Graduate Programs in Accounting
Management Accounting
Hsuan-Lien Chu
TEL: ext.66674 or 18052(Taipei)
Email: lien@mail.ntpu.edu.tw
Office hours: by appointment
Spring 2008
Course overview and objectives:
Traditional management accounting is no longer suitable for developing and
managing enterprise in the current competitive business environment. This course will
provide students with some insights on how to restore the relevance of management
accounting. In addition, this course will introduce students to the most recent topic in
managerial accounting (e.g., ABC, ABM, BSC, and performance measurement). For
those students without basic managerial accounting knowledge, the text books are
recommended.
Text Book:
1. Johnson, HT, and RS. Kaplan. Relevance lost: the rise and fall of management
accounting, Harvard Business School Press, 1987. (轉捩點上的成本管理，遠
流)
2. Cost Accounting-A Managerial Emphasis, Horngren, Datar, Foster, Rajan, and
Ittner, Thirteenth Edition, 2008.
3. Cost Management-a strategic emphasis, by Blocher, Stout, Cokin, and Chen,
Fourth Edition (McGraw-Hill), 2008.
Course grading:
Individual Performance
Class participation
Term paper
Group Performance
Class paper presentation
Term project
(10%)
(40%)
(20%)
(30%)
Recent articles
For recent articles, students should work in groups. Every group should present the
paper in the class.
Term project:
Students should work in four groups, with three or four people per group. Each group
is responsible for finding management issues of a real company in Taiwan and being a
consulting team to help the company analyze its problems. Every group should present
the case briefs for 20~30 minutes in the last two classes.
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Term paper:
Each student is required to submit a written final report at the end of the semester.
Each student shall choose one topic relate to the course’s modules or other related
managerial accounting issues. Then find the other recent articles, read & make a
proposal based on these articles. The length of the final report should be less than 10
pages with clear focus (including motivation, contribution, and literature review).
Each student needs to submit the final report to the instructor’s mail box in the office
by the end of June 30. Late submission will not be accepted and will receive a ZERO.
PS. If students should work in groups, you should allocate the work among team
members equally. The instructor will ask team members to evaluate each individual's
contribution to the team project, using a Peer Evaluation form, and the instructor will
consider these evaluations in assigning grades to individual team members.
Course Schedule:
I. Overview of this course (2/18)
II. Management accounting: past, now, and future (2/25)
(1) Text Book:
Johnson, HT, and RS. Kaplan. Relevance lost: the rise and fall of
management accounting, Harvard Business School Press, 1987. (轉捩點上
的成本管理，遠流)
(2) Recent Articles:
1) Krishan MG and Gunasekaran, A. 2005. Costing in new enterprise
environment-a challenge for managerial accounting researchers and
practitioners. Managerial Auditing Journal, 20(4): 337-353.
2) Albright, T. and Lam, M. 2006. Managerial accounting and continuous
improvement initiatives: a retrospective and framework. Journal of
Managerial Issues, 18(2): 157-175.
III. Strategic Cost Management
1. ABC/ABM (3/3)
Recent Articles:
(1) Kennedy, T. and Affleck-Graves, J. 2001. The impact of ActivityBased Costing techniques on firm performance. Journal of
Management Accounting Research, 2001, vol. 13:19-45.
(2) Banker, RD. Bardhan, IR., and Chen, TY. 2008. The role of
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manufacturing practices in mediating the impact of ABC on plant
performance. Accounting, Organizations and Society, 33: 1-19.
2. BSC (3/10)
Recent Articles:
(1) Maiga, AS. and Jacobs, FA.2003. BSC, ABC and company
performance: an empirical analysis. Journal of Managerial Issues,
15(3), pp.283-301.
(2) Varma, S., Wadhwa, S., and Deshmukh, SG. 2008. Evaluating
petroleum supply chain performance; Application of analytical
hierarchy process to balanced scorecard. Asia Pacific Journal of
Marketing and Logistics. 20 (3): 343-356.
3. SCM (3/17)
Recent Articles:
(1) Joyce, WB. 2006. Accounting, purchasing and SCM. SCM: An
International Journal, 11/3: 202-207.
(2) H.L.Chu and S.Z.Liu. 2009. The Effect of Buyer Incentive Plan on
Purchasing Performance: Evidence from a 3C Chain Store Company
in Taiwan
VI. Performance Evaluation
1. Recent Articles: (3/24)
1) Bourne, M. 2008. Performance measurement: learning from the past and
projecting the future. Measuring Business Excellence.12 (4): 67-72.
2) Ittner, CD., Larcker, DF., and Pizzini, M. 2007. Performance-based
compensation in member-owned firms: an examination of medical
group practices. Journal of Accounting and Economics, 44:300-327.
3) H. L. Chu, S. Z. Liu, and J. C. Romeis. The Effect of Physician
Financial Incentives on the Effectiveness of the Taiwan’s Outpatient
Drug Co-payment Policy. Drug Information Journal, 2008, 42(5), 493502. (3/31)
4) Ittner, CD. and Larcker, DF.1998. Are Nonfinancial Measures Leading
Indicators of Financial Performance ？ An Analysis of Customer
Satisfaction. Journal of Accounting Research, vol.36: (3/31)
V. Management issues of companies in Taiwan (4/1&4/8)
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