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Accounting carries great amount of information for strategic analysis and decision making. This course integrates the use of accounting information for strategic decision making. The course will also discuss the limits of the accounting information, how the accounting information can mislead the decision-making process and how to overcome these limitations.

3. Required Textbook and Reading Materials

Advanced Management Accounting, Kaplan Robert and Atkinson Anthony. A, Pearson Publication, 3rd Edition

4. Tentative Session Plan

Session	Topic	Pedagogy
1-2	Strategy and Accounting Case Analysis	Ahold Vs Tesco Case
3-5	Responsibility Accounting · Segmental Reporting · Competitor Accounting · Customer Account and Product Profitability Analysis	Chapter 6 and Chapter 11 from the text book Segmental Reporting (IndAS 108)
6-8	Performance measurement and Management: · Economic Value added and Return measures · Analysis of cashflow o Cashflow from operations o Free cashflow o Case Analysis	Chapter 8, Chapter 13 from the text book
9-10	Cost Management · Volume based cost management · Strategic cost management	Chapter 6 from the textbook
11-12	Activity Based Costing (ABC) · Time driven ABC · Activity Based Management · Case Analysis	Chapter 4 and Chapter 5 from the text Additional readings will also be provided Case: Sippican Corp (A)
13-14	Transfer Pricing · Mechanism and implications · Case	Chapter 9 from the textbook Case: Case will be communicated later
15	Managerial Remuneration · Accounting based remuneration · Market based remuneration	Chapter 13 from the textbook
16-17	Life Cycle and Accounting · Accounting and control for growth companies · Accounting and control for mature companies	Separate reading materials will be provided
18-20	Earnings Management · Techniques and detection of earnings management · Case Analysis	Readings will be provided Case: NEC Corporation

5. Evaluation

Quizzes (20%)

Number of quizzes and the mode of conducting the quizzes will be communicated during the course.

Midterm (25%)

Midterm will be conducted separately. It will consist of conceptual and application-based questions.

End term (30%)

End term will cover the complete course. It will consist of numerical, conceptual and application-based questions.

Assignments (25%)

Details on the assignment will be communicated during the course.

6. Academic Integrity

All the policies, rules and regulations as specified in the Executive MBA, student handbook will be applicable

Created By: Alora Kar on 12/14/2019 at 12:13 PM
Category: MBA(Exe.)2019-20 T-III Doctype: Document