<p>ADMS 4570 3.0: Management Planning & Control Systems:</p><p>Fall 2013: Course Outline Section A: Tuesday: 7-10 pm; Vari Hall 3006 Instructor: John Parkinson [email protected]</p><p>Textbook: Management Control Systems: K.A.Merchant & W.A.Van der Stede Prentice Hall, 3rd Edition, 2012.</p><p>This is a case-based course in how organizations strategize, plan and control their operations. Assessment will be through the following: 1: Analysis and presentation of 2 case studies: 40% (20% each)</p><p>2: Participation in class discussions: 20%</p><p>3: Final examination 40%. 9th September: Week 1: </p><p>Introduction to the course</p><p>How organizations choose strategies;</p><p>How case studies are analyzed.</p><p>Read: Ch. 1: Management & Control</p><p>Porter, M.E., Competitive Strategy: New York, the Free Press, 1980</p><p>Mintzberg, H. Crafting Strategy: Harvard Business Review, 65, #4, July-August 1987, pp. 66-75</p><p>Case discussion & analysis: </p><p>Private Fitness Inc: p. 20 16th September: Week 2:</p><p>Read Ch. 2: Results Control</p><p>Kerr, S. The Best-Laid Incentive Plans: Harvard Business Review, 81, #1, January 2003 pp 27-40</p><p>Case discussion & analysis: </p><p>Loctite Coompany of Mexico; p. 55</p><p>23rd September, Week 3</p><p>Read: Ch. 3: Action, Personnel & Cultural Controls.</p><p>Rucci, A., S.Kirn & R.Quinn: The Employee-Customer-Profit Chain at Sears: Harvard Business Review: January-February 1998, pp.82-97</p><p>Case discussion & analysis: </p><p>Alcon laboratories: p. 112</p><p>30th September: Week 4:</p><p>Read: Ch. 4: Control System Tightness.</p><p>Van der Stede, W.A., The Pitfalls of Pay for Performance: Finance & management, December 2007, pp. 10-13.</p><p>Case discussion & analysis: </p><p>Controls at the Bellagio Casino Resort, p. 134.</p><p>7th October: Week 5:</p><p>Read: Ch 5: Control System Costs:</p><p>Merchant, K.A., The Effects of Financial Controls on data manipulation and Management Myopia; Accounting, Organizations & Society, 15, #4, 1990, pp. 297-313. Case discussion & analysis: </p><p>Game Shop Inc., p. 229</p><p>14th October: Week 6:</p><p>1st group case is due.</p><p>Read: Ch 6: Designing and Evaluation Management Control Systems.</p><p>Marginson, D. & S. Ogden, Coping with Ambiguity through the Budget: the Positive Effects of Budgetary Targets on Managers’ Budgeting Behaviours: Accounting Organizations & Society, 30, #5, July 2005, pp. 435-56</p><p>Case discussion & analysis: </p><p>Diagnostic products Corporation: p. 220 21st October: Week 7</p><p>Read: Ch. 7: Financial Responsibility Centres</p><p>Cools, M. & R. Slagmulder, Tax-Complaint Transfer Pricing & Responsibility Accounting, Journal of Management Accounting research, 21 (2009), pp. 151-78</p><p>Case discussion & analysis: </p><p>Zumwald AG, p. 293.</p><p>28th October: Week 8:</p><p>Read: Ch. 8: Planning & Budgeting.</p><p>Hansen, S.C. & W.A. Vander Stede, Multiple Facets of Budgeting: Management Accounting Research, 15, #4 December 2004, pp. 415-39</p><p>Case discussion & analysis: </p><p>HCC Industries. P. 329</p><p>4th November: Week 9:</p><p>Ch. 9: Incentive Systems.</p><p>Bonner, S.E. & G.B. Sprinkle, The Effects of Monetary Incentives on Effort and Task Performance, Accounting, Organizations & Society, 27, # 4/5, May 2002, pp. 303-45</p><p>Case discussion & analysis: </p><p>Tsinghua Tongfang Co. Ltd. p. 397.</p><p>11th November: Week 10:</p><p>Read: Ch. 10: Financial Performance Measures and their Effects.</p><p>Bebchuk, L., Y. Grinstein and U. Peyer, Lucky CEOs and lucky Directors: Journal of Finance, 65, #6, December 2010, pp. 2363-401 Case discussion & analysis: </p><p>Industrial Electronics. P. 435</p><p>18th November: Week 11:</p><p>Read: Ch. 11: Remedies to the Myopia Problem.</p><p>Laux, C. & C.Leuz, The Crisis of fair Value Accounting, Accounting, Organizations & Society, 34, # 6/7, August-Ocober 2009, pp. 826-34</p><p>Case discussion & analysis: </p><p>First Commonwealth Financial Corporation. P. 466. 25th November: Week 12:</p><p>Read: Ch. 12: Using Financial Results Control in the Presence of Uncontrollable Factors.</p><p>Bol, J. Subjectivity in Compensation Contracting: Journal of Accounting Literature. Pp. 1-24.</p><p>Case discussion & analysis: </p><p>Bank of the Desert (A), p. 543</p><p>1st December: Week 13:</p><p>2nd group case is due.</p><p>Read Chapter 13: Corporate Governance & Boards of Directors.</p><p>Rajagoplan, N. & Y.Zhang, Recurring Failures in Corporate Governance, Business horizons, 52, 2009, pp. 545-52</p><p>Case discussion & analysis: </p><p>Entropic Communications Inc. p. 590 Assessment:</p><p>1: Cases:</p><p>The class will be divided into groups, probably of 5 members. From the cases in the textbook that have not been selected for class discussion, each group will pick 2 cases and submit a written analysis in good case format. These will count 20% each towards the final grade.</p><p>2 * 20% = 40%.</p><p>1st group case is due on 14th October.</p><p>2nd group case is due on 1st December.</p><p>2: Participation:</p><p>During the case analysis and discussion the instructor will keep records of the quantity and quality of the contribution made by each student. A mark for participation will be assessed out of 20%.</p><p>3: Final exam:</p><p>The final exam will be case-study based. It will be open book: it will count 40% of the final grade.</p>