FACULTY OF BUSINESS
Accounting and Auditing Program
ACC 410 | Course Introduction and Application Information
Course Name |
Performance Measurement Seminar
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
ACC 410
|
Fall/Spring
|
3
|
0
|
3
|
4
|
Prerequisites |
None
|
|||||
Course Language |
English
|
|||||
Course Type |
Elective
|
|||||
Course Level |
First Cycle
|
|||||
Mode of Delivery | Online | |||||
Teaching Methods and Techniques of the Course | DiscussionCase StudyQ&ALecture / Presentation | |||||
Course Coordinator | ||||||
Course Lecturer(s) | ||||||
Assistant(s) | - |
Course Objectives | This seminar-type course aims students to evaluate, interpret, and calculate financial and nonfinancial performance evaluation indicators in organizations. In the first part, the course will provide a generic overview of the performance measurement methods, and then proceeds with class discussions on the group projects those will be prepared by the students reflecting different cases from both profit and non-profit organizations. |
Learning Outcomes |
The students who succeeded in this course;
|
Course Description | This course introduces performance measurement systems those using financial and / or non-financial indicators. Students will learn how to measure performance bu using the economic value-added, balanced scorecard, breakeven analysis, sensitivity analysis, ratios & important KPIs. |
|
Core Courses | |
Major Area Courses | ||
Supportive Courses |
X
|
|
Media and Management Skills Courses | ||
Transferable Skill Courses |
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
Week | Subjects | Related Preparation |
1 | Introduction | Selected Readings |
2 | Performance and performance evaluation indicators | Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24) |
3 | Financial and non-financial performance indicators, cost definitions for manufacturing and service businesses | Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24) |
4 | Financial and non-financial performance indicators for manufacturing and service businesses | Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24)Selected Readings |
5 | Cost Volume Profit Analysis | Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24) |
6 | Breakeven Point Analysis | Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24) |
7 | Sensitivity Analysis | Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24) & HBR Reading Contribution Margin: What It Is, How to Calculate It, and Why You Need It |
8 | Balanced Scorecard | Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24) |
9 | Performance Reports | Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24) |
10 | Important Ratios and KPIs | Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) & Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24) |
11 | Midterm | |
12 | Presentation of Projects and Class Discussions | HBR Reading Contribution Margin: What It Is, How to Calculate It, and Why You Need It |
13 | Presentation of Projects and Class Discussions | The Balanced Scorecard—Measures that Drive Performance& The Balanced Scorecard— Putting the Balanced Scorecard to Work (HBR Reading) |
14 | Presentation of Projects and Class Discussions | |
15 | Semester Review | - |
16 | Semester Review |
Course Notes/Textbooks | Performance Measurement and Control Systems for Implementing Strategy: Text and Cases by Simons, R., 1st Edition, Pearson. Accounting, Charles T. Horngren, Walter T. Harrison Jr.,M. Suzanne Oliver, 9th Edition (Chapter 16-24) Managerial Accounting Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) HBR Readings & ACCA Training Documents |
Suggested Readings/Materials |
EVALUATION SYSTEM
Semester Activities | Number | Weigthing |
Participation | ||
Laboratory / Application | ||
Field Work | ||
Quizzes / Studio Critiques | ||
Portfolio | ||
Homework / Assignments |
1
|
25
|
Presentation / Jury |
1
|
35
|
Project | ||
Seminar / Workshop | ||
Oral Exams | ||
Midterm | ||
Final Exam |
1
|
40
|
Total |
Weighting of Semester Activities on the Final Grade |
2
|
60
|
Weighting of End-of-Semester Activities on the Final Grade |
1
|
40
|
Total |
ECTS / WORKLOAD TABLE
Semester Activities | Number | Duration (Hours) | Workload |
---|---|---|---|
Theoretical Course Hours (Including exam week: 16 x total hours) |
16
|
3
|
48
|
Laboratory / Application Hours (Including exam week: '.16.' x total hours) |
16
|
0
|
|
Study Hours Out of Class |
14
|
2
|
28
|
Field Work |
0
|
||
Quizzes / Studio Critiques |
0
|
||
Portfolio |
0
|
||
Homework / Assignments |
3
|
3
|
9
|
Presentation / Jury |
1
|
10
|
10
|
Project |
0
|
||
Seminar / Workshop |
0
|
||
Oral Exam |
0
|
||
Midterms |
0
|
||
Final Exam |
1
|
23
|
23
|
Total |
118
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
#
|
Program Competencies/Outcomes |
* Contribution Level
|
||||
1
|
2
|
3
|
4
|
5
|
||
1 | To be able to acquire theoretical and practical knowledge and skills in the area. |
|||||
2 | To be able to approach problems with an analytical and holistic viewpoint. |
|||||
3 | To be able to gain knowledge about both national and international accounting and auditing standards. |
X | ||||
4 | To be able to communicate the findings and solutions to the accounting and auditing problems in written and oral formats. |
|||||
5 | To be able to critically evaluate the performance of accounting and other related management information systems, and organizations. |
X | ||||
6 | To be able to develop innovative and creative approach to real-life business issues. |
|||||
7 | To be able to integrate knowledge gained in the main areas of accounting and auditing through a strategic perspective. |
|||||
8 | To be able to act in accordance with the scientific and ethical values in studies related to accounting and auditing. |
|||||
9 | To be able to demonstrate both leadership and team-work skills through being an efficient and effective team member. |
X | ||||
10 | To be able to have an ethical perspective and social responsiveness when evaluating and making business decisions. |
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11 | To be able to collect data in the area of business administration and communicate with colleagues in a foreign language ("European Language Portfolio Global Scale", Level B1). |
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12 | To be able to speak a second foreign at a medium level of fluency efficiently. |
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13 | To be able to relate the knowledge accumulated throughout the human history to their field of expertise. |
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
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