Notice for SMA classes A and C from Professor Tayles
Notice from Mile Tayles for SMA classes And C [will also be posted to SOUL):
Strategic Management Accounting 26144 September 2013
Note to Groups A and C
I am sorry that we had to stop the teaching a little early on Sunday afternoon, but we were unsure of the weather. I have spoken to Dr Joseph to ensure he can cover the material that we did not. So all groups will then have covered the same content.
Assignment Note to All Groups
This note records statements I made to you all in class about the assignment. It should be read along with the requirement printed on page 7 of the Module Handbook.
Aspects which should come out in your work on the assignment are: 1. Application to the real world; 2. Some of your views on the Balanced Scorecard (BSC) and 3. Evidence of your reading of the theory.
So, as a rough guide:
• The outline of a BSC, the company vision, mission and strategies involve application.
• A strategy map for the company involves application and your views.
• The development, implementation, reporting and monitoring using the BSC involve your reading and your views
• Any improvement from a BSC and its interface with Management Accounting involves your reading and your views.
I hope this helps.
You will be able to trace many articles on the BSC, I mentioned one which I co-wrote and published this year, see below for this and a small number of other possible articles:
Kasperskaya, Y. and Tayles, M., (2013) “The Role of Causal Links in Performance Measurement Models” Managerial Auditing Journal. Vol 28, No 5 426-443.
Cohen, S., Thiraios, D. and Kandilorou, M. (2008), “Performance perameters, interrelations from a balanced scorecard perspective”, Managerial Auditing Journal, Vol 23 No5, pp 485-503.
Kaplan, R.S. and Norton D.P. (1996), “Using the Balanced Scorecard as a Strategic Management System”, Harvard Business Review 74, pp.75-85.
Norreklit, H. (2000), “The Balance on the Balanced Scorecard: A Critical Analysis of some of it Assumptions”, Management Accounting Research, Vol.11, pp. 65-88.
Rucci, A. J., Kirn, S. P. and Quinn, R.T. (1998), “The employee-customer-profit chain at Sears”, Harvard Business Review, Vol. 76, pp. 82-97.
Good wishes to all
Prof. Mike Tayles
Strategic Management Accounting 26144 September 2013
Note to Groups A and C
I am sorry that we had to stop the teaching a little early on Sunday afternoon, but we were unsure of the weather. I have spoken to Dr Joseph to ensure he can cover the material that we did not. So all groups will then have covered the same content.
Assignment Note to All Groups
This note records statements I made to you all in class about the assignment. It should be read along with the requirement printed on page 7 of the Module Handbook.
Aspects which should come out in your work on the assignment are: 1. Application to the real world; 2. Some of your views on the Balanced Scorecard (BSC) and 3. Evidence of your reading of the theory.
So, as a rough guide:
• The outline of a BSC, the company vision, mission and strategies involve application.
• A strategy map for the company involves application and your views.
• The development, implementation, reporting and monitoring using the BSC involve your reading and your views
• Any improvement from a BSC and its interface with Management Accounting involves your reading and your views.
I hope this helps.
You will be able to trace many articles on the BSC, I mentioned one which I co-wrote and published this year, see below for this and a small number of other possible articles:
Kasperskaya, Y. and Tayles, M., (2013) “The Role of Causal Links in Performance Measurement Models” Managerial Auditing Journal. Vol 28, No 5 426-443.
Cohen, S., Thiraios, D. and Kandilorou, M. (2008), “Performance perameters, interrelations from a balanced scorecard perspective”, Managerial Auditing Journal, Vol 23 No5, pp 485-503.
Kaplan, R.S. and Norton D.P. (1996), “Using the Balanced Scorecard as a Strategic Management System”, Harvard Business Review 74, pp.75-85.
Norreklit, H. (2000), “The Balance on the Balanced Scorecard: A Critical Analysis of some of it Assumptions”, Management Accounting Research, Vol.11, pp. 65-88.
Rucci, A. J., Kirn, S. P. and Quinn, R.T. (1998), “The employee-customer-profit chain at Sears”, Harvard Business Review, Vol. 76, pp. 82-97.
Good wishes to all
Prof. Mike Tayles
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