MINISTRY OF RESEARCH , TECHNOLOGY, AND HIGHER EDUCATION

FACULTY OF ECONOMICS AND BUSINESS

ACCOUNTING DEPARTMENT
MASTER OF ACCOUNTING
UNIVERSITAS PADJADJARAN

Subject : Seminar on Management Accounting

Subject Code :
Credits : 3 Credits Unit
Semester : I/ Even Academic Year 2018/2019
Lecturers : 1. Wiyas Yulias Hasbu, S.E., MBA., Ak.
2. Syaiful Rahman Soenaria, S.E., M.T., Ak.

Mandatory Literature :
1
Atkinson, Kaplan, Matsumura & Young, Management
Accounting : Information for Decision Making and Strategy
Execution, 6th ed, Pearson Education Limited, 2012
2
Horngren, Datar & Rajan, Cost Accounting : Managerial
Emphasis, 15th ed., Pearson Education Limited, 2015
3
Hansen, Mowen & Guan, Cost Management : Accounting &
Control, 6th ed., South-Western Cengage Learning, 2009
Wheelen & Hunger, Strategic Management and Business Policy :
4 Toward Global Sustainability, 13th ed., Pearson Education
Limited, 2012

SUBJECT SYLLABUS
SEMINAR ON MANAGEMENT ACCOUNTING

Subject
No. Subject Material (2017) References Subject Material (2018)
Meetings
Ref. 1 Ch. 1 How Management Accounting
How Management Accounting
1 1 Information Supports Decision
Information Supports Decision Making Ref. 2 Ch. 1
Making

The Balanced Scorecard and Strategy Ref. 1 Ch. 2 The Balanced Scorecard and
2 2
Map Ref. 2 Ch. 12 Strategy Map
Ref. 1 Ch. 3
3 3 Using Costs in Decision Making Using Costs in Decision Making
Ref. 2 Ch.2,3
Ref. 1 Ch. 3
Accumulated and Assigning Costs to Accumulated and Assigning Costs
4 4 Ref. 2 Ch. 4, to Products
Products
17
Ref. 1 Ch. 5
5 5 Activity-Based Cost Systems Activity-Based Cost Systems
Ref. 2 Ch. 5
Measuring and Managing Customer Ref. 1 Ch. 6 Measuring and Managing
6 6
Relationships Ref. 2 Ch. 14 Customer Relationships
7 7 Case Study Discussion Ref. 1 Ch. 7 Case Study Discussion
 8 Midterm Exam
Ref. 1 Ch. 8
Measuring and Managing Process
Measuring and Managing Process
9 9 Ref. 2 Ch. Performance; Case Study
Performance; Case Study Discussion
19,20 Discussion

Behavioral and Organizational Issues Ref. 1 Ch. 9 Behavioral and Organizational

in Management Accounting and Issues in Management Accounting
10 10
Control Systems; Case Study and Control Systems; Case Study
Discussion Ref. 2 Ch. 20 Discussion

Ref. 1 Ch. 10 Using Budgets for Planning and

Using Budgets for Planning and
11 11 Coordination; Case Study
Coordination; Case Study Discussion Ref. 2 Ch. 6 Discussion

Financial Control; Case Study Ref. 1 Ch. 11 Financial Control; Case Study
12 12
Discussion Ref. 2 Ch. 22 Discussion
Ref. 1 Ch. 8
13 13 Case Study Discussion Case Study Discussion
Ref. 2 Ch. 19
Ref. 1 Ch. 9
14 14 Case Study Discussion Case Study Discussion
Ref. 2 Ch. 20
Ref. 1 Ch.
10,11
15 15 Case Study Discussion Case Study Discussion
Horngren Ch.
6, 22, 19
16 Final Exam

Assessment Composition :
1 Task and Presentations 20%
2 Participation 5%
3 Midterm Exam 35%
4 Final Exam 40%
Total 100%

Task Format :
CHAPTER I Preliminary
CHAPTER II Problems Identification
CHAPTER III Literature Review
CHAPTER IV Discussion
CHAPTER V Conclusion
 References Revision of Subject Material Sub-LO

Ref. 1 Ch. 1

Ref. 2 Ch. 1

Ref. 1 Ch. 2
Ref. 2 Ch. 12
Ref. 1 Ch. 3
Ref. 2 Ch.2,3
Ref. 1 Ch. 3

Ref. 2 Ch. 4, 17

Ref. 1 Ch. 5
Ref. 2 Ch. 5
Ref. 1 Ch. 6
Ref. 2 Ch. 14
Ref. 1 Ch. 7
 Ref. 1 Ch. 8

Ref. 2 Ch. 19,20

Ref. 1 Ch. 9

Ref. 2 Ch. 20

Ref. 1 Ch. 10

Ref. 2 Ch. 6

Ref. 1 Ch. 11
Ref. 2 Ch. 22
Ref. 1 Ch. 8
Ref. 2 Ch. 19
Ref. 1 Ch. 9
Ref. 2 Ch. 20

Ref. 1 Ch. 10,11

Horngren Ch. 6,
22, 19