UNC Charlotte - Belk College of Business
MBAD 6131-U90 - Management Accounting Syllabus
Summer I – 2010 [May 25 – June 29, 2010]
Instructor
Office
Email
Nabil Elias, Ph.D., FCMA (Canada)
266B Friday Building; 704-687-7682; 704-687-6938 (fax)
nelias@uncc.edu
Website: http://www.belkcollege.uncc.edu/nelias
Office Hours
Uptown
Tuesday & Thursday 5:00 – 5:30, or by appointment
Please contact me by e-mail as needed
Course Material
1. Textbook: Atkinson, Anthony A., Robert S. Kaplan, Ella Mae Matsumura, and S. Mark
Young. 2007. Management Accounting (Fifth Edition). Prentice Hall. [ISBN
9780132423885] Referred to as ‘A’.
2. Goldratt, Eliyahu M., and Jeff Cox. 2004. The Goal: A Process of Ongoing
Improvement (Third Edition). North River Press Publishing Corp. [ISBN: 0884271781]
(G).
3. Supplemental Material – Referred to as ‘SM’.
Course Description
MBAD 6131 – MANAGEMENT ACCOUNTING (3 credit hours)
Prerequisite: MBAD 5131 or equivalent. This course deals with using accounting information for
strategic, tactical, and operating decisions with a focus on strategic cost management. Emphasis
is on using cost and other management accounting information in making sound decisions, its
effect on managerial behavior, and its use in formulating and implementing strategy, and issues
of design and operation of management control systems including the intended and unintended
consequences of performance measurement.
Course Objectives
This course is intended to help you to use accounting information for strategic, tactical, and
operating decisions with a focus on strategic cost management. Specifically, its aim is to:
1. Develop and enhance your understanding of the nature of cost and accounting
information in organizations, your ability to use that information in making sound
decisions, and your skill in assessing the consequences of these decisions, and
2. Develop and enhance your understanding of the process and structure of management
planning and control systems as a means to achieve corporate objectives, and of their
intended and unintended consequences.
Course Linkages
Some of the concepts in this course are dealt with from different angles in other MBA courses,
namely: Financial Management, Operations Management, Marketing Management and
Management Strategy.
Expectations
1. Do: Study the material in advance of class coverage.
2. Do: Prepare the designated questions in advance. Struggling with the material is
expected and is a natural part of the learning process in this course. As a minimum, at
least read the questions in advance and think about how you would approach them!
3. Do: Attend class and participate in class discussion.
4. Do: Persist in your attempt to understand the material & let me know immediately if
you experience any difficulty.
5. Do Not: study the problems with prepared solutions in front of you, but check your
answers against them to improve your learning. If this point is taken lightly, it is
likely you will struggle during exams and wish you studied differently.
Evaluation
Requirement
Case Development Team Assignment
Case Analysis Team Assignment
Exam I
Exam II
Exam III
Total
Point
s
100
100
250
300
250
1000
%
10
10
25
30
25
100
Grade Assignment
Grade
Point Score
A
B
C
U
900 – 1000
800 – 899
700 – 799
<700
Exams
Exams will include questions similar, though not identical, to the designated questions and
reflect class coverage of the material. Some questions will test your ability to apply the concepts
learned in the course. The course concepts are fairly straightforward but their application can be
challenging. Answering the designated questions is most critical for good performance on the
exams. No exam solutions will be posted. Exams will be reviewed in class and collected before
the class break.
Discussion & Study Groups / Case Teams
Discussion & study groups will form on the first day of classes. From time to time, selected
questions or cases will be assigned to your study group for class discussion purposes. Your group
will also work as a team to develop a case related to corporate governance, which another team
will analyze and discuss. Your team will also analyze and discuss a case developed by another
team.
Experience shows that study groups can be helpful to their members in general, and in
unexpected circumstances in particular.
Class participation is expected. Although no formal scores are assigned for group or class
discussion and participation, these factors will be seriously considered in assigning final course
grades in borderline cases.
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Designated Questions
Please be prepared to discuss the designated questions according to the timetable any
announcements made in class. Although no formal scores are assigned for designated questions,
preparing them in advance is not only expected, but is also necessary to perform well on the
exams. There may not be sufficient time to go over the solutions for all designated questions in
class; it remains your responsibility to study all designated questions whether or not they were
covered in class. Solutions will be made available on Moodle; and you are expected to exercise
restraint in not reviewing them until after you have completed your own solutions.
You are expected and strongly advised to develop your own solutions without reference to the
provided solutions; struggling to develop your independent answers will minimize your struggle
during exams. Avoid the temptation to review the answers before completing your own
solutions. Understanding the provided solutions without attempting the problems on your own
will seriously undermine your performance in this course.
You might find the following recommendations helpful:
1. As much as possible, answer the designated questions before class.
2. Bring a hard copy (or your laptop) of your solutions of the designated questions to class
so that you can participate effectively in class discussion.
3. Complete your work first, and then check your answers against the posted solutions to
help you develop a better grasp of the material. Review the text and class notes for any
discrepancies if necessary.
4. Seek help at the earliest point if you feel that you are having serious difficulties with the
designated questions. Contact me if you need help, preferably by email.
Corporate Governance Cases
You are expected to work as a team of 3-4 students to a) develop a corporate governance case,
and b) analyze another corporate governance case developed by another team.
The length of the main text of the case (your case development assignment) or of the case
analysis (your case analysis assignment) should not exceed ten double-spaced typewritten pages
(12-point font and adequate margins), excluding such items as a cover page, abstract, executive
summary, appendices, tables, charts, graphs, endnotes, and list of references. All end of text
material (e.g., appendices, tables, graphs) should be cross-referenced in the text. In writing your
case or case analysis, please resist the temptation to include extensive or frequent quotes. Use
quotes sparingly.
Case: Your case should include:
a) Background information about the company, but that information should not
exceed one page.
b) A detailed description of the case facts. This description should not express any
opinions, only facts as reported objectively in published sources, and properly
credited in the case. If there are different sides to the issue, then the different sides
should be provided and properly credited, completely devoid of your opinions.
c) Issues should be highlighted towards the end of the case, or the questions to be
addressed should be identified.
d) Include tables, graphs, and other contextual information in appendices at the end
of the case text. Appendices should be properly credited.
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Case Analysis: Your case analysis report should include:
a)
An Executive Summary.
b)
Analysis of the issues, organized by sections or questions.
c)
If there are specific questions, your answers to these questions.
d)
Recommendations to the board of directors, or to various
constituents or stakeholders as appropriate.
Only one submission of your group’s case or case analysis is required; the top of your document
should include the names of your team members. Note the following:
1. Submit your case and case analysis on Moodle on time, no later than 5:20 PM of the day
it is due. Late submissions will NOT be accepted.
2. Ensure that the format for references throughout the report and the list of references at the
end of the report follows the APA style.
3. If you need to, use endnotes rather than footnotes.
4. Provide credit throughout the text in compliance with academic integrity standards. In
addition, a list of references should be provided at the end of the text.
If you are not familiar with the rules for giving proper credit to sources, you should review the
examples given on the UNC Charlotte’s Dean of Students website:
http://www.legal.uncc.edu/policies/ps-105.html
Use the APA citation format throughout your case or case analysis and for your list of
references at the end of the case or case analysis. In-text (sometimes called parenthetical)
citations should be used, in addition to a list of references, and both should follow the APA style.
Examples and explanations can be found on line. You may find the following links helpful. The
first link includes useful Q & A related to applying the APA style.
http://www.apastyle.org/faqs.html#13
http://www.dianahacker.com/resdoc/social_sciences/intext.html
http://library.uncc.edu/display/?dept=reference&format=open&page=1094
http://library.uncc.edu/files/3/usbus/citation.doc
Group / Team Work - Suggestions and Recommendations
1. Get acquainted with your discussion group / team members quickly. Develop positive
group / team dynamics.
2. Set deadlines, meeting times, means of communication, etc. As a team, review and
discuss the progress of your case and case analysis and decide on the next steps.
3. Discuss all issues of content and team dynamics frankly and openly. Include everyone in
your discussion. Hold every member accountable to the team. Provide each other an
opportunity to make a meaningful contribution to the successful completion of the case
and case analysis.
4. Remember that all members are responsible for the content of your submissions. Ensure
that all your references are probably credited throughout the text, and that quotations are
identified as such. A violation of this norm can seriously affect not only your case and
case analysis grades but could also subject you and your team to disciplinary action as
per UNC Charlotte’s academic integrity policy. This may be so, even if you did not
directly contribute to the violation.
5. Ensure that each of your case and case analysis is an integrated whole, not merely a
collection of parts contributed by each member; your reports should be entirely seamless.
Each team member should review and edit each report prior to its submission.
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Academic Integrity
The UNC Charlotte code of student academic integrity expressly prohibits cheating, fabrication
and falsification, multiple submissions, plagiarism, abuse of academic material, and complicity
in academic dishonesty. See: http://www.legal.uncc.edu/policies/ps-105.html
Attendance
Attendance is expected. Every class member is expected to contribute to the class learning
environment and, in turn, benefit from classmates’ contributions. If an emergency occurs, it is
your professional responsibility to inform me in advance that you will not be in attendance. In
that case, stay in touch with your study group / team to obtain class notes. Missed classes or
portions thereof without advance notice, or repeated absences for any reason may result in a
lower grade than what formal performance might otherwise indicate.
Belk College Policy on Diversity
“The Belk College of Business strives to create an inclusive academic climate in which the
dignity of all individuals is respected and maintained. Therefore, we celebrate diversity that
includes, but is not limited to ability/disability, age, culture, ethnicity, gender, language, race,
religion, sexual orientation, and socio-economic status.”
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MBAD 6131 – U90 Summer I, 2010 Tentative Timetable (Subject to Change), As of May 20, 2010
#
Date
1
May 25
2
May 27
3
June 1
4
June 3
5
June 8
6
June 10
7
June 15
8
June 17
9
June 22
10
June 24
11
June 29
Text Chapters Goal Chapters
Designated Questions
I. Introduction, Cost Concepts, & Cost Assignment
1, 2
1-10
1: 18, 19, 21, 24, 25; SM1, 2, 3
2: 21, 22, 23, 25, 27, 28, 29, 30, 31, 32; SM4
4
11-15
4: 22, 23, 26, 27, 34, 37, 38, 48; SM5
Case Selection
II. Decision Making
5
16-25
*Exam-I (Ch. 1, 2, 4; SM1-5)
5: 29, 30, 31, 33, 35, 44, 45 (change Fixed to Full in
table), 46, 60, 47; SM6, 7
Goal Questions I
6 (Omit
26-30
6: 22, 23, 30, 31, 36, 42, 47; SM8, 9, 10
Appendix), 11
11: 44, 45, 46, 47
11
31-40
11-52, 53, 54, 65; SM11, 12; Case Development Due
Goal Questions II
III. Management Control Systems
10
Decision Making Review
10: 36, 46, 53, 64, 68, 70, 71; SM13, 14, 15
12
*Exam-II (Ch. 5, 6, 11; SM6-12; The Goal)
12: 59; SM16
12
SM17, 18, 19
7: 31, 35, 49, 50, 54
7,8,9
8: 66, 67, 68, 76
9: 32, 38, 39, 43, 44; Ethics Questions
Case Analysis & Discussion; Review
Case Analysis Due
[5:30 – 7:45 – Exam-III Chapters 7, 8, 9, 10, 12; SM13-19; Ethics Study Questions
*Exam-I and Exam-II will be held at 5:30 to 7:15, followed by a 15 minute break. Class resumes at 7:30 and continues until 9:15.
Nabil Elias, PhD, FCMA (Canada)
Department of Accounting, Belk College of Business
The University of North Carolina at Charlotte
Dr. Elias currently teaches in the MBA and Master of Accountancy programs at UNC
Charlotte. He previously served as director of the MBA program at UNC Charlotte, and as
professor of accounting, director of MBA programs, interim associate dean, and department
head at the Asper School of Business, University of Manitoba (Canada). He also held
positions as visiting professor at INSEAD (France), Thunderbird “the American Graduate
School of International Management” (Glendale, AZ), HEC (France), ESCP (France), Laval
University (Quebec, Canada) and Monterrey Tech EGADE (Mexico). He taught MBA
classes in Monterrey (Mexico), Taiwan, and Hong Kong.
Nabil Elias served as President of the Canadian Academic Accounting Association, and as
member of the Canadian Accounting Standards Board and the Canadian Standards Advisory
Board. He was involved with standard setting in Canada for a period of nine years. He also
served on several professional study groups and task forces dealing with contemporary
accounting issues. He served as member of CMA accreditation and re-accreditation site-visit
teams that evaluated more than 15 leading Canadian business schools including Ivey
“UWO”, Rotman “U of Toronto”, Schulich “York U”, UBC, Simon Fraser U, HEC and U of
Manitoba.
Dr. Elias conducted seminars and consulted with several companies and professional
organizations including Boeing Technology Canada, the Bank of America, SGL Group,
Richardson International, Cangene, CIBC, and Office of the Auditor General of Canada, as
well as with professional organizations. He also presented open enrolment executive
development seminars at INSEAD, the Asper School of Business, UNC Charlotte, and the
IMA.
During his term as director of MBA programs at the Asper School of Business, Dr. Elias led
several MBA delegations to Mexico, China, and Japan. Through the Kenan Institute and
UNC Chapel Hill Kenan Flagler Executive Education, Dr. Elias served as Technical Director
of a World Bank funded project to develop the Egyptian Institute of Directors and provide
training to master trainers on corporate governance in cooperation with several organizations
including the Conference Board.
Dr. Elias holds his PhD and MS from the University of Minnesota and his B Com from the
University of Alexandria (Egypt). He is a former Fulbright Scholar. He holds the CMA
(Canada) designation, and earned the honorary distinction as FCMA in Canada. A past
coauthor of management accounting textbooks and coauthor of a research monograph on
Environmental Management and Reporting (1998) in Canada, Dr. Elias published in top
academic and professional journals including the Accounting Review, Journal of Accounting
Research, Contemporary Accounting Research, Advances in Management Accounting, and
International Journal of Business Governance and Ethics, and currently serves on the
editorial boards of five journals: Journal of International Accounting Research, Advances in
Management Accounting, Journal of Knowledge Management Practice, Strategic Finance,
and Management Accounting Quarterly.
STUDENT INFORMATION
MBAD 6131-U90
Summer I 2010
Please fill out this form, print it, and bring a hard copy to the first class. Thank you!
1. Name ____________________________________
2. (Optional)
Telephone (Home) _______________ (Work) ________________
(Cell) _________________
3. E-mail address: (other than 49er Express) ___________________________________
(I will normally use your UNC Charlotte email address)
4. Number of accounting courses completed before this course
_________
5. Number of management accounting or cost accounting courses completed
_________
5. If currently employed, please state job title ______________________________________
6. If currently employed, please state the name of your employer _______________________
7. Length of your work experience (including internships)
_________
8. List degrees completed:
Major ______________Institution _______________________________ Year _______
8. Career objectives __________________________________________________________
9. Other information of interest _________________________________________________
10. What do you expect to learn in this course? _____________________________________
____________________________________________________________________________
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