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This site allows you to search for accounting cases. Currently, the site contains all cases published in Issues in Accounting Education, the IMA Educational Case Journal, the Journal of Accounting Education, and Accounting Perspectives. Teaching notes for these cases are available at the American Accounting Association (aaahq.org) and the IMA (www.imanet.org) websites, respectively. Membership in the AAA is required for access to the teaching notes for the Issues in Accounting Education cases. Membership in the IMA is necessary for access to both the case and teaching notes for the IMA Educational Case Journal.

This site was developed by and is maintained by Michael Meyer, Department of Accountancy, Mendoza College of Business and Teresa Meyer, Office of Information Technology of the University of Notre Dame.

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Case List
Accounting Topics

Cases for Accounting Information Systems (AIS)

Software Piracy - Who Does It Impact?

Issues in Accounting Education, Issue: 9, 1994

Authors: Christensen, Eining

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Accounting Topics
Computer Ethics
Ethics
Legal Issues
Software Piracy

Millanaw University: an Instructional Case in Internal Control and Ethics

Issues in Accounting Education, Issue: 10, 1995

Authors: Mills

Industry: Higher Education, Not-For-Profit

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Internal Audit
Accounting Topics
Ethics
Internal Controls

The Implementation of a New Financial Application System For the El Camino School District: a Teaching Case To Expose Students To the Vagaries of Software Selection During New Systems Development Projects

Issues in Accounting Education, Issue: 12, 1997

Authors: Bhattacharya, Wasson

Industry: Education, School District

Undergraduate Courses
Accounting Information Systems (AIS)
Accounting Topics
Outsourcing
Software Selection
Systems Development

An Anticipatory Case For Managing Teams and Team Projects

Issues in Accounting Education, Issue: 14, 1999

Authors: Mcconnell, Sasse

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Advanced Financial Accounting
Auditing/Assurance
Cost/Managerial Accounting
Intermediate Accounting
International Accounting
Intro/Principles - Financial Accounting
Intro/Principles - Managerial Accounting
Not For Profit/Governmental Accounting
Tax Accounting
Accounting Topics
Team Building
Team Dynamics

Fraud Detection and Investigation: Microcomputer Consulting Services

Issues in Accounting Education, Issue: 14, 1999

Authors: Peterson, Gibson

Industry: Higher Education

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud Audit
Fraud Examination
Internal Controls

Information Systems Controls and Auditing: Mathra Tool, Inc.

Issues in Accounting Education, Issue: 14, 1999

Authors: Splettstoesser

Industry: Manufacturing

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
IT Auditing
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Detection Risk
Generalized Audit Software
Internal Controls
Risk Assessment

ITT Automotive North America: a Case Study Requiring Use of Benchmarking, Activity/Process Analysis, and Reengineering Concepts

Issues in Accounting Education, Issue: 14, 1999

Authors: Palmer, Green

Industry: Manufacturing, Autos

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Capstone
Cost/Managerial Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Activity Based Costing (abc)
Benchmarking
Continuous Improvement

Espresso, Inc.: Analyzing the Impact of Employee Stock Options

Issues in Accounting Education, Issue: 15, 2000

Authors: Moyer, Weihrich

Industry: Retail, Coffee Shop

Undergraduate Courses
Accounting Information Systems (AIS)
Capstone
Cost/Managerial Accounting
Intermediate Accounting
Tax Accounting
Accounting Topics
Stock Options
Performance Evaluation
Tax Impact

Zacha Technology Corporation: Internal Control Assurance Service Reporting Issues in an E Commerce Environment

Issues in Accounting Education, Issue: 16, 2001

Authors: Ivancevich, Joseph

Industry: Cpa Firm, E-Commerce

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
IT Auditing
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
AICPA Professional Standards
Internal Control Reporting
Internal Controls

Designing Audit Procedures When Evidence is Electronice: the Case of E Ticket Travel Revenue

Issues in Accounting Education, Issue: 18, 2003

Authors: Borthick, Kiger

Industry: Airlines

Undergraduate Courses
Accounting Information Systems (AIS)
IT Auditing
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Program
Electronic Evidence
Internal Controls
Substantive Testing
Tests of Controls

Internal Control Evaluation of a Restaurant: a Teaching Case

Issues in Accounting Education, Issue: 19, 2004

Authors: Kiger, Rose

Industry: Restaurant

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
IT Auditing
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Flowcharts
Internal Controls
Tests of Controls

Kofenya: the Role of Accounting Information in Managing the Risks of a New Business

Issues in Accounting Education, Issue: 23, 2008

Authors: Ballou, Heitger

Industry: Coffee Shop

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Cost/Managerial Accounting
Graduate Courses
MBA Managerial Accounting
Accounting Topics
Business Process Risk
Risk Management
Strategic Management

Beta Auto Dealers: Integrating Disparate Data To Solve Management Problems

Issues in Accounting Education, Issue: 23, 2008

Authors: Bradford, Samuels, Wood

Industry: Retail

Undergraduate Courses
Accounting Information Systems (AIS)
Accounting Topics
Business Process Map
Conceptual Data Model
RGA Model

Interactive Financial Reporting: an Introduction To Extensible Business Reporting Language (xbrl)

Issues in Accounting Education, Issue: 25, 2010

Authors: Taylor, Dzuranin

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Capstone
Cost/Managerial Accounting
Intermediate Accounting
Accounting Topics
U.s. GAAP Taxonomy
XBRL

The Violet Bay School District Deficit of 2005: Evaluating Internal Control and Identifying Risks

Issues in Accounting Education, Issue: 25, 2010

Authors: Henry, Bitter, Kubichan

Industry: Not-For-Profit

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Control Environment
Ethics
Fraud
Internal Controls
Professionalism
Risk Assessment

Jim's Sporting Goods: the Move To XBRL Reporting

Issues in Accounting Education, Issue: 25, 2010

Authors: White

Industry: Retail

Undergraduate Courses
Accounting Information Systems (AIS)
Capstone
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Tag Software
U.s. GAAP Taxonomy
XBRL

Adios! Airways: an Assignment On Mapping Financial Statements To the U.s. GAAP XBRL Taxonomy

Issues in Accounting Education, Issue: 25, 2010

Authors: Debreceny, Farewell

Industry: Airlines

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Auditing/Assurance
Accounting Topics
Mapping Checklist
U.s. GAAP Taxonomy
XBRL

SEC XBRL Filing Requirements: an Instructional Case On Tagging Financial Statement Disclosures

Issues in Accounting Education, Issue: 25, 2010

Authors: Farewell, Capozzoli

Industry: Oil & Gas

Undergraduate Courses
Accounting Information Systems (AIS)
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Financial Accounting
Accounting Topics
Tag Software
U.s. GAAP Taxonomy
XBRL

Auditing Operational Compliance: the Case of Employee Long Distance Piracy

Issues in Accounting Education, Issue: 25, 2010

Authors: Watson, Dow

Industry: Service

Undergraduate Courses
Accounting Information Systems (AIS)
Fraud Examination
Internal Audit
IT Auditing
Graduate Courses
MACCT/MSA AIS
Accounting Topics
ACL Software
Audit Software
Compliance Audit
IDEA
Internal Audit

Tampa Electronics: an Instructional Case in Computer-Assisted Fraud Examination

Issues in Accounting Education, Issue: 25, 2010

Authors: Murthy

Industry: Manufacturing, Electronics

Undergraduate Courses
Accounting Information Systems (AIS)
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA AIS
Accounting Topics
ACL Software
Audit Software
Fraud
Fraud Examination
Generalized Audit Software
IDEA

Preparing Graphical Representations of Business Processes and Making Inferences From Them

Issues in Accounting Education, Issue: 25, 2010

Authors: Schneider, Borthick, Vance

Industry: Retail

Undergraduate Courses
Accounting Information Systems (AIS)
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Business Process Map
System Documentation
System Flowchart

Sunshine Center: an Instructional Case Evaluating Internal Controls in a Small Organization

Issues in Accounting Education, Issue: 25, 2010

Authors: Fleak, Harrison, Turner

Industry: Not-For-Profit

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA AIS
Accounting Topics
COSO
Fraud
Internal Controls

Internal Controls: A Compendium of Short Cases

Issues in Accounting Education, Issue: 25, 2010

Authors: Lehmann

Industry: Multiple

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
Internal Audit
IT Auditing
Accounting Topics
Control Environment
COSO
Internal Controls
Risk Assessment

Tasteless Tea Company: A Comprehensive Revenue Transaction Cycle Case Study

Issues in Accounting Education, Issue: 26, 2011

Authors: Bhattacharya, Premuroso, Hopwood

Industry: Manufacturing

Undergraduate Courses
Accounting Information Systems (AIS)
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Internal Controls
Data Flow Diagram
System Flowchart

North Carolina State University: Implementing ERP Student Modules

Issues in Accounting Education, Issue: 26, 2011

Authors: Bradford

Industry: Higher Education

Undergraduate Courses
Accounting Information Systems (AIS)
Graduate Courses
MACCT/MSA AIS
Accounting Topics
ERP Systems
Peoplesoft
System Security

Breach of Data At Tjx: an Instructional Case Used To Study COSO and Cobit, With a Focus On Computer Controls, Data Security, and Privacy Legislation

Issues in Accounting Education, Issue: 26, 2011

Authors: S. Cereola, R. Cereola

Industry: Retail

Undergraduate Courses
Accounting Information Systems (AIS)
Internal Audit
IT Auditing
Accounting Topics
COSO
Internal Controls
COBIT
Data Security

Accounting Fraud At CIT Computer Leasing Group, Inc.

Issues in Accounting Education, Issue: 26, 2011

Authors: Trompeter, Michelman, Gorman

Industry: Finance

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Auditing/Assurance
Accounting Topics
Forensic Accounting
Fraud
Internal Controls

Using Graphical Representations of Business Processes in Evaluating Internal Control

Issues in Accounting Education, Issue: 27, 2012

Authors: Schneider, Borthick, Vance

Industry: Retail

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
IT Auditing
Accounting Topics
Internal Controls
Business Process Diagram
Business Process Map

XBRL Tagging of Financial Statement Data Using Xmlspy: the Small Company Case

Issues in Accounting Education, Issue: 27, 2012

Authors: Williams, Elam, Wenger

Industry: Cpa Firm

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Internal Audit
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Auditing/Assurance
Accounting Topics
XBRL
XML

Understanding the Links Between Audit Risks and Audit Steps: the Case of Procurement Cards

Issues in Accounting Education, Issue: 28, 2013

Authors: Watson, Dow, Shea

Industry: Higher Education

Undergraduate Courses
Accounting Information Systems (AIS)
Internal Audit
Accounting Topics
Audit Risk
Audit Software
Internal Audit
Internal Controls

The Madoff Debacle: What Are the Lessons?

Issues in Accounting Education, Issue: 29, 2014

Authors: Ragothaman

Industry: Madoff

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
Accounting Topics
Fraud
Skepticism
Whistleblowing

Agile Machinery Group, Inc. - Rental Operations Analysis

IMA Educational Case Journal, Issue: 2.2, 2009

Authors: Loraas, Searcy

Industry: Retail

Undergraduate Courses
Accounting Information Systems (AIS)
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Profitability Analysis
Resource Allocation

From Sparks To Fired: Ethical and Internal Control Violations Surrounding Business Enterainment Expenses

IMA Educational Case Journal, Issue: 6.2, 2013

Authors: Haywood, O'reilly-Allen

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Cost/Managerial Accounting
Internal Audit
Intro/Principles - Managerial Accounting
Graduate Courses
MBA Managerial Accounting
Accounting Topics
Ethics
Internal Controls
IMA Statement of Ethical Professional Practice
COSO Enterprise Risk Management Framework

Autoliv, Inc.: Using Lean Practices To Improve the A/P Reconciliation Process

IMA Educational Case Journal, Issue: 6.3, 2013

Authors: Fullerton, Gunnell, Murray

Industry: Autoliv

Undergraduate Courses
Accounting Information Systems (AIS)
Cost/Managerial Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Accounts Payable
Lean Accounting

Considering Information System Acceptable Use Policies and Ethical Issues

IMA Educational Case Journal, Issue: 6.3, 2013

Authors: Morris, Kleist, Dull

Industry: Higher Education

Undergraduate Courses
Accounting Information Systems (AIS)
Accounting Topics
Whistleblowing
Acceptable Use Policy (aup)
Ethics

Home Mortgage Analysis For Cultivating Crucial Spreadsheet and Model Development Skills

Journal of Accounting Education, Issue: 17.2/3, 1999

Authors: Kruck, Maher

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Data Analytics
Accounting Topics
Adjustable Rate Mortgage
Fixed Rate Mortgage
Present Value
Spreadsheet

Q-Analytics: an Ethics Case On Unlicensed Software Usage

Journal of Accounting Education, Issue: 29.1, 2011

Authors: Bailey, Soileau

Industry: Cpa Firm

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Auditing/Assurance
Accounting Topics
Ethics
Copyright Laws
Software Piracy

The Whonka Chocolate Company: Corporate Governance and Controls Over Financial Reporting

Journal of Accounting Education, Issue: 29.4, 2011

Authors: Bromley, Harrast

Industry: Manufacturing

Undergraduate Courses
Accounting Information Systems (AIS)
Capstone
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Corporate Governance
COSO
Internal Controls
Sarbanes Oxley Act

Applying a Real-World Fraud To Multiple Learning Objectives: Considerations and an Example From the Systems Course

Journal of Accounting Education, Issue: 30.3/4, 2012

Authors: Fordham

Industry: Dentist

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Control Environment
Fraud
Internal Controls
IT Controls
Embezzlement
Flowcharts
IT General Controls

International Divider Walls

Journal of Accounting Education, Issue: 31.1, 2013

Authors: Kruis, Sneller

Industry: Manufacturing

Undergraduate Courses
Accounting Information Systems (AIS)
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Decentralization
ERP Systems
IT Allignment

Baker Hughes: Greasing the Wheels in Kazakhstan (fcpa Violations and Implementation of a Corporate Ethics and Anti-Corruption Compliance Program)

Journal of Accounting Education, Issue: 32.1, 2014

Authors: Holtzblatt, Tschakert

Industry: Oil & Gas

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
International Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Internal Controls
Red Flag
Bribery
Ethics
FCPA

Organizing Information Into Useful Management Reports: Short Cases To Illustrate Reporting Principles and Coding

Journal of Accounting Education, Issue: 32.2, 2014

Authors: Lehmann, Heagy

Industry: Multiple

Undergraduate Courses
Accounting Information Systems (AIS)
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Data Coding
Management Reporting

Dr. Phil and Montel Help AIS Students “get Real” With the Fraud Triangle

Journal of Accounting Education, Issue: 32.2, 2014

Authors: Morris, Daigle, Hayes

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Fraud Triangle
Misappropriation of Assets
Red Flag

Making Sense of Complex Data Using Interactive Data Visualization

Journal of Accounting Education, Issue: 32.4, 2014

Authors: Janvrin, Raschke, Dilla

Industry: Retail

Undergraduate Courses
Accounting Information Systems (AIS)
Cost/Managerial Accounting
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Managerial Accounting
Accounting Topics
Graphical Representation
Interactive Data Visualization
Visualization Software

Taking Stock At Quantum University/INVENTAIRE À L'universitÉ QUANTUM

Accounting Perspectives, Issue: 6.4, 2007

Authors: Grudnitski, Toole

Industry: Higher Education

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Capstone
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Auditing/Assurance
Accounting Topics
Control Risk
Control Weaknesses
Internal Controls
Inventory Control

Governmental Purchase Card Programs: A Case On the Stewardship of Public Resources/PROGRAMMES GOUVERNEMENTAUX DE CARTE D'achat: UN CAS DE GÉrance DES RESSOURCES PUBLIQUES

Accounting Perspectives, Issue: 7.1, 2008

Authors: Mills, Palmer, Normand

Industry: Not-For-Profit

Undergraduate Courses
Accounting Information Systems (AIS)
Fraud Examination
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Fraud
Fraud Detection
Procurement
Stewardship

Designing and Implementing an Information System For the Dental Office of Branckowitz & Young

Accounting Perspectives, Issue: 7.4, 2008

Authors: Nikitkov, Sainty

Industry: Service

Undergraduate Courses
Accounting Information Systems (AIS)
Capstone
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Database
Microsoft Access
REA
Systems Analysis
Systems Design

Great Galway Goslings: Organizational Context of Managerial Accounting

Accounting Perspectives, Issue: 8.3, 2009

Authors: Henry, Abdallah, Murtuza, Weiss

Industry: Manufacturing

Undergraduate Courses
Accounting Information Systems (AIS)
Intro/Principles - Managerial Accounting
Graduate Courses
MBA Managerial Accounting
Accounting Topics
Breakeven Analysis
Business Process Management
Cost/volume/profit
Return On Investment (roi)

Applying XBRL in an Accounting Information System Design Using the REA Approach: an Instructional Case

Accounting Perspectives, Issue: 9.1, 2010

Authors: Chang, Peng

Industry: Not-For-Profit

Undergraduate Courses
Accounting Information Systems (AIS)
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Database
Microsoft Access
REA
XBRL

Identifying Fraud in Online Auctions: A Case Study

Accounting Perspectives, Issue: 13.4, 2014

Authors: Cook, Nikitkov, Bay, Grubisic

Industry: E-Commerce

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
IT Auditing
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Fraud
Fraud Detection
Professional Judgment
Internet Fraud