COURSE INFORMATION Course Title: STRATEGIC MANAGEMENT ACCOUNTING

Code	Course Type	Regular Semester	Theory	Practice	Lab	Credits	ECTS
BUS 810	B	2	3	0	0	3	10

Academic staff member responsible for the design of the course syllabus (name, surname, academic title/scientific degree, email address and signature)	NA
Lecturer (name, surname, academic title/scientific degree, email address and signature) and Office Hours:	Mustafa Üç
Second Lecturer(s) (name, surname, academic title/scientific degree, email address and signature) and Office Hours:	NA
Teaching Assistant(s) and Office Hours:	NA
Language:	English
Compulsory/Elective:	Elective
Classroom and Meeting Time:
Course Description:	This course is designed to provide advanced knowledge of Management Accounting for PhD students in Business studies. Learning necessary skills and knowledge to analyse business strategy, generate the information required to support strategic decisions, and manage their successful implementation.
Course Objectives:	To analyze and interpret cost behavior, To understand various cost systems: e.g. Job Order Costing, Process Costing, Apply and interpret basic financial statement analysis, Describe the elements of the budgeting process, its objectives and its impact on human behavior, students learn to apply management accounting information to take decisions in strategic level.

COURSE OUTLINE

Week	Topics
1	Introduction to advanced topics of strategy and management accounting
2	Development of costing systems (Job order and process costing)
3	Activity Based Costing (ABC)
4	Transfer Pricing
5	Non-financial performance measurements
6	Balance scorecard
7	Management accounting in advanced manufacturing environment
8	Decentralization
9	Segment reporting
10	Application of standard costs in decison making
11	Research perspectives in strategic managament accounting
12	Research perspectives in strategic managament accounting
13	Students Presentations and Discussions
14	Students Presentations and Discussions

Prerequisite(s):
Textbook:	Paul M Collier, (2009), Accounting for Managers, fourth edition, Wiley, 2012 Jones T.C. and Dugdale D., (2002), 'The ABC bandwagon and the juggernaut of modernity' Accounting Organizations and Society, 27, 121-163, January Kaplan R.S. and Norton D.P., (2000), The Strategy Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment, Harvard Business School Press Otley D.T., (1999), 'Performance management: a framework for management control systems research', Management Accounting Research, 7, 185-197
Other References:	Academic Journals in Management Accounting.
Laboratory Work:
Computer Usage:	No
Others:	No

COURSE LEARNING OUTCOMES

1	To provide theoretical and institutional aspects of strategic management accounting
2	To have the most advanced and specialized skills and techniques required to solve critical problems.
3	To present research perspectives in strategic management accounting

COURSE CONTRIBUTION TO... PROGRAM COMPETENCIES (Blank : no contribution, 1: least contribution ... 5: highest contribution)

No	Program Competencies	Cont.
Doctorate (PhD) in Business Administration Program
1	The students are expected to gain the skills of understanding, analyzing, explaining and using the fundamental concepts of Business Administration.	3
2	Skills of understanding the requirements for designing a business unit or environment.	3
3	They gain knowledge about management and organization.	3
4	They gain knowledge about marketing and production.	2
5	They gain knowledge about accounting and finance.	5
6	They learn how to benefit from mathematical and statistical methods used in business management.	3
7	Learning the communication skills by acquiring the professional terminology of business administration.	3
8	Learning and adopting the ethical, social and legal (laws and regulations) responsibilities needed in the field of business administration and management.	4
9	Ability to effectively use technological devices (IT systems) and modern techniques in managing a business environment successfully.	3
10	Gain the theoretical knowledge of both classical and modern theories necessary to manage a business.	2
11	Acquiring an open minded-attitude through continuous learning and practice and participation.	5

COURSE EVALUATION METHOD

Method	Quantity	Percentage
Midterm Exam(s)	1	20
Project	2	40
	Total Percent:	100%

ECTS (ALLOCATED BASED ON STUDENT WORKLOAD)

Activities	Quantity	Duration(Hours)	Total Workload(Hours)
Course Duration (Including the exam week: 16x Total course hours)	16	3	48
Hours for off-the-classroom study (Pre-study, practice)	16	3	48
Mid-terms	1	10	10
Assignments	2	25	50
Final examination			0
Other	1	94	94
Total Work Load:			250
Total Work Load/25(h):			10
ECTS Credit of the Course:			10