Presenter:
James E. Sorensen, University of Denver
Gary Siegel, DePaul University
Sandra Richtermeyer, University of Wyoming
Description:
Management accountants must manipulate verbal data in attacking and resolving organizational messes. Throughout the resolution process, verbal data needs to be organized as well as quantitative data that may be structured using Excel or similar technologies. Three tools for organizing verbal data, the Affinity Diagram, the Interrelationship Digraph, and the Cause-and-Effect Diagram, are described, illustrated and demonstrated with an (in-class) exercise. Learning outcomes, a discussion thread derived from the exercise, additional content references, a learning outcome assessment, and suggested solutions (using Quality America software) are included in a complete learning package. Several Cost Management textbooks now include these tools as management accountants strive to drive cost reduction, productivity, and quality into their organizations.
The participant will be able to:
- Apply the affinity diagram to organize verbal statements from a brainstorming session into common groups.
- Diagram the interrelationships of the idea groups emerging from the affinity diagram.
- Categorize major causes and subcauses underlying a major effect (either of a positive or negative nature).
- Explain the connections between verbal data groups and future work plans.
