks/michael_porter_why_business_can_be_
good_at_solving_social_problems/transcript?language=en
Broadening Lecture/Seminar 2: Actor Based Leadership – Theory
 Nørreklit, L., Nørreklit, H., & Israelsen, P. (2006). The validity of management control topoi:
Towards constructivist pragmatism. Management Accounting Research, 17(1), 42-71.
Broadening Lecture/Seminar 3: Business Intelligence and Performance Management
 Baars, H., & Kemper, H. G. (2008). Management support with structured and unstructured data—an
integrated business intelligence framework. Information Systems Management, 25(2), 132-148.
 De Waal (2013), Chapter 9: The strategic performance management information and communications
technology architecture.
Broadening Lecture/Seminar 4: Actor Based Leadership – Practice
 Beusch, P. (2012), When the Integration of Management Control Systems Is at Stake - Experience
from the Car Industry (Book chapter in Jakobsen, M., Johanson, I. L., & Nørreklit, H. (2011). An Actor's
Approach to Management Conceptual framework and company practices. Djøf/Jurist-og Økonomforbundet.