ERIVAN K.

HAUB SCHOOL OF BUSINESS

COURSE EXPECTATION FORM
Fall, 2014 (Oct. 20
th
December 13
st
)
ACC550, H02 Creating & Measuring Shareholder Value PROF: Dr. WaQar I. Ghani
LIVE-SESSIONS start time: 7:00 PM.
OFFICE: 381
Mandeville
Phone #: (610) 660-1661
Email: wghani@sju.edu
OFFICE HOURS: By appointment or online by email.
TEXTBOOK
Required: -Managerial Accounting, Ronald W. Hilton, 10
th
edition; Irwin McGraw-Hill.
COURSE ESCRI!TION
Te cour!e i! de!igned to elp you under!tand te role o" managerial accounting in creating #alue! "or te
organi$ation. It !ow! ow te internally generated accounting in"ormation i! u!ed a! a ba!i! "or
managerial deci!ion-ma%ing. Topic! co#ered include te balance! !corecard, acti#ity-ba!ed co!ting
!y!tem, per"ormance e#aluation and co!t-#olume-pro"it analy!i!. Te cour!e! al!o empa!i$e! ow
management planning and control can a#e bea#ioral &!ocial' and etical implication! on te
organi$ation and te indi#idual! in#ol#ed.
COURSE OB"ECTIVES # Thi$ %&ur$e h'$ $e(e) *+, -e. &/0e%ti(e$:
(. )nder!tand te canging role o" managerial accounting a dynamic bu!ine!! en#ironment.
*. )nder!tand co!t management !y!tem! !uc a! +ob-order and acti#ity-ba!ed co!ting !y!tem!.
,. Be able to conduct co!t-#olume-pro"it analy!i! in di""erent bu!ine!! !etting!.
-. )nder!tand te importance o" #ariou! budget! in te conte.t o" pro"itability and per"ormance
e#aluation.
/. Be able to mea!ure per"ormance o" in#e!tment center! and appreciate te role o" tran!"er pricing
in global !etting.
0. Be able to identi"y rele#ant co!t! and to u!e tem in di""erent managerial deci!ion ma%ing
conte.t! !uc a! ma%e or buy deci!ion, accept or re+ect a !pecial order, and add or drop a product
or !er#ice or department.
1. )nder!tand and be able to !ow #ia a pro+ect &u!ing real li"e e.ample o" a company' ow to build
a Balanced 2corecard
I1!ORTANT NOTICE TO STUENTS
Ti! !ection o" A33 //4 i! being o""ered a! an online cour!e. To participate, !tudent! mu!t a#e a
reliable Internet connection to te 2aint 5o!ep6! )ni#er!ity Blac%board !ite &ttp788blac%board9.!+u.edu'.
Acce!! troug ig-!peed cable or :2; i! !trongly recommended.
2tudent! !ould be online regularly trougout te cour!e to acce!! audio module introduction! and
narrated !lide pre!entation!, to !ubmit a!!ignment!8pro+ect!, and to ta%e <ui$$e! and e.am!. All cour!e
material!, document!, notice!, etc. will be po!ted on te Blac%board cour!e !ite, wic can be acce!!ed
directly a! noted abo#e or troug My25).
Te 25) MBA =""ice a! !ceduled te!e !ection! "or a TBA time !lot > altoug te cla!! will not be
meeting "ace-to-"ace, a Tue$d'. ti2e $3&t 4i33 /e u$ed 5&r '). $%hedu3ed Li(e C3'$$r&&2 C&33'/&r'te
$e$$i&)$ 4here $tude)t$ 4i33 /e &)3i)e 4ith the 6r&5e$$&r. :uring ti! !eme!ter, a ma.imum o" eigt
&?' ;i#e 3la!!room !e!!ion! a#e been !ceduled on Tue$d'.$ 't 7:80 6.2. Te!e !e!!ion! will be u!ed
primarily "or a brie" lecture "ocu!ing on @were we6#e been, were we are and were we6re goingA in te
cour!e. 2ome computational problem e.ample! will typically be pro#ided and !tudent! are encouraged to
participate a! well a! re#iew te !e!!ion!, wic will be arci#ed on te Blac%board cour!e !ite. Stude)t
'tte)d')%e96'rti%i6'ti&) i$ &6ti&)'3 5&r the$e $e$$i&)$ /ut i$ re%&22e)ded. Blea!e !ee te 2cedule
o" Reading! and A!!ignment! po!ted in te 2cedule8:ue :ate! lin% on te Blac%board !ite "or !peci"ic
date in"ormation. Te online cla!! !e!!ion! will run "or appro.imately 70 t& :0 2i)ute$. Cor to!e
!tudent! wo a#e anoter 25) cla!! !ceduled during te !ame time a! our li#e !e!!ion!, I will be
'r%hi(i); eac o" te !e!!ion! "or later #iewing i" you are unable to participate in te ;IDE !e!!ion.
A"ter #iewing te arci#e, you can contact me wit any additional <ue!tion! tat you may a#e.
Bre#iou! e.perience indicate! tat te ma+ority o" !tudent8pro"e!!or interaction tend! to ta%e place on a
one-on-one ba!i! #ia e-mail. E-mail typically wor%! well "or !tudent <ue!tion! regarding tecnical
!ub+ect matter a! it allow! "or detailed re!pon!e! a! well a! computation! and illu!tration! were
appropriate in re!pon!e to <ue!tion!. Ina!muc a! e-mail will be u!ed e.ten!i#ely, plea!e read te
"ollowing !ection tat de!cribe! te e-mail policy "or ti! cour!e.
E-1AIL !OLIC<
A! noted abo#e, e-mail i! a #ery e""ecti#e mean! o" communication in an online cour!e. 2tudent! are
encouraged to u!e e-mail to contact te pro"e!!or. E#ery e""ort will be made to an!wer all e-mail! witin
two wor%ing day! o" te date and time o" receipt &2unday i! not con!idered a wor%ing day' > under
normal circum!tance!, e-mail! will be an!wered on te day recei#ed, a!!uming tey arri#e prior to 0744
p.m. 2tudent! may e-mail te pro"e!!or directly > wganiF!+u.edu . Alternately, !tudent! may u!e te
@E-mailA "unction o" Blac%board to !end e-mail! to te pro"e!!or and8or oter member! o" te cla!!.
ACAE1IC HONEST<
All !tudent! are !ub+ect to te o""icial Academic Hone!tly Bolicy o" te )ni#er!ity. 2tudent! caugt
ceating on '). e.amination, or "ound copying material! "rom e.amination! or <ui$$e!, and a!!ignment!
or indi#idual pro+ect! !ubmitted by oter !tudent!, will recei#e a "ailing grade.
STUENTS =ITH ISABILITIES
In accordance wit !tate and "ederal law!, te )ni#er!ity will ma%e rea!onable accommodation! "or
!tudent! wit documented di!abilitie!. Cor to!e wo a#e or tin% tat you may a#e a di!ability
re<uiring an accommodation &learning, py!ical, p!ycological' !ould contact 2er#ice! "or 2tudent! wit
:i!abilitie!, Room G(4, Bellarmine Hall, 0(4-004-(11- &#oice' or 0(4-004-(0*4 &TTG' a! early a!
po!!ible in te !eme!ter "or additional in"ormation and !o tat an accommodation, i" appropriate, can be
made in a timely manner. Gou will be re<uired to pro#ide current &witin , year!' documentation o" te
di!ability.
Cor a more detailed e.planation o" te )ni#er!ity6! accommodation proce!!, a! well a! te program! and
!er#ice! o""ered to !tudent! wit di!abilitie!, plea!e go to
ttp788www.!+u.edu8int8!tudentli"e8!tudentre!ource!8!e!!8!!d8inde..tml . I" you a#e di""iculty acce!!ing
te in"ormation on-line plea!e contact 2er#ice! "or 2tudent! wit :i!abilitie! at te telepone number!
abo#e.
ABC >UESTIONNAIRE *Te'2 $u/2i$$i&)? 80 6&i)t$,:
Eac team will an!wer a !et o" <ue!tion! on Acti#ity Ba!ed 3o!ting po!ed in an a!!ignment ba!ed on
capter / o" te te.t. Te a!!ignment i! due "u3. :th.
THE BALANCE SCORECAR !RO"ECT
*Te'2 !r&0e%t? 100 6&i)t$,
According to Hilton, (4
t
Edition, @te balanced !corecard i! a model o" bu!ine!! per"ormance e#aluation
tat balance! mea!ure! o" 5i)')%i'3 6er5&r2')%e@ i)ter)'3 &6er'ti&)$@ i))&('ti&) ')d 3e'r)i);@ ')d
%u$t&2er $'ti$5'%ti&).A Te balance !corecard model i! di!cu!!ed at multiple place! in your te.tboo%
&Hilton'7 3apter (, Broblem ,4; al!o, !ee page! 9-((, and -*1--,,. )!e in"ormation in te te.tboo% and
a#ailable on te web to de#elop your pro+ect ba!ed upon te company o" your coice.
e3i(er'/3e$:
Eac team will be re<uired to build a B'3')%ed S%&re%'rd-/'$ed !r&;r'2 "or te company o" teir
coice. Te in!tructor will pro#ide an ongoing guidance toward tat end to te cla!! during te "ir!t "ew
cla!! !e!!ion!. Te completed pro+ect i! due one wee% be"ore te "inal wee%. Te team !ould po!t te
completed pro+ect on te Blac%board #ia te @A!!ignmentA tab at te due date *Au;u$t 1:th@ A01B,.
Eac team will de#elop a power-point pro+ect &)&t t& eC%eed B0 6';e$9$3ide$' wit one !lide on eac
page "ollowed by tal%ing point! underneat. Te !upporting in"ormation in te tal%ing- point! !ould be
!uc tat any reader o" a !lide would be able to "ully under!tand wat i! !own in te !lide by re"erring
bac% to te tal%ing-point!. Re"erence! may appear at te end o" eac page were#er needed.
Te team will po!t te completed pro+ect wit a #oice-o#er "eature. Te bac%ground narration will be o"
te team member re!pon!ible "or pre!enting tat !ection. Al!o, in!ert a potograp o" your! i" you are a
pre!enter o" tat !ection. I will go o#er any !peci"ic <ue!tion! tat you a#e about te pro+ect during our
"ir!t LIVE-SESSION.
Te team! !ould "ully adere to te 25) plagiari!m policy.
A t.6i%'3 6r&0e%t &ut3i)e:
1. !r&(ide C&26'). &(er(ie4@ 1i$$i&)@ D Vi$i&)@
A. Ide)ti5. F&ur Str'te;i% E&'3$ 4here e'%h 6er$6e%ti(e *i.e.@ 5i)')%i'3 6er5&r2')%e@ i)ter)'3
&6er'ti&)$@ i))&('ti&) ')d 3e'r)i);@ ')d %u$t&2er $'ti$5'%ti&), i$ re6re$e)ted /. &)e
$tr'te;i% ;&'3?
8. E'%h $tr'te;i% ;&'3 *re6re$e)ti); &)e 6er$6e%ti(e, h'$ F&ur O/0e%ti(e$@ F&ur 1e'$ure$@
F&ur T'r;et$@ F&ur T'r;et R'ti&)'3e$@ F&ur I)iti'ti(e$ *I)iti'ti(e 2e')$ - 4h't $6e%i5i%
'%ti&) )eed t& /e t'-e),?
B. A)d 3'$t $3ide $h&u3d $h&4 ' Su22'r. 53&4 %h'rt %'6turi); the &(er'33 BSC? the t'3-i);-
6&i)t$ u)der)e'th $h&u3d de$%ri/e the $3ide '/&(e.
Gou will "ind te "ollowing article #ery elp"ul7
Cletcer, H.:., H :. B. 2mit, @Managing "or Dalue7 :e#eloping a Ber"ormance Mea!urement 2y!tem
Integrating Economic Dalue Added and te Balanced 2corecard in 2trategic Blanning.A Journal of
Business Strategies; !pring *44-; *(, (; ABI8IIC=RM Global.
ERAINE
Tere will be nine &9' <ui$$e! gi#en during te !eme!ter, in addition to two &*' multiple coice
e.amination!. Te midterm will be due at te end o" wee% , and te "inal will be due at te end o" wee%
?. Tere will be no ma%e-up e.am!.
2ummary o" Grading 3omponent! and Grade 2cale7
Boint!
Jui$$e! (*4
&9 Jui$$e!, (/ point!'; :rop te lowe!t !core
3apter / > AB3 Jue!tionnaire ,4
Balanced 2corecard pro+ect &team wor%' (44
E.am I (44
E.am II (44
Total Boint! -/4
Cinal letter grade! will be determined on a !tandard !cale were7
-*4--/4 A ,04-,?9 B
-(4--(9 A- *94-,/9 C
,94--49 BF K *?9 F
See GS%hedu3e &5 Re'di);$ ')d A$$i;)2e)t$H u)der the S%hedu3e9ue 'te$ 3i)- &) the
B3'%-/&'rd Site.B3'%-/&'rd Site.