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%

College of Graduate Study in Management at Khon Kaen University

900 719 Strategic Management
Strategy and business policy. Situational analysis (SWOT Analysis). Strategic planning and business policy formulation at various levels. Decision in implementing strategic plans. Case studies in strategic management at various organization.

ICS , Graduate School of International Corporate Strategy

[Term 4] Design & Creativity (T. Kamegai) (2009/Term 3&4 (Spring&Summer))

Learning how to be creative is one of the great managerial challenges in the Knowledge Economy. What was once central to companies – price, quality, and much of the left-brain, digitized, analytical work associated with explicit knowledge – is being shipped off to developing countries. The new core competence is increasingly becoming the right brain that smart companies are harnessing to generate top-line growth. The challenge is no longer just making assembly lines run more efficiently, but creating consumer experiences, not just products, and reconceiving entire brand categories, not just adding a few more colors.

Companies are beginning to realize that design is often the path to innovation as well as the source of competitive advantage. Apple and Samsung are recent cases in point. In these creative companies, design is starting to play a key role in connecting with their customers’ emotions, linking R&D labs to consumer needs, recalibrating employee incentives to emphasize creativity, and constructing maps that show the path to innovation. These creative companies mastered a new design thinking and created products that address consumers’ unmet, and often unarticulated, desires. They built an innovation DNA and culture that bring about high success rates, routinely beating competitors.
Course Structure

The course is structured to empower your creative mind by learning the following:
(1) Strategic approaches to create great design
(2) Synergy of visual images and touch/feel
(3) Building creative relationships with others
Teaching Method

The course will be based on “learning by doing.” We will engage in projects and activities that will make use of both your mind and body.

ICS , Graduate School of International Corporate Strategy

[Term 2] Organizational Capability (K. Kusunoki) (2008/Term 1&2 (Fall&Winter))

Organizational Capability is positioned as an extension of the Competitive Strategy course with an aim to provide students with an integrative understanding of how to gain and sustain competitive advantage. Organizational Capability is well paired with Competitive Strategy as they are two sides of the same coin. Both courses are concerned with gaining and sustaining competitive advantage. The two courses, however, differ in perspective. Competitive Strategy is fundamentally a matter of effective positioning that differentiates a firm from competitors, and is based on a sophisticated understanding of external factors, such as industrial structure.

On the other hand, the perspective of Organizational Capability focuses on internal contexts of competitive advantage. Effective positioning alone is not sufficient to gain and sustain competitive advantage. There are two main routes to competitive advantage: SP (Strategic Positioning) and OC (Organizational Capability), and this course focuses on the latter route.

With these issues in mind, the course will push you to understand how a firm can fully exploit the potential advantage of differentiated strategic positioning. Theoretical aspects of the course are based on recent developments in the capability- (or resource)-based view of the firm. Since knowledge is the crucial ingredient for firm-specific, costly-to-imitate organizational capabilities, the course has substantial linkage to Knowledge Management.

Students who will take this elective course should recognize that this course is not about specific skills and tools for strategy formulation and implementation, but about a perspective to deepen understanding of strategy and competitive advantage. The capability side of competitive strategy is a new and emerging arena of strategy thinking, relative to the positioning-based strategy taught in Competitive Strategy. Different from positioning-based strategy, there are no common, well-developed concepts and frameworks for analyzing organizational capability like Five Force, Value Chain, and so forth. Furthermore, the idea of organizational capability mainly focuses on intangible aspects of competitive advantage, which are difficult to express as fully explicit knowledge. Nevertheless, I believe that Organizational Capability will provide tangible power as a useful heuristic to cultivate more comprehensive understanding of how and why a company can gain and sustain competitive advantage.
Teaching Method

The sessions are primarily case-based. Some cases will be discussed in the traditional manner of case discussion. Given the emerging nature of capability-based strategy, however, some sessions will use cases as supplements or illustrations for interactive lectures. The course will include one presentation session from groups of students.

Since there are no “standard” textbooks on capability-based strategy, this course will not use a particular textbook. Instead, the course uses some chapters from the following book as reading materials:

Saloner, G., Shepard A., & Podolny, J. (2001). Strategic management. New York: John Wiley
& Sons.

Since the course will directly touch only some chapters from the book, copies of the selected chapters to be used in the class will be included in the course binder. However, I strongly recommend that students buy this book because it is very good at creating a bridge between the capability view and positioning view of strategy. In addition, I will deliver some readings in the classroom that will be helpful as supplements to the topics and issues covered in this course.

Management of Organizations

The mission of the department is to be a leading intellectual center for management and organization research in the Asia-Pacific region. To this end it continues to recruit and retain the brightest minds from around the world. It provides its students with the necessary training and preparation for them to become responsible and responsive professionals. It also works with local business leaders to identify and address pressing management problems through research, consultation and involvement in community activities.

Recognizing its unique position in the region where the notion of East meets West is epitomized, the department adopts a two-pronged strategy to develop global business knowledge and also accentuate its edge in building local expertise. First, the department encourages and supports its faculty to pursue their diverse research interests. Second, the department also makes concerted efforts to develop its strength in research on management and organization in the Chinese context.

The department’s faculty members are renowned for high-quality, cutting-edge research, and have published their work in the best management journals, such as the Academy of Management Journal (AMJ), the Administrative Science Quarterly (ASQ), the Academy of Management Review (AMR), the Journal of Applied Psychology (JAP), Organization Science (OS), and the Strategic Management Journal (SMJ).

The goal of the department’s PhD program is to develop outstanding scholars who are able to teach in major research universities in Asia and around the world, and who are able to become major contributors to the frontiers of management knowledge by publishing their work in the best management journals.

Our program provides solid training in the theory and methods of various fields of management such as human resource management and strategic management. Apart from rigorous course work, students gain hands-on experience in the research process through working with faculty members on research projects from the early stages of their study. Thus, the program offers students a highly stimulating learning environment and enables them to cultivate first-tier research skills to pursue academic excellence.

Advanced electives comprise over 40% of the curriculum and help students develop expertise in specialized areas. Over 50 different electives are available every academic year. Courses offered in a particular year will depend on program requirements and faculty schedules.

Below are samples of electives offered in recent years:
Accounting Corporate Financial Reporting
Financial Statement Analysis

Economics China’s Economic Development and Reform
China’s External Relations and their Economic Impact
China’s Industry Analysis
Competitive Strategy
Global Macroeconomics
Politics and Socioeconomic Environment of China

Finance Advanced Derivatives Analysis
Derivatives Analysis
Equity Investment Management
Fixed Income Analysis
Hedge Funds
Investment Analysis
Investment and Finance in China
Risk Management for Financial Institution
Strategic Finance and Value Creation
Venture Capital and Private Equity

Information Systems/Operations Management Business Optimization
E-Logistics
Global Supply Chain Management
Information Strategy and Economics
Innovation Management
Knowledge Management Systems
Software Project Management
Telecommunications Policy and Regulations

Management Being a Global Leader
Leadership in Asia
MBA Leadership
Management in a Chinese Context
Managerial Consulting
Managerial Decision Making and Leadership
Managing in China
Strategic HRM
Strategic Management in China

Marketing Brand Management
Channel Management
Marketing Analysis for Customer Value Management
Marketing Research
Negotiation
Retailing

Other Business Plan Competition
Case Analysis Competition

Hong Kong University of Science and Technology (HKUST)

Typical curriculum

Module 1
Financial Reporting Systems
Strategic Marketing

Module 2
Individual and Group Behavior in the Organization
Corporate Governance

Module 3
Managerial Finance
Innovation Strategy & Management

Module 4
Operations Management
Organizational Design

Module 5
Law and Corporate Manager
Financial Information for Management Planning and Control

Module 6
Statistical Decision Analysis
Global Macroeconomics

Module 7
Strategic Financial Management
Marketing Analysis

Module 8
Entrepreneurship and Family Business
Building a Powerful Consumer Brand in China
Customer Insight Tools

Module 9
Contemporary Issues in Chinese Politics
Leading Across Diversity
Understanding Consumers

Module 10
Management of Organizational Change
Strategic Management Foundations

Module 11
Managing Human Resources in Asia Pacific
Learning from Leaders

Introduction of the Business School Hohai University

The Business School of Hohai University was established in 1983. It is one of the earliest management and economical colleges in China. With over 20 years of development, the Business School has developed departments and institutes as follows: the Department of Management, the Department of Accounting, the Department of Finance, the Department of Marketing, the Department of Management Science and Information System, the Department of Engineering and Engineering Management, the Department of Economics, the Research Institute of Strategic Management, the Research Institute of Applied Economy, the Research Institute of Project Management, the Research Institute of Human Resource, the Research Institute of Water Conservancy Economy, the Research Institute of Assets Management, the Research Institute of Applied Management Science, the Educational Center for MBA, the Educational Center for Engineering Master, the Training Center, the Center for Experiment Management, the IT Training and Research Center of Hohai University and Maryland University, the Sino-American Hohai Dynasty International Business Administration Practice Base, and Hohai Management Consultancy Corporation of Jiangsu province.

The Business School has built up an integrated specialty system. At present, it has two mobile post-doctoral stations within the fields of Management and Economics, two doctor stations of Management Science and Project, and Technical Economy and Management; it was authorized to confer two master degrees of Business Administration and Industrial Engineering. It has 10 master’s programs as follows: Industrial Economics, Regional Economics, Domestic Economics, Finance, International Trade, Quantitive Economics, Management Science and Project, Accounting, Corporation Management, Technical Economy and Management. It also has totally 10 bachelor’s programs: Accounting, Financial Management, International Economy and Trade, Marketing, Business Administration, Human Resource Management, Electronic Commerce, Project Management, Information Management and Information System, and Economics.

In 2003, under the authoritative National Discipline Assessment held by the Ministry of Education of China, the first class discipline of Business Administration in the School ranked 14th amongst all Chinese Universities.

The Business School has 116 teachers, including 36 professors (11 doctoral supervisors) and 58 associate professors. Nearly 50 percent of the teachers have Doctor’s degrees.

Presently, the Business School has 159 doctoral candidates, 678 master’s degree candidates and 2,396 bachelor’s degree candidates. In order to meet the social needs of different levels, the School cultivates advanced economic managers morally, intellectually and physically with firm base of economic and administrative theories.

The Business School owns an office building of 6,800 m² with central air-condition system. It has an Experimental Management Center of 500m² and a college library of 300 m², which houses over 100,000 of specialty books.

Scientific research and management consultancy are always the focuses of the School. In the last 3 years, it has fulfilled more than 300 scientific research projects and received 30 million RMB scientific research expenditure allowances. It has published more than 800 scientific dissertations, over 50 works and teaching materials. It has also won more than 30 items of all kinds of scientific production awards

Open Enrollment Programs
Program Faculty Date Venue Tuition (RMB)
CEO Program (by invitation)
China CEO Program Cheung Kong GSB May 5-9 Hong Kong 350,000
Insead Jun. 2-6 Fontainebleau
Columbia Business School Sep. 22-26 New York
Cheung Kong GSB Jan. 2009 Sanya
Finance CEO Progam NEW Cheung Kong GSB May 5-9 Beijing 350,000
Columbia Business School Sep. 22-26 New York
London Business School Nov. 23-28 London
Cheung Kong GSB Jan. 2009 Sanya
Country Manager Program NEW Modular Sep. 18 Beijing 68,000
General Manager Program(Modular)
Growth Strategy and Innovation Management LIAO JianWen May 16-18 Beijing 85,000
Corporate Governance and Risk Management ZHOU Qiren, ZHOU Chunsheng Jun. 27-29
Strategic Pricing and Customer Relationship Management CHIANG Jeongwen, ZHANG Zhong Jul. 11-13
Strategic HR Management Ellie Weldon Sep. 5-7
Coporate M&A HUANG Ming, ZHOU Chunsheng Nov. 14-16
*Application for individual modules is also accepted. Tuition for individual modules is RMB 19,800
Post-EMBA Program
Earnings Management XUE Yunkui, HUANG Shizhong May.23-25 Shanghai 85,000
Strategic Alliance TENG Binsheng, YAN Aimin Jun. 13-15 Qingdao
Coporate Risk Management and PR Keith FLORIG Jul. 11-13 Hangzhou
Execution and Balance Scorecard SUN Yongling Oct. 18-19 Shanghai
Transitioning from an Entrepreneurship to a Professionally Managed Firm Robert ENG Nov. 21-23 Guangzhou
Humanist Spirit & Management TU Weiming Jan. 2009 Sanya
*Application for individual modules is also accepted. Tuition for individual modules is RMB 19,800
Mini-EMBA (Cheung Kong EMBA Classics)
Techmark Simulation Robert ENG Jun. 13-15 Beijing 78,000
Leadership and HR Management Xiangxiang XU Juy. 25-27 Guangzhou
Finance Management for Non-Financial Managers QI Daqing, ZHOU Chunsheng Sep.19-21 Guangzhou
Strategic Marketing Management ZHAO Yue Nov. 7-9 Guangzhou
Corporate Strategic Management TANG Mingzhe Dec. 12-14 Guangzhou
*Application for individual modules is also accepted. Tuition for individual modules is RMB 19,800
Industry-Specific Programs
Executive Diploma in Media Management Program Modular Jun. 13 Beijing 138,000
Executive Diploma in Real Estate Management Program NEW Modular Oct. BJ/US 148,000