Management Accounting Information for Decision-Making and Strategy Execution 6th Edition Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, S. Mark Young - Solutions

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How would you describe the strategic values at the Department of the Interior in general and the Minerals Management Service in particular? What changes would you recommend at MMS? In your opinion, what cultural values must the agency develop in order to implement your recommended strategic values?
Review the section in the chapter entitled “Changing the Organization Culture.” How would you go about changing the culture at MMS? How would you manage its symbols for change? How would you identify and handle difficulties that you’re bound to encounter? How will you know if your changes are
What was the most difficult part of this exercise? Did other groups experience the same difficulty?
How did your group overcome this difficulty? How did other groups overcome it?
Do you believe your group’s analysis accurately describes the culture of the class you selected? Could other students who analyzed the culture of the same class come up with a very different result? How could that happen?
If the instructor wanted to try to change the culture in the class you analyzed, what steps would you recommend that he or she take?
Is most organization change forced on the organization by external factors or fostered from within? Explain.
What broad category of pressures for organization change other than the four discussed in the chapter can you think of? Briefly describe it.
Which sources of resistance to change present the most problems for an internal change agent for an external change agent?
Which stage of the Lewin model of change do you think is most often overlooked? Why?
What are the advantages and disadvantages of having an internal change agent rather than an external change agent?
How does organization development differ from organization change?
How and why would organization development differ if the elements of the social system were not interdependent?
Do quality-of-work-life programs rely more on individual or organizational aspects of organizational behavior? Why?
Describe how the job of your professor could be redesigned. Include a discussion of other subsystems that would need to be changed as a result.
Which of the seven suggestions for successfully managing an organizational change effort seem to be the most difficult to manage why?
As a force for change in the videogame industry, how has technology affected Kotick’s strategy at Activision? How about competition?
In what ways has Robert Kotick acted as a change agent at Activision?
Apply Lewin’s process model of organization change to the measures that Kotick has taken to effect change at Activision. Be sure to examine each step in the Lewin model, noting where the model applies particularly well and where it doesn’t. Are there any points at which the continuous change
To what extent can the changes at Activision be seen as aspects of organization development? In what areas do the three criteria for determining organization development apply particularly well? In what areas are other models more accurate in describing Kotick’s change strategies?
How similar were the implementation steps for each change?
Were the plans for managing resistance to change realistic?
Do you think any of the changes could be successfully implemented at your school? Why or why not?
Did various groups use the same technique in different ways or to accomplish different goals?
In general, how in your opinion did Netflix manage to put itself in the enviable position that it occupied at the outset of fiscal 2010? More specifically, how would you account for the sudden—and very big—bounce in subscriptions that Netflix enjoyed during the fourth quarter of 2009? (Hint for
Use the situational perspective on organizational behaviour to describe the growth strategies developed by Netflix and the competitive strategies adopted by both Netflix and Blockbuster. Explain how these competitive strategies have contributed to organization level outcomes at each company.
An organization’s environment includes all the elements that lie outside its own boundaries—everything from human beings to economic phenomena. What can psychology tell us about the environment in which Netflix competes? What can sociology tell us? How about anthropology?
Discuss the role of technology both in the nature of the service that Netflix provides and in the environment in which it competes. Feel free to expand by drawing on any personal knowledge you may have of the movie rental business and movie rental plans.
Take the consumer challenge. You currently subscribe to Netflix, which allows you to rent 3 movies per week by mail; you can keep out 1 movie at a time, and the monthly charge is $16.99. Blockbuster now makes you the following offer: You can rent 3 movies per week by mail, plus you can take out 5
What individual differences, personality traits, and attitudes might contribute to a reasonable person job fit for the position of DVD inspector at a Netflix warehouse? What steps might Netflix take to improve the attitudes of a worker like the anonymous inspector cited in the case? What might the
What perspectives on motivation are reflected in the fact that the work of DVD inspectors at Netflix warehouses is carefully timed? Which type of motivational process seems to be most important at these facilities—needs based, process based, or learning based? In your opinion, which of these
The marketing term churn refers to the rate at which customers abandon a product or service. Netflix has a very good churn rate of around 4 percent annually—that is, the company loses about 4 in every 100 subscribers each year. How important are the company’s hourly workers, such as the
A spokesperson for Yahoo! doesn’t think that Netflix’s unlimited vacation–time policy would work at her company: “We’re a grown up company with over 12,000 employees,” she says, “and you have to have some semblance of process and procedure.” As Netflix grows, will CEO Hastings and
According to the Netflix Reference Guide on Our Freedom & Responsibility Culture, “Freedom and Responsibility applies to our salaried employees. Our hourly employees are important but have more structured roles.” Referring as necessary to Part II of this case, explain why teamwork is not an
As a Netflix member, you’re pleasantly surprised to find that the 1940s serial Zorro’s Black Whip has shown up on your recommended list. You move it to the top of your queue immediately, but you’re curious about two things: (a) how the movie ended up in Netflix’s catalog and (b) how it
Netflix communicates with its customers primarily by means of technology. You, however, have been called in as a consultant and asked to recommend ways of improving this communication process by integrating the human factor a little more fully. Recommend some ways of improving each element in the
Discuss Reed Hastings’ actions as Netflix CEO in terms of transformational leadership. What elements in its environment have made transformational leadership the best approach to leading a company like Netflix? Are future events likely to require on Hastings’ part an increased or decreased
In what ways has innovation been crucial to the growth of Netflix? How has it benefited from radical innovation from systems innovation from incremental innovation?
Log on to www.netflix.com/Jobs and, under Job Openings, click on “All job openings.” Here you’ll find numerous job listings, most of them at Netflix headquarters in Los Gatos, California, but many others at distribution centers around the country. By clicking on a listing, you’ll find a
Stay focused on the exercise that your performed in Question 1, particularly on what you discovered about the kind of work performed at Netflix. How do its job listings reflect changes in Netflix’s structural imperatives over the course of its existence?
Describe as fully as you can the nature and role of Netflix’s organizational technology. In what ways have its continuous process and intensive technologies proved adaptable to change? How have customers and competitors influenced its task environment?
Go to www.slideshare.net/reed2001/culture-1798664 and look through the Netflix Reference Guide on Our Freedom & Responsibility Culture. Based on the company’s presentation of its own values and practices, describe its organization culture. What are its strategic and cultural values? Can you
What does control refer to in the context of a management accounting and control system?
What are the four stages involved in keeping an organization in control?
What four components should MACS designers consider when addressing the relevance of the system’s information?
What are the four major behavioral considerations in MACS design?
What is the scientific management view of motivation?
What is the human relations movement view of motivation?
What is the human resources model view of motivation?
What are some choices that individuals can make when ethical conflicts arise?
What is an ethical control system, and what are its key elements?
What are the three key dimensions of motivation?
How do diagnostic control systems differ from interactive control systems?
How does task control differ from results control?
List and explain the two categories in task control.
List three quantitative financial measures of performance in a manufacturing organization of your choice.
List three quantitative financial measures of performance in a service organization of your choice.
List three quantitative non financial measures of performance in a manufacturing organization of your choice.
List three quantitative non financial measures of performance in a service organization of your choice.
List three qualitative measures of performance.
What is the single most important factor in making major changes to an organization?
What is an example of earnings management or smoothing?
What are two essential elements in employee empowerment in MACS design?
What are the two interrelated behavioral issues in budgeting?
What are the three most common methods of setting a budget?
What is budget slack?
What are the six attributes of effective performance measurement systems?
What type of organization is best suited to incentive compensation? Why?
What is profit sharing?
What is a stock option plan?
Achieving objectives Eni Corporation’s mission statement includes the following: “Our mission is to continuously improve the company’s value to shareholders, customers, employees, and society.” Interpret how each of Eni Corporation’s stakeholder groups may interpret “the company’s
Achieving relevance in MACS design Identify the four components that MACS designers should consider when addressing the relevance of the system’s information and explain why each component is important.
How do the scientific management, human relations, and human resource schools differ in their views on human motivation?
Characteristics of a MACS: ethical framework List and describe the hierarchy of ethical considerations.
What should a person do if faced with a conflict between his or her values and those of the organization?
What should a person do if the organization’s stated values conflict with practiced values? What are the individual’s choices? Why do you think such conflicts exist?
Explain why you think that task control or results control would be more appropriate in the setting that you have chosen. Do not use an example from the text.
Characteristics of a MACS: multiple performance measures What is the advantage of having multiple measures of performance?
Why is it important that people understand what performance is measured, how performance is measured, and how employee rewards relate to measured performance?
Why should performance measurement systems and rewards focus on performance that employees can control?
In a company that takes telephone orders from customers for general merchandise, explain how you would evaluate the performance of the company president, a middle manager who designs the system to coordinate order taking and order shipping, and an employee who fills orders. How are the performance
Characteristics of a MACS: rewards Can goal congruence be increased if rewards are tied to performance? Explain.
List some methods of gaming performance indicators.
Can you think of instances when gaming behavior is appropriate in an organization?
What are the advantages for the individual in being able to participate in decision making in the organization, and what are the advantages for the organization in allowing the individual to participate in decision making?
How does participation in the budgeting process differ from consultation?
What are the pros and cons of building slack into the budget from (1) the point of view of the employee building in slack and (2) from a senior manager’s point of view?
What are budgeting games, and why do employees engage in them?
The nature of intrinsic and extrinsic rewards Do you believe that people value intrinsic rewards? Give an example of an intrinsic reward that you would value and explain why. Why are extrinsic rewards important to people? If you value only extrinsic rewards, explain why.
Explain when one would reward outcomes or outputs, reward inputs, or use knowledge-based pay.
You work for a consulting firm and have been given the assignment of deciding whether a particular company president is overpaid both in absolute terms and relative to presidents of comparable companies. How would you undertake this task?
When should an organization use a cash bonus?
When should an organization use profit sharing?
When should an organization use gain sharing?
When should an organization use stock options?
How would you reward a group of people that includes product designers, engineers, production personnel, purchasing agents, marketing staff, and accountants whose job is to identify and develop a new car? How would you reward a person whose job is to discover a better way of designing crash
MACS design motivation Explain why an understanding of human motivation is essential to MACS design.
Behavioral considerations in MACS design List the four key behavioral considerations in MACS design and explain the importance or benefits of each.
Relationship between ethics in golf and business Refer to “Does Cheating at Golf Lead to Cheating in Business?” in the In Practice box on page 347. Discuss reasons why individuals might feel justified in cheating at golf and whether individuals who cheat at golf are likely also to cheat in
Suppose you are the chief executive officer of a manufacturing firm that is bidding on a government contract. In this situation, the firm with the lowest bid will win the contract. Your firm has completed developing its bid and is ready to submit it to the government when you receive an anonymously

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Management Accounting Information for Decision-Making and Strategy Execution 6th Edition Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, S. Mark Young - Solutions

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