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EAC0228-Course - Schedule 2023.1 - v2

This document outlines the class schedule for the EAC0228 performance management systems course. The 15 sessions will cover topics such as performance measurement systems, individual and organizational behavior, the internal and external environment, strategy, key performance indicators, divisional performance evaluation, incentive compensation, and decision rights. Students will complete readings, mini-cases, and group assignments corresponding to each session. They will also present their work on a performance measurement system project and take intermediate and final exams.

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Venda Christian
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23 views

EAC0228-Course - Schedule 2023.1 - v2

This document outlines the class schedule for the EAC0228 performance management systems course. The 15 sessions will cover topics such as performance measurement systems, individual and organizational behavior, the internal and external environment, strategy, key performance indicators, divisional performance evaluation, incentive compensation, and decision rights. Students will complete readings, mini-cases, and group assignments corresponding to each session. They will also present their work on a performance measurement system project and take intermediate and final exams.

Uploaded by

Venda Christian
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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EAC0228 Class Schedule Term 2023_1

Session Topics Readings/Activities


1 • Overview and Syllabus Presentation • Reading 1
March 15 • The Role of Accounting Information
• Performance Measurement Systems
2 • Individual Behavior in Organizations • Readings 2-3
March 22 • The Optimization Problem • Group assignment
• Compliance with Rules
3 • The Environment of Organizations • Readings 4-5
March 29 • External Environment • Mini-Case 1
• Internal Environment
April 5 Holy week – No class
4 • The Purpose and Strategy of Organizations • Reading 6
April 12 • Value System • Mini-Case 2
• Value Proposition
5 • Key Performance Indicators • Reading 7
April 19 • Input versus Output • Mini-Case 3
• Financial versus Nonfinancial
• The Balanced Scorecard
6 • PMS project presentations Groups 1, 2 and 3
April 26
7 • Intermediate Exam
May 3
8 • Decision Rights and Decentralization • Reading 8
May 10 • Assigning Tasks and Responsibilities • Mini-Case 4
9 • Divisional Performance Evaluation I • Reading 9
May 17 • Measuring Divisional Performance • Mini-Case 5
10 • Divisional Performance Evaluation II • Reading 10
May 24 • Transfer Pricing • Mini-Case 6
11 • PMS project presentations • Groups 4, 5 and 6
May 31
12 • Individual Performance Evaluation • Reading 11
June 7 • Subjective Performance Evaluation • Mini-Case 7
13 • Incentive Compensation • Reading 12
June 14 • Compensation Schemes and Motivation • Mini-Case 8
• Executive Compensation
14 • Closing issues • Groups 7 and 8
June 21 • PMS project presentations
15 • Final Exam
June 28
• Reaval
EAC0228 Class Schedule Term 2023_1

Readings, Online Material and Technical Review

Session 1
1. Carpi, R., J. Douglas, and F. Gascon. 2017. Performance management: Why
keeping score is so important, and so hard. McKinsey, October. Available at:
https://www.mckinsey.com/business-functions/operations/our-
insights/performance-management-why-keeping-score-is-so-important-and-
so-hard

Session 2
2. Misamore, B. Can I trust you? How Google and Apple approach the
principal-agent problem. Harvard Business School Online. Available at:
https://online.hbs.edu/blog/post/apple-google-principle-agent-problem
3. Brickley, J. A., C. W. Smith, and J. L. Zimmerman. Managerial economics
and organizational architecture. 5th edition. Chapter 10.

Session 3
4. CIMA. Strategic Analysis Tools. Topic Gateways Series No. 34. October,
2007.
5. Porter, M. E. (2008). The five competitive forces that shape strategy.
Harvard business review, 86(1), 25-40.

Session 4
6. Treacy, M., & Wiersema, F. (1993). Customer intimacy and other value
disciplines. Harvard Business Review, 71(1), 84-93.

Session 5
7. Kaplan, R. and D. Norton. 2004. Strategy Maps. Strategic Finance, March:
27-35.

Session 8
8. Brickley, J. A., C. W. Smith, and J. L. Zimmerman. 2009. Managerial
economics and organizational architecture. 5 ed. Boston: McGraw-Hill
Irwin. Chapter: 12.

Session 9
9. Brickley, J. A., C. W. Smith, and J. L. Zimmerman. 2009. Managerial
economics and organizational architecture. 5 ed. Boston: McGraw-Hill
Irwin. Chapter: 17.

Session 10
10. Schuster, P. and P. Clarke. 2010. Transfer prices: Functions, types, and
behavioral implications. Management Accounting Quarterly, 11(2), 22-32.
https://www.imanet.org/-/media/811de50591764312b7b2857fde9599ce.ashx
EAC0228 Class Schedule Term 2023_1

Session 12
11. Traub, L. 2013. Bias in performance management review process: Creating
an inclusive talent pipeline by understanding our filters. A Cook Ross
Publication. Available at:
http://www.cookross.com/docs/unconsciousbiasinperformance2013.pdf

Session 13
12. Brickley, J. A., C. W. Smith, and J. L. Zimmerman. 2009. Managerial
economics and organizational architecture. 5 ed. Boston: McGraw-Hill
Irwin. Chapter: 15.

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