...of Management Accounting Research Edited by Christopher S. Chapman, Anthony G. Hopwood and Michael D. Shields r 2007 Elsevier Ltd. All rights reserved Management Accounting and Operations Management: Understanding the Challenges from Integrated Manufacturing Allan Hansen and Jan Mouritsen Copenhagen Business School, Denmark Abstract: Innovations in operations management, like just-in-time, total quality management, automation, have produced a new manufacturing paradigm that challenges management accounting design and practices. The new manufacturing paradigm, which we conceptualise as integrated manufacturing, focuses upon the lateral flow of products and services, and thereby confronts management accounting ideals of hierarchical flows of information for planning and control. In this chapter, we take a closer look at management accounting research and the responses that have been made to the challenge from the new operational practices. We examine the extent to which changes in management accounting practices are observed, and the way in which design changes are recommended within organisations committed to the new manufacturing paradigm. Furthermore, we reflect upon the role of accounting as a management tool in integrated manufacturing, and on possible future research questions, so as to enrich our knowledge of the management accounting/operations management interface. Introduction Innovations in operations management (OM) have challenged management accounting...
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...UNDERGRADUATE CURRICULA AND FACULTY 2007 – 2011 Proposed 2009 – 2013 2 Requirements for the BBA degree: Foundation Courses 40-41 Credits Core Courses 45 Credits Departmental Requirement 24 Credits Minor 15 Credits Total variable requirement for Graduation 124-125 Credits Foundation Courses Communication Skills ENG 101 ENG 102 ENG 105* ENG 106 ENG 202 Listening and Speaking Skills English Reading Skills Business English Advanced English Skills Introduction to English Literature 40-41 Credits 9 3 3 3 3 3 * Prerequisite ENG 101 & 102 Note: students not exempted from ENG 101 and ENG 102 will have to take ENG 101, ENG 102 and ENG 105. Note: students exempted from ENG 101 and ENG 102 will have to take ENG 105, ENG 106, ENG 202 Computer Skills CIS 101* CSC 101** Fundamentals of Computer System Introduction to Computer Science 3 3 3 * For students without basic knowledge of computer **For students with basic knowledge of computer & mandatory for students with Major in subjects offered from the SECS Numeracy MAT 100* MAT 210* Basic University Mathematics 1 Basic University Mathematics 2 6 3 3 3 *MAT 100 and MAT 210 mandatory for SLAS majors(English, Media & Communication, Anthropology) other than Sociology MAT 101* MAT 211* MAT 102* MAT 212* Intermediate University Mathematics II Probability and Statistics Introduction to Linear Algebra & Calculus Probability & Statistics for Sc. & Engr. 3 3 3 3 **MAT 101and MAT 211 mandatory for...
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...Broad band Telecommunication. UNIT-II Mobile Commerce Introduction to Mobile Commerce, Mobile Computing Application, Wireless Application Protocols, WAP Technology, Mobile Information Devices, Web Security Introduction to Web security, Firewalls & Transaction Security, Client Server Network, Emerging Client Server Security Threats, firewalls & Network Security. UNIT-III Encryption World Wide Web & Security, Encryption, Transaction security, Secret Key Encryption, Public Key Encryption, Virtual Private Network (VPM), Implementation Management Issues. UNIT - IV Electronic Payments Overview of Electronics payments, Digital Token based Electronics payment System, Smart Cards, Credit Card I Debit Card based EPS, Emerging financial Instruments, Home Banking, Online Banking. UNIT-V Net Commerce EDA, EDI Application in Business, Legal requirement in E -Commerce, Introduction to supply Chain Management, CRM, issues in Customer Relationship Management. References: 1. Greenstein and Feinman, “E-Commerce”, TMH 2. Ravi Kalakota, Andrew Whinston, “Frontiers of Electronic Commerce”, Addision Wesley 3. Denieal Amor, “ The E-Business Revolution”, Addision Wesley 4. Diwan, Sharma, “E-Commerce” Excel 5. Bajaj & Nag, “E-Commerce: The Cutting Edge of Business”, TMH INFORMATION SYSTEMS (TIT-502) Unit-I Foundation of Information Systems: Introduction to information system in business, fundamentals of information systems, solving...
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...ORGANIZATIONS (BRINKER INTERNATIONAL, ENRON, HARLEY-DAVIDSON, HEWLETT-PACKARD, PATAGONIA, AND THE AMERICAN HEART ASSOCIATION). THIRD, IT POINTS OUT THE CRITICAL ROLE OF CHANGE AND CHALLENGE, FOLLOWED BY A DISCUSSION OF HOW PEOPLE LEARN ABOUT ORGANIZATIONAL BEHAVIOR. THE CHAPTER FINISHES BY RELATING THE VARIOUS FEATURES OF THE BOOK TO LEARNING STYLES AND OUTLINING THE PLAN FOR THE BOOK. LEARNING OBJECTIVES AFTER READING THIS CHAPTER, YOU SHOULD BE ABLE TO DO THE FOLLOWING: 1. Define organizational behavior. 2. Identify six interdisciplinary contributions to the study of organizational behavior. 3. Identify the important system components of an organization. 4. Describe the formal and informal elements of an organization. 5. Understand the diversity of organizations in the economy, as exemplified by the six focus organizations. 6. Recognize the challenge of change for organizational behavior. 7. Demonstrate the value of objective knowledge and skill development in the study of organizational behavior. KEY TERMS CHAPTER 1 INTRODUCES THE FOLLOWING KEY TERMS: organizational behavior change challenge psychology sociology engineering anthropology management medicine task people structure formal organization informal organization Hawthorne studies total quality management (TQM) objective knowledge skill development the CHAPTER SUMMARized I. THINKING AHEAD: CHANGING ADMINISTRATIONS, BUSINESS,...
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...Key to key account management: relationship (guanxi) model Y.H. Wong Department of Business Studies, Hong Kong Polytechnic University, Kowloon, Hong Kong Introduction There are three major marketing problems facing most international firms today: the difficulty, arising from product range diversity, of segmenting its customers and maintaining long-term relationships with key customers; second, the obstacles of obtaining long-term business contracts from big multinationals; and third, how do the firms evaluate the relationship quality of their key customers? McDonnell Douglas, Peugeot and Japanese retailer Yaohan are all fighting for higher market shares in China because they are shaken down by the Government’s policy swings and railroaded into bad partnerships with key customers who mainly squeeze for advanced technology (Clifford et al., 1997). Many companies receive a big percentage of their sales from relatively few customers. Key account management has been increasingly important in international markets. Key account programs differ considerably across countries and firms, but all organizations have to decide how to identify their own major accounts and how to organize for effective relationship building with them. The purpose of this article is to assist organizations to determine the positioning of their major customer relationships so as to formulate key account relationship marketing strategies and implement them effectively in China and other Asian countries. This...
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...|Statistics for Management |3 |1 |0 |4 | |BA9102 |Economic Analysis for Business |4 |0 |0 |4 | |BA9103 |Total Quality Management |3 |0 |0 |3 | |BA9104 |Organizational Behaviour |3 |0 |0 |3 | |BA9105 |Communication Skills |3 |0 |0 |3 | |BA9106 |Accounting for Management |3 |1 |0 |4 | |BA9107 |Legal Aspects of Business |3 |0 |0 |3 | |BA9108 |Seminar I – Management Concept |0 |0 |2 |1 | | |Total | | | |25 | SEMESTER – II |Code No. |Course Title |L |T |P |C | |BA9121 |Operations Management |3 |0 |0 |3 | |BA9122 |Financial Management ...
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...08AA801 TOTAL QUALITY MANAGEMENT 3 0 0 100 UNIT – I INTRODUCTION 9 Definition of Quality, Dimensions of Quality, Quality Planning, Quality costs - Analysis Techniques for Quality Costs, Basic concepts of Total Quality Management, Historical Review, Principles of TQM, Leadership – Concepts, Role of Senior Management, Quality Council, Quality Statements, Strategic Planning, Deming Philosophy, Barriers to TQM Implementation Definition of Quality QUALITY A high degree of excellence Electronic gadgets by SONY Suiting’s by RAYMOND Storewel by GODREJ Aircraft Engines by ROLLS ROYCE Degree to which a set of inherent characteristic fulfils requirements Degree – poor / good/ bad Inherent – existing in something as a permanent characteristic eg. Coal from India, Australia Characteristic – Can be Qualitative / Quantitative Fulfilling – satisfying / meeting the requirements Requirements – needs, wants ,desire Conformance to specifications - as per JOSEPH JURAN Quality – Customers’ perspective Fitness for use - as per PHILIPS CROSSBY: how well the product function supposed to be Quality of Design : Designing Quality characteristics into a product / Service for eg. Cars from Mercedes Benz and Ford Motors are equally ‘fit for use’ but with different design dimensions Machineries from England and Germany are rugged and robust design whereas Japanese machines are high performance with limited life span say, 5 years Quality is conformance...
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...Syllabus Certified General Accountants Association of Canada 100 – 4200 North Fraser Way Burnaby, British Columbia Canada V5J 5K7 www.cga-canada.org © CGA-Canada, 2013 All rights reserved. These materials or parts thereof may not be reproduced or used in any manner without the prior written permission of the Certified General Accountants Association of Canada. Printed in Canada ISBN for an individual volume: 978-1-55219-599-4 About CGA-CANADA _________________________________________ CGA-Canada today The CGA designation focuses on integrity, ethics, and the highest education requirements. Recognized as the country’s accounting business leaders, CGAs provide strategic counsel, financial leadership, and overall direction to all sectors of the Canadian economy. The Certified General Accountants Association of Canada — CGA-Canada — sets standards, develops education programs, publishes professional materials, advocates on public policy issues, and represents CGAs nationally and internationally. The Association represents 75,000 CGAs and students in Canada, Bermuda, the Caribbean, Hong Kong, and China. Mission CGA-Canada advances the interests of its members and the public through national and international representation and the establishment of professional standards, practices, and services. A proud history CGA-Canada was founded in Montréal in 1908 under the leadership of John Leslie, vicepresident of the Canadian Pacific Railway. From the beginning, its objective...
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...(GLCT) Programme continues to be implemented, if anything with greater urgency and focus • Government Linked Investment / Companies (GLIC/GLCs) must aspire to greater heights, whether best in class or emerging as future regional, if not global champions Source: Prime Minister’s Keynote Address at Invest Malaysia Forum 2012 3 HISTORY AND EVOLUTION OF GLCs 1969 Maybank becomes government owned 1972 LTAT established 1979 Sime Darby is Malaysianised 1957 1987 Jabatan Telekom Corporatised 1992 Malaysian Airport and Postal Department provatised 1997 Industrialisation and moving up the value chain 1951 EPF established 1983 Rapid economic growth and privatisation 1962 LTH established 1978 PNB established 1970 Launch of New Economic Policy (NEP) Malaysianised GLCs Value adding to Malaysia’s Natural resources 1985 Proton launch first model 1981 Launch of Heavy Industrialisation Programme 2005 CURRENT 2000 Financial Crisis 1994 KNB began operations 1994 1990 Lembaga Letrik Negara Corporatised Corporatised Providing Essential Public Services 1999 Bank Bumiputra merger with Commerce Bank 2002 MAS widespread asset unbundling exercise 1998 Danaharta established Recapitalised and Restructured Recovering from the Crisis Recovery and...
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...LIST OF CONTRIBUTORS Solomon Appel Robert H. Ashton Reza Barkhi Metropolitan College of New York, New York, NY, USA Fuqua School of Business, Duke University, Durham, NC, USA Pamplin College of Business, Virginia Polytechnic Institute and State University, Blacksburg, VA, USA School of Management, University of Michigan-Dearborn, MI, USA College of Business Administration, San Diego State University, San Diego, CA, USA Department of Accounting, University of Arkansas at Little Rock, AR, USA Zicklin School of Business, CUNY – Baruch College, New York, NY, USA Belk College of Business, University of North Carolina at Charlotte, NC, USA College of Business and Economics, West Virginia University, Morgantown, WV, USA RSM Erasmus University, Department of Financial Management, Rotterdam, The Netherlands Mohamed E. Bayou Chee W. Chow Cynthia M. Daily Harry Z. Davis Nabil Elias Arron Scott Fleming Frank G. H. Hartmann vii viii LIST OF CONTRIBUTORS Fred A. Jacobs Frances Kennedy James M. Kohlmeyer, III Leslie Kren John Y. Lee Michael S. Luehlfing Adam S. Maiga School of Accountancy, Georgia State University, Atlanta, GA, USA Department of Accountancy and Legal Studies, Clemson University, SC, USA College of Business, East Carolina University, Greenville, NC, USA School of Business, University of Wisconsin, Milwaukee, WI, USA Lubin School of Business, Pace University, Pleasantville, NY, USA School of Professional Accountancy, Louisiana Tech University, LA...
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...[pic] Organisational Change Management in Stanley Works Introduction The change process of management in an organisation is not an easy task to implement and execute; especially, if the employee’s are already immune to the company’s existing organisational culture, practices, policies and standards. Waddell/Cummings & Worley (2011) cited in Lewin’s Change Process (2001) suggested that an evolutionary three phase theory would motivate people and cultivate newly acquired patterns of behaviour (Waddell/Cummings & Worley 2011). In addition, if the organisation is operating in diverse locations globally - the transition of change ideology to a state of equilibrium will be compounding. In this connection, the incumbent paper will discuss change of management implemented in Stanley Works Business Structure. The document will also contrast types of change adopted by Stanley works Australia (Andrews et al 2011 (p.1-7). representative of maintaining global competiveness and sustainability. The parent entity perspective will be highlighted and criticised as academic discussion to determine a structured adaptation of the four major components of the organisation; people, process, structure and technology utilised during transition. To improve the company’s ‘strength through structure’ the company’s performance would benefit from investing in collective intelligence, capability, competence and values, and in particular the adoption of a better marketing approach and methodologies...
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...International Journal of Project Management 27 (2009) 182–193 www.elsevier.com/locate/ijproman Rethinking IT project management: Evidence of a new mindset and its implications Chris Sauer a,*, Blaize Horner Reich b b a Fellow in Information Management, Saıd Business School, University of Oxford, Egrove Park, Oxford OX1 5NY, UK ¨ Professor, Segal Graduate School of Business, Simon Fraser University, 500 Granville Street, Vancouver, BC, Canada V6C 1W6 Received 12 August 2008; accepted 19 August 2008 Abstract This paper contributes to the rethinking project management agenda in relation to the information technology (IT) sector. Our analysis of the evolution of thinking and practice among leading IT project managers across four countries elicits nine principles and four personal qualities that constitute the core of a mindset that facilitates rethinking the practice of IT project management. We compare this with the Rethinking Project Management research agenda [Winter M, Smith C, Morris P, Cicmil S. Directions for future research in Project management: the main findings of a UK government-funded research network. Int J Project Manage 2006;24(8):638-649.]. Our contribution is to (1) validate the directions defined in that agenda; (2) identify elements not incorporated in it and (3) provide examples that crystallise the agenda for the domain of IT project management. Ó 2008 Elsevier Ltd and IPMA. All rights reserved. Keywords: Project management; Information technology; Research;...
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...view quality subjectively and in relation to differing criteria based on their individual roles in the production-marketing value chain. ANS: T PTS: 1 DIF: Difficulty: Easy NAT: BUSPROG: Analytic TOP: A-head: Defining Quality KEY: Bloom's: Knowledge 2. The transcendent definition of quality provides a means by which quality can be measured or assessed as a basis for practical business decisions. ANS: F PTS: 1 DIF: Difficulty: Moderate NAT: BUSPROG: Analytic TOP: A-head: Defining Quality KEY: Bloom's: Comprehension 3. According to the product perspective of quality, larger number of product attributes are equivalent to higher quality. ANS: T PTS: 1 DIF: Difficulty: Easy NAT: BUSPROG: Analytic TOP: A-head: Defining Quality KEY: Bloom's: Knowledge 4. The user perspective of quality judges a product based on how well the product performs its intended function. ANS: T PTS: 1 DIF: Difficulty: Easy NAT: BUSPROG: Analytic TOP: A-head: Defining Quality KEY: Bloom's: Knowledge 5. According to the manufacturing perspective of quality, quality is based on the relationship of product benefits to price ANS: F PTS: 1 DIF: Difficulty: Moderate NAT: BUSPROG: Analytic TOP: A-head: Defining Quality KEY: Bloom's: Comprehension 6. Inspection was the primary means of quality control during the first half of the twentieth century. ANS: T PTS: 1 DIF: Difficulty: Easy NAT: BUSPROG: Analytic TOP: A-head: History of Quality Management KEY:...
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...MGMT 371 – Test 1 (9,1,2,4,7,8) Chapter 9: Managerial Decision Making Decision: a choice made from available alternatives Decision-making: the process of identifying problems and opportunities and then resolving them Programmed decisions: involve situations that have occurred often enough to enable decision rules to be developed and applied in the future Non-programmed decisions: are made in response to situations that are unique, are poorly defined and largely unconstructed, and have important consequences for an organization Certainty: all the information the decision maker needs is fully available Risk: a decision has clear-cut goals and that good information is available, but the future outcomes associated with each alternative is subject to change Uncertainty: managers know which goals they wish to achieve, but information about the alternatives and future events is incomplete Ambiguity: the most difficult decision situation; the goals to be achieved or the problem to be solved is unclear, alternatives are difficult to define and information about outcomes is unavailable * Can create a “wicked decision problem” which are associated with conflicts over goals and decision alternatives Classical-rational model: decision making based on rational economic assumptions and manager beliefs about what ideal decision making should be * Economics assumes that people are rational * How a decision maker SHOULD decisions (normative) * Considers all the alternatives...
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............6 2. BBA Programme....................................................11 a. Structure of BBA Programme..……………....12 b. Layout for BBA Programme..........................13 c. Semester-wise Breakup for BBA…...............14 3. Bachelor of Business Studies (BBS)......................15 4. MBA Programme....................................................16 a. Structure of MBA Programme........................17 b. Semester-wise Breakup for MBA...................19 5. MS in Management Sciences................................20 a. Structure of MS Programme...........................20 b. Eligibility for Non-business Degree Holders...21 6. Roadmap for Business Education…………............24 7. BBA Course outlines...............................................25 a. Compulsory Courses for BBA...…….…..........25 b. Foundation Core Courses...........…....…....... 41 c. Major Core Courses........................................59 d. Major Elective Courses...................................75 e. Management Specialisation Courses..............89 f. Marketing Specialisation...............................105 g. Finance Specialisation..................................105 8. BBS Course outlines..............................................116 a. Core Courses................................................116 b. Elective...
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