Enlighten your students and improve your understanding of management accounting with this carefully curated collection of case studies
Management Accounting Case Book: Cases from the IMA Educational Case Journal offers a detailed account of real-world business cases accessible to a variety of business-savvy audiences. It provides comprehensive coverage of several areas relevant to students and professionals in business and finance, including:
Used by dozens of different universities, the Management Accounting Case Book contains cases reviewed and rigorously vetted by the Institute of Management Accountants. The book is perfect for anyone hoping to increase their understanding of management theory or facilitate lively discussion about the topics contained within.
Show moreEnlighten your students and improve your understanding of management accounting with this carefully curated collection of case studies
Management Accounting Case Book: Cases from the IMA Educational Case Journal offers a detailed account of real-world business cases accessible to a variety of business-savvy audiences. It provides comprehensive coverage of several areas relevant to students and professionals in business and finance, including:
Used by dozens of different universities, the Management Accounting Case Book contains cases reviewed and rigorously vetted by the Institute of Management Accountants. The book is perfect for anyone hoping to increase their understanding of management theory or facilitate lively discussion about the topics contained within.
Show moreI. Business Leadership and Ethics
Trust May Breed Trouble: Fraud Opportunities and Ethics at
Saintly Church 5
Cecily Raiborn, Janet B. Butler, Nathan H. Cannon, and Randall F.
Young
Diamond Foods, Inc. 11
Jomo Sankara and Deborah L. Lindberg
Sunk Costs: What Costs Do You “Sea”? 17
Marty Stuebs, Cari Edison, and Katy Hurt
The A-12 Stealth Bomber: Escalating Commitment to a Failing
Project 25
David S. Christensen and Robin Boneck
Jensen Pharma: A Governance Role Play 33
J. Kay Keels and Norman T. Sheehan
II. Operations, Process Management, and Innovation
General Lab 43
Oriol Amat and Martí Guasch
Autoliv, Inc.: Using Lean Practices to Improve the A/P
Reconciliation Process 59
Rosemary Fullerton, Staci F. Gunnell, and R. Chance Murray
Sometimes Accountants Fail to Budget 65
Gail Hoover King and Jane Saly
Tri-Cities Community Bank: A Balanced Scorecard Case 71
Tom Albright, Stan Davis, and Aleecia R. Hibbets
Creating a Lean Enterprise: The Case of the Lebanon Gasket
Company 79
Peter Brewer and Frances Kennedy
III. Planning and Decision Making
Hula Island: Strategic Decisions Involving Costs and Benefits of
Internet Advertising Programs 87
Stephen C. Hansen and Tom Albright
XYZ Company: An Integrated Capital Budgeting Instructional Case
93
David E. Stout, Raymond J. Shaffer, and Jeremy T. Schwartz
The Glenridge Retail Development 101
Regina M. Anctil, Michael E. Borneman, and Theodore J. Long
Cat & Joe’s Pig Rig: Should We Stay or Should We Go? 113
Tony Bell and Andrew Fergus
Over-land Trucking and Freight: Relevant Costs for Decision
Making 119
Thomas L. Albright, Paul Juras, and Russ Elrod
Patterson Manufacturing 125
Shane Moriarity and Andrew Slessor
Pikesville Lightning: Evaluating Strategic Business Expansion
Opportunities 129
Thomas G. Canace and Paul E. Juras
IV. Risk Management and Internal Controls
The Le-Nature’s Inc. Fraud: What Happened and Why? 137
Michael C. Knapp and Carol A. Knapp
West Coast Equestrian Association 145
Doug Kalesnikoff, Vince Bruni-Bossio, and Suresh Kalagnanam
Out of Control: Lax Procedures at National Capital Trust?
151
Ron Messer
The Moulder Company: Alternative Strategies for Toxics Use
Reduction 159
George Joseph and Mark Myles
A Declaration of War: A Case of Competition in the Video Game
Industry 169
Nicholas J. Fessler
SuperHeroes LLP: A Super Management Control Case 181
Norman T. Sheehan and Ganesh Vaidyanathan
V. Strategic Cost Management
The Gatekeepers: A Case on Allocations and Justifications
189
David Hurtt, Bradley Lail, Michael Robinson, and Martin Stuebs
Product Costs: Application in an Insurance Company 197
Scott McGregor
Dynamic Medical Solutions: Expanding the Application of Cost
Management Principles to Channel and Customer Profitability
Analysis 215
Casey McNellis and Ronald F. Premuroso
Product Costing at Fine Foods: Is It a Symptom or the Problem?
221
David Axelsson, Marcus Fogelkvist, and G. Cunningham
TransGlobal Airlines 229
Shane Moriarity, Laura Hopkins, and Andrew Slessor
Alternative Costing Methods: Precision Paint Shop’s Dilemma
237
Eileen Peacock and Paul Juras
Raef A. Lawson (New York, NY) is the Vice President of Research & Policy at the Institute of Management Accountants with proven success in designing and implementing world class research and policy programs. Lawson has extensive senior leadership experience in diverse settings, including for-profit and not-for-profit organizations. Additionally, he is an award-winning author, global speaker and media contributor in the areas of performance management, sustainability, business ethics, corporate governance and accounting education.
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