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Graduate Certificate in Lean Accounting    
    
Lean Accounting Graduate Certificate Course Requirements    
  • STC 508 Science and Technology of Consciousness (2 units) (May be waived if student has previously taken either this course or the Science of Creative Intelligence course.) (August)
  • MGT 5853 Systems for Developing Organizational Excellence (2 units) (Fall)
  • MGT 5854 Lean Management Principles (2 units) (Fall)
  • MGT 5855 Lean Accounting I (2 units) (Spring)
  • MGT 5856 Lean Accounting II (2 units) (Spring)
  • One of the following course options: 
    • MGT 5857 Cases in Lean Management and Accounting (2 units) (Summer)
    • MGT 5858 Implementing Lean Accounting in Organizations (2 units) (Summer)


Lean Accounting Graduate Certificate Course Descriptions
 
STC 508: Science and Technology of Consciousness
The Science and Technology of Consciousness (STC) is a basic course in Consciousness-Based education that is the unique educational approach of Maharishi University of Management. Our university was inspired by the teachings of Maharishi Mahesh Yogi, a scientist and Vedic scholar from India. The practical aspect of STC is the Transcendental Meditation technique, a simple non-religious mental technique that produces positive effects on mental health, physical health, and social behaviors. For more information, go to www.tm.org. (2 credits)

The goal of this course is for you to gain experience and understanding of consciousness as the unifying basis of all branches of knowledge. This course provides a foundation for all other courses you will take at Maharishi University of Management and introduces you to key ideas and terms relevant to your studies and to your experience here. 

By the end of this course, you will be able to:
  • Understand the relationship between your individual self and your universal Self—the field of pure inner wakefulness, unbounded pure consciousness, at the source of thought.
  • Use principles of the Science of Creative Intelligence to deepen your understanding of foundational principles in the arts, sciences, and humanities.
  • Articulate how growth of consciousness and the study of inner subjectivity enrich education and other areas of life.

MGT 5853 Systems for Developing Organizational Excellence    
Maximizing Sustainable Organizational Brilliance
In the past ten years, business leaders around the world have developed new methodologies to steer their organizations towards sustainable achievement of “Triple Bottom Line” success, i.e., financial results, social responsibility, and environmental stewardship. In this course, students will learn about the major programs for developing organizational excellence including Six Sigma, Lean Management, Balanced Scorecard, Continuous Process Improvement (kaizen), and other best practices methodologies. (2 credits)

MGT 5854 Lean Management Principles    
Managing According to Natural Law
Through selected journal and website articles, students are introduced to the basic concepts of Lean Management as exemplified in the Toyota Production System. The elements, rules and tools of lean are explored as a methodology for aligning an organization’s strategic and operational plans to be consistent with Nature’s organizing principles. Students write essays and take online quizzes to demonstrate mastery of the material. (2 credits)

MGT 5855 Lean Accounting I   
Transformation through Organizational Self-referral
To effectively support lean management initiatives, accountants must embrace new procedures to prepare management reports that focus on inventory size reductions, tracking of waste and failure costs, and improved productivity and occupancy costs. They must reveal the causal factors that drive lean success. They must think creatively about how to structure compensation systems that encourage lean behaviors. Through articles, case studies, lectures, and written assignments, students will gain a solid foundation for facilitating lean transformation. (2 credits) Prerequisite: Intermediate Accounting I & II (MGT 440 & MGT 441 OR MGT 5141 and 5142)

MGT 5856 Lean Accounting II    
Creating Coherence in the Flow of Accounting Services
In this course, students learn how to apply the concepts of lean management to streamline accounting processes and to better meet the needs of the internal customers who use accounting services. Students learn how to assess internal customer requirements, how to map accounting value streams, how to identify non-value added activities, and how to conduct kaizen events to continuously improve accounting services. (2 credits) Prerequisite: Lean Accounting I (MGT 5855)

MGT 5857 Cases in Lean Management and Accounting    
Sharpening the Intellect to Improve Performance
Through detailed case studies and articles, students dig deeply into the details of how organizations have applied lean concepts to improve key management systems and accounting business processes. Topics include performance metric systems, revised compensation incentives, revised management accounting reports, work cell box scores and balanced scorecard implications. (2 credits) Prerequisite: MGT 5855

MGT 5858 Implementing Lean Accounting in Organizations    
Applying the Principle of Least Action for Maximum Success
In this course, students are required to either implement some aspect of lean accounting within their organization or to write an instructional case study on some aspect of lean accounting. Faculty approves projects based on proposal submissions. Guidelines will be provided on case study write-ups. (2 credits) Prerequisite: MGT 5855


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Andrew Bargerstock, Ph.D.
641-472-1128
abargerstock@mum.edu
Consistent High Rankings in the CAPSIM Foundation Simulation!
 
The CAPSIM Foundation simulation, an online business simulation with participating teams from the top business colleges and universities throughout North America, is a popular event among the accounting students. Students have the opportunity to exercise their skills in executive decision-making and small group dynamics.
MBA Teams in Top 10
2013: 1st and 2nd place winners plus 2 more in top 10
2012: All 4 MUM teams
2011: 1st place winner
2010: 1 MUM team
 
 
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