Zimmerman, J. L. (2014). Accounting for decision making and control (8th ed.). New York, NY: McGraw-Hill Education.

DBA 8552, Management Accounting and Control Systems Course Syllabus Course Description Addresses the complex and multi-dimensional subject of management control systems. Extending from management accounting, this course creates a framework for considering management control issues. Presents the needed technical subject content and summaries of relevant research literature. Case studies that reflect the complexity of managerial challenges when using management control systems are utilized. The use and effects of financial controls, including a discussion of effective and counterproductive controls, are covered as well. Course Textbook Zimmerman, J. L. (2014). Accounting for decision making and control (8th ed.). New York, NY: McGraw-Hill Education. Course Learning Objectives Upon completion of this course, students should be able to: 1. Analyze, evaluate, and synthesize empirical studies in order to write research papers. 2. Discuss management accounting. 3. Interpret the nature of relevant costs and budgeting. 4. Discuss basic building blocks and organizational architecture. 5. Evaluate basic concepts such as cost behaviors and transfer pricing. 6. Explain the theory of cost allocation and put it into practice. 7. Interpret the absorption systems. 8. Examine standard costs systems including direct labor and materials cost variances, and marketing variances. Credits Upon completion of this course, the students will earn three (3) hours of college credit. Course Structure 1. Unit Learning Outcomes: Each unit contains Unit Learning Outcomes that specify the measurable skills and knowledge students should gain upon completion of the unit. 2. Unit Lesson: Each unit contains a Unit Lesson, which discusses lesson material. 3. Reading Assignments: Each unit contains Reading Assignments from one or more chapters from the textbook. Chapter presentations are provided in each unit study guide as Suggested Reading to aid students their course of study. 4. Learning Activity (Non-Graded): This non-graded Learning Activity is provided in Unit VII to aid students in their course of study. 5. Discussion Boards: Discussion Boards are part of all CSU term courses. More information and specifications can be found in the Student Resources link listed in the Course Menu bar. 6. Unit Assignments: Students are required to submit for grading Unit Assignments in Units I-VII. Specific information and instructions regarding these assignments are provided below. A grading rubric is included with the Unit II, IV, VI and VII Research Papers. Specific information about accessing this rubric is provided below. DBA 8552, Management Accounting and Control Systems 1

7. Ask the Professor: This communication forum provides you with an opportunity to ask your professor general or course content related questions. 8. Student Break Room: This communication forum allows for casual conversation with your classmates. CSU Online Library The CSU Online Library is available to support your courses and programs. The online library includes databases, journals, e-books, and research guides. These resources are always accessible and can be reached through the library webpage. To access the library, log into the mycsu Student Portal, and click on CSU Online Library. You can also access the CSU Online Library from the My Library button on the course menu for each course in Blackboard. The CSU Online Library offers several reference services. E-mail (library@columbiasouthern.edu) and telephone (1.877.268.8046) assistance is available Monday Thursday from 8 am to 5 pm and Friday from 8 am to 3 pm. The library s chat reference service, Ask a Librarian, is available 24/7; look for the chat box on the online library page. Librarians can help you develop your research plan or assist you in finding relevant, appropriate, and timely information. Reference requests can include customized keyword search strategies, links to articles, database help, and other services. Unit Assignments Case Studies The Unit Case Studies are to be completed for Units I, III and V. In completing these Case Studies, the university requires that you follow APA style. Use your own words, and include citations and references as needed to avoid plagiarism. Unit I Case Study The Case Study in Unit I (Case Study 2-2: Mowerson Division) is located on pages 83-85 in your textbook. Read the case and utilize the data included in the case to answer the following questions. 1. Discuss whether Jim Wright should have analyzed only the costs and savings that Mowerson would realize in 2002. 2. For each of the 10 items listed in Wright s financial analysis, indicate whether: a. The item is appropriate or inappropriate for inclusion in the report. If the item is inappropriate, explain why it should not be included in the report. b. The amount is correct or incorrect. If the amount is incorrect, state what the correct amount is. 3. What additional information about Tri-Star would be helpful to Mowerson in evaluating its manufacturing decision? Unit III Case Study The Case Study in Unit III (Case Study 5-1: Celtex) is located on pages 215-216 in your textbook. Read the case and utilize the data included in the case to answer the following questions. 1. Calculate the incremental cash flows to Celtex if the consumer products division obtains Q47 from Synchem versus Meas Chemicals. 2. What advice would you give Debra Donak? Unit V Case Study The Case Study in Unit V will come from the Problems Section of Chapter 9. (Problem 9-2: IPX Packaging) is located on page 427 in your textbook. Read the case and utilize the data included in the case to answer the following questions. 1. Calculate the overhead rate set at the beginning of the year. 2. Calculate the amount of over/underabsorbed overhead for the year. 3. The company s policy is to write off any over/underabsorbed overhead to cost of goods sold. Will net income rise or fall this year when the over/underabsorbed overhead is written off to cost of goods sold? DBA 8552, Management Accounting and Control Systems 2

Research Papers You are asked to complete Research Papers in Units II, IV, VI, and VII. A Research Paper is an opportunity for you to practice and improve your research and writing skills. Plus, it allows you to review the details that others have observed and researched in the industry. incorporate at least five (5) other related empirical studies of your choice. The purpose of this Research Paper is for you to culminate the learning achieved in the course by describing your understanding and application of knowledge in the field of accounting. The paper must: Identify the main issues in the chosen area. Contain and reference new learning that has occurred. Build upon class activities or incidents that facilitated learning and understanding. Present specific current and/or future applications and relevance to the typical workplace. The Research Paper should also focus on real-life, real-time application of topics covered in this course, the uses you have seen and the uses you can envision. The Research Paper: Must be two to four double-spaced pages in length (not including the title page, table of contents and references page). Must include a cover page that includes: o Student s name, o Course name and number, o Title of paper, o Instructor s name, and o Date submitted. Must address the topic of the paper with critical thought. Must use at least five empirical studies as references. Format your Research Paper using APA style. Use your own words, and include citations and references as needed to avoid plagiarism. Click here to access a PDF of the Research Paper Template. Click here to access a PDF of the Research Paper Grading Rubric. Unit II Research Paper incorporate at least five other related empirical studies of your choice: Research the topic of opportunity cost of capital. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. What are opportunity costs and their benefit? What is net present value? Can it ever be negative? Discuss at least two types of alternative investment criteria and how they are used by managers to make decisions? Research the topic of capital budgeting. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. Discuss at least two types of alternative investment criteria and how they are used by managers to make decisions? Why are discounted cash flow methods of making capital budgeting decisions superior to other methods? Research the topic of accounting s role in an organization s architecture. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. What is accounting s role in an organization s structure? Does it extend behind the brick and mortar? What are executive compensation contracts? How are they accounted for? Research the topic of basic building blocks and agency cost. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. How are agency costs generated, and what limits them? How are self-interested behavior, team production, and agency costs related to each other? What is the common thread? How do they serve as the building blocks of managerial accounting? DBA 8552, Management Accounting and Control Systems 3

Unit IV Research Paper incorporate at least five other related empirical studies of your choice: Research the topic of cost allocation and theory. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. What is cost allocation? Search and discuss two common allocations found in the auto industry. When is it beneficial to use cost allocations? How can a firm determine if it is useful or not? Research the topic of incentive/organizational reasons for cost allocations. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. Explain how cost allocations are a tax system. Provide at least three examples illustrating this idea. What are some common positive and negative externalities? How do they impact a firm? Research the topic of insulating and noninsulating cost allocations. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. Compare and contrast insulating and noninsulating cost allocations? How do they impact managerial decision making? Provide examples to support your research. Research the topic of cost allocation and practices. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. What is the death spiral? How is it related to cost allocation? What affects such a relationship? Identify at least three methods for allocating costs. When is each method used? What are the pros and cons of each? Research the topic of joint costs. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. Review the term joint costs and discuss how firms manage them? Provide at least three examples of firms which must account for joint costs. Be sure to discuss byproducts and how they are accounted for. Unit VI Research Paper incorporate at least five other related empirical studies of your choice: Research the topic of standard cost. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. How does this valuation method assign costs to products and services? Identify and describe three areas in which standard costs can be used in the decisionmaking process. Compare and contrast target costing and traditional standard costs. Research the topic of direct labor and materials variance. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. Compare and contrast direct labor and materials variance. How would a company use each of them related to accounting? What are benefits of using the direct labor and materials variance? Research the topic of joint costs. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. Search information on incentive effects of direct labor and materials variance. Explain five subtle incentive effects. What are some externalities created by standard cost variances? Research the topic of incentive effects of direct labor and materials variance. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. How are cost variances closed at the end of an accounting period? What are the three ways in which cost variances are written off? Why are some firms dropping standard cost systems? Unit VII Research Paper incorporate at least five other related empirical studies of your choice: Research the topic of budgeted, standard, and actual volume. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. Compare and contrast budgeted, standard, and actual volume. Explain the relationship between actual overhead at actual volume and flexible budget at actual volume. Research the topic of overhead variances. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. What are overhead variances? How and why would a company adopt overhead variances in accounting systems? How does the estimated budget volume influence overhead rate? Does a high estimated budget volume equate to a high overhead rate or low overhead rate? What is the usefulness of overhead variances in performance measurement? DBA 8552, Management Accounting and Control Systems 4

Research the topic of marketing variances. When writing your paper, be sure to answer the following questions, in addition to providing any other information you wish to include. What are marketing variances? What is the relationship between sales price and quantity variances? What is the relationship between marketing sales and mix variances? APA Guidelines The application of the APA writing style shall be practical, functional, and appropriate to each academic level, with the primary purpose being the documentation (citation) of sources. CSU requires that students use APA style for certain papers and projects. Students should always carefully read and follow assignment directions and review the associated grading rubric when available. Students can find CSU s Citation Guide by clicking here. This document includes examples and sample papers and provides information on how to contact the CSU Success Center. Grading Rubrics This course utilizes analytic grading rubrics as tools for your professor in assigning grades for all learning activities. Each rubric serves as a guide that communicates the expectations of the learning activity and describes the criteria for each level of achievement. In addition, a rubric is a reference tool that lists evaluation criteria and can help you organize your efforts to meet the requirements of that learning activity. It is imperative for you to familiarize yourself with these rubrics because these are the primary tools your professor uses for assessing learning activities. Rubric categories include: (1) Discussion Board, (2) Assessment (Written Response), and (3) Assignment. However, it is possible that not all of the listed rubric types will be used in a single course (e.g., some courses may not have Assessments). The Discussion Board rubric can be found within Unit I s Discussion Board submission instructions. The Assessment (Written Response) rubric can be found embedded in a link within the directions for each Unit Assessment. However, these rubrics will only be used when written-response questions appear within the Assessment. Each Assignment type (e.g., article critique, case study, research paper) will have its own rubric. The Assignment rubrics are built into Blackboard, allowing students to review them prior to beginning the Assignment and again once the Assignment has been scored. This rubric can be accessed via the Assignment link located within the unit where it is to be submitted. Students may also access the rubric through the course menu by selecting Tools and then My Grades. Again, it is vitally important for you to become familiar with these rubrics because their application to your Discussion Boards, Assessments, and Assignments is the method by which your instructor assigns all grades. Communication Forums These are non-graded discussion forums that allow you to communicate with your professor and other students. Participation in these discussion forums is encouraged, but not required. You can access these forums with the buttons in the Course Menu. Instructions for subscribing/unsubscribing to these forums are provided below. Click here for instructions on how to subscribe/unsubscribe and post to the Communication Forums. Ask the Professor This communication forum provides you with an opportunity to ask your professor general or course content questions. Questions may focus on Blackboard locations of online course components, textbook or course content elaboration, additional guidance on assessment requirements, or general advice from other students. Questions that are specific in nature, such as inquiries regarding assessment/assignment grades or personal accommodation requests, are NOT to be posted on this forum. If you have questions, comments, or concerns of a nonpublic nature, please feel free to email your professor. Responses to your post will be addressed or emailed by the professor within 48 hours. DBA 8552, Management Accounting and Control Systems 5

Before posting, please ensure that you have read all relevant course documentation, including the syllabus, assessment/assignment instructions, faculty feedback, and other important information. Student Break Room This communication forum allows for casual conversation with your classmates. Communication on this forum should always maintain a standard of appropriateness and respect for your fellow classmates. This forum should NOT be used to share assessment answers. Grading Discussion Boards (8 @ 2%) = 16% Case Studies (3 @ 12%) = 36% Research Papers (4 @ 12%) = 48% Total = 100% Course Schedule/Checklist (PLEASE PRINT) The following pages contain a printable Course Schedule to assist you through this course. By following this schedule, you will be assured that you will complete the course within the time allotted. DBA 8552, Management Accounting and Control Systems 6

DBA 8552, Management Accounting and Control Systems Course Schedule By following this schedule, you will be assured that you will complete the course within the time allotted. Please keep this schedule for reference as you progress through your course. Unit I Management Accounting Introduction and Cost Basics Unit Study Guide Chapter 1: Introduction Chapter 2: The Nature of Costs Suggested Reading: See Study Guide Discussion Board Response: Submit your response to the Discussion Board question by Discussion Board Comment: Comment on another student s Discussion Board response by Case Study by Unit II Opportunity Costs and Organizational Architecture Unit Study Guide Chapter 3: Opportunity Cost of Capital and Capital Budgeting Chapter 4: Organizational Architecture Suggested Reading: See Study Guide Discussion Board Response: Submit your response to the Discussion Board question by Discussion Board Comment: Comment on another student s Discussion Board response by Research Paper by Unit III Responsibility Accounting and Budgeting Unit Study Guide Chapter 5: Responsibility Accounting and Transfer Pricing Chapter 6: Budgeting Suggested Reading: See Study Guide Discussion Board Response: Submit your response to the Discussion Board question by Discussion Board Comment: Comment on another student s Discussion Board response by Case Study by DBA 8552, Management Accounting and Control Systems 7

DBA 8552, Management Accounting and Control Systems Unit IV Cost Allocation Theory and Practice Course Schedule Unit Study Guide Chapter 7: Cost Allocation: Theory Chapter 8: Cost Allocation: Practices Suggested Reading: See Study Guide Discussion Board Response: Submit your response to the Discussion Board question by Discussion Board Comment: Comment on another student s Discussion Board response by Research Paper by Unit V Absorption Cost Systems Unit Study Guide Chapter 9: Absorption Cost Systems Chapter 10: Criticisms of Absorption Cost Systems: Incentive to Overproduce Chapter 11: Criticisms of Absorption Cost Systems: Inaccurate Product Costs Suggested Reading: See Study Guide Discussion Board Response: Submit your response to the Discussion Board question by Discussion Board Comment: Comment on another student s Discussion Board response by Case Study by Unit VI Standard Cost: Direct Labor and Materials Unit Study Guide Chapter 12: Standard Costs: Direct Labor and Materials Suggested Reading: See Study Guide Discussion Board Response: Submit your response to the Discussion Board question by Discussion Board Comment: Comment on another student s Discussion Board response by Research Paper by DBA 8552, Management Accounting and Control Systems 8

DBA 8552, Management Accounting and Control Systems Unit VII Overhead and Marketing Variances Course Schedule Unit Study Guide Learning Activities (Non-Graded): See Study Guide Chapter 13: Overhead and Marketing Variances Suggested Reading: See Study Guide Discussion Board Response: Submit your response to the Discussion Board question by Discussion Board Comment: Comment on another student s Discussion Board response by Research Paper by Unit VIII Management Accounting in a Changing Environment Unit Study Guide Chapter 14: Management Accounting in a Changing Environment Suggested Reading: See Study Guide Discussion Board Response: Submit your response to the Discussion Board question by Discussion Board Comment: Comment on another student s Discussion Board response by None DBA 8552, Management Accounting and Control Systems 9