Accounting

Accounting 6302.501

Contemporary Control Systems

Course Syllabus -- Spring 2012

Instructor: Shirley Davenport, Ph.D. Office Phone: (432) 552-2176

Office : MB 2242 E-mail: davenport_s@utpb.edu

Office Hours: 2:00 – 4:00 p.m. Monday and Tuesday, 5:00 – 5:30 p.m. Wednesday, and

8:30 – 9:00 p.m. Monday, and by appointment

Catalog Description:

A study of the design, implementation, and evaluation of control systems intended to support and direct strategic objectives of various organizations.

Prerequisites: ACCT 6301 or equivalent.

Course Objectives:

This course will give you an opportunity to understand, critically analyze, and communicate your thoughts about:

(1) different types of controls and how these controls can be used effectively to influence behavior and improve organizational performance.

(2) the benefits and limitations of accounting-based controls that are common in many organizations.

(3) the similarities and differences between control systems used by organizations of different sizes and in different industries.

(4) the types of information that accounting information systems can provide to management for decision making.

Required Course Materials:

Textbook: Anthony, Robert N. and Vijay Govindarajan, Management Control Systems, 12th edition, McGraw-Hill/Irwin, 2007. ISBN: 9780073100890

Course Grade Determination:

Points Grades

Written Cases (2) 200 A 90 - 100%

Exams (2) 200 B 80 - 89%

Group Case (1) C 70 - 79%

Presentation (1) 75 D 60 - 69%

Written portion 75 F Below 60%

Participation 50

Total points 600

Course grades will be assigned based on percentage of total points earned:

Exams:

A mid-term and final exam will be given. The exams may be comprised of problems, short-answer questions, and mini-cases.

Cases:

Two written cases will be assigned during the semester. The cases should be prepared and submitted individually. You may discuss these cases...