Institute Office: Room 3014, CCT Building
Telephone: 905-569-4398
Course Code: [CCT224H5F] Pre-requisites: MGM 101
Course Section: L0101 Only the Director of the CCIT program has the authority
Semester Offered: Fall 2010
Course Meeting Time: FR 9:00 – 11:00
Course Location: CC1140 to give permission to waive course prerequisites. The
UTM calendar states that students who lack the prerequisites for a course can be deregistered at any
Credit Value: 0.5 time.
Professor: Dr. Anthony Wensley Teaching Assistant(s): Peter Chen
Contact Information: anthony.wensley@utoronto.ca Contact Information : p.chen@utoronto.ca
Office Hours: W 2-4
Blackboard/Website: U of T Portal/Blackboard
Office Hours: TBA
This course will investigate measurement issues relating to managing digital enterprises. It will build on the accounting studied in MGM101H5 but will be a more extensive investigation of the variety of measures that are necessary to provide all the stakeholders in a digital enterprise with useful decision-focused information. The use of this information to direct and control the organization will also be discussed.
This course is a unique course that seeks to introduce you to the practice and theory of performance analysis for individuals and organizations. The focus of this analysis will be the organization but we will also take time to investigate issues that are more related to the assessment of performance of groups and individuals.
Obviously investigating the performance of an organization requires an understanding of the way organizations actually operate and are managed.
We will refer to a number of reference disciplines – as we did in CCT 206. Our principal reference discipline will be economics through the particular perspective of accounting. In addition, we will also investigate the ways in which performance systems may be subverted and also the particular problems that arise in the context of digital industries, creative industries and knowledge-based where it is typically challenging to measure performance.
Performance assessment clearly does not take place in a vacuum. In order to understand performance assessment we need to understand how and why we assess performance. How do we set objectives for organizations? Having set these objectives how do we determine whether these objectives have been achieved?
1

As much as possible we will make use of real life examples and discuss and analyze problems with contemporary organizations.
The research project provides an opportunity of applying the theories, techniques and understandings that have been introduced in class to an existing organization. It provides the opportunity for students to explore the value of group problem solving and integrate their understanding of performance assessment in a situation that has direct relevance to them. The project will be judged based on the extent to theories advanced in the course are appropriately applied and the quality and coherence of the analysis. In addition, marks will be awarded for the clarity and quality of the write-up.
Having taken the course you will be able to analyze a wide range of organizations, identify and assess appropriate measures of performance, identify problem areas and suggest appropriate remedies.
Students will gain an understanding of appropriate theories both of measurement and relevant domains such as accounting, marketing and so on. They will learn to apply these theories both in simplified examples and through analysis and discussion of actual organizations.
All assignments and the term projects will be assessed with respect to content AND style. For each assignment and for the term paper students will be provided with a detailed rubric which should guide the completion of assignments and will be used in their assessment.
Classes will be a combination of lecture-based and case discussion.
There is no required text. A variety of readings will provide the basis of study for this course, including select cases from Harvard Business Publishing. The initial source that you should use is:
The Balanced Scorecard http://www.balancedscorecard.org/basics/bsc1.html
The development of the Balanced Scorecard as a strategic management tool – 2GC Conference Paper http://www.2gc.co.uk/pdf/2GC-PMA02-1f.pdf
Harvard Business School Case Pack: http://cb.hbsp.harvard.edu/cb/access/6406353
During the course of the term a variety of other materials will be made available to you primarily through
Blackboard and Harvard Business Publishing though you will also be provided with physical copies of the first two chapters of “Introduction to Business Decision Making” which cover Accounting Concepts.
Assignments must be word processed and submitted electronically to turnitin.com unless the instructor has indicated otherwise. Students are expected to retain a copy of each assignment. Late assignments will have
10% of the allocated grade deducted for each day or part of a day that they are late. Thus an assignment deserving of a grade of 70% submitted a day late will receive a late penalty of 7% resulting in a penalty-adjusted grade of 63%. The number of days an assignment is considered to be late will be determined by calculating the number of working days between the submitted date and the due date taking into account the time of submission.
The term project will involve you and a partner conducting research and information gathering making use of primarily public sources. The overall objective will be to understand how the performance of a specific
2

organization can be assessed. Groups must select an organization as early in the term as possible. The organization selected should be relatively small and can be a profit or non-profit organization. The instructor will provide you with guidance with respect to clearly defining the nature of the project, identifying potential sources and information and structuring your report. Groups should be comprised of 2 people. You will be expected to form your own groups. You will be required to produce a written report in two parts. Part 1 will provide an overview of your term project and Part 2 will be the completed project.
The final exam will be comprehensive and will cover all material covered in class, the assignments and, where appropriate, the term project.
Only student Utormail accounts should be used for course communication and all emails from students must include the course code in the subject line and should be signed with the full student name and student number.
All communications with the instructor and the TA for the course will be via email. The only exception to this rule will relate to the prevision of medical notes and the requests for extensions which must be made at the appropriate time to the instructor in person.
Reading material will be provided to students on Blackboard or will be available, where appropriate, through the
University of Toronto library system. Additional case material will be available through a dedicated Harvard
Business School Website.
All assignments must be submitted through turnitin.com unless a student has specific concerns in which case alternative arrangements will be made. The full text of any assignment will not be made available to other users of turnitin.com.
Assignments must be handed in via turnitin.com. Details of the relevant turnitin.com course identifier and password will be provided by the instructor. Times referred to in deadlines refer to the turnitin.com clock.
You are expected to complete assignments on time. There will be a penalty for lateness of 10% deducted per working day. This applies to both the mid-term paper and the Research Paper.
As of September 2010, students are required to declare their absence on ROSI, in order to receive academic accommodation for any course work such as missed tests, late assignments, and final examinations. In addition to this policy, students must also adhere to the following CCIT policy after declaring an absence on ROSI.
Deadline extensions will be granted only for a compelling reason and with appropriate documentation and students should contact instructors immediately, and no later than the due date, if a deadline cannot be met.
Students who are unable to meet assignment submission deadlines must provide appropriate evidence for illness or other serious extenuating circumstances. The instructor will determine whether an extension will be grated and the duration of the extension. In no cases will an extension be grated that would result in an assignment being handed in after assignments submitted in the regular cycle are returned. In this case, if appropriate, marks will be reallocated.
Medical certificates or Doctor’s Notes must include the statement: “[Name of student] was unable to complete academic work for the period [start date] to [end date] for medical reasons. A statement merely confirming the report of an illness made by a student is not acceptable.
3

From the Code of Behaviour on Academic Matters:
“It shall be an offence for a student knowingly:
(d) to represent as one's own any idea or expression of an idea or work of another in any academic examination or term test or in connection with any other form of academic work, i.e. to commit plagiarism.
”
Wherever in the Code an offence is described as depending on "knowing", the offence shall likewise be deemed to have been committed if the person ought reasonably to have known.
Honesty and fairness are considered fundamental to the University’s mission, and, as a result, all those who violate those principles are dealt with as if they were damaging the integrity of the University itself. When students are suspected of cheating or a similar academic offence, they are typically surprised at how formal and seriously the matter is dealt with – and how severe the consequences can be if it is determined that cheating did occur. The University of Toronto treats academic offences very seriously. Students should note that copying, plagiarizing, or other forms of academic misconduct will not be tolerated. Any student caught engaging in such activities will be subject to academic discipline ranging from a mark of zero on the assignment, test or examination to dismissal from the University as outlined in the UTM calendar. Any student abetting or otherwise assisting in such misconduct will also be subject to academic penalties.
Students are assumed to be informed about plagiarism and are expected to read the handout, How Not to
Plagiarize (http://www.writing.utoronto.ca/advice/using-sources/how-not-to-plagiarize) written by Margaret Procter.
It is a valuable and succinct source of information on the topic. You are also supposed to be familiar, and considered as being familiar, with the Code of Behaviour on Academic Matters (see UTM Calendar: Codes and
Policies or http://www.governingcouncil.utoronto.ca/policies/behaveac.htm) and Code of Student Conduct
(http://www.governingcouncil.utoronto.ca/policies/studentc.htm), which spell out your rights, your duties and provide all the details on grading regulations and academic offenses at the University of Toronto.
As noted above, students will be required to submit their course essays electronically to Turniitin.com for review of textual similarity and detection of possible plagiarism. In doing so, students will allow essays to be included as source documents in the Turnitin.com database, where they will be used solely for the purpose of detecting plagiarism. Turnitin.com services are described on the Turnitin.com website.
Students are expected to come to class on time, turn off cell phones and pagers and to use laptops in class for note-taking only (not for web surfing, email, viewing movies etc.).
Information about the University’s Policy on Scheduling of Classes and Examinations and Other Accommodations for Religious Observances is at http://www.viceprovoststudents.utoronto.ca/publicationsandpolicies/guidelines/religiousobservances.htm
.
AccessAbility
The University accommodates students with disabilities who have registered with the AccessAbility Resource
Centre. Please let me know in advance, preferably in the first week of class, if you will require any accommodation on these grounds. To schedule a registration appointment with a disability advisor, please call the centre at 905-569-4699 or e-mail at: access.utm@utoronto.ca. http://www.utm.utoronto.ca/access/
Robert Gillespie Academic Skills Centre
Students can visit the Academic Skills Centre to consult with one of its strategists about understanding learning style, developing study plans for upcoming tests/exams, or discussing papers. Special Diagnostic Assessments
4

are also offered and are designed to help you learn exactly where you stand with respect to critical academic skills. http://www.utm.utoronto.ca/asc
UTM Library (Hazel McCallion Academic Learning Centre)
The University of Toronto boasts the biggest academic library in Canada and the second biggest in North
America. Various services are available to students at the UTM Library and across the UofT library system.
Services include borrowing, interlibrary loans, online references, laptop loans and the RBC Learning Commons.
For more information, visit http://library.utm.utoronto.ca
.
Every attempt will be made to follow this syllabus, but its contents are subject to change, according to the rules as outlined in the UTM Instructor’s Handbook, section 3.2.2.
Assignment Weight Due Date Type
Quiz
Assignment One
Assignment Two
Assignment Three
Term Project
Final Exam
YES 
NO
Duration (2 or 3 hours)
Tablet Arms (Yes or No)
Aids Permitted (Yes or No, if yes, explain)
Audio-visual Requirement ( enter details)
Open-Book (Yes or No)
5%
10%
10%
10%
5%
20%
40%
Oct 1, 2010
Oct 22, 2010
Nov 12, 2010
Nov 26, 2010
Oct 15, 2010
Nov 26, 2010
T.B.D.
2
No
Yes: Non-Programmable Calculator
No
No
Individual
Individual
Individual
Individual
Group (2)
Individual
5

Week 1 | Sept 10, 2010
Discussing of the nature of the course, the assessment methods, the objectives of the course

What do we mean by performance assessment?

Why is performance assessment important?

What are the different types of performance measures (BSC)?

What are some of the issues that differentiate between traditional enterprises and digital enterprises?
Readings:
The Balanced Scorecard http://www.balancedscorecard.org/basics/bsc1.html
The development of the Balanced Scorecard as a strategic management tool – 2GC Conference Paper http://www.2gc.co.uk/pdf/2GC-PMA02-1f.pdf
Week 2 | Sept 17, 2010
Introduction to the Balanced Scorecard

What is the history of the Balanced Scorecard? What are its components and how is it used?
Before class:

Do some research concerning the Balanced Scorecard. Pay particular attention to what it is, the history of its development, how it has been implemented.

Consider Apple and FedEx. In general terms be able to answer the following questions about what each company does, who is customers are, who its suppliers are, what value does it provide to its customers, and how it provides value.

Read Cases: Media General and the Balanced Scorecard (A) and (B)
Handouts
Chapters 2 and 3 of “Introduction to Business Decisions” (material will be covered in the following three weeks)
Week 3 | Sept 24, 2010
Assessing the Financial Performance of an Organization – Financial Statements

What are the financial objectives of organizations?

What are the principal financial measures that are used?

What are some of the general problems with these measures?

Looking at financial measures through time.
Before class

Review Chapter 2 in the handout

Read Case: An Overview of Financial Statement Analysis
Week 4 | Oct 1, 2010 (In Class Quiz)
Financial Statements and their Interpretation (continued)
6

Week 5 | Oct 8, 2010
Financial Measures and Financial Ratios - Comparing performance over time

What are the basic financial measures?

What do they tell us about the financial performance of organizations?

How do we interpret financial ratios?
Before class

Read Chapter 3 in the handout
Week 6 | Oct 15, 2010
The Digital Enterprise and Financial Ratios

What are the principal challenges that arise in developing Financial Measures in the contact of digital enterprises?

What are the principal assets of digital enterprises and how do we measure their value?
Week 7 | Oct 22, 2010
Human capital and performance I (Assignment 1 Due)

Looking at their workforce, professional relationships, and structure within the company or organization. Is their organizational design positioned to allow their people to create value? What makes them perform better than their competitors, essentially what differentiates them? How do the advancements in communication technology assist in this aspect?
Before class
Read Cases

Managing Human Capital for Strategic Advantages: Three Challenges

Human Capital Strategy
Week 8 | Oct 29, 2010
Human capital and performance (II)
Before class
Read Case: The Value of Human Resource Management for Organizational Performance
Week 9 | Nov 5, 2010
Customers I

Here we focus on the environment that the company operates in. We will look at the Macro environmental factors, and how they all lead to creating value for the company. We will look at how the company’s relationships with their customers, suppliers and other stakeholders can determine the performance of the company. Ultimately understandings how the role of globalization and IT changed the way companies perform and compete with each other.
Before Class
Read Case: Transforming Strategy One Customer at a Time
7

Week 10 | Nov 12, 2010
Customers II (Assignment 2 Due)
Week 11 | Nov 19, 2010
Business Processes (I)

What are the different business processes that enable a company to be successful? How well does the company perform? Looking at it through their value creation. What is its competitive advantage? How does its strategy and processes compare to its competitors? What is different in the digital industry? How do digital industries create value?
Before Class
Read Case: Strategy and the Internet
Week 12 | Nov 26, 2010
Business Processes (II) (Assignment 3 and Term Project Due)

Here we will look at some digital asset management fundamentals
Before Class
Read case: Four Seasons Hotels and Resorts
Only student Utormail accounts should be used for course communication and all emails from students must include the course code in the subject line and should be signed with the full student name and student number.
[Further outline your policy on how email, bulletin boards, websites and other electronic media will be used.
Include directions about how emails from students will be answered, for example, expected turn around time, types of queries accepted.]
[Information about online course components can be included here, along with details about how assignments should be handed in electronically, if applicable.]
You are expected to complete assignments on time. There will be a penalty for lateness of 3% deducted
per day and work that is not handed in one week after the due date will not be accepted. [To use a different penalty scheme, you must get permission from the Director of ICCIT.]
As of September 2010, students are required to declare their absence on ROSI, in order to receive academic accommodation for any course work such as missed tests, late assignments, and final examinations. In addition to this policy, students must also adhere to the following CCIT policy after declaring an absence on ROSI.
Deadline extensions will be granted only for a compelling reason and with appropriate documentation and students should contact instructors immediately, and no later than the due date, if a deadline cannot be met.
Students who miss a term test for reasons entirely beyond their control (eg. illness or accident) must, within one week of the missed test, submit an official request to the INSTITUTE (not the instructor) by
8

completing a Special Consideration Form that explains the reason for missing the test. This form can be picked up at any ICCIT Office and should be submitted to the CCIT Undergraduate Counsellor, Rose
Antonio (CCT 3022) along with the ORIGINAL supporting documentation (eg. a medical certificate, death certificate, etc.). A departmental committee will review requests and students whose requests are approved will be contacted by the instructor via email [to arrange for a makeup test or redistribution of grades]
[Include your course specific policy - instructors are to decide beforehand and indicate in this outline whether missed term tests will be handled with a make-up test or redistribution of grades. Should you choose to have a make-up test available, you will inform the student of the make-up date via email once you have received approval from Rose. Students should write the test within 2 weeks of the original test and you will try to give 5-7 days of notice before the test. Please indicate this timeline for make-up tests in your outline, but include a note that advance notice is sometimes not possible and students should therefore be prepared for the make-up test at any time .
]
Should you prefer to use the policy of a redistribution of grades, please contact the student via email once Rose has informed you of the Special Consideration approval.]
Medical certificates or Doctor’s Notes must include the statement: “[Name of student] was unable to write the test on [date] for medical reasons.” Documentation must show that the physician was consulted within one day of the test. A statement merely confirming the report of an illness made by a student is not acceptable.
You are responsible for providing an accurate phone number and email address on your Special
Consideration Form. Although the Undergraduate Counsellor and/or Instructor informs you by email, it is your responsibility to obtain the decision from the department. Claims that a departmental decision was not received will not be considered as reason for further consideration.
A student who misses a term test cannot subsequently petition for late withdrawal from the course without academic penalty on the grounds that he or she has had no term work returned before the drop date.
The Office of the Registrar handles all missed final exams.
From the Code of Behaviour on Academic Matters:
“It shall be an offence for a student knowingly:
(d) to represent as one's own any idea or expression of an idea or work of another in any academic examination or term test or in connection with any other form of academic work, i.e. to commit plagiarism.
”
Wherever in the Code an offence is described as depending on "knowing", the offence shall likewise be deemed to have been committed if the person ought reasonably to have known.
Honesty a nd fairness are considered fundamental to the University’s mission, and, as a result, all those who violate those principles are dealt with as if they were damaging the integrity of the University itself. When students are suspected of cheating or a similar academic offence, they are typically surprised at how formal and seriously the matter is dealt with – and how severe the consequences can be if it is determined that cheating did occur. The University of Toronto treats academic offences very seriously. Students should note that copying, plagiarizing, or other forms of academic misconduct will not be tolerated. Any student caught engaging in such activities will be subject to academic discipline ranging from a mark of zero on the assignment, test or examination to dismissal from the University as outlined in the UTM calendar. Any student abetting or otherwise assisting in such misconduct will also be subject to academic penalties.
Students are assumed to be informed about plagiarism and are expected to read the handout, titled "Plagiarism and Reference Format". How Not to Plagiarize (http://www.writing.utoronto.ca/advice/using-sources/how-not-toplagiarize) written by Margaret Procter. It is a valuable and succinct source of information on the topic. You are also supposed to be familiar, and considered as being familiar, with the Code of Behaviour on Academic Matters
(see UTM Calendar: Codes and Policies or http://www.governingcouncil.utoronto.ca/policies/behaveac.htm) and
9

Code of Student Conduct (http://www.governingcouncil.utoronto.ca/policies/studentc.htm), which spell out your rights, your duties and provide all the details on grading regulations and academic offenses at the University of
Toronto.
[Note: If turnitin.com is being used in the course, this must be stated in the course outline. The following statement MUST be included in this outline when turnitin.com is used:
“Normally, students will be required to submit their course essays electronically to Turniitin.com for review of textual similarity and detection of possible plagiarism. In doing so, students will allow essays to be included as source documents in the Turnitin.com database, where they will be used solely for the purpose of detecting plagiarism. Turnitin.com services are described on the Turnitin.com website.”]
Students are expected to come to class on time, turn off cell phones and pagers and to use laptops in class for note-taking only (not for web surfing, email, viewing movies etc.).
Information about the University’s Policy on Scheduling of Classes and Examinations and Other Accommodations for Religious Observances is at http://www.viceprovoststudents.utoronto.ca/publicationsandpolicies/guidelines/religiousobservances.htm
.
AccessAbility
The University accommodates students with disabilities who have registered with the AccessAbility Resource
Centre. Please let me know in advance, preferably in the first week of class, if you will require any accommodation on these grounds. To schedule a registration appointment with a disability advisor, please call the centre at 905-569-4699 or e-mail at: access.utm@utoronto.ca. http://www.utm.utoronto.ca/access/
Robert Gillespie Academic Skills Centre
Students can visit the Academic Skills Centre to consult with one of its strategists about understanding learning style, developing study plans for upcoming tests/exams, or discussing papers. Special Diagnostic Assessments are also offered and are designed to help you learn exactly where you stand with respect to critical academic skills. http://www.utm.utoronto.ca/asc
UTM Library (Hazel McCallion Academic Learning Centre)
The University of Toronto boasts the biggest academic library in Canada and the second biggest in North
America. Various services are available to students at the UTM Library and across the UofT library system.
Services include borrowing, interlibrary loans, online references, laptop loans and the RBC Learning Commons.
For more information, visit http://library.utm.utoronto.ca
.
Every attempt will be made to follow this syllabus, but its contents are subject to change, according to the rules as outlined in the UTM Instructor’s Handbook, section 3.2.2.
10