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John S. Chandler Associate Professor of Accountancy 4006 BIF 217-333-4539 email@example.com
Irena Kola PhD Educational Policy Studies firstname.lastname@example.org Andrew Moss PhD English
Illinois Compass: https://compass.illinois.edu
Course Overview & Objectives
This course is for students who have not experienced the “Project Discovery” curriculum of the UIUC accountancy undergraduate program. This course introduces students to the role of information in processes employed by organizations to create value in market settings and to communicate such value creation to its stakeholders. This objective leads to introducing students to the primary theories underlying the Project Discovery curriculum – strategic management, economics of organization, and systems theory – and the relevance of such theories to the concepts and practices of accounting and auditing. This course also develops many of the professional skills and attitudes integrated within the Project Discovery curriculum.
Learning (Teaching) Philosophy
Learning is a process of construction. That is, knowledge is a state of understanding in the mind of the individual knower that each individual must construct through iterative processes of experimentation/application and reflection on the outcomes of such experimentation/application. Thus, learning is a process involving interaction among students and between students and the instructor. Accordingly, you have the right to expect the following from your course instructors:
1. 2. 3. 4. 1. 2. 3. 4. 5. 6. Personal concern for your education and development as a professional, Fairness and honesty, Openness to your ideas and opinions, and Personal commitment to excellence in scholarship. Thorough preparation of assignments (both reading and written) for each class, Class attendance and active class participation, Active participation in and contribution to group projects, Fairness and honesty, Openness to the ideas and opinions of others, and Personal commitment to excellence in scholarship.
Correspondingly, the instructors expect the following from you as their student:
32% to 80. class presentation and discussion. The inductive risk. 5th edition.and case-based learning is PAPA: preparation. contains an element of falsity. Custom text with select chapters from Brickley.66% to 83.ACCY 560 SUMMER 2011 2 Course Materials 1.33% A– 83. procedures and downloadable guides to communications for all Accountancy courses.32% to 90.33% 93.66% to 93. Managerial Economics and Organizational Architecture.00% to 96. Smith & Zimmerman. but the dynamics of class discussion is such that the instructor’s role becomes more one of keeping the class focused and individual students become discussion leaders. participation. however.illinois. 2 The term project includes two components: Written report – 2/3rd of project weight (75% of which is content.html Class Procedures The course format is a mixture of case preparation.00% and so forth Course Grade B+ B B– . 2009 (purchase from a campus bookstore such as Illini Union Bookstore or TIS). knowledge that one can use in situations other than the specific problem or case in which it arises.99% to 86. including an ESL Handbook: http://www.edu/accountancy/programs/communications/index. The key to successful problem. 4. for each 75% of grade weight is on content. Readings packet published by XanEdu (purchase from campus bookstore). and attitude (see the PAPA handout for more details).00% Course Grade % Points Earned 89. 3. Other readings & cases downloadable from (or linked in) course Compass website.business. Course Assignments & Grading Class participation Assignment write-ups1 Communications lab assignments Term project 1 2 Grade Weight 20% 40% 15% 25% Approximately four over the term. 25% on communications. A primary objective of cases and projects such as those utilized in this course are to stimulate inductive reasoning – the reflective reasoning from observations and particulars to statements and theory that one can utilize more generally. Department communications website with policies. attendance. is that such knowledge is only probable and thus. That is.67% 96. The instructor may begin classes with a brief presentation.67% A+ A 86. and group projects. 2. 25% is communications) Class presentation – 1/3rd of project weight (100% communications) Course Grading Scale % Points Earned 100.
covered on Wednesday is due on Friday. students may discuss cases/projects in developing an understanding of and responses to these assignments. contribution may fluctuate over classes. covered on Tuesday is due on Thursday. double-spaced with 1" margins on all sides. • PowerPoint slides should be in a style consistent with the Hallmarks of Good Writing and should include.edu. Assignment Write-Ups After each class. • The instructor expects active class participation from all students. While the instructor expects all students to be steady contributors over the term. Students should expect to submit FOUR such write-ups over the term. not just teams with assigned responsibilities. Specific assignment guidelines include: o A text length of no more than four pages. Excel). Both e-mail subject line and the PowerPoint file label should follow the heuristic: “Assignment name – Your team name”. such thinking might include identification of relevant issues. Students selected should submit their write-up no later than 5PM on the SECOND day after the class meeting 1 in which the class discusses the assignment. Participation involves contribution to class discussion. and covered on Thursday is due on Saturday. • Assignment write-ups should be typewritten in a style consistent with the Hallmarks of Good Writing and the guides on the Department Communications website. such as tables. source references at the foot of the slide presenting the source information. the instructor will call on the team to inform the class as to its thoughts about the assignment element. 1 An assignment covered in class on Monday is due on Wednesday. Contribution has both quality and quantity attributes – quality takes precedence over quantity. students individually should read the assigned readings. Obviously. the instructor will select a number of students. The instructor recommends that students utilize their assigned teams in preparing for class.e.. suggested solution(s).illinois. o All textual pages should be. E-mail your PowerPoint slides to accy560c@business. on a rotating basis. Each selected student will develop a write-up for the “individual written assignment” of that class’s case. Teams should e-mail their PowerPoint presentation slides to the course e-mail account no later than 7AM on the day of presentation. In such instances. o Attach readability statistics (see the Hallmarks of Good Writing) on a final page (also not part of the four-page limit).ACCY 560 SUMMER 2011 Class Preparation and Participation 3 The course instructor will establish teams of three or four students each. Depending on the particular assignment/element. The instructors will grade these write-ups for both content (75% of grade weight) and English writing (25% of grade weight). and justifications of such solution(s) using the concepts presented in the current and prior readings and prior class discussions. and in type and font similar to 12-point Times New Roman. The instructor will assign teams. However. excluding bibliography and any tables and graphs. created in another application (i. o The write-up should be a single Word document – integrate into your Word document any materials. where appropriate. particular responsibility for elements of the class assignments (labeled “team-based class presentation assignments” in the cases). .
Potential Course Problems Academic Integrity The Business Faculty at the University of Illinois at Urbana-Champaign expects students who are preparing to enter the business profession to exhibit the same qualities of honesty. All students should attend the other labs. When the failure is for an acceptable reason.admin. for the weight of the missing grade. You agree that all provisions of the UIUC Student Code 2 related to student conduct and academic integrity bind all students matriculating to the University of Illinois at UrbanaChampaign. each group will prepare a class presentation and written report.edu. Failing to Turn In Assignments Assignments are due on the scheduled date and time. responsibility. Only students who are non-native English speaking attend the ESL 1 and 2 labs.edu/policy/code/ . you pledge on your honor that: 1. 3. Those electing this option should e-mail their revision no later than two days following the return of the original graded assignment. Consult the Team Project handout for more guidance on the research and analysis.ACCY 560 SUMMER 2011 • 4 • E-mail your write-up to accy560c@business. integrity. Both the e-mail subject line and the write-up Word document label should follow the heuristic: “Assignment name – Your last name – Your first name”. You must provide the instructor with adequate documentation of your reason for failing to turn in an assignment. You may select up to two written assignments to revise for purposes of the communications grade (not content). and respect for others that society demands from members of the business profession. the only acceptable reasons for failing to turn in an assignment are sickness and other extenuating circumstances. 2 http://www. the instructor will re-weight the remaining assignments. Otherwise. except the assignment name should be “Assignment name Revision…” Communications Labs Depending upon the specific week. You acknowledge that you have the obligation to report apparent violations of academic integrity and the UIUC Student Code in a non-anonymous manner to the course instructor or the Head of the Department of Accountancy. 2. Follow the same labeling heuristic. the instructor will record a grade of zero for the missed assignment. Term Project The instructor will assign a company to each group to evaluate. Consult the Team Project Guidelines section at the end of this syllabus for more guidance on the class presentations and the written report. The primary responsibility for complying with the standards of academic integrity rests with each individual student and with the student body as a whole. Based on your research and analysis.uiuc. You will neither give nor receive unauthorized assistance on any academic or related professional assignment or activity.illinois. There are no make-ups for failing to turn in an assignment. By your enrollment in a College graduate program. communications labs generally meet on Wednesdays. Thus. proportionately.
The Measurement & Recognition of Intangible Assets XAN: Palepu & Healy. Chapter 2 Accounting & Contract Model of the Firm XAN: Buttonwood. XAN: Siegel & Borgia. (B) Slingsby Brewery Intellectual Capital at Eli Lilly & Safeway Eli Lilly & Co. . An Accountant's Measurement Primer XAN: Stewart. Chapter 5 Financial Analysis (missing pages in Compass) COMP: IMA Statement. organizations & role of information BSZ: Chapter 3 Markets. Organizations & the Role of Knowledge COMP: Sunder. XAN: Lev.Writing cases & memos Markets. What is Strategy? Eli Lilly & Co. (A) XAN: Yates & Stone. The Risk Construct XAN: Brown. Pillars of the Knowledge Economy.prepare Marriott International.Writing research reports Organizational architecture Eli Lilly & Co. Chapter 2 Economics of Intangibles XAN: Lev. (C) Performance Measurement: Starbucks & Peet's Coffee & Tea Starbucks Corp (A) – Q1 Starbucks Corp (A) – Q2 No class .ESL I Risk & risk assessment Measurement theory Intellectual capital Lab 4 . Chapter 1 Intro to Theory of Accounting & Control COMP: Sunder.ACCY 560 SUMMER 2011 COURSE OUTLINE DATE M T W TH 13-Jun 14-Jun 15-Jun 16-Jun TOPIC Introduction Lab 1 .ESL II Strategy & strategic management Strategy & strategic management Organizational architecture Lab 6 .Presentations & class discussion Measurement of intangibles Independence Day Break Performance measurement: Markets Lab 5 . (A) Eli Lilly & Co. In praise of volatility The Land of Nirvana COMP: Teams & Team Building READING ASSIGNMENT CASE ASSIGNMENT 5 M T W TH M T W TH M T W TH M T W TH 20-Jun 21-Jun 22-Jun 23-Jun 27-Jun 28-Jun 29-Jun 30-Jun 4-Jul 5-Jul 6-Jul 7-Jul 11-Jul 12-Jul 13-Jul 14-Jul Economics of accounting – Contracting Economics of accounting – Earnings quality Lab 3 . Inc BSZ: Chapter 11 Organizational Architecture Marriott International. Value Chain Analysis XAN: Porter. Chapter 5 What Then Must We Do?. Inc.Groups & group work Lab 2 .
Managerial Economics and Organizational Architecture. 5th edition. XAN: Sunder.Research report presentations Performance measurement: Organizations Ethics and organizational architecture Corporate governance Corporate governance Regulation of accounting & auditing Regulation of accounting & auditing Project presentations Project presentations Project presentations (if needed) BSZ: Chapter 18 Corporate Governance. Guidance on Control. Chartered Accountants. Policy Statement on Corporate Governance BSZ: Chapter 21.ACCY 560 SUMMER 2011 DATE M T W TH M T W TH M T W TH 18-Jul 19-Jul 20-Jul 21-Jul 25-Jul 26-Jul 27-Jul 28-Jul 1-Aug 2-Aug 3-Aug 4-Aug TOPIC Control in business processes Control in business processes Lab 7 .prepare Corporate Governance Corporate Governance in the Restaurant & Bar Industry Segment Regulation of Auditing in the United States Term Project report due Regulation of Accounting Standards in the United States READING ASSIGNMENT XAN: Canadian Inst. XAN: Simons. COMP: TIAA-CREF. Control in the Age of Empowerment CASE ASSIGNMENT Tricon Global Restaurants – Q1 & Q2 Tricon Global Restaurants – Q3 6 NOTES: • • • • BSZ is the custom-published text from McGraw-Hill/Irwin – chapters from Brickley. 2009 XAN is the readings packet published by XanEdu COMP is a readings folder on the desktop of the course Illinois Compass site All case assignments are in the Assignment folder on the desktop of the course Illinois Compass site . Transforming the Balanced Scorecard BSZ: Chapter 22 Ethics & Organizational Architecture Starbucks Corp (B) Sears Auto Centers No class . Commission Statement in Support of Convergence and Global Accounting XAN: Kaplan & Norton. The Economics of Regulation. Political Economy of Atg. Standards COMP: SEC. Smith & Zimmerman.
b. identify the relationship with attributes reported in the company’s financial statements and associated notes. Identify factors (phenomena) you believe critical for the company to achieve success with respect to such attributes. appropriate accounting measures/disclosures might include the recognition and valuation of attributes such as revenues. Discuss risks to achieving success and identify measures (both financial and non-financial) appropriate for evaluating the company’s performance in achieving these critical success factors. The accounting policy and method the company uses in making the measurement/ disclosure. In addition. Select some important attributes of your company’s value strategy and associated business processes/economic resources. 3 Depending upon your company’s value strategy and its associated resources and business processes. each group should prepare a class presentation (presentations occur during the last three classes of the term) and a written report (due on July 29). industry associations. Characterize your company’s environment (including any regulation).g..ACCY 560 SUMMER 2011 7 Term Project Guidelines The instructor will assign a company and a specific reporting period to each group to evaluate. For several of these measures. SEC. This does not mean. and an assessment of whether the choice of method has a material effect on the measurement/disclosure the reported item. and liabilities. how it creates economic value). groups should use other reports and information disclosed by the company and/or other entities (e. The relevance of the accounting measure/disclosure for its associated critical success factor(s) and how investors/creditors might utilize the accounting measure/disclosure when making investment/credit decisions (e. The instructor will ask team members to evaluate each individual's contribution to the project and will consider these evaluations in assigning individual project grades. that every team member should do the same tasks. intangible assets. tangible fixed assets. ROA and ROE analysis). and the manner in which the company organizes itself.e. You should download the company’s annual reports from its website. however. and reporting services) in conducting its research of the company. In aggregate. inventories. the source and nature of the economic resources (capital) that it uses in pursuing its strategies. 3 3.g. Research & Analysis Guidelines 1. you should allocate the work among team members equally.. its competitive strategies (i. . Select one accounting measure/disclosure issue that you consider critical to the company’s strategic success and discuss: a. you may organize your team as you choose. You should use this table as a general guideline in organizing your term project presentations and your final written report. Below are specific research and analysis guidelines. Based on your research and analysis. You may consult with the course instructors at any time during the project.. Table 1 presents the overall relationships between information and the role (function or purpose) of information explored by this course. the policies and methods used by other companies in the same industry. As you begin to work on the project in your assigned team. 2.
and compliance with laws. The body of the report. and class section (not counted as part of the eight-page limit). TABLE 1: ROLE OF INFORMATION IN ORGANIZATIONS Objectives. with double spacing and one-inch margins on all sides. Discuss the estimation qualities (bias. financial reporting. You should use 12-point Times New Roman font. divided into sections. goals and strategies that the company pursues to compete and to gain competitive advantage within its industry Organizational architecture and critical business processes the company utilizes to achieve strategic and operational success and thereby achieve long-run financial success Systems the company uses to control its business operations. You should also . rules and regulations Information important in establishing. and possibly subsections. b. Your written report should be a Word document that does not exceed eight pages. each with an appropriate heading (see the Hallmarks of Good Writing). control systems and performance t Accounting Information Project Written Report Guidelines 1. You should begin each section with a statement that summarizes the section’s main topic. An introduction that identifies the subject of the report and the report’s primary objectives. A cover page indicating the report title and its authors. 2. exhibits and appendices. excluding any embedded tables. c. graphs. efficiency and consistency) of the accounting measure/disclosure. operating and monitoring the company’s business processes. Number your pages starting with the first page of text. group name/number. Your written report should include the following components: a. including the extent of subjectivity in the estimation process.ACCY 560 SUMMER 2011 8 c.
Failure to do so reflects poorly on both the presenting team and the audience as a whole. . in both terms of which topics to present and the depth to which you present a specific topic. Your group presentation should not exceed 30 minutes. The basis of the group's presentation grade is the effectiveness and efficiency of its presentation (see the Presentation Guidelines on the course website and the PowerPoint Presentation Slides section in the Hallmarks of Good Writing for additional guidance). 4. Each group member should contribute to the class presentation. The conclusion also may include any recommendations made by the authors. 5. The scope of your research likely is too large for everything to fit within the time allowed for the presentation. e. include the copy of your Readability Statistics dialog box and a copy of your Assignment Writing Report (see Hallmarks of Good Writing). You should use the reference formatting system described in the Hallmarks of Good Writing. E-mail your PPT slides to the course e-mail account at least 24 hours prior to your presentation (the e-mail header and Word document label should use the heuristic “Your company name – Your team name”). Project Class Presentation Guidelines 1. Consequently. 3. An objective of the presentation time constraint is to force choice and the appropriateness of your choices will affect the quality of your presentation. f.ACCY 560 SUMMER 2011 9 use a system of internal citation that discloses the source of any direct quotes and ideas/information presented in the report. 2. You should use the internal citation system described in the Hallmarks of Good Writing. Audience members have the responsibility to be attentive and responsive to the presentations of their colleagues. A list of references that you use/quote in your report (the reference list does not count as part of the eight-page limit). E-mail the report to the course e-mail account no later than 5PM on its due date (the e-mail header and Word document label should use the heuristic “Your company name – Your team name”). you must be judicious in allocating presentation time to topics. 7. 3. It is each group's responsibility to ensure in advance that its presentation works properly on the class computer and projection equipment. d. but remember that PowerPoint is not effective for highly detailed information. As the final page of your report (not part of the eight-page limit). You should use PowerPoint slides to aid your presentation. A conclusion that summarizes the report. 6. referring back to the report’s main topic(s) and objectives stated in the introduction. You should reserve the final several minutes of your presentation for audience questions.
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