ACCT 454 v5: Decision Analysis Report a Broken Link

ACCT 454 provides advanced coverage of managerial accounting concepts and the use of accounting information for managerial decision making. This course aims to develop a conceptual understanding of the role of management accounting information in supporting management decisions. Through a case-based approach, you will apply cost management theory to real-life scenarios. Along the way, you will develop your ability to assess a managerial situation and apply the appropriate managerial accounting tools or theory to analyze the situation and develop recommendations.

Required Readings


Lesson 1


McNair, C. J. (2007). Beyond the boundaries: Future trends in cost management. Cost Management, 21(1), 10-21.
Mersereau, A. (2006). Pushing the art of management accounting. CMA Management, 79(9), 22-27.
Player, S. (2004). How does your budgeting system impact ethical behavior? Cost Management, 18(3), 15.

Lesson 2


Ellet, W. (2007). How to analyze a case. Boston, MA: Harvard Business School Press.
The link to this item is located on the Overview, Resources, Objectives page in your online course.
Kreuze, J., & Langsam, S. (2009). Ace Fertilizer Company: Ethical cost allocations and price determination. IMA Educational Case Journal, 2(3), 1-5. Join the Lesson 2 discussion forum to answer the assigned questions and respond to other students' postings.

Lesson 3


Cooper, R., & Kaplan, R. S. (1988). How cost accounting distorts product costs. Management Accounting, 69(10), 20-27.   The authors discuss problems with traditional cost accounting, including the inadequacy of both variable and full costing methods for accurate product costing and the failure of both marginal and fixed-cost allocations.

Lesson 4


Vokurka, R. J., & Lummus, R. R. (2001). At what overhead level does activity-based costing pay off? Production and Inventory Management Journal, 42(1), 40-47.
Kaplan, R., & Narayanan, V. G. (2007). Measuring and managing customer profitability. In S. M. Young, Readings in Management Accounting (p. 73). Upper Saddle River, NJ: Pearson Education.
Albright, T. L. (2008). Forest Hill Paper Company. IMA Educational Journal, 1(2), article 4. Join the Lesson 4 discussion forum to answer the assigned questions and respond to other students' postings.
Brewer, P. C., Juras, P. E., & Brownlee, E. R., II (2003). Global electronics, Inc.: ABC implementation and the change management process. Issues in Accounting Education, 18(1), 49-69. Assignment 1 case study.

Lesson 5


Roth, H. P., & Albright, T. L. (1994). What are the costs of variability? Management Accounting, 75(12), 51-55.
Kaplan, R. S., & Ittner, C. (1988). Texas Instruments: Cost of quality (A). Boston, MA: Harvard Business School Publishing.

The link to this item is located on the Discussion Forum page in your online course.

Join the Lesson 5 discussion forum to answer the assigned questions and respond to other students' postings.

Lesson 6


Drtina, R. E. (1994). The outsourcing decision. Management Accounting, 75(9), 56-62.
Stinson, J. B. (2002). Cost allocation: From the simple to the sublime. Management Accounting Quarterly, 4(1), 1-10.
Ansari, S., Mulligan, P., & Nanni, A. J. Jr. (2008). Pelarsen Windows: Humans v. robots. IMA Educational Case Journal, 1(3), article 3. Assignment 2 case study.

Lesson 7


Shim, E., & Sudit, E. (1995). How manufacturers price products. Management Accounting, 76(8), 37-39. The journal name "Management Accounting" was changed to "Strategic Finance" in 1999. The Proquest online journal database where this article is stored labels all issues under the current name, so the journal name at the top of this PDF file ("Strategic Finance") is not strictly accurate. When you cite this article, be sure to use the correct reference (above).

Lesson 8


Sharman, P. A. (2003). Bring on German cost accounting. Strategic Finance, 85(6), 30-38.
Grasso, L. (2008). Aero Gear Inc.: Performance measurement, cost management and product costing in a lean transition. IMA Educational Case Journal, 1(3), article 1. Join the Lesson 8 discussion forum to answer the assigned questions and respond to other students' postings.

Lesson 9


Kaplan, R. S., Weiss, D., & Desheh, E. (1997). Transfer pricing with ABC. Management Accounting, 78(11), 20-28.
Kaplan, R., & Norton, D. (2004). Measuring the strategic readiness of intangible assets. Harvard Business Review, 82(2), 52-63.
Carr, L. (2008). Delivering the Irving promise. IMA Educational Case Journal, 1(3), article 2. Join the Lesson 9 discussion forum to answer the assigned questions and respond to other students' postings.

Lesson 10


Kohn, A. (1993). Why incentive plans cannot work. Harvard Business Review, 71(5), 54-63.
Heineman, J. (2008). The fatal flaw in pay for performance. Harvard Business Review, 86(6), 31-34.
Larcker, D. F., & Tayan, B. (2008). Attention shoppers: Executive compensation at Kroger, Safeway, Costco and Whole Foods. Stanford Graduate School of Business, Case CG-13.

The link to this item is located on the Discussion Forum page in your online course.

Join the Lesson 10 discussion forum to answer the assigned questions and respond to other students' postings.

Burney, L., & Paul, A. (2008). Financial Services Corporation: Implementing an HR balanced scorecard. IMA Educational Case Journal, 1(2), article 2. Assignment 3 case study.
Brewer, P., & Kennedy, F. (2008). Creating a lean enterprise: The case of the Lebanon Gasket Company. IMA Educational Case Journal, 1(4), article 2. Assignment 3 case study.