COMM 438.3 (01), 2013-14
Management Planning & Control Systems
Course Outline
The Edwards School of Business develops business professionals to build nations.
Instructor
Telephone
Office
Email
Office Hours
Lecture Time
Lecture Location
Suresh Kalagnanam
306-966-8404
Room 273 ESB
kalagnanam@edwards.usask.ca
Monday to Thursday 1:30 to 2:30 pm and/or by appointment
MW 4:00 to 5:20 pm
12 ESB
Prerequisite(s)
Course Description
COMM 308.3
Management planning and management control are processes by which
managers assure that resources are obtained and used efficiently and
effectively in achieving the organization’s goals. Effective management of
an organization requires the implementation of numerous formal and
informal controls. Formal controls, when systematically applied, help to
assure that strategies are implemented efficiently and effectively. The core
group of controls we will study are those of a financial nature; controls
whose design fall largely into the domain of the management accountant.
Management control is the process by which managers influence other
organizational members to accomplish the objectives of the organization.
Different organizations have different strategies and therefore different key
success factors which are critical to the success of their strategy. Therefore,
there is no one best management control system that applies to all
organizations. The system that is most appropriate to an organization is
determined by the organization’s characteristics, its environment and its
strategy.
Course Objectives
There are two objectives for this course (1) To provide you with a conceptual
framework (and tools) that will enable you to design, develop and evaluate
management control systems. To a limited extent, we will also examine
implementation issues associated with management control systems and
(2) To provide you with continued exposure to advanced management
accounting topics.
Required Textbook
and/or Materials
Merchant and Van der Stede, Management Control Systems, Third Edition,
Prentice-Hall
Other materials (as necessary) will be provided by the instructor from time
to time.
1
Class Preparation &
Blackboard (Course
Tools)
Students are expected to read the assigned chapters and case materials
before class, read and think about the readings and cases and be prepared
for class discussions.
www.paws.usask.ca
Important information for COMM 438.3 is posted in Course Tools
(Blackboard) in PAWS. Students are expected to check the Announcements
section of Blackboard for updates.
Log in and look for the
Course Tools icon on the
top right side of the
screen (near Email icon).
Your instructor may not necessarily cover all of the materials in the chapter,
but it is the responsibility of the student to understand the concepts
presented in the textbook and lectures. If you are unsure of any of the
concepts, please take the initiative to ask the instructor during class.
Contacting Your
Instructor
Students requiring assistance are encouraged to speak to their instructor
during class or during their office hours. If you wish to meet with the
instructor outside of office hours, please phone or email the instructor to
set up an appointment. Students should get into the habit of making and
keeping appointments.
Proper Business Use of
Email
Email is commonly used by students to communicate with their instructor.
Always use your PAWS/University of Saskatchewan email account
(abc123@mail.usask.ca) to send e-mails to faculty members as external
accounts such as Hotmail will be automatically quarantined by the
University’s system.
Use of Internet and
Electronic Devices in
the Classroom
Surfing the internet during lectures is distracting and strongly discouraged.
Please turn OFF your cell phones and other beeping devices prior to the start
of each class. If you anticipate having to make calls or send text messages,
please inform your instructor at the beginning of class. Please also leave the
classroom when you have to attend to or make a call.
Grade Distribution
(insert in table your
course distribution &
rename items below as
applicable)
Class Participation
Class Participation
Individual Case Summaries
Group Case Presentation
Individual Case Report
Group Experiential Learning Project
Midterm Exam
Final Exam
Total
5%
5%
10%
10%
20%
20%
30%
100%
This course uses case discussions as the main pedagogy which means that
each student must be actively involved in class discussion. A large part of
the learning in this course will take place through the exchange of ideas and
experiences. Therefore please note the following:
2



‘Active listening’ is not sufficient in this course; you must share your
ideas and contribute to class discussion
Attendance is a necessary condition to participate in class
Thorough preparation of the case as well as the reading material is
critical to be well prepared to contribute to class discussion
Class participation will be a managed process. Each class day I will identify
a certain number of students as “the participants” for that day. The rest of
the class will be evaluating their participation (please see page 8); thank you
for your cooperation.
Some other points to note:
 Be respectful when you disagree with your classmate’s opinion,
suggestion or point of view
 Do not try to dominate the discussion – give others a chance to talk
I would like to meet each student individually for a 10-minute meeting
during the week of September 23rd. The purpose of the meeting is to
provide and receive feedback, as well as to get to know each one of you a
little better.
Case Summaries
This is an individual effort. You will be required to submit summaries of FIVE
different cases; each summary will not exceed ONE double-spaced typed
page (minimum ¾ page). These summaries must contain at least three
paragraphs: (1) brief introduction, (2) issues/problems and (3)
recommendations. You will submit your summaries electronically via
Course Tools. Each summary that meets the requirements will be awarded
one mark upon timely submission.
You CANNOT submit a summary for the two cases that you will be (1)
presenting or (2) writing a report on. You cannot be absent on the day
when you submit a summary.
Case Presentation
This is a group effort and consists of a formal presentation by the group,
lasting no more than 25 minutes. Please note that each member of the
group must contribute equally. I will evaluate your presentation using the
form on page 9 of this outline. See the daily class schedule on Page 12 to
for the presentation dates.
Case Report
This is an individual effort and consists of a formal report of 5 to 6 doublespaced pages. Appendices, exhibits and tables are not included in the page
count (you can include as many appendices as you believe are necessary).
You can write a report on any case except (1) the one that your group will
be presenting and (2) the five that you will be writing summaries for.
Your case report must include the following: (1) Introduction – worth 5% (2)
Identification and discussion of primary and secondary issues – worth 20%,
(3) Analysis (both quantitative and qualitative) – worth 40%, and (4)
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Recommendations & Conclusions – worth 20%. The remaining 15% will be
assigned to the presentation of the report (flow, logic, spelling, grammar,
overall presentation).
YOUR CASE REPORT IS DUE AT THE BEGINNING OF CLASS. You cannot be
absent on the day when you submit a case report.
Experiential Learning
Project
You are required to complete an experiential learning project; this is a group
effort. The proposed project, to be conducted under the supervision of the
course instructor, will involve studying one or more elements (components)
of an organization’s management control/ governance system, identifying
its strengths and weaknesses, and making recommendations.
In
organizations where the control systems are less developed students will be
required to identify potential gaps and suggest recommendations. The main
deliverable is a project report due on Monday, 2nd December 2013. More
details regarding the project will be made available separately.
Ethical Research Involving Human Subjects
All researchers (including students) must follow the guidelines established
by the University of Saskatchewan’s Research Ethics Board with respect to
conducting any research that involves human subjects. Please see
Appendices A to C, which formed part of the ethics approval application.
Please see http://www.usask.ca/research/ethics_review/guidelines.php for
additional information.
A note on group work
The course instructor will assign you into groups. You will be required to
evaluate your group members on each of the two group activities required
in this course. Please use the peer evaluation report on 10 for each group
activity. This means you have to submit this evaluation two times during
the semester. Additionally I will be asking the contact person in the ‘project
organization’ to submit an evaluation (please see Page 11 for a copy of this
evaluation).
Midterm Exam
Date – Wednesday, 9th October 2013; maximum time – 75 minutes.
More specific details regarding content and the format of the examination
will be announced closer to the examination date.
You are allowed to use a simple calculator if necessary. Students requiring
the help of a dictionary must use a paper dictionary. Information regarding
the use of other materials will be provided prior to the examination date.
Final Exam
Date – to be decided by the examinations department; maximum time – 3
hours. More specific details regarding content and the format of the
examination will be announced closer to the examination date.
You are allowed to use a simple calculator if necessary. Students requiring
4
the help of a dictionary must use a paper dictionary. Information regarding
the use of other materials will be provided prior to the examination date.
Be aware that I may make copies of completed tests, exams, and other
submissions for later reference.
Policy regarding Late
Assignments, Project
and Midterm Exam(s)
Late submission of case summaries, case report and the experiential
learning project report is NOT permitted.
Students who fail to write the midterm without a valid reason will forfeit
the marks. Students with a valid reason for missing a midterm (i.e., medical
or family emergency) will have their final exam weighting adjusted
accordingly. If you miss a mid-term exam for a valid reason, you must
contact the instructor AND provide adequate documentation in support of
your absence within three business days of the exam date. Please note that
a vacation is not a valid reason for missing an examination. There will be
no make-up exam.
Final Examination
Schedule
The final exam is scheduled by the Office of the Registrar. The final exam
schedule will be posted in PAWS under the Academics tab in the My Exams
channel, and an email will be sent to all students once the exam schedule
has been finalized. Term 1 final exams will be held from December 6-21,
including Saturdays. Students should avoid making prior travel,
employment, or other commitments for this entire period. Students must
regard registration as a commitment to accept final examination dates.
Deferred Exams
A student who is absent from a final examination through no fault of his or
her own, for medical, compassionate, or other valid reasons, may apply to
the college in which they are registered for a deferred exam. Such
application must be made within three business days of the missed
examination and be accompanied by supporting documentary evidence.
Grading System
The Edwards School of Business endeavours to ensure consistency of final grades across courses and
sections. Variations in distribution will always be considered by the instructor where called for by the
performance in each individual class. The student does not have any ‘right’ to a certain grade, but is
responsible for earning grades. The instructor has unfettered discretion to evaluate student
performance and assign all grades.
The University of Saskatchewan uses a percentage system for reporting final grades. The universitywide relationship between literal descriptors and percentage scores for undergraduate courses is as
follows:
90-100 Exceptional
A superior performance with consistent strong evidence of:
 a comprehensive, incisive grasp of the subject matter;
 an ability to make insightful critical evaluation of the material given;
 an exceptional capacity for original, creative and/or logical thinking;
5
 an excellent ability to organize, to analyze, to synthesize, to integrate ideas, and to express
thoughts fluently.
80-89 Excellent
An excellent performance with strong evidence of:
 a comprehensive grasp of the subject matter;
 an ability to make sound critical evaluation of the material given;
 a very good capacity for original, creative and/or logical thinking;
 an excellent ability to organize, to analyze, to synthesize, to integrate ideas, and to express
thoughts fluently.
70-79 Good
A good performance with evidence of:
 a substantial knowledge of the subject matter;
 a good understanding of the relevant issues and a good familiarity with the relevant literature and
techniques;
 some capacity for original, creative and/or logical thinking;
 a good ability to organize, to analyze and to examine the subject material in a critical and
constructive manner.
60-69 Satisfactory
A generally satisfactory and intellectually adequate performance with evidence of:
 an acceptable basic grasp of the subject material;
 a fair understanding of the relevant issues;
 a general familiarity with the relevant literature and techniques;
 an ability to develop solutions to moderately difficult problems related to the subject material;
 a moderate ability to examine the material in a critical and analytical manner.
50-59 Minimal Pass
A barely acceptable performance with evidence of:
 a familiarity with the subject material;
 some evidence that analytical skills have been developed;
 some understanding of relevant issues;
 some familiarity with the relevant literature and techniques;
 attempts to solve moderately difficult problems related to the subject material and to examine the
material in a critical and analytical manner which are only partially successful.
<50 Failure
An unacceptable performance
Appealing a Grade
As the grading of exams and submission of final grades can be subject to
human error, a student who has a concern with the evaluation of his or her
performance shall consult with the instructor as soon as possible, but, in any
event, not later than 30 days after the grades become available in PAWS.
6
UNIVERSITY REGULATIONS
Academic Accommodation
Disability Services for Students (DSS) offers services to students with documented disabilities ranging from
learning deficit, learning disabilities, chronic health issues, hearing and visual impairment, disabilities and
temporary impairment due to accident, illness or injury. It is the student's responsibility to request
academic accommodations. If you are a student with a documented disability who may require academic
accommodation and have not registered with DSS, please contact their office at 966-7273. Students who
have not registered with DSS are not eligible for formal academic accommodation.
Academic Honesty
Academic honesty is the cornerstone in the development of knowledge. A single offence of cheating,
plagiarism or other academic misconduct on term work, tests or final examinations or assignments can
lead to disciplinary probation, suspension or expulsion from the university.
Every student who is registered in this class is expected to have read and understood the rules regarding
student academic dishonesty available at: http://www.usask.ca/honesty
Each student is expected to know the rules regarding academic dishonesty.
Other Information:
Counselling Services:
Dealing with stress, loneliness or anxiety can be challenging for students. Professionally trained counselors
with backgrounds in clinical psychology and social work are available in Student Health & Counselling
Services to provide advice, counseling and consultation at no cost to registered students. Any personal
information shared with these professionals is treated with great care and utmost confidentiality.
http://students.usask.ca/current/life/health/ 966-4920
Freedom of Information and Protection of Privacy Act:
For information on the Freedom of Information and Protection of Privacy Act please visit
http://www.usask.ca/corporate_admin/privacy/
University Learning Charter:
While specific learning outcomes will vary, there is a set of core learning goals to which the University
aspires for all graduates, to the extent feasible and appropriate within each program of studies. These are
of five main types: Discovery, Knowledge, Integrity, Skills, and Citizenship. More information is available
at: http://www.usask.ca/learning_charter/
7
COMM 438.3 (01), 2013-14
EVALUATION OF STUDENT PARTICIPATION
Date of Evaluation: ____________________
Your Name: ___________________________
Rate each student listed below along the following dimensions using the scale provided.
1. The student was present in class today.
(0 = No; 1 = Yes)
2. Out of 100, how many marks would you award to each of the following class participants?
Please think carefully and then respond.
Q1
Q2
Comments
Student #1
Student #2
Student #3
Student #4
Student #5
Student #6
Student #7
Student #8
Student #9
Student #10
8
COMM 438.3 (01), 2013-14
PRESENTATION EVALUATION
Case: _________________________________________________________________________________
Group Number: ______
Students Presenting:
Presentation Structure
Introduction: did they tell us what they were going to tell us?
Very Poor 1 2 3 4 5 Excellent
Where slides conducive to understanding?
Very Poor 1 2 3 4
5
Excellent
Did group use time effectively?
Very Poor 1
5
Excellent
2
3
4
Did group summarize the main points and tell us what they told us?
Very Poor 1 2 3 4 5 Excellent
Presentation Content
Did group present key issues in case?
Very Poor 1 2 3
4
5
Excellent
Did group make appropriate recommendations?
Very Poor 1 2 3 4 5
Excellent
Presentation Delivery
Assessment of the group’s use of vocabulary, presentation clarity, volume and enunciation
Very Poor 1 2 3 4 5 Excellent
Group’s use of non-verbal skills such as eye contact, body language, appearance, overall bearing, enthusiasm, etc.
Very Poor 1 2 3 4 5 Excellent
Leading Class Discussion
Group’s ability to answer questions
Very Poor 1 2
3
4
5
Excellent
Group’s ability to promote classroom discussion
Very Poor 1 2 3 4 5
Excellent
Presentation Grade (out of ten)
Comments
9
COMM 438 (01), 2013-14
PEER EVALUATION OF GROUP MEMBERS (PRESENTATION / PROJECT)
Your Name
Your Tel. # ____________________
Case Title _________________________________________________________________________
Organization Name __________________________________________________________________
PLEASE BE THOUGHTFUL AND FORTHRIGHT
ALL COMMENTS ON THIS SHEET ARE STRICTLY CONFIDENTIAL
1. How many interview meetings did your group schedule with the organization?
Two or less _____
Three or more _____
Five or more _____
2. How many group meetings did your group have?
Two or less _____
Three or more _____
Five or more _____
3. Using the scale given below rate each member in your group on the items listed in the table below.
1 Terrible
2 Poor
3 Average
4 Good
5 Very good
You
Member #1
Member #2
Member #3
Attendance at data
collection interviews
Attendance at group
meetings
Preparation
Contribution to the
discussions (quality)
Contribution to the
discussions
(quantity)
Contribution to the
report (quality)
Contribution to the
report (quantity)
4. Assign a an overall mark to each group member (including yourself) out of 100
Overall mark (%)
COMMENTS:
Note:
I am asking your phone number only to be able to contact you if I need any clarification or additional information
regarding this evaluation.
10
COMM 438.3 (01), 2013-14
STUDENT GROUP EVALUATION
Name of the Organization: ______________________________________________
Name of the Evaluator: _________________________________________________
Your input about student group performance is very valuable to the course instructor; THANK YOU. Please rate
the group along the following dimensions.
Professionalism
Were the students on time for their appointments?
Never 1 2 3 4 5 Always
Were the students courteous and respectful?
Never 1 2 3 4 5 Always
Were the students appropriately dressed for the meetings?
Never 1 2 3 4 5 Always
Quality of Interaction
Did the group ask questions that were relevant to the project?
Never 1 2 3 4 5 Always
Did the members of the group appear to understand the information provided to them?
Never 1 2 3 4 5 Always
Did only one member of the group do all the talking during the meetings?
Never 1 2 3 4 5 Always
Was there a member in the group who did not interact during the meetings?
Never 1 2 3 4 5 Always
How would you rate the group’s use of non-verbal skills such as eye contact, body language, appearance, overall
bearing, enthusiasm etc.?
Very Poor 1 2 3 4 5 Excellent
How would you rate the group’s ability to answer questions?
Very Poor 1 2 3 4 5 Excellent
General
How would you rate the group’s overall performance?
Very Poor 1 2 3 4 5 Excellent
Would you consider the students as potentially strong candidates for employment in your organization?
None
Some
All
ON A SEPARATE PAGE PLEASE INCLUDE ANY OTHER COMMENTS THAT YOU MAY HAVE
11
Class Schedule & Topics:
Important dates can be found at the following web site:
http://www.usask.ca/events/month.php?cal=Academic+Calendar
The following is a tentative schedule for the course. Students should come to class prepared by reading
the assigned chapter and staying informed on current business issues.
Session
Date
Day
Textbook
chapter
Topic(s)
1
2
3
4
5
6
7
8
9
10
Case
Presenting
group
9-Sep-13 Monday
Introduction to the course
11-Sep-13 Wednesday
Introduction to management control
1
Mountain City Transit
16-Sep-13 Monday
18-Sep-13 Wednesday Alternative forms of control
2 & 3 Platinum Pointe (98)
A
23-Sep-13 Monday
Control system aspects
4 & 5 PCL (181)
B
25-Sep-13 Wednesday
Designing & Evaluating MCS
6
Airtex Aviation (246)
C
30-Sep-13 Monday
2-Oct-13 Wednesday
Financial responsibility centres
7
Zumwald AG (293)
D
7-Oct-13 Monday
IN-CLASS MID-TERM EXAMINATION
9-Oct-13 Wednesday
THANKSGIVING
HOLIDAY - NO CLASS
14-Oct-13 Monday
11
16-Oct-13 Wednesday
Planning and budgeting
8
LetsGo Travel Trailers
E
12
21-Oct-13 Monday
13
23-Oct-13 Wednesday
Berkshire Industries (439)
F
14
28-Oct-13 Monday
Performance measurement issues
9 to 11
15
30-Oct-13 Wednesday
Tri-Cities Community Bank
G
16
4-Nov-13 Monday
17
6-Nov-13 Wednesday Uncontrollable factors
12
Hoffman Discount Drugs (529)
H
REMEMBRANCE DAY HOLIDAY - NO CLASS
11-Nov-13 Monday
18
13-Nov-13 Wednesday Values and management control
R1 to R4 Class discussion
19
18-Nov-13 Monday
Corporate governance and ethics
13 & 15 Caribbean Brewers
I
20
20-Nov-13 Wednesday
21
25-Nov-13 Monday
Management control in the not-for17
Prairie Addiction Society
J
22
27-Nov-13 Wednesday profit sector
23
2-Dec-13 Monday
Review Case
16
Western Cabinets
24
4-Dec-13 Wednesday
Please note: Two weeks before the end of term, there will be a SEEQ (Student Evaluation of Educational Quality) available on
PAWS. This is your opportunity to provide feedback on teaching quality and course effectiveness, and helps faculty gain insight
into their instructional methods and practices, providing them with guidance for improvement.
12
APPENDIX A
INSTRUCTIONS TO STUDENTS
Purpose of the project
The main purpose of this project is to provide exposure to students of seeing a management control
system in practice. On the one hand students will learn how a system is put in place and how it works –
the experience of the management and employees, who are part of the system, can provide valuable
education to the student. On the other hand students can examine and evaluate the system as a thirdparty observer. They can then provide recommendations by drawing upon their theoretical/conceptual
knowledge; thereby applying their knowledge.
Recruitment method including relationship of participants to the student researchers
The instructor, who is the principal investigator, will identify the pool of organizations that will participate
in this project. The contact person in each organization will be made aware that they are to provide names
and contact information of potential participants to the principal investigator who will make that
information available to the student researchers. Potential participants will be approached by the student
researchers to solicit their participation in the study. A letter of invitation will be sent out to the potential
participants that will outline the research and clarify that this is a course project and that the data
collected will be used for research purposes only (see Appendix B).
Procedure for obtaining participants’ consent
Once the participants are identified, the student group will explain the course project and its objectives
to each participant and request their consent. Each participant will be informed that participation is
voluntary and that they may withdraw their consent at any time.
When first contacted they will be told about the general topic of our research, the time commitment
required in order to participate in the study, and that their participation is voluntary and all information
collected will be confidential. Should individuals express an interest in participating in our research,
meeting times will be arranged.
At the time of the interview participants will be asked to sign an Individual Consent Form (see Appendix
C), a copy of which will also be provided for their records. They will again be notified of the general theme
of the project and that their participation is voluntary and that by signing the consent form they are
consenting to participate in the research project. Participants will also be informed that the information
they have provided will be kept confidential and reported only in aggregate form. All interviews will be
conducted with two or more members of the research team being present at all times.
When interviews are conducted participants will be asked for permission to tape the interview.
Participants will be informed that the reason for taping the interview is to ensure that no information
which they have provided is misrepresented. Participants agreeing to be taped will also be told that their
interview will later be transcribed at which time they will have the opportunity to review the document,
upon request, in order to confirm their responses, prior to the information being used in the study.
Student researchers will send an e-mail to participants who have asked to review the interview transcript.
In the event that participants do not wish to be taped, the researchers present will take notes throughout
the interview, and again participants will be extended the opportunity to review their responses prior to
13
the data being used. In the event that individuals request interview transcripts for verification, they will
be asked to sign and return copies of the Individual Transcript Release Forms (see Appendix D), thereby
signifying their consent.
Procedure for dealing with participants who wish to withdraw from the research project
Participants will also be instructed that they are free to withdraw from the study at any time and that any
information collected from them will be destroyed, if requested.
The debriefing procedure (i.e. How the participants will be informed of the results of the research, if
applicable.)
The main deliverable is a project report due at the end of the semester, a copy of which will be made
available to the organization upon request.
Provisions to guarantee data confidentiality, if applicable
The data collected will not be released to any individual outside of the student group conducting the
project. Students will be required to sign a non-disclosure agreement as required by the participating
organization. There is no opportunity for the anonymity of any participant to be violated, as all data are
anonymous, and will be reported in aggregate form, so that it will not be possible to identify comments
to specific individuals. All data (consent forms separated from transcripts) will be stored in the office of
the principal investigator, for a period of five years. All tapes will be destroyed upon approval of the
transcript but no later than the completion of the project (i.e., the end of the semester).
Risk and deception
This is a student project involving minimal risk to participants. The participants will not be exposed to any
risks, nor will they be deceived in any way. The responses of the individuals will be kept confidential and
each participant will retain the right to refuse to answer any question. Under these circumstances there
is no perceived risk to the participants. Deception will not be involved in the data collection.
14
APPENDIX B
Sample Letter of Invitation to Participate
Dear (potential participant):
We are writing to invite your participation in a research project that we, the undersigned, intend to
undertake as part of the requirements of a course on Management Planning and Control Systems (COMM
438) that we are currently registered in.
The main purpose of this project is to get exposure to see a management control system in practice. On
the one hand we (as students) will learn how a system is put in place and how it works – the experience
of the management and employees, who are part of the system, can provide valuable education. On the
other hand we can examine and evaluate the system as a third-party observer, and provide
recommendations by drawing upon our theoretical/ conceptual knowledge (this is the knowledge
application part of the project).
The proposed research project in this course, to be conducted under the supervision of the course
instructor and the principal investigator Dr. Suresh Kalagnanam, will involve groups of students studying
one or more elements (components) of an organization’s management control system, identifying its
strengths and weaknesses, and making recommendations. Data collection will focus on collecting
information to enable student groups to understand the management control system (or the element
being studied) in terms of how it is designed, who is involved in its design, how it is used within the
organization (including by whom in the organization it is used).
The primary data collection method is in the form of interviews with key individuals like yourself. We ask
for between one and two hours of your time commitment for the interview. Should we require additional
information we will contact you separately to schedule another interview. Please note that at each
interview you will be given the option of your interview being tape-recorded; the main reason for the
request is so that we can capture all the information accurately and do not misrepresent the contents of
the interview.
We hope that you agree with us regarding the importance of this research project and its potential
benefits, and trust that you will consider participating in this study. Please note that this is an academic
research project and the data that we collect will be used for research purposes only. Nonetheless, do not
hesitate to contact the principal investigator, Dr. Suresh Kalagnanam (phone: 966-8404; e-mail:
kalagnanam@edwards.usask.ca) and/or either one of us if you require any further information.
We look forward to hearing soon from you.
Sincerely,
Name and contact information of each student in the group
15
APPENDIX C
Individual Participation Consent Form
Consent Form
You are invited to participate in a research project as part of the requirement for a course on Management
Planning and Control Systems (COMM 438). Please read this form carefully, and feel free to ask any
questions you might have.
Researchers
Principal investigator:
Suresh Kalagnanam, PhD, CMA. CGA
Associate Professor of Accounting
Edwards School of Business
25 Campus Drive
Saskatoon, SK, S7N 5A7
Phone: (306) 966-8404
E-mail: kalagnanam@edwards.usask.ca
Student researchers:
Student name
Contact information (phone number and e-mail
address)
Purpose and Procedure:
The main purpose of this project is to get exposure to see a management control system in practice. On
the one hand we (as students) will learn how a system is put in place and how it works – the experience
of the management and employees, who are part of the system, can provide valuable education. On the
other hand we can examine and evaluate the system as a third-party observer, and provide
recommendations by drawing upon our theoretical/conceptual knowledge (this is the knowledge
application part of the project).
The proposed research project in this course, to be conducted under the supervision of the course
instructor and principal investigator Dr. Suresh Kalagnanam, will involve groups of students studying one
or more elements (components) of an organization’s management control system, identifying its
strengths and weaknesses, and making recommendations. Data collection will focus on collecting
information to enable student groups to understand the management control system (or the element
being studied) in terms of how it is designed, who is involved in its design, how it is used within the
organization (including by whom in the organization it is used).
Your participation in our study is entirely voluntary and will be kept confidential. Senior administration
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will not be made aware of who is or is not participating. Once you have consented to participate, we
would ask for approximately one to two hours of your time (this will take place at your place of
employment during regular working hours) to ask questions pertaining to the research subject explained
above. We may request further participation if necessary at a later date to collect more information. If
further participation is desired, we would again invite your participation and ask for consent; participation
in subsequent meetings is also voluntary. There is no penalty for refusing to participate, and/or refusing
to answer a specific question. Please also note that you are free to answer only those questions that you
feel comfortable to answer.
We also request your consent to tape-record the interview; the main reason for the request is so that we
can capture all the information accurately and do not misrepresent the contents of the interview. Once
the interview is transcribed, you will be contacted via e-mail if you wish to review the transcript.
The information collected will be used for academic research purposes, the results of which may be used
for publication in an academic journal and/or presentations at academic conferences.
Confidentiality: The information collected will be kept in strict confidence; the data will be available only
to the members of this student group. Any recordings will be destroyed once transcriptions are approved.
All data (consent forms separate from transcriptions) will be stored securely in the office of the principal
investigator for a period of five years.
No participant(s) will be identified by name in any of the documents prepared by the researcher. At each
stage of the review process, you may request a copy of your interview, and/or reports for verification,
which you will be asked to sign and return signifying your consent. You will be given the opportunity to
review your comments prior to publication to which you can add, alter or delete as you see fit. Please
note that your organization will receive a copy of the aggregated report; they will also be provided with
the opportunity to suggest changes before being submitted as a finished work.
Right to Withdraw: You may withdraw from the study for any reason, at any time, without penalty of any
sort. If you withdraw from the study at any time, any data that you have contributed will be destroyed.
Withdrawal from the study will not affect your employment status. Your choice to participate, or not to
participate, will not be reported back to senior management, or anyone else in your organization.
Questions: If you have any questions concerning the study or would like a copy of the completed study,
please feel free to ask at any point; you are also free to contact any of the researchers at the numbers
provided above. This study has been approved on ethical grounds by the Edwards School of Business
Research Ethics Committee on (insert date). Any questions regarding your rights as a participant may be
addressed to that committee through the committee’s Chair (306-966-2385). Out of town participants
may call collect.
Consent to Participate: I have read and understood the description provided above; I have been provided
with an opportunity to ask questions and my questions have been answered satisfactorily. I consent to
participate in the study described above, with the understanding that I may withdraw this consent at any
time. I also give my consent / do not give my consent to tape-record the interview (please circle as
appropriate). A copy of this consent form has been given to me for my records.
(Signature of Participant)
(Date)
(Signature of Researcher)
(Date)
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APPENDIX D
Individual Transcript Release Form
Title of the Study: Research Project to fulfill the requirements for a course on Management Planning and
Control Systems (COMM 438).
Transcript Release Form
___ By checking here, I choose to allow the researchers to use my transcript without contacting me to
review and make changes to it.
I, __________________________________, have reviewed the complete transcript of my personal
interview in this study, and have been provided with the opportunity to add, alter, and delete information
from the transcript as appropriate. I acknowledge that the transcript accurately reflects what I said in my
personal interview with the researchers. I hereby authorize the release of this transcript to the
researchers to be used in the manner described in the consent form. I have received a copy of this
Data/Transcript Release Form for my own records.
_________________________ _________________________
Participant
Date
_________________________ _________________________
Researcher
Date