Professional Documents
Culture Documents
This course integrates topics in financial and management accounting, finance, and business strategy
covered in previous courses. Students are involved in a case environment that requires them to analyze
the external and internal environments of a business, perform financial analysis, evaluate alternatives, and
recommend a plan of action. Students are introduced to enterprise resource planning (ERP) platforms used
in companies, asset financing, and aspects of commercial lending to assess financing alternatives.
NOTE: Students who have received credit for this topic under an ACCO 470 number may not take this
course for credit.
The objective of this course is to consolidate and reinforce qualitative and quantitative tools and skills
necessary for case analysis. This course integrates all prerequisite courses taken in the undergraduate
program. It differs from a Strategy course in that students are expected to show strong quantitative skills,
thus supporting alternatives with Financial and Managerial Accounting methods and tools.
This course will provide a head start to those students choosing to pursue the CPA designation. They will
develop case writing and analytical skills essential for the graduate level CPA Professional Education
Program (CPA PEP). In addition, they will develop group case writing and presentation techniques and
skills essential in completing the CPA Capstone Module 1, demonstrating their teamwork, leadership skills,
communication, self-management, professional and ethical behavior, and ability to integrate the knowledge
of all six technical competency areas: 1-Financial Reporting, 2-Strategy and Governance, 3- Management
Accounting, 4-Audit and Assurance, 5-Finance and 6-Taxation.Course participants will be expected to play
the role of business advisors or consultants, tasked to assist management in making a sound business
decision. This will require students to write a group Case Report and deliver a convincing group PowerPoint
presentation before a simulated organization’s Board of Directors (BOD) or Management Team. A case
write-up methodology will be provided to assist students in delivering an effective case. The case question
thoroughly integrates all management disciplines (strategy, marketing, human resources, operations,
information technology, finance, accounting, and taxation). Students will be exposed to topics such as
In addition, business strategies and tools to be reviewed include mission, vision, strategy, SWOT, PESTEL,
Porter’s 5 Forces, Value Chain Analysis, Balanced Scorecard, and various forms of expansion and
divestiture (mergers, acquisitions, strategic alliances, and joint ventures). As a result, the exercises and cases
covered in this course have been carefully selected to ensure a high degree of integration and are generally
representative of most syllabus areas. Students will be required to be part of a group and tasked to analyze
cases.
Note that students are responsible for all material contained in the syllabus, irrespective of the extent to
which it is covered in class, unless advised to the contrary.
2. Learning Outcomes
The table below illustrates the CPA competency map topics to be covered during the ACCO 435 course.
Business Leadership – each group needs to elect a team leader who will be responsible to coordinate the
work activities and delivery schedule, organize meetings and practice runs, and manage the team HR and
communication needs. The learning outcome is to develop leadership abilities and effectively operate as a
led team.
Teamwork – students are required to gain the ability to build effective working relationships within their
team and amongst their peer groups.
Communication – students need to develop their abilities to write group cases effectively, concisely and
clearly. The students will also improve their capabilities in effective group case presentations, defending
their recommendations and implementation plan before a Board of Directors. The dress code for the
presentations will be business attire.
Required
Refresher Experiential
Meeting Topics Covered Required Readings
Readings (From Learning Activity
Previous Courses)
Lecture 1 Strategic Case Analysis Chapters 1-3, Current N/A Conference
Jan 10th - Introduction to Course Trends and Traditions in Organizer’s
Zoom and Review of Course Management Accounting Dilemma Case
Outline Case Analysis by [coursepack]
- The Strategic Case Spraackman
Analysis Approach [coursepack]
Lecture 2 Strategy Development HBS Strategy Execution Strategic Digital
Jan 17th - Mission, Vision, Values Module 2: Building a Management Transformation at
Zoom - Environment Scanning Successful Strategy by Concepts by Hitt et La Presse Case
and Industry Analysis Simons [coursepack] al., South Western [coursepack]
- External and Internal Cengage.
Analysis
- Generating Alternatives
and Strategy Selection
Lecture 3 Strategy Chapter 2, Management - Same as above - Digital
Jan 24th Implementation Accounting: Information Transformation at
- Balanced Scorecard & for Decision Making and La Presse Case
Strategy Maps Strategy Execution (6th continued
ed.) by Atkinson et al. [coursepack]
[Moodle/course reserves]
Lecture 4 Governance and - Chapters 1-3, N/A Brights Lodging
Jan 31st Management Control Management Control and Travel Case
Systems Systems (4th ed.) by [coursepack]
- Roles and Merchant & Van der
Responsibilities of Stede [Moodle/course
Corporate Governance reserves]
Bodies - Chapters 13 & 14,
- Types and Levers of Management Control
Controls Systems (4th ed.) by
- Enterprise Risk Merchant & Van der
Management Stede [Moodle/course
reserves]
Lecture 5 Decentralization HBS Strategy Execution Chapters 9, 11 & Wirecard Case
Feb 7th - Budgetary Control and Module 8: Linking 12, Managerial [coursepack]
Responsibility Performance to Markets Accounting: Tools
Accounting by Simons [coursepack] for Business
- Transfer Pricing Decision-Making
- Divisional Performance by Weygandt et al.,
Evaluation Wiley.
Lecture 6 Performance HBS Strategy Execution - Same as above - Spruce Street
Feb 14th Management Module 12: Aligning Shelter Case
- Management Evaluation Performance Goals and [coursepack]
- Individual Performance Incentives by Simons
Measurement [coursepack]
Required Readings
The learning plan (section 4. above) informs about the required readings before each lecture. You will find
the readings either in the ACCO435 coursepack or posted on Moodle (with a link to course reserves). For
the success in this course, it is absolutely necessary to read the required readings before class.
Students should note that not all material they are expected to learn will be explicitly covered in class. Class
lectures will focus on key areas and integration of content to help students progress in their understanding.
To maximize the benefits of class time, students should read the course material and do the recommended
case assignments prior to class.
Details on Evaluation:
• A total of eight balanced groups will be formed per section, meaning that groups of six must be
formed before session 3 for all group work throughout the term. 31.01.2022: Brights Lodging
and Travel Case – Submit Recommendation (consisting here of a Strategy Map and Balanced
Scorecard)
• 07.02.2022: Wirecard Case – Submit Situation Analysis
• 14.02.2022: Spruce Street Shelter Case – Submit Situation Analysis
• 14.03.2022: GuitarPro Inc.Case – Submit Situation Analysis and Strategic Alternatives
• 21.03.2022: Whirlpool Europe Case – Submit Situation Analysis (consisting here only of a
quantitative analysis)
• 04.04.2022: Cloverleaf Diary, Inc Case – Submit Situation Analysis (consisting here only of a
quantitative analysis)
To pass the course, each group must submit all six submissions. A passing/failing grade is applied to
each submission, which depends on whether the minimum requirements are exceeded for a submission.
A minimum of four passing grades needs to be obtained out of the six submissions to pass the course.
More information on the required group submissions and case analysis will be provided in the first
session.
Note 2: Written Group Case Report (Craft Brewery case) – Group Grade
The Craft Brewery case will be posted on Moodle in week 4. Each group is required to submit a written
Case Report on the Craft Brewery case with a substantial supporting appendix before Monday,
February 21st , 2022 5 p.m. on Moodle. Each team is responsible to submit in the appropriate Moodle
submission folder “Group Case Submissions” their group case deliverables.
The case report must be submitted as both pdf file and Word (.docx) file and the Excel spreadsheet for
the quantitative analysis should also be submitted.
The marking breakdown to grade your group case is as follows. Depending on the nature of the case,
some minor deviations can occur in themarking scheme.
Note 3: Group Case Presentation & Question Handling (Craft Brewery case) – Group Grade
Each group is required to present the Craft Brewery case. The presentation shall last 20 minutes and will
be individually scheduled per group in the week of Lecture 11.
Following the presentation, the group needs to be ready to answer various questions that will challenge
their findings, recommendations, and implementation strategies. The question period will be
approximately 15 minutes long followed by constructive feedback from the course lecturer.
The marking breakdown is as follows:
Presentation (100%)
Structure and Content 30%
Participants 25%
Visual Support 15%
Answering Questions 15%
Overall Performance 15%
More information on the case presentation will be provided in the first session.
More information on the peer assessment for group work will be provided in the first session and in
lecture 12.
Grading
At the end of the course the instructor will submit a letter grade for every student registered using the
grade point equivalents as illustrated in the following table. Grades will not be rounded up.
Score Range Letter Grade Score Range Letter Grade
< 50% FNS >=70% to <73% B-
January 8, 2022 Acco435 Outline Winter 2022 Section B Page 10 of 14
B
>=50% to <53% D- >=73% to <77% B
>=53% to <57% D >=77% to <80% B+
>=57% to <60% D+ >=80% to <85% A-
>=60% to <63% C- >=85% to <90% A
>=63% to <67% C >=90% A+
>=67% to <70% C+
Additional information about the Evaluation and Grading System, Examinations, and Performance
Requirements is available:
http://www.concordia.ca/academics/undergraduate/calendar/current/sec16/16.html, section 16.3 of the
Undergraduate Calendar.
7. Academic Integrity
Academic Integrity: The Code of Conduct (Academic Integrity) at Concordia University states that
the “Concordia University places the principle of academic integrity, that is, honesty, responsibility
and fairness in all aspects of academic life, as one of its highest values. Instructors, students and
administrators are expected to be honest and responsible in their academic conduct and fair in their
assessment of academic matters”.
Plagiarism: The most common offense under the Academic Code of Conduct is plagiarism which the Code
defines as “the presentation of the work of another person as one’s own or without proper
acknowledgement.”
This could be material copied word for word from books, journals, internet sites, professor’s course notes,
etc. It could be material that is paraphrased but closely resembles the original source. It could be the work
of a fellow student, for example, an answer on a quiz, data for a lab report, a paper or assignment
completed by another student. It might be a paper purchased through one of the many available sources.
Plagiarism does not refer to words alone - it can also refer to copying images, graphs, tables, and ideas.
“Presentation” is not limited to written work. It also includes oral presentations, computer assignments
and artistic works. Finally, if you translate the work of another person into French or English and do not
cite the source, this is also plagiarism. In simple words: Do not copy, paraphrase or translate
anything from anywhere without saying where you obtained it! (Source:
http://www.concordia.ca/students/academic-integrity.html).
All students enrolled at Concordia are expected to familiarize themselves with the content of this code.
Behaviour:
All individuals participating in courses are expected to be professional and constructive throughout the
course, including in their communications.
Concordia students are subject to the Code of Rights and Responsibilities which applies both when
students are physically and virtually engaged in any University activity, including classes, seminars,
meetings, etc. Students engaged in University activities must respect this Code when engaging with any
members of the Concordia community, including faculty, staff, and students, whether such interactions
are verbal or in writing, face to face or online/virtual. Failing to comply with the Code may result in
charges and sanctions, as outlined in the Code.
Extraordinary Circumstances
In the event of extraordinary circumstances and pursuant to the Academic Regulations the University may
modify the delivery, content, structure, forum, location and/or evaluation scheme. In the event of such
extraordinary circumstances, students will be informed of the changes.
Use of Urkund:
In order to uphold the University’s high academic integrity standards, a text matching software, Urkund,
may be used in some of the graded work to detect any potential plagiarism. Please review Urkund’s
privacy policy (https://www.urkund.com/about-us/privacy-policy/).
Note that, as a part of this course, some or all of the lectures and/or other activities in this course may be
recorded. Recordings will be focused on the instructor and will normally exclude students. It is possible,
however, that your participation may be recorded. If you wish to ensure that your image is not recorded,
speak to your instructor as soon as possible.
Please also note that you cannot share recordings of your classes and that the instructor will only share
class recordings for the purpose of course delivery and development. Any other sharing could result in a
violation of the law and applicable University policies, and may be subject to penalties.