Gilles Poirier, Ph. D., FCMA
819-595-3900, ext. 1765
C.S. McWatters, Ph.D. CMA
613-562-5800 extension 4702
Class Location DMS 4170
Case Study Reports
Class 3 and Class 5
(date to be confirmed)
Three of Class 2, Class 3, Class 4, Class 5 and
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This course focuses on how managers use accounting information and the accounting system to assist them in strategic planning, organisational decision making and management control. It is oriented towards training managers to utilise their internal accounting system, not towards training accountants to design and operate it. You will become familiar with management accounting information, including how this information is used to support strategic objectives. As well, the course will foster your understanding of how management accounting measures can both help and hinder the creation of organisational value. The emphasis is not upon technical skills, but rather the interpretive, analytic and judgement skills required to understand what accounting means, and how accounting provides valuable information to managers. The Telfer MBA distinguishes itself by training students to Lead High Performance Organizations. One of the critical components of high organisational performance is the extent to which employees can understand and integrate business functions in terms of their alignment with organisational strategy. In-depth understanding of how the accounting system is used within and across the organisation is critical to furthering this integration. By effectively utilising accounting information and accounting systems for planning and control, individuals can support strategic goals and foster a climate that encourages efforts to meet performance objectives.
Course Learning Objectives
The course combines both theoretical and applied materials. Emphasis is placed upon in -class discussion, case analysis and problem solving. Specific objectives are: to provide an appreciation of the role of management accounting as part of the firm’s organisational strategy, rather than as a set of computational topics; to gain an understanding of the strengths and limitations of an accounting system and the trade-offs between designing it for planning and designing it for control; to prepare, use and evaluate critically management accounting information for decision making in both a planning and control context;
to understand behavioural and ethical issues in management accounting; and to sharpen analytic and problem-solving skills, including quantitative techniques. The most important requirements for this course are reading the assigned materials, thorough preparation of the assigned problems, and active participation in the classroom.
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Class Format and Evaluation of Student Performance
The course will be a blend of lectures, problem solving and discussion. You will be expected to read and prepare the cases, problems or readings in advance of each class. You should be prepared to answer questions regarding the class material if called upon. Small-group discussion and problem-solving sessions will be used in each class.
MBA 5241 is oriented towards training managers how to utilise their organisation’s internal accounting system to assist them in making decisions and secondly, how these systems are used to control the actions of employees of the firm. Most employers expect leading MBAs to have a high aptitude for understanding and performing financial analyses, including cost analyses. Pricing...