Management Accounting in Japan 1

Description

This course provides a framework for analyzing, using, and designing internal accounting systems. It explains their use in decision-making and motivating organizational members. Since employees prioritize self-interest over owners', owners must create incentive systems. Accounting numbers measure managers' performance and form part of control systems motivating managers. The course addresses costs and benefits of internal accounting systems. Students should know basic bookkeeping and financial accounting and are recommended to complete 基礎会計学 or Accounting for all before enrolling. The course is conducted in English only, with active participation expected. Students should bring calculators for quizzes. Learning outcomes include understanding management accounting systems for decision-making and organizational motivation.