Instructor Contact Information: Name: Douglas Kong Office: IC 362 Email: Telephone: 416-208-2694 Class day/time: Monday (7-9 pm) Class location: IC204

Course Description: This course develops a thorough understanding of planning and control systems in organizations, with an emphasis on behavioural implications as well as reviewing a number of different specific tools and techniques used for control purposes. The course will emphasize decision-making through the analysis of case studies both in written submissions and classroom discussions. Prerequisite(s): MGT B03 (Management Accounting) MGT B23 (Managing People in Organizations) MGT B29 (Managing Groups and Organizations) Textbook/Required Course Materials: Anthony & Govindarajan, Management Control Systems, 12th edition (Irwin, 2006) (henceforth referred to as AG) Lecture Notes and Other Announcements: All the lecture notes and announcements for the course will be posted on the intranet. It is the responsibility of the students to check the intranet at least once a week to ensure that no major announcements are missed.

Management, 1265 Military Trail, Toronto, ON, M1C 1A4, Canada


an outline of possible alternatives and recommended actions/changes. Group Case Analysis Working in groups of 3. Late assignments will not be accepted. you will be responsible for handing in two written case analyses during the term. The case analysis is to be submitted at the beginning of the class and will not be accepted by fax. Canada www. Date. books. where appropriate. Any references should be listed in a bibliography at the end of the paper. Names of Students who worked on the paper. the first page of the submission should present an "Executive Summary" which is a very brief presentation of the major issues identified and a concise summary of the group's analysis and conclusions/ recommendations.) are encouraged but not required. Management. Course Number. tables. The report should be a critical review of the basic control issues in the case and. However. exclusive of the “executive summary”.Evaluation and Grading: Component Class Participation Group Case Analysis Group Project Final Exam Total Weight/Value 10% 30% 20% 40% 100% Individual Groups of 3 Groups of 5 or 6 Individual Due Date Every Class Assignment 1 – Oct 17 Assignment 2 – Nov 21 Nov 28 Final Exam Period Class Participation This course will be taught via the "case method". M1C 1A4. appendices and references. The questions at the end of a case are not to be answered specifically. double-spaced on letter-size paper with 12 point New York font or equivalent. interviews. etc. They should be used for guidance only. Maximum length is 8 pages. that is: -state and define the problem(s) -submit alternatives with the advantages/disadvantages of each -submit recommendations Active student participation is expected and necessary for this type of course to be successful. A cover sheet should provide the following information : Case 2 . The organization and presentation of the paper is up to the individual groups. 1265 Military Trail. Outside sources (articles. The instructor will discuss with you in more details regarding which 2 cases will need to be handed in. ON. email or on disk.utsc. Toronto.utoronto. The case should be typed. This approach demands that students come to class prepared to discuss the case(s) in depth.

(3) an analysis of the Management Control System using the concepts in the course. Though you should not be wasting time repeating case text. identification of issues and specific recommendations are the major concern. etc. FINAL EXAM: The Final Exam will be held in the regularly scheduled examination period. if necessary in advance. Rather. ON. understanding of context and originality of ideas. double spaced) as well as a 10 minute group presentation with 2 minute question and answer period (depending on class size). The objective of this project is to give students the chance to see how management control concepts apply/are put into practice in real life and to compare this to what is learned in theory from class. Toronto.utoronto. creativity and originality. The presentation will be graded for organization. standard fonts.. and (5) any recommendations for improvement that are warranted. each group is required to identify a company to prepare a case study of the company’s management control system. The format of the Exam would include 1 single case similar to the ones discussed in the class. It involves a written report at a minimum of 8 pages and no more than 12 (excluding appendices. in place. powerpoint presentations. (2) an overview of the Management Control System. The written paper will be graded for quality analysis.utsc. organization of thought. GROUP PROJECT : The research project is a significant component of this course. Do avoid excessive use of involved sentence structure and “jargon”.ca/mgmt 3 . this group project relates to management control applications. M1C 1A4.In writing the case analysis. Working in groups of 5 (no more than 6 students). textbooks and literature. presentation of key ideas. using case facts to add support. as well as any additional items and handouts discussed in class. you should make the assumption that the marker has read the case and that there is no need to fully describe the contents of the case. given the company’s strategy etc. Management. For the project. presentation. (4) your evaluation of the effectiveness of the Management Control System. Your final report should include (1) a description of the company and its context. you should properly but concisely back up your analytical points. The written paper and presentation each weighs 50% of the total project. Both are due in week 11. 1265 Military Trail. Canada www. Students will be responsible for all the assigned content of the text. Groups are advised to prepare the presentation in a professional manner with overheads. understandability.

ca/utsc_mgmt Management. Requests for such arrangements must be made with the Assistant Registrar (Scheduling) no later than two full weeks before the commencement of examinations. please contact the Librarian for Management and Economics students. Where the conflict involves a St. George Campus course.For the final exam. ii. afternoon. with a supervised break.utoronto. if students are scheduled to write two final examinations at the same time. All assignments must be submitted at the beginning of the Students who require special accommodations and arrangements for writing the examination should be in contact with the Accessibility Special Services Office to ensure that arrangements can be made on a timely basis.utoronto. Management and Economics Room IC375 Office hours: Monday & Thursday.html).utsc. Students scheduled to write final examinations in three consecutive time slots (these are morning. iv. 4 . will be providing academic research support in the IC Building. Lola Rudin. Requests will not be considered after that time. 1:00 – 3:00pm or by appointment Email: Web: http://guides. To refine your research skills or to learn more about various scholarly resources. Subject Librarian. they should report their conflicts to the Assistant Registrar (Scheduling) (Room S416A. Policy on Missed Assignments: No late assignments will be accepted. iii.library. Requests for such arrangements must be made no later than two full weeks before the commencement of examinations and will not be considered after that time. in collaboration with the UTSC library. According to the Academic Regulations of UTSC (please refer to http://www.utoronto.utsc. Academic Support The Department of Management.utoronto. 1265 Military Trail. Canada www. M1C 1A4. 416-287-7540). and evening) may request special arrangements. ON. arrangements will normally be made for both examinations to be written at University of Toronto at Scarborough. The final examination must be written in ink. Toronto. Arrangements will normally be made for students to write both examinations on the same day.

ca/mgmt 5 . 1265 Military Trail.utsc. and online writing handouts. Personalized support includes: RWE (for academic writing).utsc.The English Language Development Centre (ELDC) helps students develop the critical thinking. Canada www.utsc. Management. drop-in sessions. personal ELD consultations. Any student caught engaging in such activities will be subject to academic discipline ranging from a mark of zero on the assignment. clinics.utoronto. Academic Misconduct Students should note that copying. M1C 1A4. Communication Cafés (oral). Discussion Skill-Building Cafés. seminars/workshops. http://ctl.utoronto. individual consultations. Vocabulary Cafés.utoronto. http://ctl. Toronto. plagiarizing. Any student abetting or otherwise assisting in such misconduct will also be subject to academic penalties. or other forms of academic misconduct will not be tolerated. The Writing Centre (TWC) offers invaluable services to students (learn to become a better writer!) and offers many different kinds of help: drop-in sessions. vocabulary and academic communication skills essential for achieving academic and professional success. test or examination to dismissal from the university as outlined in the academic handbook.

1265 Military Trail.utsc. (Handout) 13: Controls for Differentiated Strategies Case 13-3 16:Management Control of Projects Case 16-1 Last Fay to drop F courses without academic penalty 15:Multinational Organizations Citibank Indonesia (Handout) Group Project Presentation 14:Service Organizations & Review Case 14-1 Study Break – No Classes Final Exam (40%) – Time and Location (TBD) Case Assignment 2 Due Group Project Due Management. M1C 1A4.Detailed Course Outline: DATE 1-Sept 12 TOPIC & READINGS 1: The Nature of Management Control Systems CASES Leo’s Four-Plex Theater (Handout) Case 1-2.20 Formosa Plastic Group (Handout) Superconductor Technologies 6 . 2-3 Case 5-4 Zumwald AG (Handout) Pantagonia Inc (Handout) Case Assignment 1 Due DUE DATE 2-Sept 19 3-Sept 26 4-Oct 3 Oct 10 5-Oct 17 2:Understanding Strategies 3:Behaviour in Organizations 4:Responsibility Centers: Revenue & Expense Centers 5:Profit Centers 6:Transfer Pricing 7:Measuring & Controlling Assets Employed Thanksgiving Day – No Class 8:Strategic Planning 9:Budget preparation 10:Analyzing Financial performance Reports 11:Performance Measurement 12:Management Compensation 6-Oct 24 7-Oct 31 8-Nov 7 9-Nov 14 Nov 16 10-Nov 21 11-Nov 28 12-Dec 1 Dec 2 – 6 Dec 7 . Toronto.utoronto. ON. Canada www.

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