15.963 | Spring 2007 | Graduate

Management Accounting and Control


Course Meeting Times

Lectures: 2 sessions / week, 1.5 hours / session

Course Description

This course is an introduction to the use of accounting information by managers for decision making, performance evaluation and control. The course should be useful for those who intend to work as management consultants, for LFM (Leaders for Manufacturing) students, and in general, for those who will become senior managers.

The goal is to provide students with a conceptual framework for identifying and resolving accounting issues faced by managers. We will have lectures on topics, followed by case discussions to illustrate and reinforce concepts. Students will be expected to have read and prepped, within groups, the assigned case prior to class. The textbook should be used to pick up the conceptual tools to prep for each case.

Required Textbook

Zimmerman, Jerry. Accounting for Decision Making and Control. New York, NY: McGraw-Hill, 2005. ISBN: 9780072975864.


One midterm exam 30%
Presentation 25%
Classroom participation 15%
Two case assignments @ 15% each 30%

Professional Standards

The school has asked that we remind ourselves of certain norms, including:

  1. Class starts at 5 minutes past the posted start time, and ends 5 minutes prior to the posted end time.
  2. We do not use laptops frivolously in class.
  3. We do not use cell phones in class, or engage in potentially distracting behavior.
  4. We conduct ourselves with mutual respect.
  5. Where specific guidance is unavailable, we apply the most conservative standards.

Course Info

As Taught In
Spring 2007
Learning Resource Types
Lecture Notes
Presentation Assignments
Written Assignments