Escolar Documentos
Profissional Documentos
Cultura Documentos
Course Information
Course Description
An understanding and appreciation of management accounting and particularly applying
planning, control and performance evaluation concepts to businesses is critical for any
professional in business. This course will apply these concepts to business and not-for-profit
organizations with a multi-national focus. Topics in this course will include budgeting,
performance evaluation, modern control methods, responsibility centers, management
compensation, transfer pricing and systems to support planning, control and performance
evaluation.
Textbooks and some other bookstore materials can be ordered online through Off-Campus
Books or the UTD Bookstore. They are also available in stock at both bookstores.
Course Policies
Make-up exams
Exam windows are firm. Please let the instructor know as soon as possible if you cannot take
an exam during the exam window in ample time ahead of time to make arrangements. If you do
not take an exam and did not make prior arrangements, you will receive a 0 (zero) on the exam.
Extra Credit
No extra credit work will be given.
Late Work
Late introductions or module postings are not accepted in any circumstances. Group work,
including teaming evaluation forms lose points for each date they are late as noted in the
syllabus appendix. Please make a note of all deadlines to avoid losing points on these. You
can turn in any assignments before the deadlines, to balance your work load and ensure
meeting deadlines.
Special Assignments
There will be no special assignments.
Class Participation
Students are required to login regularly to the online class site. The instructor will use the
tracking feature in ELearning to monitor student activity. Students are also required to
participate in all class activities such as discussion board activities, chat or conference sessions
and group projects.
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Technical Requirements
In addition to a confident level of computer and Internet literacy, certain minimum technical
requirements must be met to enable a successful learning experience. Please review the
important technical requirements and the web browser configuration information.
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This course was developed using a web course tool called eLearning. It is to be delivered
entirely online. Students will use their UTD NetID account to login to the course through UTD
Galaxy: http://galaxy.utdallas.edu or directly at http://elearning.utdallas.edu. Please see more
details on course access and navigation information.
To get started with an eLearning course, please see the Getting Started: Student eLearning
Orientation.
UTD provides eLearning technical support 24 hours a day/7 days a week. The services include
a toll free telephone number for immediate assistance (1-866-588-3192), email request service,
and an online chat service. The UTD user community can also access the support resources
such as self-help resources and a Knowledge Base. Please use this link to access the UTD
eLearning Support Center: http://www.utdallas.edu/elearninghelp.
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Communications
This eLearning course has built-in communication tools which will be used for interaction and
communication. Some external communication tools such as regular email and a web
conferencing tool may also be used during the semester. For more details, please see
communication tool information.
Another communication tool available to students is live voice chat in the 3D virtual world of
Second Life. Instructions for accessing the UTD SOM Island in Second Life can be found at
http://som.utdallas.edu/somResources/eLearning/faculty/secondLife.php.
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Student Resources
McDermott Library: Distance Learners (UTD students who live outside the boundaries of
Collin, Dallas, Denton, Rockwall, or Tarrant counties) will need a UTD-ID number to access all
of the library’s electronic resources (reserves, journal articles, ebooks, interlibrary loan) from off
campus. For UTD students living within those counties who are taking online courses, a Comet
Card is required to check out materials at the McDermott Library. For more information on
library resources go to http://www.utdallas.edu/library/distlearn/disted.htm.
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Student Assessments
In this course, I expect that you read all discussion postings, all course notes, listen to all
PowerPoint presentations / audio, and actively engage yourself in this course, such as posting
responses to discussion postings, such as the graded module postings and posting any
questions that you may have that are general in nature.
Your active participation will have a direct impact on your success in this course. You will be
tested on the knowledge you are gaining from the textbook and all methods of learning in
eLearning. I hope that you enjoy the flexibility that this on-line course will give you to somewhat
self-pace yourself, but with this in mind, you need to have discipline to stay up with course work
and what is expected. I look forward to getting to know you better. Please let me know any
comments or questions you have. Your positive approach to this course, as to life in general,
will enable you to get the most out of the course. I hope you have a great semester!
Points
Posting of Introduction in discussions 10
during first week (Get to Know You
Document in eLearning)
Graded Module Postings 60
Team Case Study Research, Analysis, 100
Presentation and Facilitation (Appendix
A
0 (or – or + points)
Teaming Evaluation Points (Appendix B)
Team Planning Document (Appendix C) 20
Test #1 100
Test #2 100
Cumulative Proctored Final Exam (Test 100
#3)
TOTAL POINTS 490
Grading criteria
Grades of “-“ or will be used in borderline situations using the above grading scale. In order to
achieve a grade without a “-“ you will need to be in the above ranges.
Students can check their grades by clicking “My Grades” under Course Tools after the grade for
each assessment task is released.
Grading Policy
Grades will be assessed according to the grading scale above.
Accessing Grades
Students can check their grades by clicking “My Grades” under Course Tools after the grade for
each assessment task is released.
Graded Participation/Discussions
Posting of Introduction
You must post your introduction (either your own short introduction of use the “Get to Know
You” form) in discussions by the due date and time. This is worth up to 10 points, assuming you
completely answer all required questions. You will receive –5 points for one day to one week
late or -10 points (grade of 0) if later than one week.
There are 3 Modules of the course. In each Module, you must have at least 2 value added
discussion postings related to the CASES (DISCUSSION CASES AND/OR TEAM CASES) in
the related GRADED MODULE POSTING sections. These must be posted during the time
frames specified on the syllabus and must be posted on DIFFERENT DAYS and RELATED TO
DIFFERENT CASES so you are demonstrating that you are keeping up with the course
throughout the semester, with at least one being a response to the posting of another person.
The number of discussion postings should not be excessive and should be relevant to the
course content (you can post more than 2 for each Module). The grading for this will be up to
10 points for each value added posting up to 20 points for each part.
Note: You should plan to read ALL the discussions postings for the exams, ideally on an on-
going basis in each of the Modules as part of your participation or points may be deducted.
These must be posted during the time frames specified on the syllabus. NO LATE WORK WILL
BE ACCEPTED FOR MODULE POSTINGS.
Class Participation
Students are required to login regularly to the online class site. The instructor will use the
tracking feature in eLearning to monitor student activity. Students are also required to
participate in all class activities such as discussion board activities, chat or conference sessions
and group projects.
It is recommended to check ALL eLearning email and ALL discussion postings daily.
Groups will be assigned at the beginning of the class and will be announced under
Announcements. The instructor may also use a group sign-up sheet to form groups for group
assignments or projects. A private discussion area will be set up on the discussion board for
internal group communications. A group chat room can also be created for each group to use. A
web conference system is available for use. Teams can schedule a live web conference for
team work. Please see communication tool information for instructions on making a reservation
and other web conference information. Meeting spaces have also been set up on the UTD SOM
Island in the virtual world of Second Life. Instructions for accessing the island can be found at
http://som.utdallas.edu/somResources/eLearning/faculty/secondLife.php.
If applicable, you will submit your assignments (in the required file format with a simple file
name and a file extension) by using the Assignments tool on the course site. Please see the
Assignments link on the course menu or see the icon on the designated page. You can click
each assignment name link and follow the on-screen instructions to upload and submit your
file(s). Please refer to the Help menu for more information on using this tool. Please note: each
assignment link will be deactivated after the assignment due time. After your submission is
graded, you may click each assignment’s “Graded” tab to check the results and feedback.
For the team project assignment, one group member will submit the assignment for the group
and all group members will be able to view the results and feedback once it’s been graded.
The assignment(s) will be submitted and examined through the integrated plagiarism detection
tool called Turnitin by the Professor.
Online Tests
Test #1 and #2 will be timed, on-line exams. The on-line tests are open book and open notes,
but you need to prepare for them like they were closed book and closed notes. Each exam can
be accessed only once and it is a timed exam. Please read the on-screen instructions carefully
before you click “Begin Assessment”. After each exam is graded and released, you may go
back to the Assessments page and click “View All Submissions” to review your exam results.
If you do not take the exam during the specified testing window, you will receive a 0 on the
exam. If you have conflicts with the testing window, you need to let me know as soon as
possible BEFORE the testing window closes.
Self-Quizzes
There will be several self-quizzes available for you to take. These are not graded. However,
they must be taken by the due dates provided and will close up on the due date. These are
good to take as some questions from the quizzes will be similar to ones you may see on the
exams and can test your knowledge once the respective section of the course is completed.
Each quiz (on the subject matter for the Units) can be accessed multiple times within the
scheduled time window. If you do not take the quiz before the quiz window closes, you will not
be able to access it. It is recommended to take these before and after you cover the related
material.
You can access quizzes/exams by clicking the Assessments link on the course menu or see the
quiz/exam icon on the designated page.
The Final Exam will be cumulative. It will be closed book, closed notes. Details will follow on
eLearning.
Students who are not able to attend this on-campus exam session can arrange an individual
proctored exam with a testing service of their choice at a date within this required exam time
window: (August 5 – August 10). Students who find UTD geographically inconvenient may use
a testing service at a convenient location to have the exam proctored. All individually arranged
proctored exams must be completed within the required exam time window. Student using an
outside testing service must inform the instructor, as well as the SOM eLearning Team (som-
elearning@utdallas.edu). A proctored exam form must be completed and sent back to the SOM
eLearning Team before (July 5, 2010). Please go to the Proctored Exam Information page to
download the Proctored Exam Form and find all the detailed information and procedures on
arranging a proctored exam. All completed exams must be received by (August 10th) to allow
timely grade reporting to the UTD Registrar.
The SOM eLearning Team requests all students who need to use testing services strictly follow
the proctored exam scheduling deadlines. If any student fails to submit the exam form on time,
the student will be required to come to campus and attend the scheduled class exam session
(or seek the instructor’s approval for any special arrangements).
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Scholastic Honesty
The University has policies and discipline procedures regarding scholastic dishonesty.
Detailed information is available on the UTD Judicial Affairs web page. All students are
expected to maintain a high level of responsibility with respect to academic honesty. Students
who violate University rules on scholastic dishonesty are subject to disciplinary penalties,
including the possibility of failure in the course and/or dismissal from the University. Since
such dishonesty harms the individual, all students and the integrity of the University, policies
on scholastic dishonesty will be strictly enforced.
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Course Evaluation
As required by UTD academic regulations, every student must complete an evaluation for
each enrolled course at the end of the semester. An online instructional assessment form will
be made available for your confidential use. Please look for the course evaluation link on the
course Home Page towards the end of the course.
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University Policies
The University of Texas System and The University of Texas at Dallas have rules and
regulations for the orderly and efficient conduct of their business. It is the responsibility of
each student and each student organization to be knowledgeable about the rules and
regulations which govern student conduct and activities. General information on student
conduct and discipline is contained in the UTD publication, A to Z Guide, which is provided to
all registered students each academic year.
A student at the university neither loses the rights nor escapes the responsibilities of
citizenship. He or she is expected to obey federal, state, and local laws as well as the
Regents’ Rules, university regulations, and administrative rules. Students are subject to
discipline for violating the standards of conduct whether such conduct takes place on or off
campus, or whether civil or criminal penalties are also imposed for such conduct.
Academic Integrity
The faculty expects from its students a high level of responsibility and academic honesty.
Because the value of an academic degree depends upon the absolute integrity of the work
done by the student for that degree, it is imperative that a student demonstrate a high
standard of individual honor in his or her scholastic work.
Scholastic dishonesty includes, but is not limited to, statements, acts or omissions related to
applications for enrollment or the award of a degree, and/or the submission as one’s own work
or material that is not one’s own. As a general rule, scholastic dishonesty involves one of the
following acts: cheating, plagiarism, collusion and/or falsifying academic records. Students
suspected of academic dishonesty are subject to disciplinary proceedings.
Plagiarism, especially from the web, from portions of papers for other classes, and from any
other source is unacceptable and will be dealt with under the university’s policy on plagiarism
(see general catalog for details). This course will use the resources of turnitin.com, which
searches the web for possible plagiarism and is over 90% effective.
Email Use
The University of Texas at Dallas recognizes the value and efficiency of communication
between faculty/staff and students through electronic mail. At the same time, email raises
some issues concerning security and the identity of each individual in an email exchange.
The university encourages all official student email correspondence be sent only to a student’s
U.T. Dallas email address and that faculty and staff consider email from students official only if
it originates from a UTD student account. This allows the university to maintain a high degree
of confidence in the identity of all individual corresponding and the security of the transmitted
information. UTD furnishes each student with a free email account that is to be used in all
communication with university personnel. The Department of Information Resources at U.T.
Dallas provides a method for students to have their U.T. Dallas mail forwarded to other
accounts.
The administration of this institution has set deadlines for withdrawal of any college-level
courses. These dates and times are published in that semester's course catalog.
Administration procedures must be followed. It is the student's responsibility to handle
Procedures for student grievances are found in Title V, Rules on Student Services and
Activities, of the university’s Handbook of Operating Procedures.
Copies of these rules and regulations are available to students in the Office of the Dean of
Students, where staff members are available to assist students in interpreting the rules and
regulations.
As per university policy, incomplete grades will be granted only for work unavoidably missed
at the semester’s end and only if 70% of the course work has been completed. An incomplete
grade must be resolved within eight (8) weeks from the first day of the subsequent long
semester. If the required work to complete the course and to remove the incomplete grade is
not submitted by the specified deadline, the incomplete grade is changed automatically to a
grade of F.
Disability Services
The goal of Disability Services is to provide students with disabilities educational opportunities
equal to those of their non-disabled peers. Disability Services is located in room 1.610 in the
Student Union. Office hours are Monday and Thursday, 8:30 a.m. to 6:30 p.m.; Tuesday and
Wednesday, 8:30 a.m. to 7:30 p.m.; and Friday, 8:30 a.m. to 5:30 p.m.
Essentially, the law requires that colleges and universities make those reasonable
adjustments necessary to eliminate discrimination on the basis of disability. For example, it
may be necessary to remove classroom prohibitions against tape recorders or animals (in the
It is the student’s responsibility to notify his or her professors of the need for such an
accommodation. Disability Services provides students with letters to present to faculty
members to verify that the student has a disability and needs accommodations. Individuals
requiring special accommodation should contact the professor after class or during office
hours.
The University of Texas at Dallas will excuse a student from class or other required activities
for the travel to and observance of a religious holy day for a religion whose places of worship
are exempt from property tax under Section 11.20, Tax Code, Texas Code Annotated.
The student is encouraged to notify the instructor or activity sponsor as soon as possible
regarding the absence, preferably in advance of the assignment. The student, so excused,
will be allowed to take the exam or complete the assignment within a reasonable time after the
absence: a period equal to the length of the absence, up to a maximum of one week. A
student who notifies the instructor and completes any missed exam or assignment may not be
penalized for the absence. A student who fails to complete the exam or assignment within the
prescribed period may receive a failing grade for that exam or assignment.
If a student or an instructor disagrees about the nature of the absence [i.e., for the purpose of
observing a religious holy day] or if there is similar disagreement about whether the student
has been given a reasonable time to complete any missed assignments or examinations,
either the student or the instructor may request a ruling from the chief executive officer of the
institution, or his or her designee. The chief executive officer or designee must take into
account the legislative intent of TEC 51.911(b), and the student and instructor will abide by the
decision of the chief executive officer or designee.
Off-campus, out-of-state, and foreign instruction and activities are subject to state law and
University policies and procedures regarding travel and risk-related activities. Information
regarding these rules and regulations may be found at the website address given below.
Additional information is available from the office of the school dean.
(http://www.utdallas.edu/BusinessAffairs/Travel_Risk_Activities.htm)
These descriptions and timelines are subject to change at the discretion of the
Professor.
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NOTE: If you want a team of only 2 members, you are only guaranteed this option if you
select a Module 1 case. However, Module 1 case teams can have more than 2 people,
as well. Let the Professor know as soon as possible what the team case and team
name are. The cases are combined as shown in the Sign-Up Sheets mainly, to ensure
good representation across the subject matter.
Teams will have the option to turn the team case in to me AHEAD OF TIME, for free
feedback. Please take advantage of this option, as it has the potential to positively
impact your grade and make sure you are “on the right track”. Due dates are posted in
the syllabus in the TOPICS AND DISCUSSIONS. You can submit your “vision” (what
you plan to do) and work on case questions or other materials. Please use the following
list below and related point values to guide your focus.
1. Find creative ways to facilitate the discussions with the class. For example, you could
generate some questions for open communications with the class, bring up other
scenarios, etc. You should have your first team posting regarding your case on the date
your case is due to the instructor, the beginning of the case window or date that I
communicate to you, whichever is earlier. More details on dates will be communicated
to your team via eLearning and you will be responsible for meeting these deadlines.
You will post your finalized case materials as instructed from these dates communicated.
Please ask if you are unsure of due dates!!!! (5 points)
2. Have a separate section of your team work for main points. Discuss the main points and
key definitions your case is dealing with and relate back to the subject matter. This must
be in the completed case study document (5 points)
3. Completely answer all the questions at the end of the case and related back to the
subject matter. (Spend the most time on this – the whole team needs to work on this!).
(60 points)
4. Respond to any and all questions from class in a timely (respond or post that you are
researching a response within 1 business day and fully answer within 3 business days–
all on team is responsible for) manner on the discussion board. Each team member
should regularly monitor the discussion board and have a minimum of 3-4 meaningful
postings throughout the posting timeframe, but I will look at the amount you participate
relative to your team members and the activity of your case and take that into account,
too. This should include comments and answering student questions or replying to
comments from other students which is much harder to do that just posting information.
(Spend the most time on this – the whole team needs to work on this!). (15 points)
5. Come up with at least 5 multiple choice questions (or more) that you can post for
generating class discussions on the “results” or main issues discussed in the case and
Have fun with the subject matter and be creative – apply the knowledge you are learning from
ALL chapters of the text, not necessarily just the one you are doing the case study from. I am
looking for APPLICATION of the theories of the course. To this end, please bring in your “real-
life” experiences to compare and contrast with the case. The more you can show the
application of concepts to companies and even your company, the better.
Late submission points for the case materials will be deducted as follows:
Late by one day = -5 points
Late by two days = -10 points
Late by three days = -20 points
Late by four days = -30 points
Late by five or more days = -40 points
The below teaming evaluation form must be completed and submitted by the due date and time
as specified in the Syllabus (the same form will be attached in the Assignments area of the
course). The form MUST be completed on you and all your team members and should include
effort on ALL group work. You must provide responses to all required information or points will
be deducted from your Teaming Evaluation Form score.
In addition to losing points for late submission, points could be deducted for less than team
effort or additional points could be given for above and beyond effort.
Late submission of teaming evaluation forms will be deducted to the late individual’s score as
follows:
Late by one to two days = -5 points
Late by three days to one week = -10 points
Late by more than one week = -15 points
Never turned in = -100 points
Q2. How do we know we are “on the right track”? Tell me about this free feedback
option?
If you would like *free* feedback, submit a draft of your case study by the FREE FEEDBACK
due date by posting it in YOUR TEAM’S DISCUSSIONS AREA and eLearning emailing me (I
will look over the eLearning emailed one). If you want a conference call meeting with me, as a
team set-up a time to meet and give me 1 week (or more) lead time.
Q5. When do I post the Team Case for the class out on discussions?
The instructor will post a message in your Team’s Discussions area with the date to do this and
other important dates. Do not post it in discussions before that time because it limits discussion!
If you are not sure of the date, please confirm with me.
Q6. Should we do a PowerPoint, Word document or Excel spreadsheet for our case?
Most teams use Word and Excel. If you use a Word document, please do in .doc format, not
.docx format as not all can open this format. Think about what is the best way to transfer the
information to the class. I have had some students do PowerPoint with very detailed information
in the notes area and even a few teams that have done PowerPoint with audio. Although a
PowerPoint with audio is not expected or required, it can be an effective method for knowledge
transfer using visual and audio learning.
Q7. I hate having slackers on my team. What should I do if I have a slacker on my team?
Q8. I have many questions on the team project (or other aspects of the course) that are
general in nature, what do I do?
Please post any questions you have that are general in nature in the discussions area of the course
so I or others in the course can answer your question(s). I am here for any questions you may
have. Make sure you have completely read the syllabus and daily check ALL discussion
postings, announcements, the calendar, and eLearning email as I try to communicate relevant
information to you in these ways.
My Name
Team Name
(List Team Members in alphabetical order of last names, including yourself).
Score:
Above and beyond – A+ = went above and beyond in some way and deserves a score higher than the
majority of the team (explain why they deserve above and beyond status)
Full contributor – A = should get all the team points because they gave a fair effort (explain why they are
a full contributor)
Less than full - If less than a full contributor, say whether they gave a B, C, D or F effort and you give
support for why you scored them there - why they were not a full contributor.
Ranking: Rank each team member from 1 to X with 1 being overall the best team member (you MUST
rank yourself). Note: no person can have the same number!
Team Member’s Name Score of Team Ranking
Member
Team Member #1
Team Member #2
Team Member #3
Team Member #4
Team Member #5
Explain the SPECIFIC work (i.e. sections of the paper) that each person did on the project and the
strengths of each team member, INCLUDING you.
What did you like about the group work and did YOU and YOUR TEAM do that worked well?
What would YOU do to improve YOUR work and what could the TEAM have done better?
For communications, you have many options, you can set up a conference call line for
free at freeconferencecall.com, you can use the webconferencing system, eLearning
chat, Instant Messenger in a number of systems, or other asynchronous methods. I
recommend that you try at least several synchronous methods throughout the semester.
I am happy to meet with the team. Please set up a time with me.
Team # and Team List out the team # from the GROUPS area and the Name the team
Name (make up a fun agreed on.
name!)
Team Case Sign up for the Module 1, 2 or 3 cases / chapter (under the SIGN UP
FOR GROUPS HERE!) part of the beginning course materials) based on
the due dates for cases that work best for the team in the Groups area
that has the most cases that the team likes. If you have more than one
case to choose from, decide as a team immediately and eLearning email
instructor.
Team Members and all This helps the team stay in touch and the instructor to get in touch if
contact information needed.
(email, phone #s, etc) For each team member:
and main strength(s) of Name, email address (outside of eLearning), phone numbers (such as cell
each member, location / #, work #, home #), main strengths, location / time zone.
time zone of each
member
Roles on the team and I am suggesting some responsibilities for each category. Each person
who is doing which: on the team should have at least one of these roles in addition to
completing work on the project. Please let me know if your breakdown
or responsibilities are different.
Everyone on the team should: proof read the case study, understand
every aspect of each section of the paper, etc.
Project Manager This person will lead the project, breakout the work along with the
team, ensure people are operating to deadlines and provide direction.
Communications Manager Setting up meetings. If there is something that needs to be
/ Instructor Interface communicated out, this person will make sure everyone gets the
message. Also, this person will be the main contact with the professor
for submitting *FREE* feedback and questions on behalf of the team
(although anyone can let me know about any questions you have).
Project Compiler Combines all the sections of the case study from all on the team.
Needs to determine a method of version control of the project to make
sure the latest and greatest gets to the professor, etc.
Official Editor Responsible for having the first pass on making sure the case project
flows well, etc.
Works Cited Guru Responsible for researching MLA Format and making sure the team is
following guidelines for proper footnoting and bibliography reference.
Main way the team will My suggestion is that you use the eLearning PRIVATE team discussions