Management Accounting Case Book: Cases from the Ima Educational Case Journal

ISBN-13: 9780996729345 / Angielski / Miękka / 2020 / 256 str.

Raef A. Lawson

Spis treści

I. Business Leadership and EthicsTrust May Breed Trouble: Fraud Opportunities and Ethics at Saintly Church 5Cecily Raiborn, Janet B. Butler, Nathan H. Cannon, and Randall F. YoungDiamond Foods, Inc. 11Jomo Sankara and Deborah L. LindbergSunk Costs: What Costs Do You "Sea"? 17Marty Stuebs, Cari Edison, and Katy HurtThe A-12 Stealth Bomber: Escalating Commitment to a Failing Project 25David S. Christensen and Robin BoneckJensen Pharma: A Governance Role Play 33J. Kay Keels and Norman T. SheehanII. Operations, Process Management, and InnovationGeneral Lab 43Oriol Amat and Martí GuaschAutoliv, Inc.: Using Lean Practices to Improve the A/P Reconciliation Process 59Rosemary Fullerton, Staci F. Gunnell, and R. Chance MurraySometimes Accountants Fail to Budget 65Gail Hoover King and Jane SalyTri-Cities Community Bank: A Balanced Scorecard Case 71Tom Albright, Stan Davis, and Aleecia R. HibbetsCreating a Lean Enterprise: The Case of the Lebanon Gasket Company 79Peter Brewer and Frances KennedyIII. Planning and Decision MakingHula Island: Strategic Decisions Involving Costs and Benefits of Internet Advertising Programs 87Stephen C. Hansen and Tom AlbrightXYZ Company: An Integrated Capital Budgeting Instructional Case 93David E. Stout, Raymond J. Shaffer, and Jeremy T. SchwartzThe Glenridge Retail Development 101Regina M. Anctil, Michael E. Borneman, and Theodore J. LongCat & Joe's Pig Rig: Should We Stay or Should We Go? 113Tony Bell and Andrew FergusOver-land Trucking and Freight: Relevant Costs for Decision Making 119Thomas L. Albright, Paul Juras, and Russ ElrodPatterson Manufacturing 125Shane Moriarity and Andrew SlessorPikesville Lightning: Evaluating Strategic Business Expansion Opportunities 129Thomas G. Canace and Paul E. JurasIV. Risk Management and Internal ControlsThe Le-Nature's Inc. Fraud: What Happened and Why? 137Michael C. Knapp and Carol A. KnappWest Coast Equestrian Association 145Doug Kalesnikoff, Vince Bruni-Bossio, and Suresh KalagnanamOut of Control: Lax Procedures at National Capital Trust? 151Ron MesserThe Moulder Company: Alternative Strategies for Toxics Use Reduction 159George Joseph and Mark MylesA Declaration of War: A Case of Competition in the Video Game Industry 169Nicholas J. FesslerSuperHeroes LLP: A Super Management Control Case 181Norman T. Sheehan and Ganesh VaidyanathanV. Strategic Cost ManagementThe Gatekeepers: A Case on Allocations and Justifications 189David Hurtt, Bradley Lail, Michael Robinson, and Martin StuebsProduct Costs: Application in an Insurance Company 197Scott McGregorDynamic Medical Solutions: Expanding the Application of Cost Management Principles to Channel and Customer Profitability Analysis 215Casey McNellis and Ronald F. PremurosoProduct Costing at Fine Foods: Is It a Symptom or the Problem? 221David Axelsson, Marcus Fogelkvist, and G. CunninghamTransGlobal Airlines 229Shane Moriarity, Laura Hopkins, and Andrew SlessorAlternative Costing Methods: Precision Paint Shop's Dilemma 237Eileen Peacock and Paul Juras

O autorze

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.