MAGISTER SAINS DAN DOKTOR

FAKULTAS EKONOMIKA DAN BISNIS

UNIVERSITAS GADJAH MADA

MANAGERIAL ACCOUNTING
Syllabus (February 2013)

Instructor

Ertambang Nahartyo, Ph.D., CMA, Akt.

Assistant Professor of Accounting
Faculty of Economics and Business
Universitas Gadjah Mada

Office Office Hours

Ex CGCG, 2nd Fl. West Wing
FEB Building, Universitas Gadjah Mada T & Th
Jalan Humaniora no. 1, Bulaksumur, Jogjakarta 12
pm
Ph. (0274) 548510 Email: ertambang@gmail.com;
https://sintesis.feb.ugm.ac.id

Course Description & Objectives

Managerial accounting concerns with cost analysis and the use of cost
information to develop superior strategies en route to gaining sustainable
competitive advantage. The course requires a deep understanding of a firms
cost structure as well as strategic cost drivers. This course also integrates all
functions of business such as strategic management, human resource,
marketing, finance, and information systems. It brings together in an
integrated and comprehensive way the modern management accounting
methods developed in the last 20 years. As a course it is designed and
developed to provide you with frameworks and strategic options to answer
important questions, such as how do the innovative approaches fit together
to assist management to achieve business goals.

Upon completion of this course students should have developed skills of

analysis, evaluation and synthesis in cost and management accounting and,
in the process, created an awareness of current developments and issue in
the area. Students are also to have basic understanding in research in
management accounting. They are expected to possess the ability to digest,
appreciate, and synthesize research papers in the field.
Learning Method
I believe that to educate is to invite students to think and to prepare their
own framework from that they can learn more when they encounter a new
experience. An interesting educational process, to me, is that from which
both students and the teacher get a richer context. Consequently, this
method requires a thorough preparation before class. As we emphasize on
the development of oral and written skills in this course, my role is to
facilitate discussions. In accounting you learn by doing, it's that simple: you
dont do it, you dont get it. Students who do homework problems before
class earn much better grades and develop a better understanding of the
MAGISTER SAINS DAN DOKTOR
FAKULTAS EKONOMIKA DAN BISNIS
UNIVERSITAS GADJAH MADA

material. Therefore, I encourage you to complete assigned readings, write

synthesis of the readings assigned, and present them before class.

Course Material
1. A.A. Atkinson, R.S. Kaplan, E.M. Matsumura, and S.M. Young. 2012.
Management Accounting: Information for Decision-Making and Strategy
Execution. Upper Saddle River: Pearson Prentice Hall. (A)
2. A. Nishimura. 2003. Management Accounting: Feed Forward and Asian
Perspectives. New York: Palgrave Macmillan. (N)
3. Reading packet (articles).
Grading

Your performance will be evaluated based upon the following parts.

Class participation (incl. presentation and discussion) 30%
Other assignments 20%
Exams 50%

Course Schedule

Sessio Topic Referen

ns ce

1 MA for Decision Making A-1; N-1

2 Strategy and MA A-2; N-10
3 MA and Control Systems A-9; N-2
4 ABC Systems A-5; N-9
5 Customer Profitability Analysis A-6; H-1
6 Process Performance A-7; N-3
7 Life-Cycle Costs A-8; N-8

Mid-semester exam Books

MAGISTER SAINS DAN DOKTOR
FAKULTAS EKONOMIKA DAN BISNIS
UNIVERSITAS GADJAH MADA

8 Strategic Change & Implementation (Naranjo-

Gil & Hartmann (2006, 2007)
9 Management Control (Bisbe & Otley, 2004;
Efferin & Hopper, 2007)
10 Costing (Cardinaels dkk, 2004; Cardinaels,
11 2008)
Transfer Pricing (Ghosh & Boldt, 2006; Chang,
12 Cheng, Trotman, 2008)
Budgeting (Fisher, Frederickson, & Peffer,
13 2006; Davis, DeZoort, Kopp, 2006)
Performance Measurement (Chenhall, 2005;
14 Lillis & Veen-Dirks, 2008)
Incentive Compensation (Fessler, 2003;
Bruggen & Moers, 2007)
Final Exam Articles