This course addresses the major issues in the area of managerial accounting by reviewing the historical and current literature, analyzing appropriate case studies, and discussing related issues in human resource, behavioral, and social responsibility-accounting. Ethical concerns are also examined. Student research skills are enhanced through the exploration of potential research topics in the managerial accounting discipline. Prerequisite: Graduate level accounting.

( GMP 5060 OR ACT 5060 )

A. Entrance Competencies

All students must have been accepted to the major in Accounting within the DBA program and have completed all of the prerequisite requirements. Students are expected to have a background in cost-volume-profit analysis, tactical decision-making, capital budgeting, and product costing. The student is also expected to possess a basic knowledge of statistics and probability.

B. Exit Competencies

At the end of this course, students will have a better understanding of the development and problems of Managerial Accounting. Specifically, the students will be able to:
      
1. Estimate cost behaviors using tactical forecasting techniques such as the CVP Model and various regression techniques.
2. Perform short-term planning with constraints on resources using linear programming and other models.
3. Conduct CVP analysis under conditions of uncertainty.
4. Develop an expanded treatment for development of variances and develop a technique for variance investigations.
5. Better understand strategic planning including life-cycle stages.
6. Utilize capital budgeting techniques such as capital rationing, sensitivity analysis, expected monetary value and expected utility.
7. Use segment and managerial performance evaluation to analyze types of business segments, develop a basis for decentralization and measure income and investment.
8. Understand the major issues involved in transfer pricing.
9. Better understand the major issues confronting managerial and cost accounting today.

1. Required Materials


1. Textbooks

Balanced Scorecard Step-by-Step: Maximizing Performance and Maintaining Results - 2006
Niven, Paul
John Wiley & Sons
ISBN: 978-0-471-78049-6


Managerial Accounting - 8.Edition - 2008
Hilton, Ronald
Irwin
ISBN: 978-0073526928


Activity Based Cost Management: An Executive's Guide - 2001
Cokins, Gary
Wiley
ISBN: 0-471-44328-X


2. Cases

Cases are available for purchase and download at http://www.xanedu.com. The course packet number is 286793 and is in the name of Howard Lawrence. All cases should be read and thoroughly studied prior to attending the first class session.


APA Manual
The APA Manual is a recommended textbook for all courses.
Effective July 1^st 2009, the 6th edition of the APA Manual is recommended for all courses.

NSU Bookstore
Textbooks and Case Studies may be purchased from the NSU Bookstore (located in the University Park Plaza) by calling 1-800-509-2665 or online at http://www.nsubooks.bkstore.com.

The NSU libraries comprise the Alvin Sherman Library, Research, and Information Technology Center, East Campus Branch Library, Health Professions Division Library, Law Library and Technology Center, North Miami Beach Branch Library, University School Library Media Centers, and the William S. Richardson Ocean Science Library. Students are strongly encouraged to visit one of the physical locations and/or take advantage of the vast electronic library available for research. For more information, please visit http://www.nova.edu/library.

Please note that all required and recommended materials should be referenced in APA style.