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JOURNAL OF WFORMATION SYSTEMS vol. 7, No. I spring 1993 pp. 48—61 Implementing a Graduate
Management Consulting Course Marshall B. Romney J. Owen Cherrington Brigham Young University
Andrew Knighton Arthur Anderson & Co. ABSTRACT: The shift away from auditing services toward
consulting services by CPA firms is placing greater demands upon universities to produce students
capable of entering the consulting profession immediately upon graduation. To meet the demand for
such students, Brigham Young University (BYU) faculty instituted a graduate-level consulting course to
train students in the consulting process and to provide students with relevant, practical work experience
in a real-world consulting environment.
The course is required for students with an information systems
emphasis.
MBA students and non-systems Master of Accounting students may take the course as an
elective.
Most students take the course near the end of their program. The course requires students to
work in project teams to solve systems and business problems in organizations; thus they apply and
expand technical skills they have acquired in other courses.
The course also helps students develop
professional competencies such as client relations, group interaction, time management, and project
administration.
The objectives of the course are to: l. Help students identify the field of management
consulting and the role of a management consultant.
2. Familiarize students with the tools and
techniques used during a consulting engagement, including technical, planning, problem solving, and
clientrelations skills.
3. Provide students with an experience in project management and management
consulting.
Before the class begins, the instructor must identify client projects and individuals to act as
team coaches.
During the first three weeks of class, students are taught the consulting process and are
organized into teams of three to five people.
Near the end of this period, student teams contact their
assigned clients and set up an initial meeting.
In the initial meeting, students and the client determine the
scope of the project and agree on working relationships.
Student teams spend the last Il weeks of the
course completing the project.
A coach (usually a manager or partner of a CPA firm who is familiar with
the client) works with each student team.
Each student spends about 100 hours on the project. This
combination provides the client with a professional product or service for an honorarium (generally
$2,500) plus out-of-pocket expenses of the student team.
The honorarium is paid directly to the School
of Accountancy and Information Systems and expenses are reimbursed directly to the students.
The
funds the university receives are used to offset expenses incurred for the coaching services.
However,
since most CPA firms have chosen to donate their time, most honorariums have been used to fund
student scholarships.
Cherrington and Stocks (1986) described an early version of this course. This
article describes the current approach to the course, provides help to those who might like to implement
such a course, and gives student and client evaluations of its strengths and weaknesses.
Key Words:
Consulting class, Management consulting, and Consulting.
Data Availability: Data are available from the
authors.
Copies of course materials are also available from the authors. HE remainder of the paper is
organized as follows.
Section I discusses how to find clients for the course and how to assess their
needs.
Section Il describes how to find and train project coaches. Section Ill explains what is taught the
first three weeks of the course and the development of project proposals.
Section IV discusses how
project progress is reported to the instructor and to the client.
Section V discusses the results of surveys
that measured both student and client satisfaction of the course.
Supporting documents are shown in thecom.lakhasly تم تلخيص النص بواسطة موقع لخصل
appendices. 1, BEFORE CLASS BEGINS: CONTACTING POTENTIAL CLIENTS The consulting class
requires more instructor time than almost any other class in the curriculum.
Several months before the
class begins, the instructor must contact potential clients, assess their needs, and identify willing
coaches.
Finding Clients The success of the course depends upon meeting both the business needs of
the client and the educational needs of the student.
The instructor must find client projects that fit
students' interests, skills, and technical capabilities and that can be completed during the semester.

More projects than student teams are needed because (1) some potential clients will later decline to
participate and (2) some projects require technical skills that students do not possess or cannot develop
during the semester.
Finding more projects than needed also allows students some flexibility in choosing
a project of interest to them.
Clients are found in various ways. Faculty visit local offices of the major
CPA firms, explain the class, and solicit their support in providing clients and coaches.
Often, CPA firms
identify clients whose needs are either too small for the CPA firm to pursue or do not justify the cost of a
professional consultant.
This has a number of benefits. Clients get the professional help they need for a
very reasonable fee and the CPA firm ensures a quality product for its client while becoming acquainted
with some of the better students in the program.
While CPA firms have been an excellent source of
clients, clients have been found in a number of other ways.
Major businesses in the area are contacted,
particularly those who have recruited former students.
Alumni (including former students in the class) are
able to identify potential clients.
The university's development office as well as other departments and
programs at the university are also contacted during the search.
As knowledge of the course has spread,
finding clients has become much easier because businesses see the class as a way to receive quality
professional services at a nominal cost.
Many clients want a consulting project performed every year.
One challenge facing universities located in smaller communities as they implement this type of class is
finding enough projects in the local area.
Smaller companies, governmental agencies, and other
departments on campus make excellent clients.
Some of the smaller clients of the course have been
software startup companies, retail stores, furniture outlets, museums, local transportation companies,
radio and TV stations, doctor offices, medical clinics, copying services, and printing establishments.

Assessing Client Needs Once potential clients are identified, they must be persuaded to participate and
a meaningful project must be tentatively outlined.
A good way to do this is to describe the course and the
projects performed previously.
First-time clients invariably ask about projects performed for other clients.
A few class projects have been to: • Develop a computerized bidding process for a company. •
Complete a needs analysis, requirements definition, and acquisition plan for a new computerized
information system. • Develop a policies and procedures manual for an accounting system. • Identify
factors causing differences between a work-in-process control account and the subsidiary ledger of jobs
in process in a manufacturing accounting system. • Complete a feasibility study for building a fiber-optic
network for intracompany communications and linking into long distance common carriers. Many times,
prospective clients have said, "We could use a project just like the one you performed here. " Rarely has
there been a company with an interest in sponsoring a project that does not have a list of problems,
each of which could be a consulting project solvable by a student team with a coach's assistance. As
instructors visit with the client and discuss their problems, they can pick those problems that are bestcom.lakhasly تم تلخيص النص بواسطة موقع لخصل
suited to their students. Through joint discussion with the client, project deliverables and team activities
are identified. These become the basis for identifying the skills students will need and the amount of time
required to complete the project. Using a 100 hour guideline for each student's involvement on a project,
the instructor estimates the size of the student team. Project difficulty is largely determined by the skills
required of the consultant and problems in obtaining information needed to complete the project.
Projects requiring skills not possessed by student consultants are considered more difficult, and time
must be factored into the project to allow them to obtain the needed skills. Additional time must also be
allowed when information required by a project is difficult to obtain. This is much harder to estimate
because of the inability to control the source or provider of the information. 11. BEFORE CLASS
BEGINS: DEVELOPING TEAM COACHES Coaches provide the team with professional guidance and
expertise. They act much like a basketball coach who provides direction and guidance from the sideline.
Just as the basketball coach does not actually play in the game, the consulting coach is not expected to
do the work of the engagement. The coach's role is to (l) guide and supervise the student team as they
perform the work of the engagement and (2) ensure project results meet high quality standards. In
addition, feedback from the coach at the end of the project is a factor in determining the students'
grades. While the class could be taught without coaches, they provide significant advantages: l .
Working under the supervision of an experienced professional creates a more professional atmosphere.
Seasoned professionals can provide the students with experiences and insights most instructors are not
able to provide. 2. Students and consulting professionals meet in a work setting, rather than just an
interview setting. They can ask and receive answers to questions they might not be able to ask in an
interview. They are also able to form a better opinion of the lifestyle and work of a consultant and
determine whether it appeals to them. Some of the students receive offers from the firms providing the
coaches. 3. Coaches bring a different skill set to the class. If class projects were limited to the
instructor's skills, the number and type of projects would be narrowed significantly. By finding and using
coaches with expertise in the area of the project's scope, the number and variety of projects are greatly
expanded. 4. Coaches reduce the instructor's workload by helping with day-to-day project management.
It is difficult for one instructor to supervise ten consulting projects. Finding Good Coaches Ideal coaches
are skilled professionals or qualified instructors who can guide students throughout the project and
review work for completeness and professionalism. Critically reviewing reports or recommendations
before they go to the client is especially important to ensure high quality. Most coaches do this by
meeting with the team for a few hours each week. Finding good coaches is often as difficult as finding
good projects. Projects for companies that employ external auditors are frequently coached by a
manager or partner from the audit firm. They want to provide assistance to their clients and they know
that if they decline to help with the class another CPA firm will help them. When the client does not have
an external auditor, CPA firms use this as an opportunity to meet potential clients. CPA firms also supply
coaches because they want to support the school, improve their reputation among students, and recruit
students for positions in their firms. The positive reputation achieved from being involved in the class
impacts current and future students perceptions of the firm. Coaches also come from other backgrounds
and experiences, e.g., professors, systems consultants, and other qualified professionals who havecom.lakhasly تم تلخيص النص بواسطة موقع لخصل
contact with the client and are willing to assist the students. Training Coaches Once coaches are
identified, the instructor meets with them to review their responsibilities. Coaches are instructed not to do
the work, but to guide the students as they complete the project. The main responsibilities of the coach
are to: l . Review the project scope to make sure the project can be completed during the semester and
in the indicated number of hours (100 hours per student). 2. Verify the engagement letter or proposal is
of acceptable quality. 3. Help plan project phases and tasks and make sure students know how to
approach the problem. 4. Monitor team progress by meeting with students periodically to see they are on
schedule, gathering appropriate data, performing accurate analyses, and developing sound conclusions
and recommendations. 5. Monitor client relationships. 6. Make sure the final product is of a professional
quality and consistent with the scope as outlined in the proposal. 111. COURSE INSTRUCTION: THE
FIRST THREE WEEKS The first three weeks of the semester are used to teach students the consulting
process, organize students into teams, select projects, and make the initial client contact. This period
culminates with the development of a project proposal, which is reviewed by the instructor and the coach
and submitted to the client for approval. The remainder of the term is spent working with the client on the
engagement. A consulting text is recommended reading for the class, but several texts and professional
books on consulting services are available in the library. Student Training During the first three weeks of
class students are given a broad overview of the consulting profession, professional standards and
ethics, and individual phases of the consulting process. A series of readings, lectures, videos, and cases
are used to teach some of the more important concepts such as: l . What constitutes a quality business
proposal? 2. How should a good interview be conducted? 3. What factors are considered in developing a
project plan? 4. How do you manage client expectations? Some of the cases, class activities, videos,
and role playing exercises are described below: l . A video produced by Ernst & Young, entitled
"Consultant's Day in Court, " shows the court proceeding of a lawsuit between a client and a consulting
firm.
This video illustrates the importance of a proposal or engagement letter, engagement
documentation, client/consultant communications, and project supervision. 2. Students evaluate three
consulting ethics cases that deal with situations similar to those students face while performing their
projects. 3. Students are taught about proposal writing using a case that contains a proposal and a
guideline matrix describing topics to be included in a proposal and criteria by which to evaluate each
topic. 4. Interviewing skills are developed through an audio taped exercise. Pairs of students are given
background information about a potential consulting engagement. They interview each other in a role
playing exercise. Team members listen to the audio tapes and evaluate the interviews, identifying things
that went well and areas to improve. 5. A case describing a consulting engagement from a staff
consultant, engagement supervisor, office partner, client president, client department manager, and
client employee perspective is used to help students understand how their actions are perceived by
other people and how they should act on a consulting engagement. Class time is devoted almost entirely
to helping students develop the non-technical skills common to all consulting engagements. Instruction
on and advancement of technical skills occurs on a group-by-group basis as needed to complete a
specific project. Rarely will students possess all the technical skills needed to complete a project. In
general, faculty teach and students learn the skills required to perform the work. Near the end of thecom.lakhasly تم تلخيص النص بواسطة موقع لخصل
instructional period, teams of three to five students are organized and contact is made between the team
and the client. Student teams are organized according to the student's skills and preferences and the
size of the project. Students identify projects of interest to them, and the instructor interviews the
students to learn more about their background and capabilities. Each student team contacts its coach
and client to set up an organizational meeting. Initial Client Contact The initial client meeting brings the
student team, client, instructor, and coach together for the first time. At this meeting, students seek to
define the client's needs and gather information to develop a proposal. Students also discuss time
constraints with the client and determine an appropriate scope for the project. Developing a Project
Proposal Student teams develop a project proposal, which the client is asked to review and sign. The
instructor and the coach must approve all written materials, including the proposal, before they are sent
to the client. The proposal: l . Defines the scope of the project, which helps all parties become familiar
with the client's expectations and helps the student team avoid committing to more work than they can
accomplish. 2. Shows a task plan to track project progress from origin to completion. It includes key
reporting points and goal dates for completing each segment of the project. 3. Specifies the honorarium
and estimates out-of-pocket expenses, which are usually less than $500 per project. Occasionally, a
client will request a change in a proposal. Frequently, the requested change improves the proposal and
it is adopted. If the change expands the scope of the engagement or seems inappropriate, the instructor
and coach assist the team in negotiating a settlement. IV. COMPLETING THE PROJECT: THE
REMAINDER OF THE TERM Students prepare biweekly individual and team progress reports. Teams
also make biweekly oral presentations in class on the progress of their projects. Students provide similar
communication to the client and coach to ensure that the project is progressing as planned. Progress
reports help keep the team on schedule and help maintain good client relationships. Dissatisfaction at
the end of a project usually results from the team getting behind or not keeping the client informed
throughout the engagement. Instructor or coach intervention can usually resolve problems when they are
addressed on a timely basis. Final Client Presentation At the completion of the project, the student team
provides a completed product or service to the client. This usually includes a written report and an oral
presentation. To prepare for their formal presentation, teams have a practice presentation in class, which
is evaluated by their peers, and the results become part of the final grade for the course. The final client
presentation generally includes a detailed question and answer session. Documenting the Project The
final product of the consulting class is the documentation and workpapers for each project.
Documentation includes the following items: l . A copy of the signed proposal. 2. A copy of the final
report with cross references to supporting workpaper documents. 3. Copies of major documents and
workpapers that support the work performed and the results developed by the team. 4. Copies of team
progress reports. 5. A copy of the client invoice for the honorarium and documentation for out-of-pocket
expenses. Project workpapers are the property of the school and are retained for at least three years.
These have proven to be useful in answering client questions on prior projects and in two instances have
provided the basis for additional projects for the same client. V. EVALUATING THE COURSE Students
in the consulting class in 1992 and 1993 were surveyed by mail immediately after completing the course.
(See appendix A for the survey instrument.) Responses were received from 51 of the 58 students (88com.lakhasly تم تلخيص النص بواسطة موقع لخصل
percent). The responses are analyzed in several ways: client satisfaction, perceived benefits to students,
skills development, effectiveness of coaches, problems students had with the course, and effectiveness
of the class in meeting its overall course objectives. Benefit to Students Students found a number of
tangible benefits from the consulting course. Forty (78 percent) of the respondents were actively using
their consulting experience in pursuing professional em- ployment. Eleven (22 percent) indicated the
consulting experience produced job opportunities for them. All students would recommend the course to
a friend. In evaluating how well the class prepared them for their career, 9 of the 51 students rated it the
very best, 39 as one of the best, and 3 rated it the same as other classes. Student comments about the
benefits they received from the course include: l . It was exciting doing the real thing and working directly
with a client! The class was as close to on-the-job training as a college course could offer. I had the
opportunity to use a wide variety of skills and the broad base of knowledge I have obtained throughout
my college career. 2. I learned the real stresses of meeting deadlines and fulfilling clients' expectations,
that organization is essential, that you can never do a perfect job, and that procrastination leads to
problems at crunch time. 3. I learned how to interact with clients and how to tiptoe tactfully through
difficult issues. I gained a better understanding of company politics. I realized how important
professionalism, planning, and the final presentation are. Skill Development To measure how well the
course provided a work environment where students can develop professional skills, students were
asked: "In comparison with other courses, how did the consulting course aid you in the development of
professional skills?" Students evaluated I l skills on a scale of one to five, five being the highest. The
nature of the skills students are able to develop and the extent to which they are able to do so depends
largely on the project they choose and the role they played within their group.
It would be unusual for a
student to say he/she was able to develop each of the I l skills to a high level (a ranking of 5).
Table I
summarizes the student responses for each skill.
The most significant areas of skill development came
in client relations, project administration, and documentation methods.
These results make intuitive
sense since this is the only class where students directly interact with a client and one of the few classes
in which they undertake a semesterlong project.
The course also requires extensive documentation of
the project.
Skill areas scoring the lowest were in the areas of general business skills and technical
competence.
This is to be expected because projects that require students to expand their technical
skills TABLE 1 Effectiveness of the Class in Developing Professional Skills (N = 51) Low Medium (1) (2)
(3) (4) (5) Mean Client relations 2 12 8 29 4.25 Project administration 2 8 17 23 4.16 Documentation
methods 2 9 21 19 4.12 Planning/organization 2 13 25 1 1 3.88 Time management 4 10 25 12 3.88
Group interaction 2 3 9 22 15 3.88 Problem solving 3 15 21 12 3.82 Oral communication 6 15 22 7 3.55
Written communication 2 8 15 20 6 3.39 General business 3 8 22 13 5 3.18 Technical skills 4 13 16 13 5
3.04 significantly are avoided.
Where possible, projects are selected that allow students to use the
technical skills already learned and to interact with a client in solving a business problem.
Evaluation of
the Coaches The student survey question producing the greatest amount of diversity related to coach
helpfulness in planning and completing the project.
Eight students said their coach was very helpful, 7
said quite helpful, 15 said helpful, 15 said of little help, and 6 said the coach was no help at all.
Fourteen
students wrote comments about their coach.
Some were very complimentary such as "He gave goodcom.lakhasly تم تلخيص النص بواسطة موقع لخصل
direction in managing client expectations and interpreting client communications. " Others were negative
such as "Our coach had absolutely no experience in the area and was of no help. " The diversity of
student responses is not surprising. Unfortunately, there are usually one or more coaches who agree to
help but have little or no interaction with the consulting teams. In almost all cases where the coach was
a meaningful part of the project and worked with the group, students were able to derive a significant
benefit from associating with him/her. Since ultimate responsibility for the success of a project rests with
the instructor, he or she must step in and fill the coach's role when the coach fails to perform. This adds
to the instructor's workload but does not reduce the quality of the project. Problems Students Had With
the Course Students were asked what problems they had with the course. The most frequent response
(12 of the 51 students) was that the class was too time consuming. Because of the nature of the class, it
is not possible to eliminate the time problem completely. It is difficult to estimate accurately how much
time each project will take and to anticipate all problems. However, using larger groups helps, because
there were fewer time related complaints in 1992, when the student groups were larger, than in 1993,
when smaller groups were used. Better direction and supervision from the instructor and the coaches
could also reduce the time commitment. Students can alleviate some problems if they will bring to the
instructor's attention any group members who are not pulling their weight. Another frequently mentioned
problem (mentioned by 7 students) was the need to start the projects earlier in the semester. Most
projects take a few weeks to start. It takes time for students to contact the client, arrange a mutually
acceptable meeting time, determine the nature of the project, write a proposal, get it approved, and get
started on the project. In past semesters client assignments were not made until the end of the threeweek instruction period. The result has been that the students have some down time between the end of
class instruction and the beginning of their project. That only leaves six to nine weeks to complete the
project. A solution is to assign projects at the beginning of the course and have them make immediate
contact with the client. Class instruction can be given during the time they are getting organized and
defining the nature of their project. This should eliminate most of the down time and give students more
time on the project. Six students commented on group-related problems such as others not carrying
their weight, lack of a group leader, and having a person that was very difficult to work with. These are
typical problems students have when they work in groups. To help minimize these problems peer
evaluations can be a part of the grading process, students can be allowed to form their own groups,
teams can be required to select a team leader, and one or more confidential interim group evaluations
can be used to help spot problems during the term. Three students mentioned problems with their
clients. The comments dealt with the clients not knowing what they wanted, discounting student opinions
and judgment, and lack of personal contact with the clients. However, all client problems were
satisfactorily resolved with the help of the coach or the instructor. This feedback provides insight on
student concerns; the steps taken to resolve the problems should improve the quality of the class.
Meeting Overall Course Objectives The questionnaire asked students to use a 5-point scale to evaluate
how successful the class was in meeting its stated objectives. Table 2 summarizes student responses.
Students felt the class was successful in meeting its objectives, particularly in providing a consulting
experience for each student. Assessing the Lasting Value of the Course In order to evaluate the lastingcom.lakhasly تم تلخيص النص بواسطة موقع لخصل
impact of the course and obtain feedback from seasoned professionals, prior students who had
graduated from the university and had substantial work experience were surveyed by telephone. A total
of 105 students took the course between its inception in 1980 and 1987. Of these, 23 (22 percent) were
located and interviewed by telephone (appendix B). Three key issues were of interest to us in this
survey: (a) how this course compared with other courses taken at the university, (b) the success of the
class in teaching key concepts dealing with management consulting and the consulting process, and (c)
things participants liked and did not like about the course. Relative Value of Consulting Course
Graduates were asked to rate the overall value of the management consulting course compared to other
courses in their university program. Four individuals (17 percent) identified this course as the best course
they took at the university. Fifteen people (65 percent) ranked it in the top 10 percent, and the remaining
4 individuals (17 percent) ranked it in the top 15 percent of their university courses. No one rated it below
the top 15 percent of their courses. Success in Teaching Key Concepts Table 3 summarizes participants'
ratings of how well the class taught key concepts dealing with management consulting and the
consulting process. The table shows the frequency of each response and the mean score for each key
concept. Given the structure of the course, it was not surprising to find "Pricing services" and "Billing and
collecting from clients" as two of the more poorly rated concepts. These items are handled primarily by
the instructor and the coach.
It is surprising that the three highest rated concepts were "Writing and
presenting a final report, " "Tasking out a project," and "Oral and written communications. " These
important concepts do receive a lot of attention in the class, but some other con- TABLE 2 Meeting
Course Objectives (N = 51) Low Medium Course Objectives (1) (2) (3) (4) (5) Mean Provide relevant
experience through a consulting project Familiarize students with 1 4 9 37 4.61 consulting tools and skills
Help students identify the field 1 5 25 20 4.25 of management consulting 6 28 16 4.14 TABLE 3 Teaching
Key Concepts (N = 23) Poor so-so Great Key Concepts (1) (2) (3) (4) (5) Mean The management
consulting profession Professional ethics for 7 10 4 3.65 management consultants Practice development
and 6 9 5 2 3.04 marketing techniques 8 7 7 3.04 Proposal writing 2 1 5 12 3 3.57 Pricing services Billing
and collecting from 5 3 11 3 1 2.65 clients 12 4 5 1 1 1.91 Tasking out a project 15 7 4.26 Making
personnel assignments 8 10 3 3.57 Managing project personnel 2 9 9 2 3.39 Research design Oral and
written 10 10 2 3.57 communications Quantitative and qualitative 1 3 8 Il 4.26 analysis 2 2 5 10 4 3.52
Managing client relationships Documentation and working 1 2 8 8 4 3.52 papers 3 7 8 5 3.65 Interviewing
techniques 1 6 1 1 5 3.87 Managing conflict 2 2 7 10 2 3.35 Building consensus Personnel performance
2 6 I l 3 3.57 evaluations 3 2 7 10 1 3.17 Implementing project results Writing and presenting a final 4 6 5
7 1 2.78 report 9 13 4.52 cepts, like writing proposals, managing client relationships, project
administration, and documentation receive a lot of attention but were not similarly rated. It is interesting
to compare prior graduate responses in table 3 with recent student responses in table l . The oral and
written communication skills were more highly valued by prior graduates who had spent several years as
practicing professionals. Likes, Dislikes, and Recommended Changes Graduates found the practical
experience to be very useful and commented on the impact of the course on their careers. Comments
like working on a real life problem, interacting with a client and a coach, seeing a finished product,
applying academic knowledge, and experiencing the type of work I will be doing in the future werecom.lakhasly تم تلخيص النص بواسطة موقع لخصل
common. Criticisms of the course and suggested course changes focused on a need for more
interaction with and supervision from a coach or instructor, a need to start projects early in the semester,
and a need for projects that are more interesting or fit better with students' areas of expertise. Client
Satisfaction To measure client satisfaction, all clients of the 1992 and 1993 classes were sent a one
page questionnaire (appendix C). Responses were received from 15 of the 17 clients (88 percent).
Clients were asked to respond to six statements about the course by circling a number from one to five,
with five being "strongly agree. " In addition, the questionnaire had two open-ended questions. One
asked how the project was used; the other asked for suggested improvements. The frequency and mean
of client responses to the six statements are shown in table 4. Most clients seemed to be satisfied with
the class. Analysis of the individual responses highlighted two clients, one for disagreeing and the other
for giving an indifferent response to three of the six statements. Neither of the two clients indicated why
they were dissatisfied or indifferent, nor did they give suggestions for improvement. One client disagreed
that the fees were appropriate for the services provided, even though the client was pleased with the
results of the project. This same client was indifferent as to encouraging a business associate to use a
student consulting team. In contrast, one of the 15 clients was so pleased with the results of the project
they paid $4,000 instead of the $2,500 amount specified in the proposal. One client suggested that
student teams identify follow-up projects. Several client suggestions dealt with communication issues:
progress meetings that would include the professor and the coach, group interviews between the student
team and top management, and more time given to educating client personnel. One client requested a
more detailed analysis; another wanted more research assistance given to the project team. Clients
were also asked if the results were used and if so, how. Among the comments were the following: l . We
passed the project results to our auditors, who used the consulting team's calculations to complete a
larger project and to assist us in preparing our tax return. TABLE 4 Client Response to the Course (N =
15) Strongly Strongly No Disagree Disagree Indifferent Agree Agree Statement Response (1) (2) (3) (4)
(5) Mean The project provided students with a useful learning experience. 2 7 6 4.46 The fees were
appropriate for the services provided. 1 7 7 4.33 The company was satisfied with the performance of the
consulting team. 1 8 6 4.33 I would consider using a consulting team in the future. 3 5 7 4.27 I would
encourage a business associate to use a consulting team. 3 6 6 4.20 The project did not place undue
time demands upon company participants. 10 4 4.20 2. We are using the recommendation as a basis for
evaluating proposals from various software/hardware vendors. 3. The project set up a financial recording
system that is far more efficient, made us better organized and cohesive as a team, gives us better
information, and eliminates a lot of needless duplication of records. VI. CONCLUSIONS This article
describes the graduate consulting class at Brigham Young University. It discusses how to find clients for
the course, how to assess their needs, how to find and train project coaches, what is taught in the
course, and how project progress is reported to the instructor and to the client. It also discusses surveys
that measured student and client satisfaction with the course. Students give the class high marks.
Survey results indicate the graduate consulting course meets its objectives of providing students an
opportunity to develop professional skills through a consulting experience. It also provides them with a
marketable learning experience. Clients are satisfied with the course because they receive a qualitycom.lakhasly تم تلخيص النص بواسطة موقع لخصل
service at a nominal fee. Most clients are interested in having another consulting team work with them,
and would encourage a business associate to use a consulting team. The university benefits from the
positive interaction with the business community. The course increases student and university exposure
to the local business community, and builds a partnership between the university, CPA firms, and
businesses in the area. Future students also benefit in that the honorariums are used to fund student
scholarships. As accounting and systems professionals increase their demands for students with
consulting skills, the academic environment must respond with relevant education and practical
experience. This course accomplishes these objectives. APPENDIX A Student Response Survey Stem:
Tax Professional l . Why did you take the management consulting class? Required course
Recommended by a friend/faculty member Personal interest Other (Please identify)
Planning/organization Written communication Project administration Time management Client relations
Problem-solving skills Group interaction Documentation methods Technical skills General business Oral
communication Other 2. In comparison with other courses, how well did the consulting class aid you in
your development of professional skills? (Score each skill on a I to 5 scale with 5 being the highest.) 3.
How does the management consulting course rank against your other classes in preparing you for your
career? Very Best One of Best Same as Others One of poorest Worst 4. Will you (did you) mention the
management consulting experience on your resume or in a job interview? Yes No QT Did your
consulting experience produce any direct job opportunities? Yes No (If yes, please explain.) 5. Would
you recommend the consulting class to another student who is considering taking it? Yes No (Explain
your answer.) 6. How helpful was your coach in the planning and completion of your project? Very
Helpful Quite Helpful Helpful Little Help No Help at All 7. How successful was the class in meeting its
stated objectives listed below (score I to 5, with 5 being highly successful)? Help students identify the
field of management consulting and the role of the management consultant. Familiarize students with the
tools, techniques, and personal skills used during a consulting engagement (i.e., planning, diagnosis,
problem solving, client relations, etc.). Give students a relevant experience in project management and
management consulting through a consulting project. 8. Discuss any benefits you received from taking
the class. 9. Discuss briefly any problems you had with the course. (i.e., too time consuming, poor
project, ineffective coach, etc.). APPENDIX B Telephone Survey to Evaluate Management Consulting
Course Name: Telephone Address: Historical Background: Experience (yrs.) in Consulting Audit
Corporate Acct/ Mgt. Other If consulting experience, list major consulting areas: Rate the overall value of
the Management Consulting course compared to all courses taken at the university: Top Class Top Top
50% Top Top 25% Bottom 50% What did you like best about the class (2 or 3 items)'? What did you like
least about the class (2 or 3 items)? What changes would you recommend (2 or 3 items)'? Rate on a
scale of I to 5 (l = Poor, 3 = so-so, and 5 = Outstanding) how well the class taught the following concepts
dealing with management consulting and the consulting process: l . The management consulting
profession 1 2 3 4 5 2. Ethics for management consultants 2 3 4 5 3. Practice development and
marketing techniques 2 3 4 5 4. Proposal writing 1 2 3 4 5 5. Pricing services 2 3 4 5 6. Billing and
collecting from clients 2 3 4 5 7. Tasking out a project 1 2 3 4 5 8. Making personnel assignment 1 2 3 4
5 9. Managing project personnel 1 2 3 4 5 10. Research design 2 3 4 5 l l . Oral and writtencom.lakhasly تم تلخيص النص بواسطة موقع لخصل
communications 2. 3 4 5 12. Quantitative and qualitative analysis 2 3 4 5 13. Managing client relations 1
2 3 4 5 14. Documentation and working papers 1 2 3 4 5 15. Interviewing techniques 1 2 3 4 5 16.
Managing conflict 2 3 4 5 17. Building consensus 2 3 4 5 18. Personnel performance evaluations 1 2 3 4
5 19. Implementing project results 1 2 3 4 5 20. Writing and presenting a final report 2 3 4 5 Are there
any other comments you would like to make about the class? APPENDIX C Client Response Survey
Dear sir or madam, We are conducting a brief survey of clients who have been involved with the
management consulting course offered through Brigham Young University. The results of the survey are
part of a research article being developed to assess the strength of the current program. Please take a
few moments and answer the following questions. A self-addressed envelope is provided for your
convenience. Thanks for your participation. Score each of the following on a scale from one to five as
follows: I -Strongly Disagree, 2-Disagree, 3-lndifferent, 4-Agree, 5-Strongly Agree l . The company was
satisfied with the performance of the BYU 1 2 3 4 5 consulting team. 2. The consulting fees were
appropriate for the services provided. I 2 3 4 5 3. The project did not place undue time demands upon
staff participants. 1 2 3 4 5 4. I would encourage a business associate to use a BY U consulting 1 2 3 4 5
team. 5. I would consider using a BYU team to complete another project in 1 2 3 4 5 the future. 6. The
consulting project provided the student with a useful learning I 2 3 4 5 experience. 7. Were the results of
the consulting project used by the company? If so, how? 8. What improvements would you suggest in
the current program? Copyright of Journal of Information Systems is the property of American
Accounting Association. The copyright in an individual article may be maintained by the author in certain
cases. Content may not be copied or emailed to multiple sites or posted to a listserv without the
copyright holder's express written permission. However, users may print, download, or email articles for
.individual us


النص الأصلي

com.lakhasly © تم تلخيص النص بواسطة موقع لخصل
JOURNAL OF WFORMATION SYSTEMS vol. 7, No. I spring 1993 pp. 48—61 Implementing a Graduate
Management Consulting Course Marshall B. Romney J. Owen Cherrington Brigham Young University
Andrew Knighton Arthur Anderson & Co. ABSTRACT: The shift away from auditing services toward
consulting services by CPA firms is placing greater demands upon universities to produce students
capable of entering the consulting profession immediately upon graduation. To meet the demand for
such students, Brigham Young University (BYU) faculty instituted a graduate-level consulting course to
train students in the consulting process and to provide students with relevant, practical work experience
in a real-world consulting environment. The course is required for students with an information systems
emphasis. MBA students and non-systems Master of Accounting students may take the course as an
elective. Most students take the course near the end of their program. The course requires students to
work in project teams to solve systems and business problems in organizations; thus they apply and
expand technical skills they have acquired in other courses. The course also helps students develop
professional competencies such as client relations, group interaction, time management, and project
administration. The objectives of the course are to: l. Help students identify the field of management
consulting and the role of a management consultant. 2. Familiarize students with the tools and
techniques used during a consulting engagement, including technical, planning, problem solving, and
clientrelations skills. 3. Provide students with an experience in project management and management
consulting. Before the class begins, the instructor must identify client projects and individuals to act as
team coaches. During the first three weeks of class, students are taught the consulting process and are
organized into teams of three to five people. Near the end of this period, student teams contact their
assigned clients and set up an initial meeting. In the initial meeting, students and the client determine the
scope of the project and agree on working relationships. Student teams spend the last Il weeks of the
course completing the project. A coach (usually a manager or partner of a CPA firm who is familiar with
the client) works with each student team. Each student spends about 100 hours on the project. This
combination provides the client with a professional product or service for an honorarium (generally
$2,500) plus out-of-pocket expenses of the student team. The honorarium is paid directly to the School
of Accountancy and Information Systems and expenses are reimbursed directly to the students. The
funds the university receives are used to offset expenses incurred for the coaching services. However,
since most CPA firms have chosen to donate their time, most honorariums have been used to fund
student scholarships. Cherrington and Stocks (1986) described an early version of this course. This
article describes the current approach to the course, provides help to those who might like to implement
such a course, and gives student and client evaluations of its strengths and weaknesses. Key Words:
Consulting class, Management consulting, and Consulting. Data Availability: Data are available from the
authors. Copies of course materials are also available from the authors. HE remainder of the paper is
organized as follows. Section I discusses how to find clients for the course and how to assess their
needs. Section Il describes how to find and train project coaches. Section Ill explains what is taught the
first three weeks of the course and the development of project proposals. Section IV discusses how
project progress is reported to the instructor and to the client. Section V discusses the results of surveys
that measured both student and client satisfaction of the course. Supporting documents are shown in thecom.lakhasly © تم تلخيص النص بواسطة موقع لخصل
appendices. 1, BEFORE CLASS BEGINS: CONTACTING POTENTIAL CLIENTS The consulting class
requires more instructor time than almost any other class in the curriculum. Several months before the
class begins, the instructor must contact potential clients, assess their needs, and identify willing
coaches. Finding Clients The success of the course depends upon meeting both the business needs of
the client and the educational needs of the student. The instructor must find client projects that fit
students' interests, skills, and technical capabilities and that can be completed during the semester.
More projects than student teams are needed because (1) some potential clients will later decline to
participate and (2) some projects require technical skills that students do not possess or cannot develop
during the semester. Finding more projects than needed also allows students some flexibility in choosing
a project of interest to them. Clients are found in various ways. Faculty visit local offices of the major
CPA firms, explain the class, and solicit their support in providing clients and coaches. Often, CPA firms
identify clients whose needs are either too small for the CPA firm to pursue or do not justify the cost of a
professional consultant. This has a number of benefits. Clients get the professional help they need for a
very reasonable fee and the CPA firm ensures a quality product for its client while becoming acquainted
with some of the better students in the program. While CPA firms have been an excellent source of
clients, clients have been found in a number of other ways. Major businesses in the area are contacted,
particularly those who have recruited former students. Alumni (including former students in the class) are
able to identify potential clients. The university's development office as well as other departments and
programs at the university are also contacted during the search. As knowledge of the course has spread,
finding clients has become much easier because businesses see the class as a way to receive quality
professional services at a nominal cost. Many clients want a consulting project performed every year.
One challenge facing universities located in smaller communities as they implement this type of class is
finding enough projects in the local area. Smaller companies, governmental agencies, and other
departments on campus make excellent clients. Some of the smaller clients of the course have been
software startup companies, retail stores, furniture outlets, museums, local transportation companies,
radio and TV stations, doctor offices, medical clinics, copying services, and printing establishments.
Assessing Client Needs Once potential clients are identified, they must be persuaded to participate and
a meaningful project must be tentatively outlined. A good way to do this is to describe the course and the
projects performed previously. First-time clients invariably ask about projects performed for other clients.
A few class projects have been to: • Develop a computerized bidding process for a company. •
Complete a needs analysis, requirements definition, and acquisition plan for a new computerized
information system. • Develop a policies and procedures manual for an accounting system. • Identify
factors causing differences between a work-in-process control account and the subsidiary ledger of jobs
in process in a manufacturing accounting system. • Complete a feasibility study for building a fiber-optic
network for intracompany communications and linking into long distance common carriers. Many times,
prospective clients have said, "We could use a project just like the one you performed here. " Rarely has
there been a company with an interest in sponsoring a project that does not have a list of problems,
each of which could be a consulting project solvable by a student team with a coach's assistance. As
instructors visit with the client and discuss their problems, they can pick those problems that are bestcom.lakhasly © تم تلخيص النص بواسطة موقع لخصل
suited to their students. Through joint discussion with the client, project deliverables and team activities
are identified. These become the basis for identifying the skills students will need and the amount of time
required to complete the project. Using a 100 hour guideline for each student's involvement on a project,
the instructor estimates the size of the student team. Project difficulty is largely determined by the skills
required of the consultant and problems in obtaining information needed to complete the project.
Projects requiring skills not possessed by student consultants are considered more difficult, and time
must be factored into the project to allow them to obtain the needed skills. Additional time must also be
allowed when information required by a project is difficult to obtain. This is much harder to estimate
because of the inability to control the source or provider of the information. 11. BEFORE CLASS
BEGINS: DEVELOPING TEAM COACHES Coaches provide the team with professional guidance and
expertise. They act much like a basketball coach who provides direction and guidance from the sideline.
Just as the basketball coach does not actually play in the game, the consulting coach is not expected to
do the work of the engagement. The coach's role is to (l) guide and supervise the student team as they
perform the work of the engagement and (2) ensure project results meet high quality standards. In
addition, feedback from the coach at the end of the project is a factor in determining the students'
grades. While the class could be taught without coaches, they provide significant advantages: l .
Working under the supervision of an experienced professional creates a more professional atmosphere.
Seasoned professionals can provide the students with experiences and insights most instructors are not
able to provide. 2. Students and consulting professionals meet in a work setting, rather than just an
interview setting. They can ask and receive answers to questions they might not be able to ask in an
interview. They are also able to form a better opinion of the lifestyle and work of a consultant and
determine whether it appeals to them. Some of the students receive offers from the firms providing the
coaches. 3. Coaches bring a different skill set to the class. If class projects were limited to the
instructor's skills, the number and type of projects would be narrowed significantly. By finding and using
coaches with expertise in the area of the project's scope, the number and variety of projects are greatly
expanded. 4. Coaches reduce the instructor's workload by helping with day-to-day project management.
It is difficult for one instructor to supervise ten consulting projects. Finding Good Coaches Ideal coaches
are skilled professionals or qualified instructors who can guide students throughout the project and
review work for completeness and professionalism. Critically reviewing reports or recommendations
before they go to the client is especially important to ensure high quality. Most coaches do this by
meeting with the team for a few hours each week. Finding good coaches is often as difficult as finding
good projects. Projects for companies that employ external auditors are frequently coached by a
manager or partner from the audit firm. They want to provide assistance to their clients and they know
that if they decline to help with the class another CPA firm will help them. When the client does not have
an external auditor, CPA firms use this as an opportunity to meet potential clients. CPA firms also supply
coaches because they want to support the school, improve their reputation among students, and recruit
students for positions in their firms. The positive reputation achieved from being involved in the class
impacts current and future students perceptions of the firm. Coaches also come from other backgrounds
and experiences, e.g., professors, systems consultants, and other qualified professionals who havecom.lakhasly © تم تلخيص النص بواسطة موقع لخصل
contact with the client and are willing to assist the students. Training Coaches Once coaches are
identified, the instructor meets with them to review their responsibilities. Coaches are instructed not to do
the work, but to guide the students as they complete the project. The main responsibilities of the coach
are to: l . Review the project scope to make sure the project can be completed during the semester and
in the indicated number of hours (100 hours per student). 2. Verify the engagement letter or proposal is
of acceptable quality. 3. Help plan project phases and tasks and make sure students know how to
approach the problem. 4. Monitor team progress by meeting with students periodically to see they are on
schedule, gathering appropriate data, performing accurate analyses, and developing sound conclusions
and recommendations. 5. Monitor client relationships. 6. Make sure the final product is of a professional
quality and consistent with the scope as outlined in the proposal. 111. COURSE INSTRUCTION: THE
FIRST THREE WEEKS The first three weeks of the semester are used to teach students the consulting
process, organize students into teams, select projects, and make the initial client contact. This period
culminates with the development of a project proposal, which is reviewed by the instructor and the coach
and submitted to the client for approval. The remainder of the term is spent working with the client on the
engagement. A consulting text is recommended reading for the class, but several texts and professional
books on consulting services are available in the library. Student Training During the first three weeks of
class students are given a broad overview of the consulting profession, professional standards and
ethics, and individual phases of the consulting process. A series of readings, lectures, videos, and cases
are used to teach some of the more important concepts such as: l . What constitutes a quality business
proposal? 2. How should a good interview be conducted? 3. What factors are considered in developing a
project plan? 4. How do you manage client expectations? Some of the cases, class activities, videos,
and role playing exercises are described below: l . A video produced by Ernst & Young, entitled
"Consultant's Day in Court, " shows the court proceeding of a lawsuit between a client and a consulting
firm. This video illustrates the importance of a proposal or engagement letter, engagement
documentation, client/consultant communications, and project supervision. 2. Students evaluate three
consulting ethics cases that deal with situations similar to those students face while performing their
projects. 3. Students are taught about proposal writing using a case that contains a proposal and a
guideline matrix describing topics to be included in a proposal and criteria by which to evaluate each
topic. 4. Interviewing skills are developed through an audio taped exercise. Pairs of students are given
background information about a potential consulting engagement. They interview each other in a role
playing exercise. Team members listen to the audio tapes and evaluate the interviews, identifying things
that went well and areas to improve. 5. A case describing a consulting engagement from a staff
consultant, engagement supervisor, office partner, client president, client department manager, and
client employee perspective is used to help students understand how their actions are perceived by
other people and how they should act on a consulting engagement. Class time is devoted almost entirely
to helping students develop the non-technical skills common to all consulting engagements. Instruction
on and advancement of technical skills occurs on a group-by-group basis as needed to complete a
specific project. Rarely will students possess all the technical skills needed to complete a project. In
general, faculty teach and students learn the skills required to perform the work. Near the end of thecom.lakhasly © تم تلخيص النص بواسطة موقع لخصل
instructional period, teams of three to five students are organized and contact is made between the team
and the client. Student teams are organized according to the student's skills and preferences and the
size of the project. Students identify projects of interest to them, and the instructor interviews the
students to learn more about their background and capabilities. Each student team contacts its coach
and client to set up an organizational meeting. Initial Client Contact The initial client meeting brings the
student team, client, instructor, and coach together for the first time. At this meeting, students seek to
define the client's needs and gather information to develop a proposal. Students also discuss time
constraints with the client and determine an appropriate scope for the project. Developing a Project
Proposal Student teams develop a project proposal, which the client is asked to review and sign. The
instructor and the coach must approve all written materials, including the proposal, before they are sent
to the client. The proposal: l . Defines the scope of the project, which helps all parties become familiar
with the client's expectations and helps the student team avoid committing to more work than they can
accomplish. 2. Shows a task plan to track project progress from origin to completion. It includes key
reporting points and goal dates for completing each segment of the project. 3. Specifies the honorarium
and estimates out-of-pocket expenses, which are usually less than $500 per project. Occasionally, a
client will request a change in a proposal. Frequently, the requested change improves the proposal and
it is adopted. If the change expands the scope of the engagement or seems inappropriate, the instructor
and coach assist the team in negotiating a settlement. IV. COMPLETING THE PROJECT: THE
REMAINDER OF THE TERM Students prepare biweekly individual and team progress reports. Teams
also make biweekly oral presentations in class on the progress of their projects. Students provide similar
communication to the client and coach to ensure that the project is progressing as planned. Progress
reports help keep the team on schedule and help maintain good client relationships. Dissatisfaction at
the end of a project usually results from the team getting behind or not keeping the client informed
throughout the engagement. Instructor or coach intervention can usually resolve problems when they are
addressed on a timely basis. Final Client Presentation At the completion of the project, the student team
provides a completed product or service to the client. This usually includes a written report and an oral
presentation. To prepare for their formal presentation, teams have a practice presentation in class, which
is evaluated by their peers, and the results become part of the final grade for the course. The final client
presentation generally includes a detailed question and answer session. Documenting the Project The
final product of the consulting class is the documentation and workpapers for each project.
Documentation includes the following items: l . A copy of the signed proposal. 2. A copy of the final
report with cross references to supporting workpaper documents. 3. Copies of major documents and
workpapers that support the work performed and the results developed by the team. 4. Copies of team
progress reports. 5. A copy of the client invoice for the honorarium and documentation for out-of-pocket
expenses. Project workpapers are the property of the school and are retained for at least three years.
These have proven to be useful in answering client questions on prior projects and in two instances have
provided the basis for additional projects for the same client. V. EVALUATING THE COURSE Students
in the consulting class in 1992 and 1993 were surveyed by mail immediately after completing the course.
(See appendix A for the survey instrument.) Responses were received from 51 of the 58 students (88com.lakhasly © تم تلخيص النص بواسطة موقع لخصل
percent). The responses are analyzed in several ways: client satisfaction, perceived benefits to students,
skills development, effectiveness of coaches, problems students had with the course, and effectiveness
of the class in meeting its overall course objectives. Benefit to Students Students found a number of
tangible benefits from the consulting course. Forty (78 percent) of the respondents were actively using
their consulting experience in pursuing professional em- ployment. Eleven (22 percent) indicated the
consulting experience produced job opportunities for them. All students would recommend the course to
a friend. In evaluating how well the class prepared them for their career, 9 of the 51 students rated it the
very best, 39 as one of the best, and 3 rated it the same as other classes. Student comments about the
benefits they received from the course include: l . It was exciting doing the real thing and working directly
with a client! The class was as close to on-the-job training as a college course could offer. I had the
opportunity to use a wide variety of skills and the broad base of knowledge I have obtained throughout
my college career. 2. I learned the real stresses of meeting deadlines and fulfilling clients' expectations,
that organization is essential, that you can never do a perfect job, and that procrastination leads to
problems at crunch time. 3. I learned how to interact with clients and how to tiptoe tactfully through
difficult issues. I gained a better understanding of company politics. I realized how important
professionalism, planning, and the final presentation are. Skill Development To measure how well the
course provided a work environment where students can develop professional skills, students were
asked: "In comparison with other courses, how did the consulting course aid you in the development of
professional skills?" Students evaluated I l skills on a scale of one to five, five being the highest. The
nature of the skills students are able to develop and the extent to which they are able to do so depends
largely on the project they choose and the role they played within their group. It would be unusual for a
student to say he/she was able to develop each of the I l skills to a high level (a ranking of 5). Table I
summarizes the student responses for each skill. The most significant areas of skill development came
in client relations, project administration, and documentation methods. These results make intuitive
sense since this is the only class where students directly interact with a client and one of the few classes
in which they undertake a semesterlong project. The course also requires extensive documentation of
the project. Skill areas scoring the lowest were in the areas of general business skills and technical
competence. This is to be expected because projects that require students to expand their technical
skills TABLE 1 Effectiveness of the Class in Developing Professional Skills (N = 51) Low Medium (1) (2)
(3) (4) (5) Mean Client relations 2 12 8 29 4.25 Project administration 2 8 17 23 4.16 Documentation
methods 2 9 21 19 4.12 Planning/organization 2 13 25 1 1 3.88 Time management 4 10 25 12 3.88
Group interaction 2 3 9 22 15 3.88 Problem solving 3 15 21 12 3.82 Oral communication 6 15 22 7 3.55
Written communication 2 8 15 20 6 3.39 General business 3 8 22 13 5 3.18 Technical skills 4 13 16 13 5
3.04 significantly are avoided. Where possible, projects are selected that allow students to use the
technical skills already learned and to interact with a client in solving a business problem. Evaluation of
the Coaches The student survey question producing the greatest amount of diversity related to coach
helpfulness in planning and completing the project. Eight students said their coach was very helpful, 7
said quite helpful, 15 said helpful, 15 said of little help, and 6 said the coach was no help at all. Fourteen
students wrote comments about their coach. Some were very complimentary such as "He gave goodcom.lakhasly © تم تلخيص النص بواسطة موقع لخصل
direction in managing client expectations and interpreting client communications. " Others were negative
such as "Our coach had absolutely no experience in the area and was of no help. " The diversity of
student responses is not surprising. Unfortunately, there are usually one or more coaches who agree to
help but have little or no interaction with the consulting teams. In almost all cases where the coach was
a meaningful part of the project and worked with the group, students were able to derive a significant
benefit from associating with him/her. Since ultimate responsibility for the success of a project rests with
the instructor, he or she must step in and fill the coach's role when the coach fails to perform. This adds
to the instructor's workload but does not reduce the quality of the project. Problems Students Had With
the Course Students were asked what problems they had with the course. The most frequent response
(12 of the 51 students) was that the class was too time consuming. Because of the nature of the class, it
is not possible to eliminate the time problem completely. It is difficult to estimate accurately how much
time each project will take and to anticipate all problems. However, using larger groups helps, because
there were fewer time related complaints in 1992, when the student groups were larger, than in 1993,
when smaller groups were used. Better direction and supervision from the instructor and the coaches
could also reduce the time commitment. Students can alleviate some problems if they will bring to the
instructor's attention any group members who are not pulling their weight. Another frequently mentioned
problem (mentioned by 7 students) was the need to start the projects earlier in the semester. Most
projects take a few weeks to start. It takes time for students to contact the client, arrange a mutually
acceptable meeting time, determine the nature of the project, write a proposal, get it approved, and get
started on the project. In past semesters client assignments were not made until the end of the threeweek instruction period. The result has been that the students have some down time between the end of
class instruction and the beginning of their project. That only leaves six to nine weeks to complete the
project. A solution is to assign projects at the beginning of the course and have them make immediate
contact with the client. Class instruction can be given during the time they are getting organized and
defining the nature of their project. This should eliminate most of the down time and give students more
time on the project. Six students commented on group-related problems such as others not carrying
their weight, lack of a group leader, and having a person that was very difficult to work with. These are
typical problems students have when they work in groups. To help minimize these problems peer
evaluations can be a part of the grading process, students can be allowed to form their own groups,
teams can be required to select a team leader, and one or more confidential interim group evaluations
can be used to help spot problems during the term. Three students mentioned problems with their
clients. The comments dealt with the clients not knowing what they wanted, discounting student opinions
and judgment, and lack of personal contact with the clients. However, all client problems were
satisfactorily resolved with the help of the coach or the instructor. This feedback provides insight on
student concerns; the steps taken to resolve the problems should improve the quality of the class.
Meeting Overall Course Objectives The questionnaire asked students to use a 5-point scale to evaluate
how successful the class was in meeting its stated objectives. Table 2 summarizes student responses.
Students felt the class was successful in meeting its objectives, particularly in providing a consulting
experience for each student. Assessing the Lasting Value of the Course In order to evaluate the lastingcom.lakhasly © تم تلخيص النص بواسطة موقع لخصل
impact of the course and obtain feedback from seasoned professionals, prior students who had
graduated from the university and had substantial work experience were surveyed by telephone. A total
of 105 students took the course between its inception in 1980 and 1987. Of these, 23 (22 percent) were
located and interviewed by telephone (appendix B). Three key issues were of interest to us in this
survey: (a) how this course compared with other courses taken at the university, (b) the success of the
class in teaching key concepts dealing with management consulting and the consulting process, and (c)
things participants liked and did not like about the course. Relative Value of Consulting Course
Graduates were asked to rate the overall value of the management consulting course compared to other
courses in their university program. Four individuals (17 percent) identified this course as the best course
they took at the university. Fifteen people (65 percent) ranked it in the top 10 percent, and the remaining
4 individuals (17 percent) ranked it in the top 15 percent of their university courses. No one rated it below
the top 15 percent of their courses. Success in Teaching Key Concepts Table 3 summarizes participants'
ratings of how well the class taught key concepts dealing with management consulting and the
consulting process. The table shows the frequency of each response and the mean score for each key
concept. Given the structure of the course, it was not surprising to find "Pricing services" and "Billing and
collecting from clients" as two of the more poorly rated concepts. These items are handled primarily by
the instructor and the coach. It is surprising that the three highest rated concepts were "Writing and
presenting a final report, " "Tasking out a project," and "Oral and written communications. " These
important concepts do receive a lot of attention in the class, but some other con- TABLE 2 Meeting
Course Objectives (N = 51) Low Medium Course Objectives (1) (2) (3) (4) (5) Mean Provide relevant
experience through a consulting project Familiarize students with 1 4 9 37 4.61 consulting tools and skills
Help students identify the field 1 5 25 20 4.25 of management consulting 6 28 16 4.14 TABLE 3 Teaching
Key Concepts (N = 23) Poor so-so Great Key Concepts (1) (2) (3) (4) (5) Mean The management
consulting profession Professional ethics for 7 10 4 3.65 management consultants Practice development
and 6 9 5 2 3.04 marketing techniques 8 7 7 3.04 Proposal writing 2 1 5 12 3 3.57 Pricing services Billing
and collecting from 5 3 11 3 1 2.65 clients 12 4 5 1 1 1.91 Tasking out a project 15 7 4.26 Making
personnel assignments 8 10 3 3.57 Managing project personnel 2 9 9 2 3.39 Research design Oral and
written 10 10 2 3.57 communications Quantitative and qualitative 1 3 8 Il 4.26 analysis 2 2 5 10 4 3.52
Managing client relationships Documentation and working 1 2 8 8 4 3.52 papers 3 7 8 5 3.65 Interviewing
techniques 1 6 1 1 5 3.87 Managing conflict 2 2 7 10 2 3.35 Building consensus Personnel performance
2 6 I l 3 3.57 evaluations 3 2 7 10 1 3.17 Implementing project results Writing and presenting a final 4 6 5
7 1 2.78 report 9 13 4.52 cepts, like writing proposals, managing client relationships, project
administration, and documentation receive a lot of attention but were not similarly rated. It is interesting
to compare prior graduate responses in table 3 with recent student responses in table l . The oral and
written communication skills were more highly valued by prior graduates who had spent several years as
practicing professionals. Likes, Dislikes, and Recommended Changes Graduates found the practical
experience to be very useful and commented on the impact of the course on their careers. Comments
like working on a real life problem, interacting with a client and a coach, seeing a finished product,
applying academic knowledge, and experiencing the type of work I will be doing in the future werecom.lakhasly © تم تلخيص النص بواسطة موقع لخصل
common. Criticisms of the course and suggested course changes focused on a need for more
interaction with and supervision from a coach or instructor, a need to start projects early in the semester,
and a need for projects that are more interesting or fit better with students' areas of expertise. Client
Satisfaction To measure client satisfaction, all clients of the 1992 and 1993 classes were sent a one
page questionnaire (appendix C). Responses were received from 15 of the 17 clients (88 percent).
Clients were asked to respond to six statements about the course by circling a number from one to five,
with five being "strongly agree. " In addition, the questionnaire had two open-ended questions. One
asked how the project was used; the other asked for suggested improvements. The frequency and mean
of client responses to the six statements are shown in table 4. Most clients seemed to be satisfied with
the class. Analysis of the individual responses highlighted two clients, one for disagreeing and the other
for giving an indifferent response to three of the six statements. Neither of the two clients indicated why
they were dissatisfied or indifferent, nor did they give suggestions for improvement. One client disagreed
that the fees were appropriate for the services provided, even though the client was pleased with the
results of the project. This same client was indifferent as to encouraging a business associate to use a
student consulting team. In contrast, one of the 15 clients was so pleased with the results of the project
they paid $4,000 instead of the $2,500 amount specified in the proposal. One client suggested that
student teams identify follow-up projects. Several client suggestions dealt with communication issues:
progress meetings that would include the professor and the coach, group interviews between the student
team and top management, and more time given to educating client personnel. One client requested a
more detailed analysis; another wanted more research assistance given to the project team. Clients
were also asked if the results were used and if so, how. Among the comments were the following: l . We
passed the project results to our auditors, who used the consulting team's calculations to complete a
larger project and to assist us in preparing our tax return. TABLE 4 Client Response to the Course (N =
15) Strongly Strongly No Disagree Disagree Indifferent Agree Agree Statement Response (1) (2) (3) (4)
(5) Mean The project provided students with a useful learning experience. 2 7 6 4.46 The fees were
appropriate for the services provided. 1 7 7 4.33 The company was satisfied with the performance of the
consulting team. 1 8 6 4.33 I would consider using a consulting team in the future. 3 5 7 4.27 I would
encourage a business associate to use a consulting team. 3 6 6 4.20 The project did not place undue
time demands upon company participants. 10 4 4.20 2. We are using the recommendation as a basis for
evaluating proposals from various software/hardware vendors. 3. The project set up a financial recording
system that is far more efficient, made us better organized and cohesive as a team, gives us better
information, and eliminates a lot of needless duplication of records. VI. CONCLUSIONS This article
describes the graduate consulting class at Brigham Young University. It discusses how to find clients for
the course, how to assess their needs, how to find and train project coaches, what is taught in the
course, and how project progress is reported to the instructor and to the client. It also discusses surveys
that measured student and client satisfaction with the course. Students give the class high marks.
Survey results indicate the graduate consulting course meets its objectives of providing students an
opportunity to develop professional skills through a consulting experience. It also provides them with a
marketable learning experience. Clients are satisfied with the course because they receive a qualitycom.lakhasly © تم تلخيص النص بواسطة موقع لخصل
service at a nominal fee. Most clients are interested in having another consulting team work with them,
and would encourage a business associate to use a consulting team. The university benefits from the
positive interaction with the business community. The course increases student and university exposure
to the local business community, and builds a partnership between the university, CPA firms, and
businesses in the area. Future students also benefit in that the honorariums are used to fund student
scholarships. As accounting and systems professionals increase their demands for students with
consulting skills, the academic environment must respond with relevant education and practical
experience. This course accomplishes these objectives. APPENDIX A Student Response Survey Stem:
Tax Professional l . Why did you take the management consulting class? Required course
Recommended by a friend/faculty member Personal interest Other (Please identify)
Planning/organization Written communication Project administration Time management Client relations
Problem-solving skills Group interaction Documentation methods Technical skills General business Oral
communication Other 2. In comparison with other courses, how well did the consulting class aid you in
your development of professional skills? (Score each skill on a I to 5 scale with 5 being the highest.) 3.
How does the management consulting course rank against your other classes in preparing you for your
career? Very Best One of Best Same as Others One of poorest Worst 4. Will you (did you) mention the
management consulting experience on your resume or in a job interview? Yes No QT Did your
consulting experience produce any direct job opportunities? Yes No (If yes, please explain.) 5. Would
you recommend the consulting class to another student who is considering taking it? Yes No (Explain
your answer.) 6. How helpful was your coach in the planning and completion of your project? Very
Helpful Quite Helpful Helpful Little Help No Help at All 7. How successful was the class in meeting its
stated objectives listed below (score I to 5, with 5 being highly successful)? Help students identify the
field of management consulting and the role of the management consultant. Familiarize students with the
tools, techniques, and personal skills used during a consulting engagement (i.e., planning, diagnosis,
problem solving, client relations, etc.). Give students a relevant experience in project management and
management consulting through a consulting project. 8. Discuss any benefits you received from taking
the class. 9. Discuss briefly any problems you had with the course. (i.e., too time consuming, poor
project, ineffective coach, etc.). APPENDIX B Telephone Survey to Evaluate Management Consulting
Course Name: Telephone Address: Historical Background: Experience (yrs.) in Consulting Audit
Corporate Acct/ Mgt. Other If consulting experience, list major consulting areas: Rate the overall value of
the Management Consulting course compared to all courses taken at the university: Top Class Top Top
50% Top Top 25% Bottom 50% What did you like best about the class (2 or 3 items)'? What did you like
least about the class (2 or 3 items)? What changes would you recommend (2 or 3 items)'? Rate on a
scale of I to 5 (l = Poor, 3 = so-so, and 5 = Outstanding) how well the class taught the following concepts
dealing with management consulting and the consulting process: l . The management consulting
profession 1 2 3 4 5 2. Ethics for management consultants 2 3 4 5 3. Practice development and
marketing techniques 2 3 4 5 4. Proposal writing 1 2 3 4 5 5. Pricing services 2 3 4 5 6. Billing and
collecting from clients 2 3 4 5 7. Tasking out a project 1 2 3 4 5 8. Making personnel assignment 1 2 3 4
5 9. Managing project personnel 1 2 3 4 5 10. Research design 2 3 4 5 l l . Oral and writtencom.lakhasly © تم تلخيص النص بواسطة موقع لخصل
communications 2. 3 4 5 12. Quantitative and qualitative analysis 2 3 4 5 13. Managing client relations 1
2 3 4 5 14. Documentation and working papers 1 2 3 4 5 15. Interviewing techniques 1 2 3 4 5 16.
Managing conflict 2 3 4 5 17. Building consensus 2 3 4 5 18. Personnel performance evaluations 1 2 3 4
5 19. Implementing project results 1 2 3 4 5 20. Writing and presenting a final report 2 3 4 5 Are there
any other comments you would like to make about the class? APPENDIX C Client Response Survey
Dear sir or madam, We are conducting a brief survey of clients who have been involved with the
management consulting course offered through Brigham Young University. The results of the survey are
part of a research article being developed to assess the strength of the current program. Please take a
few moments and answer the following questions. A self-addressed envelope is provided for your
convenience. Thanks for your participation. Score each of the following on a scale from one to five as
follows: I -Strongly Disagree, 2-Disagree, 3-lndifferent, 4-Agree, 5-Strongly Agree l . The company was
satisfied with the performance of the BYU 1 2 3 4 5 consulting team. 2. The consulting fees were
appropriate for the services provided. I 2 3 4 5 3. The project did not place undue time demands upon
staff participants. 1 2 3 4 5 4. I would encourage a business associate to use a BY U consulting 1 2 3 4 5
team. 5. I would consider using a BYU team to complete another project in 1 2 3 4 5 the future. 6. The
consulting project provided the student with a useful learning I 2 3 4 5 experience. 7. Were the results of
the consulting project used by the company? If so, how? 8. What improvements would you suggest in
the current program? Copyright of Journal of Information Systems is the property of American
Accounting Association. The copyright in an individual article may be maintained by the author in certain
cases. Content may not be copied or emailed to multiple sites or posted to a listserv without the
copyright holder's express written permission. However, users may print, download, or email articles for
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