Professor Kentaro Koga conducted a lecture on “Managerial Accounting & Control,” an elective module for Global MBA students. This course focuses exclusively on the accounting information that serves the organization’s internal stakeholders (i.e. top management, middle management, and shop-floor employees in different business functions) to guide and facilitate their decisions.
Students gain an understanding of innovative management accounting tools through cases about their application and implementation, as well as the resulting issues thereof. Through use of real-world cases highlighting strengths and weaknesses, Prof. Koga explained the tools of management accounting and control with an interactive pedagogy, soliciting questions and comments from the students. By discussing various financial metrics along with students, he was able to provide an updated financial picture of the companies depicted in the assigned cases.