| Academic Year |
2025Year |
School/Graduate School |
Graduate School of Humanities and Social Sciences (Master's Course) Division of Humanities and Social Sciences Management Sciences Program |
| Lecture Code |
WMF01600 |
Subject Classification |
Specialized Education |
| Subject Name |
管理会計論 |
Subject Name
（Katakana） |
カンリカイケイロン |
Subject Name in
English |
Management Accounting |
| Instructor |
SHIIBA ATSUSHI |
Instructor
(Katakana) |
シイバ アツシ |
| Campus |
Higashi-Senda |
Semester/Term |
1st-Year, First Semester, First Semester |
| Days, Periods, and Classrooms |
(1st) Inte |
| Lesson Style |
Lecture |
Lesson Style
(More Details) |
Face-to-face, Online (simultaneous interactive), Online (on-demand) |
| Lecture・Discussion・Oral presentation |
| Credits |
2.0 |
Class Hours/Week |
|
Language of Instruction |
J
:
Japanese |
| Course Level |
6
:
Graduate Advanced
|
| Course Area（Area） |
24
:
Social Sciences |
| Course Area（Discipline） |
04
:
Management |
| Eligible Students |
|
| Keywords |
Management accounting, CVP analysis, cost structure, performance evaluation, earnings management |
| Special Subject for Teacher Education |
|
Special Subject |
|
Class Status
within Educational
Program
(Applicable only to targeted subjects for undergraduate students) | |
|---|
Criterion referenced
Evaluation
(Applicable only to targeted subjects for undergraduate students) | |
|---|
Class Objectives
/Class Outline |
To understand the recent key issues in management accounting and learn the fundamentals of specific analytical methods related to these issues. This year, the topics will cover CVP analysis, cost structure analysis, performance evaluation, and earnings management. |
| Class Schedule |
lesson1 Introduction
lesson2 CVP Analysis and Cost Structure
lesson3 Recent Studies on CVP Analysis and Cost Structure
lesson4 Conflict Analysis (Chapter 8 of the Reference Book)
lesson5 Managerial Compensation (Chapter 9 of the Reference Book)
lesson6 Earnings Management (Chapter 10 of the Reference Book)
lesson7 Recent Studies on Performance Evaluation and Earnings Management
lesson8 Presentation and Discussion of Related Papers
lesson9 Presentation and Discussion of Related Papers
lesson10 Presentation and Discussion of Related Papers
lesson11 Presentation and Discussion of Related Papers
lesson12 Presentation and Discussion of Related Papers
lesson13 Report Writing
lesson14 Presentation on the final report
lesson15 Presentation on the final report |
Text/Reference
Books,etc. |
Reference Book: Scott, W. R., and P. O’Brien. 2019. Financial Accounting Theory, 8th Edition. Pearson.（ウィリアム・R・スコット，パトリシア・C・オブライエン著，太田康広・椎葉淳・西谷順平訳, 2022,『財務会計の理論と実証』中央経済社。） |
PC or AV used in
Class,etc. |
Handouts, Zoom, Other (see [More Details]) |
| (More Details) |
Handouts |
| Learning techniques to be incorporated |
Discussions |
Suggestions on
Preparation and
Review |
You will be given some homework assignments including class presentation. |
| Requirements |
This course assumes basic knowledge of accounting. Each participant is required to select a topic aligned with their research interests and areas of curiosity. They will report on the assigned paper, summarize related papers, and prepare a report that includes hypothesis development. |
| Grading Method |
Your grade for the course will be determined according to the following scale:
Discussion and Presentation in class 70%
Report 30% |
| Practical Experience |
|
| Summary of Practical Experience and Class Contents based on it |
|
| Message |
Participants are required to bring their own laptops. While statistical analysis itself will not be assigned to participants, it is desirable for them to have an interest in quantitative analysis, as the course involves reading papers that include statistical analyses. |
| Other |
|
Please fill in the class improvement questionnaire which is carried out on all classes.
Instructors will reflect on your feedback and utilize the information for improving their teaching. |