ACCY 304 Syllabus Wu Fall 2019 (2).docx - ACCY 304 –...

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ACCY 304 – Accounting Control Systems Professor Martin G. Wu Office: 112 Wohlers Hall Office phone: 217-333-5957 E-mail: [email protected] – I’m happy to address questions and concerns via e-mail; yet please allow a one-business-day turnaround time Office Hours: T/TH 11:00am – 12:00pm; and other times are available by appointment Teaching Assistant Adriana Casali ( [email protected] ) Spring 2019 – Section Meetings Section AE1: 8:00am - 9:20am T/TH 1025 BIF Section AE2: 9:30am - 10:50am T/TH 1025 BIF Course Objectives What can you do to help ensure those in your organization have the right information and incentives to further the appropriate goals? This course will provide important tools to help you recognize when decision makers do not share common goals and/or do not have the best available information on which to base their decisions. We will then discuss an important framework that highlights the vital roles accounting control systems play in helping to ensure that the right people have the right information and incentives to further organizational goals. Through the lens provided by this framework, we will better understand rules and regulations for accounting controls to help ensure members of an organization are adhering to laws, generating reliable financial statements, and being good stewards of company assets. We will then analyze several fundamental business processes to ensure organizations are adhering to these rules and regulations. Building on this foundation, we will use the accounting controls framework to ensure that organizations not only ensure compliance with regulation but also foster innovation and creativity from an empowered set of employees. Course Materials The following materials are required: 1. Brickley, Smith, Zimmerman ( BSZ ) custom text 2. Turner and Weickgenannt ( TW ) custom text 3. Reading packet on-line from HBS ( RP ): 4. Materials posted on Compass ( C ) Prerequisites ACCY 301, ACCY 302, and BADM 310
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Martin G. Wu ACCY 304 Fall 2019 page ° Course Structure During the term you will extensively analyze and discuss scenarios and cases, many of which involve real organizations. You will put yourself in the role of the manager in various settings, critically consider the situation and respond verbally and in writing. Much of our time in class will be spent on scenarios and cases of various lengths and complexity. Case-based, experiential learning emphasizes and develops important discovery skills – curiosity, problem identification, information search, evidence evaluation and effective communication. Professional accountants must develop these skills to enable a lifelong process of learning, growth and value creation. Much of your prior experiences in high school and college courses likely focused on knowledge gained via repetition and completion of practice questions (e.g. the sort typically found at the end of textbook chapters). As such, cases that appear ambiguous may leave you feeling frustrated. While it is true that
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