MBA Online

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA3436
Course Title : Strategic Management Accounting
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA3227Management Accounting III
Learning Outcomes : At the end of this course, students should be able to:
1. Explain the changing direction of management accounting, the factors
driving change and the information needs in the design of management
accounting control systems.
2. Apply relevant knowledge and analytical skills related to management
control process techniques using case analysis.
3. Use relevant management accounting information in designing and
implementing business strategies.
4. Evaluate behavioural and organizational implications of financial and
non-financial criteria in performance measurement.
5. Analyse recent developments in management accounting and control
systems.
Synopsis of Course Contents : This course covers advanced topics in management accounting and control
systems. Issues related to the design, implementation and use of
management control systems to implement business strategies are
discussed. Emphasis is given to the techniques of management accounting
control process relating to transfer pricing, budgeting and management
compensation. In addition, behavioural considerations in the use of these
techniques, such as motivation, goal congruence, and relative roles of
superiors and subordinates are also discussed. Recent issues related to
management accounting and control in the changing business
environments are discussed. Comprehensive case studies and journal
articles are used extensively in this course.
Assessment : Continuous Assessment : 40%
Final Examination : 60%

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA3432
Course Title : Advanced Taxation
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA2220 Business & Corporate Taxation
Learning Outcomes : At the end of this course, students should be able to:
1. Compute advanced aspects of RPGT in relation to individual and
corporate entities, tax incentives on pioneer status, ITA and
infrastructure allowance.
2. Design tax planning strategies for individuals and companies.
3. Compare and contrast tax audit and tax investigation and to compute
unreported income.
4. Compute tax liability for deceased person’s estate and its executor,
trust, REITS and its profit repatriation to shareholders.
5. Identify tax implications of Islamic financing on muamalat transactions
and the implications of Labuan IOFC in relation to international
business.
Synopsis of Course Contents : This course covers advanced aspects of real property gain tax, tax
incentives, tax planning, tax audit and investigation and Islamic financing
on muamalat transaction.
Assessment : Continuous Assessment : 40%
Final Examination : 60%

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Marketing and Information Systems
Programme of Study : Bachelor of Business Administration
Bachelor of Accounting
Course Code : CBEB2103
Course Title : Production Management
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : None
Learning Outcomes : At the end of this course, students should be able to:
1. Demonstrate the basic understanding of production and operation
management.
2. Differentiate the different frameworks of production systems.
3. Apply the concepts of production functions in factory and service
management.
4. Identify current trends in production management.
5. Analyse techniques and models of decision making.
Synopsis of Course Contents : The course is divided into two parts. First part consists of the nature of
operation management, forecasting, product, process, and service design,
facility capacity, location and layout and operation technologies.The
second part consists of quality management, strategic allocation of
resources, project management, Just in Time and lean manufacturing,
production planning, inventory management, resource requirements
Planning: MRP, and employee productivity
Assessment : Continuous Assessment: 50%
Final Examination : 50%

Faculty of Business and Accountancy University of Malaya

Faculty : Business and Accountancy
Department : Marketing and Information Systems
Programme of Study : Bachelor of Accounting
Course Code : CMEA3226
Course Title : Advanced Accounting Information Systems
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CMEA2216 Accounting Information Systems
Learning Outcomes : At the end of this course, student should be able to:
1. Describe the accounting information systems development life cycle.
2. Analyse alternative system development methods.
3. Examine current issues in accounting information systems
development.
4. Apply project management techniques in developing accounting
information systems.
5. Demonstrate the usage of a project management software.
Synopsis of Course Contents : System Development Life Cycle (SDLC) and its objectives are discussed
followed by analysis, design, implementation and operation. Alternative
methodologies in systems development are discussed. These include
prototyping, end-user computing, etc. Current issues in accounting
information systems and advanced technologies information systems will
also be covered. Students will also be required to apply MS project.
Assessment : Continuous Assessment: 40%
Final Examination : 60%

Graduate School of Business Sciences at University of Tsukuba

Advanced Program

Marketing Communication
Consumer Marketing
Selected Topics in Marketing Science
Distribution System Theory
Advanced topics in marketing and strategic management
Fundamentals in Strategic Management
Human Resource Development
Business and Society
Management in Non-Profit Organizations
Medical and Walfare Management
Topics of Sport Business
Topics of Professional Sport
Budgetary Planning and Control
Capital Market and Business
Advanced Topics in Financial Engineering
Mathematical Finance
Advanced Management Accounting
Advanced Topics in Financial Business
Econometric Methods
Statistical Methods and Their Application
Advanced Statistical Model
Advanced Theory in Stochastic Processes
Applied Probadility Theory
Fundamentals of Mathematical Programming
Logistics
Advanced Techniques of Product Design
Fundamentals of Total Quality Management
Fundamental of Dynamic Systems
Soft Computing
Fundamentals of Management Science
Special lecture on Performance Management
Special lecture on Project Management
Production Management
Special Lecture in Management Science
Software Design and Implementation
Advanced Lectures of Information　retrieval
Intellectual Document Control
Human Interfaces
Information Systems Technology
Issues on Network
Information Management
Special Lecture on Software Engineering
Requirements Engineering
Complex networks
Intelligent systems
Media and Information Management
Information and Media Strategies
Special Lecture on Information Systems
Special Lecture on Computer Sciences
Systems Engineering

Graduate School of Business Sciences at University of Tsukuba
Business Informatics (BI)

This program fosters human resources who are equipped with a broad basic knowledge of IT, the business environment, and management, and who are engaged in such tasks as planning new businesses using IT, or envisaging, design, order, and development of information systems. These include professionals capable of planning a new marketing technique using the World Wide Web and other Internet technologies or identifying business needs for different information systems in order to design and evaluate systems that meet those needs.
To this end, students learn basic knowledge in overall information processing technologies and then acquire specialized knowledge in areas such as information security, information search, data mining, and software development.
[Example Research Subjects]
Research on Extraction of Knowledge from Free-Form Descriptive Data in Customer Satisfaction Survey
Research on an Efficient Use of Analyst Information Using Text Mining
Research on the Method of Configuring an Administrative Agency Website Automatic Update System
Research on Software Documentation for Estimating the Development Scale
Correlation Between Information System Implementation Method and Organizational Form
Proposal of Web Browse Information Reuse and Search Interface
Proposition for a User-Oriented System Requirements Definition Method Using Visual Representation
Development of a Programming Language and Environment Specializing in Game Description
Development of Trade Finance EDI Gateway Server System and Demonstration of the Effects of its Implementation
Correlation between IT Strategy and Business Performance in the Banking Business
Value Map-Driven Method of Evaluating Information Systems
Empirical Research on a Process Integration Model for the Financial Business

Database Design and Management Strategies
With the rapid advancement in computer usage, use of databases for strategic purposes has progressed dramatically. Knowledge of database fundamentals is a must for any manager, from top executive level to operational level. Words such as Database Marketing, Data Mining, and Data Warehousing have become buzz words among business people recently. In this course, students learn the fundamentals of database theory. They also explore existing databases and then design, create, and build a user interface in a database project of their choice while learning a popular database software tool. Samples of recent student projects have been in databases developed for e-commerce, finance management, human resources management, and property management.

ICS , Graduate School of International Corporate Strategy

[Term 4] The Information Economy (R. Davies) (2009/Term 3&4 (Spring&Summer))

Advances in digital technologies and network services continue to fuel expansion of the information economy. Epitomized by companies such as Amazon, Google, Yahoo!, eBay, Apple, Microsoft, Nokia, NTT DoCoMo, Sony, and Nintendo, the information economy is at the leading edge of new business models for selling products and services, with and without analogues in the traditional economy.

At the center of this evolution are software platform ecosystems, consisting of constellations of mutually dependent communities of businesses and consumers with a symbiotic relationship to one another that create value through the coordinated efforts of their members. Analysis of the underlying economics of these ecosystems provides important insights into business models, product design, pricing structures, and competitive dynamics, as well as the variable nature of the upstream and downstream integration of software platforms with hardware manufacturers, content providers, application and middleware developers, and end users.

These developments have also given rise to profound changes in the retail market, both traditional and virtual, as exemplified in Long Tail economics. The most successful Internet businesses today are capitalizing on new digital technologies that drive demand down the Long Tail distribution curve and create markets of infinite choice for consumers. By applying principles from economics, history, and business analysis to case studies and other media sources, this course aims to identify the fundamental trends that are shaping the information economy, forming new industries, transforming others, and often sweeping away old ones in a wake of “creative destruction.”
Course Structure

The course begins with introductory lectures on (1) the Long Tail, which currently manifests itself largely as an Internet phenomenon, and (2) the underlying features of software platform ecosystems. By mapping these ecosystems, we will discover important principles that influence pricing, design, organization, and the governance of businesses operating in the information economy. Subsequent lessons apply these principles to detailed analyses of some of the most prominent platform-based industries today, including personal computers, smart phones, video games, and digital media (music, movies, and books), identifying sustainable business models and the key technological drivers and revenue streams that lead to profitability. Following an investigation into issues involving copyrights in cyberspace, the focus shifts to an examination of business models that underlie Web-centric services, such as search and advertising, online auctions and payment systems, e-tailing, and social networking. The choice of cases, articles, and topics is updated each year. In the past, the course included cases on Apple iPod/iTunes, Electronic Arts, NetFlix, BitTorrent, Google, Amazon, eBay, NTT DoCoMo, Mobile Felica, and LinkedIn.
Teaching Method

The course will be taught using interactive lectures and class discussions based on assigned cases and other readings. There will be a midterm paper and an in-class final examination (open book), requiring focused analysis of specific industry trends and business models that will allow students to apply insights discovered in class and formulate their own views.

ICS , Graduate School of International Corporate Strategy

[Term 4] Innovation & Organization (E. Osono) (2009/Term 3&4 (Spring&Summer))

The annual reports of many companies talk about their aim to come up with innovation. However, it is not easy. Why? It is because it is often difficult for an organizational environment that encourages innovation to co-exist with an organizational environment that supports the efficient and reliable execution of an established business. For innovation, you need an organizational environment that encourages innovation, namely, risk taking, an action orientation, learning from failure, and slack resources, to name a few. For execution, there must be accountability for the results and less tolerance for failure.

This course builds on the knowledge in Knowledge Management, Organizational Behavior, and Innovation Management to deepen your understanding of organizational design, management practices, idea generation, and the experimentation process for innovation. It tries to answer such questions as, “how can I make my group innovative?” and “what are the critical characteristics for idea generation and the experimentation process?” (Module 1), “what is the organization that encourages innovation rather than hinders it like?” (Module 2), and “how can we develop innovative new businesses within a large organization?” (Module 3). In addition, throughout the course, students will be asked to conduct some individual-level exercises outside of the classroom, which will ask you for example, “Do at least one thing differently from your normal routine” and “Make all of your mundane decisions on an intuitive yes/no basis.”

This course has two aims. One is to help you develop to become a better player as an individual who can take different perspectives, pay attention to details, and be mindful. The second is to help you develop to become a better team leader of innovative projects. You do not have to wait until you climb up the corporate ladder to make your company more innovative. There are many things you can do. Understanding several core factors for innovative organization will give you the foundation.

The Term 2 (Winter) course, Innovation & Competition, which focuses on the strategy side of innovation management, and this course are complementary but independent enough so that those students who did not take Innovation & Competition will still learn effectively.
Teaching Method

The course is case-oriented. The core factors of innovative organizations are not complicated, but how to implement them in organizations is the challenge. Hence, we learn from best practice companies in innovation such as IDEO, 3M, Toyota, Bandai, and IBM. Learning will take place from discovering why these core factors are critical through interactive discussions, your own effort to apply critical factors to cases, exercises, as well as comments from your fellow students. Also, we invite guests to the class to learn from their experience of dealing with the critical factors.

ICS , Graduate School of International Corporate Strategy

[Term 3] Business Research (C. Ahmadjian) (2009/Term 3&4 (Spring&Summer))

This course is a how-to course in conducting and evaluating business research. Many of you will be required to do research in your post-MBA careers—in consulting, marketing, equity analysis, competitor analysis, etc. All of you are likely to be consumers of business research. Whatever you do after business school, you will probably be reading Nikkei Business, the Harvard Business Review, or The Economist. At the very least, you will be consumers of business research prepared by management consultants or securities analysts. Hence, the objective of this course is not only to prepare you to do research but also to prepare you to be wise, and critical, consumers of business research.

One special focus of this class will be on logical and critical thinking. If you think that you need more practice in becoming a more logical and critical thinker, this course will help you. One warning: This course may ruin your life! Students in previous years have said that after taking research methodology, they have trouble believing anything that they read, because we learn how to evaluate claims made by consultants, journalists, and politicians.
Course Structure

The course begins with several sessions on general issues in research design: inductive and deductive approaches, measurement, and sampling. We will then cover four main research methods: surveys, experiments, research using available data, and field or case study research. We will also consider research ethics.

In the course, we will evaluate research produced by consultants, business school professors, equity analysts, and journalists. My main focus, however, will be to give you a very firm grounding in the basic principles of research. We will examine issues such as how to choose a sample that is appropriate and will give accurate and generalizable results, how to design a survey that is not biased, and how to define a research question that makes the research process efficient and focused.

There will be two textbooks. The first is How to Lie with Statistics by Darrell Huff. Of course, I am not teaching you how to lie with statistics, but this book points out some commonly used tricks, and teaches us some fundamentals of research methodology. You should buy this if possible - it is a short paperback. The other text is Approaches to Social Research by Royce A. Singleton, Jr. and Bruce C. Straits. This book is hard core, and is used in many PhD courses in research methodology. I have assigned two chapters from this book. You don’t need to buy it - it will be on reserve in the library.

Research is much easier to read and criticize than to do. Therefore, there will be three written assignments in which you have an opportunity to do research and provide constructive criticism of others’ work. First is a short, half-page paper listing three research questions. This will be very easy. The second is a longer paper (8-10 pages), in which you will be asked to come up with a research question, and two different research designs to answer that question (you may choose between survey, experiment, available data, and field/case study). You don’t have to do the research, just come up with the design. This will be more difficult than you expect, but you will be glad that you did it. The third assignment will be to critique an (anonymous) classmate’s research design. This will be 3-5 pages. The biggest challenge will be to be helpful and constructive. There will be no final exam. All the assignments are to be done individually.
Teaching Method

The class format will be lectures and discussions.