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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 EMBA Managerial Accounting

John Adams, Thomas Jefferson, and the Barbary Pirates: an Illustration of Relevant Costs For Decision Making

Issues in Accounting Education, Issue: 18, 2003

Authors: Caplan

Industry: History

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Cost Allocation
Incremental Cost
Relevant Costs
Sunk Cost
History

Sunshine Daycare Center: Growing a Business To Profitability

Issues in Accounting Education, Issue: 28, 2013

Authors: Hughes

Industry: Day Care

Graduate Courses
EMBA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Budgeting
Cost/volume/profit
Variance Analysis

Jane Ashby Sinclair Art Museum

IMA Educational Case Journal, Issue: 4.2, 2011

Authors: H. Rockness, J. Rockness, Earney, Ankrum

Industry: Not-For-Profit, Museum

Undergraduate Courses
Cost/Managerial Accounting
Not For Profit/Governmental Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Corporate Governance
Control System Design
Financial Management
Fund Accounting

Jensen Pharma: A Governance Role-Play

IMA Educational Case Journal, Issue: 5.1, 2012

Authors: Sheehan, Keels

Industry: Pharmaceutical, Healthcare

Graduate Courses
EMBA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Corporate Governance
Agency Theory
Ethics

General Lab

IMA Educational Case Journal, Issue: 6.4, 2013

Authors: Amat, Gausch

Industry: Healthcare

Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Human Resources
Strategy
SWOT Analysis

The Repertory Theatre of St. Louis

Journal of Accounting Education, Issue: 8.1, 1990

Authors: Hirsch, Bernstein

Industry: Not-For-Profit, Theatre

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Cost Allocation
Joint Costs
Pricing
Transfer Pricing

The Beville Manufacturing Case: Using Factory-Simulation Software To Teach the Concepts of Activity-Based Costing and Nonfinancial Performance Measures

Journal of Accounting Education, Issue: 10.2, 1992

Authors: Albright, Ingram, Lawley

Industry: Manufacturing

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Activity Based Costing (abc)
Performance Measures
Throughput

Accounting is Like a Box of Chocolates: A Lesson in Cost Behavior

Journal of Accounting Education, Issue: 15.3, 1997

Authors: Davis

Industry: Film Production

Undergraduate Courses
Cost/Managerial Accounting
Intro/Principles - Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Contribution Margin Analysis
Cost Behavior
Cost/volume/profit
Fixed Cost
Variable Cost

Rosalind Enterprises: A Mini-Case For Ensuring Student Mastery of Cost Behavior Concepts in Short-Term Decisions

Journal of Accounting Education, Issue: 16.1, 1998

Authors: C.w. Chow, Awasthi

Industry: Manufacturing

Undergraduate Courses
Cost/Managerial Accounting
Intro/Principles - Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Cost Behavior
Fixed Cost
Special Orders
Variable Cost

Roz, Inc.: A Case For Extending Management Accounting Coverage To Managers' Information Acquisition Process

Journal of Accounting Education, Issue: 17.4, 1999

Authors: C.w. Chow, Schultz, Wu

Industry: None

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Disclosure Mistakes
Information

Mooresville Honda Company: A Case in Forensic Accounting

Journal of Accounting Education, Issue: 22.1, 2004

Authors: Harrison, Coller, Spiller

Industry: Auto Dealership

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Cost Estimation
Cost/volume/profit
Bribery

Instructional Case: Blue Ridge Revisited—integrating ABC and OROS Quick® Software

Journal of Accounting Education, Issue: 27.2, 2009

Authors: Swain, Blocher, Stout, Shastri

Industry: Manufacturing

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Activity Based Costing (abc)
Customer Profitability Analysis

Product Costs: Application in an Insurance Company

IMA Educational Case Journal, Issue: 7.3, 2014

Authors: Mcgregor

Industry: Insurance, Service

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Activity Based Costing (abc)
Cost Allocation
Product Cost

Forge Group Ltd Case Study (a): the Revealing Nature of Numbers

IMA Educational Case Journal, Issue: 8.1, 2015

Authors: Maloney

Industry: Construction, Engineering

Undergraduate Courses
Cost/Managerial Accounting
Intro/Principles - Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Financial Statement Analysis
Working Capital Management

Enticing Employees To Lie: Using Role Play To Understand and Mitigate Unintended Consequences of Budgeting

Accounting Perspectives, Issue: 7.2, 2008

Authors: Sheehan

Industry: Manufacturing

Undergraduate Courses
Cost/Managerial Accounting
Intro/Principles - Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Budgetary Slack
Budgeting
IMA Statement of Ethical Professional Practice
Ethics

Industry Identification Through Ratio Analysis

Accounting Perspectives, Issue: 11.4, 2012

Authors: Bujaki, Durocher

Industry: None

Undergraduate Courses
Financial Statement Analysis
Graduate Courses
EMBA Managerial Accounting
MBA Financial Accounting
Accounting Topics
Financial Statement Analysis
Ratio Analysis

Arizona Microbrewery, Inc.: an Instructional Case On Management Decision Making

Issues in Accounting Education, Issue: 31.4, 2016

Authors: Samuels, Sawers

Industry: Manufacturing, Brewery

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Breakeven Analysis
Constrained Resources
Cost/volume/profit
Outsourcing
Target Costing
What-If

Rebecca's Coffee and Tea House: A Strategic Mapping and Balanced Scorecard Case Study

Issues in Accounting Education, Issue: 32.2, 2017

Authors: Samuels, Kohlmeyer

Industry: Coffee Shop

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Balanced Scorecard
Quality Costs
Strategy

St George Hospital: Flexible Budgeting, Volume Variance, and Balanced Scorecard Performance Measurement

Issues in Accounting Education, Issue: 32.3, 2017

Authors: Brooks, Vesty

Industry: Hospital

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Balanced Scorecard
Budgeting
Flexible Budgeting
Performance Evaluation
Volume Variance

SRS Educational Supply Company: an Instructional Budget Project

Issues in Accounting Education, Issue: 32.4, 2017

Authors: Samuels, Sawers

Industry: Supply Company

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Budgeting
Master Budget

Can Management Accounting Help Aid Associations Make Tough Choices in Haiti?

Issues in Accounting Education, Issue: 33.1, 2018

Authors: Krumwiede, Walden, Paik

Industry: Not-For-Profit

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
Accounting Topics
Breakeven Analysis
Outsourcing
Performance Measures
Product Costing

Driving Performance in the Retail and Banking Industries: the Consequences of Dysfunctional Management Control Systems At W. T. Grant and Wells Fargo

Issues in Accounting Education, Issue: 36.2, 2021

Authors: L. Heitger, D. Heitger, A. Heitger

Industry: Banking

Undergraduate Courses
Cost/Managerial Accounting
Intro/Principles - Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Incentive Compensation
Performance Evaluation
Performance Measures
Strategy
Corporate Culture
Ethics

The Frozen Supply Chain Business Case: A Management Accounting Instructional Resource

Issues in Accounting Education, Issue: 36.3, 2021

Authors: Peters

Industry: Retail

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Capital Budgeting
Incremental Cost
Spreadsheet

The Solar Panels Business Case: A Management Accounting Instructional Resource

Issues in Accounting Education, Issue: 37.3, 2022

Authors: Peters

Industry: Solar

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Capital Budgeting
Spreadsheet
Sustainability

Crossroads Car Wash: When Family and Finances Collide

Issues in Accounting Education, Issue: 38.3, 2023

Authors: Rankin, Henderson, England, Opara

Industry: Car Wash

Undergraduate Courses
Cost/Managerial Accounting
Intro/Principles - Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Contribution Margin Analysis
Cost/volume/profit
Margin of Safety
Net Present Value
Non-Financial Data

Accounting For Work-Related Injuries At Growth Spurt Automotive Accessories

IMA Educational Case Journal, Issue: 9.1, 2016

Authors: Fish, Becker

Industry: Manufacturing

Graduate Courses
EMBA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Fraud
Incentive Compensation
Performance Measures

Brittney’s Boutique: Tailoring a Budget For Function As Well As Fashion

Journal of Accounting Education, Issue: 39, 2017

Authors: Stuebs, Edison, Bryant, Reese

Industry: Retail

Undergraduate Courses
Intro/Principles - Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Budgeting
Cost/volume/profit
Entrepreneurship
Spreadsheet

Truffle in Paradise: Job Costing For a Small Business

Journal of Accounting Education, Issue: 40, 2017

Authors: Zahller

Industry: Candy

Undergraduate Courses
Cost/Managerial Accounting
Intro/Principles - Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Job Costing
Pricing
Segment Reporting
Standard Costing

Sunrise Hotels: an Integrated Managerial Accounting Teaching Case

Journal of Accounting Education, Issue: 44, 2018

Authors: Calderon, Hesford, Mangin, Pizzini

Industry: Hotel

Undergraduate Courses
Intro/Principles - Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Budgeting
Cost Behavior
Cost/volume/profit
Outsourcing
Performance Measures
Variance Analysis

The Costs To Bus Go Round and Round: Charting a Route To a Decision

Journal of Accounting Education, Issue: 50, 2020

Authors: Stuebs, Robinson, Wilfong, Beard

Industry: Education

Undergraduate Courses
Cost/Managerial Accounting
Intro/Principles - Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Ethics
Capital Budgeting
Outsourcing
Relevant Costs

Atlas Managerial Accounting Case: Examining Joint Products in the International Scrap Metal Recycling Industry

Journal of Accounting Education, Issue: 51, 2020

Authors: Anctil, Grimm, Maloney

Industry: Scrap Metal

Undergraduate Courses
Cost/Managerial Accounting
Intro/Principles - Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Contribution Margin Analysis
Joint Costs
Opportunity Cost
Relevant Costs
Sustainability

Fitting Responsibility Center Structures To Strategy: Bakery Products International

Journal of Accounting Education, Issue: 53, 2020

Authors: Hoozee, Maussen, Bruggeman, Scheipers

Industry: Bakery

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Responsibility Centers
Transfer Pricing

Fashion Design International, Inc.

IMA Educational Case Journal, Issue: 11.4, 2018

Authors: Gonzalez

Industry: Manufacturing

Undergraduate Courses
Cost/Managerial Accounting
Intro/Principles - Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Ratio Analysis
Breakeven Analysis
Cost/volume/profit
Outsourcing
Performance Measures

Travel-Space Trailers: A Budgeting Experience

IMA Educational Case Journal, Issue: 14.1, 2021

Authors: Fessler, Denison

Industry: Manufacturing

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Budgeting
Performance Measures
What-If

General Medical Center -- Evaluation of Diagnostic Imaging Equipment

Issues in Accounting Education, Issue: 13.4, 1998

Authors: Maines, Ashton, A, Ashton, R

Industry: Healthcare

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Capital Budgeting
Net Present Value
Relevant Costs

A Deep Dive Into an AI Startup Company in the Pandemic

Issues in Accounting Education, Issue: 39.2, 2024

Authors: Chen, Zhang

Industry: Artificial Intelligence

Undergraduate Courses
Cost/Managerial Accounting
Intro/Principles - Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Cost/volume/profit
Discretionary Cost
Fixed Cost
Flexible Budgeting
Variable Cost
Cash Burn
COVID
Non-Financial Data

Is the Sky the Limit For Menteen Studios?

Accounting Perspectives, Issue: 23.2, 2024

Authors: Swain, Farrell, Schackell

Industry: Film Production

Undergraduate Courses
Cost/Managerial Accounting
Graduate Courses
EMBA Managerial Accounting
MACCT/MSA Managerial Accounting
MBA Managerial Accounting
Accounting Topics
Cost Analysis
Profitability Analysis
Non-Financial Data