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Samenvatting Accounting for performance management
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Een bondige samenvatting van alle hoofdonderwerpen van de cursus '24
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Accounting for performancemanagement.
Week Mon 4/11, 13.30-15.15 – Hartmann Introduction
1
Literature: Zimmerman: Chapter 1
Thu 7/11, 13.30-15.15 – Visser Organizational architecture
Literature: Zimmerman: Chapter 4
Assignments lecture: Case 4.2 (Woodhaven, please read
case before coming to class)
Assignments for self-study: Problems: 4.14; 4.16; 4.20
Week Mo 11/11, 13.30-15.15 – Visser Responsibility accounting;
2 transfer prices
Literature: Zimmerman: Chapter 5
Assignments lecture: Problem 4.1
Assignments for self-study: Problems: 5-3; 5-5; 5-6
Th 14/11, 13.30-15.15 – De Meyst Budgeting for control
Literature: Zimmerman: Chapter 6
Assignments lecture: Problems: 6-8; 6-19
Assignments for self-study: Problems: 6-7; 6-10; 6-21; 6-
24
Week Mo 18/11, 13.30-15.15 – Hartmann Costing in a large
3 organization: the idea
Literature for self-study: Zimmerman: Chapter 2: We
expect you to know the main concepts.
Literature: Zimmerman: Chapter 7
Assignments lecture: Problems: 7-4; 7-18
Assignments for self-study: Problems: 7-2; 7-3; 7-9; 7-20;
7-25; 7-27; 7-30; Case: 7-1
Thu 21/11, 13.30-15.15 – Visser Accounting + & theoretical
frameworks
Literature: Roslender & Dillard 2003; De Villiers, Dumay &
Marroun 2019
Assignments lecture: None
Assignments for self-study: None
Week Mo 25/11, 13.30-15.15 – Visser Control frameworks
4
Literature: Papers: Ferreira & Otley 2009; Kaplan &
Norton 1992
Assignments lecture: Problem: 1-2
Assignments for self-study: None
, Thu 28/11, Career day No Class
Week Mo 2/12, 13.30-15.15 – De Meyst Guest lecture on budgeting
5
Literature: None
Thu 5/12, 13.30-15.15 – Hartmann Costing in a large
organization: practices
Literature: Zimmerman: Chapter 8
Assignments lecture: Problems: 8-4; 8-19
Assignments for self-study: Problems: 8-3; 8-16; 8-18; 8-
20; 8-21; Case 8-1
Week Mo 9/12, 13.30-15.15 – Hartmann Calculating the cost price of
6 a product
Literature: Zimmerman: Chapter 9
Assignments lecture: Problems: 9-4; 9-17
Assignments for self-study: Problems: 9-18; 9-23;9-25;9-
29;9-30
Thu 12/12, 13.30-15.15 – Hartmann Calculating cost prices:
some practical issues
Literature: Zimmerman: Chapters 10 and 11
Assignments lecture: Problems: 10-4; 11-4
Assignments for self-study: Problems: 11-11; 11-15; 11-21
Fri 13/12, 10.30-12.15 – De Meyst Exercise session 1
Literature: Zimmerman: Chapter 1 through 6
Assignments for Q&A: Problems: 4-7; 4-9; 5-6; 5-9; 6-11;
6-13
Week Mo 16/12, 13.30-15.15 – Visser Management control and
7 organizational behavior
Literature: Papers: Hofstede 1981; Chwastiak 2006
Assignments lecture: Case ‘Performance management in
court’ (on BS, please read case beforeCourse manual
Accounting for Performance Management before coming
to class)
Assignments for self-study: None
Thu 19/12, 13.30-15.15 – Visser Management accounting and
ethics; wrap-up
Literature: Papers: Dillard & Ruchala 2005; Sikka &
Willmott 2010
Assignments lecture: Case ‘Ford Pinto’ (on BS, please
read case before coming to class)
Assignments for self-study: None
Fri 20/12, 10.30-12.15 – De Meyst Exercise session 2
, Literature: Zimmerman: Chapters 7 through 12
Assignments for Q&A: Problems: 8-18; 9-23; 11-21; 12-4
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