BSMA

The syllabus for Performance Management (PM), builds on the knowledge gained in Management Accounting (MA) and seeks to examine candidates’ understanding of how to manage the performance of a business. It also prepares candidates for more specialist capabilities which are covered in Advanced Performance Management (APM).

This course is designed to acquaint students with the role of accounting in the management team by providing and assisting in the analysis , interpretation, and forecasting of business organizations. It covers the discussion of the foundation of management accounting; its expanding role, organizational structure, and professional ethics for management accountants; design of management accounting systems (e.g., responsibility accounting system), evaluating the impact of changes in business structure, functions and appropriateness of management accounting techniques and methods; basic interpretation and use of financial statements; performance measurement for planning and control such as marginal, absorption, and opportunity costing, cost behavior, cost volume profit analysis; quantitative techniques and methods for planning and control. This course also deals with the application and techniques focusing on segment reporting, profitability analysis and decentralization, information for decision making purposes (short term and long term) and nonfinancial indicators such as productivity per employee or per service unit; decision making affecting short run operations; pricing of goods and services and environmental cost accounting.

This course is designed to orient the students to the cost accounting &  control concepts.  Topics discussed are overview of cost accounting; manufacturing cost accounting cycle; costing methods; job and process cost systems; accounting, planning and control for materials, labor and overhead; accounting for joint and by-products; service allocation and standard costing (two-way variance only).

The goal of this course is to develop the ability to conduct empirical research on (1) the role of accounting information in the firm (i.e., contracting and corporate governance, (2) how managers choose to exercise their discretion to implement their firms’ financial accounting, reporting, and disclosure strategies. In doing so, we will develop an understanding of the economic, finance, and accounting theory that underlies empirical accounting research. As we go through each study in this class, we will focus on identifying and understanding three critical elements of each study: (1) the research question, (2) the motivation, and (3) the research design. An author must describe the incremental contribution to the literature to motivate his paper. Therefore, we will also build an understanding of the major results in the literature and evaluate the strength and weakness of each study.

Financial Markets presents an overview of the financial system and its various financial markets, instruments and institutions. Students will investigate the nature and role of the main financial markets within the domestic and global environment. Within this framework, the course is practically-based and enables the learners to critically analyze problems in real-life treasury dealing situations using live data. Students collaborate in small teams during those simulation sessions and report on their treasury dealing activities.

The goal of this course is to develop the ability to conduct empirical research on (1) the role of accounting information in the firm (i.e., contracting and corporate governance, (2) how managers choose to exercise their discretion to implement their firms’ financial accounting, reporting, and disclosure strategies. In doing so, we will develop an understanding of the economic, finance, and accounting theory that underlies empirical accounting research. As we go through each study in this class, we will focus on identifying and understanding three critical elements of each study: (1) the research question, (2) the motivation, and (3) the research design. An author must describe the incremental contribution to the literature to motivate his paper. Therefore, we will also build an understanding of the major results in the literature and evaluate the strength and weakness of each study.