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 Course ResourcesCase studies.  A set of in-class activities is available for some of the modules in this course to support face-to-face and hybrid classes. These are not already built into the assignment tool of your learning management system (Canvas, Blackboard, etc.), but they can be downloaded for use or previewed below:
 Privacy Policy This site uses cookies, including third-party cookies, to improve your experience and deliver personalized content. By continuing to use this website, you agree to our use of all cookies. For more information visit IMA's Cookie Policy .  Change username?Create a new account, forgot password, sign in to myima, ima educational case journal. The IMA Educational Case Journal (IECJ ® ) is a quarterly online journal that publishes teaching cases and notes.  IECJ publishes cases covering a wide range of topics reflecting the diverse skill set required of management accountants.Its published cases take learning beyond mere “number-crunching” exercises to require interpretation of data in a decision-making context – making them ideal learning tools for graduate and undergraduate students. Editorial StaffThe IMA Educational Case Journal (IECJ ® ) senior editor is Margaret Shackell. The editors are Laurie Burney, Thomas Calderon, Christine Denison, and Kent Hu. Download Their Bios Meet the Editors – IECJ Office HoursDo you have a case idea that you want to discuss and get feedback on? Or perhaps an early case draft? Or general questions about IECJ and the requirements and review process? Members of the IECJ Editorial Board are happy to assist you during the journal’s “office hours” to help authors improve their papers and make the case writing process a productive and rewarding experience. These open sessions are available to anyone who would like feedback on a case idea, suggestions on writing a case and teaching notes, or clarification on how to address review comments. If you are considering submitting a paper to the IECJ and would like our guidance, please click here to access our office hours calendar which offers appointments in multiple time zones. If the time slots are not convenient, please feel free to reach out for individual appointments with one of our associate or senior editors at [email protected] Current issuePast issues, iecj searchable database (excel download), additional ethics questions database (excel download), infusing ethics in managerial/cost accounting classrooms (teaching resource). › Call for Data Sets : We are looking for “raw” data for use in developing teaching cases. This data can be structured or unstructured, newer or older data, and, if desired, cleaned and disguised so there are no privacy or confidentiality issues. Recipients of IMA Educational Case Journal receive the right to free use of the cases for educational purposes. Supplemental teaching notes are available without charge to IMA Academic members only in myIMA Network in the Teaching Notes Library (you will be prompted to login). If you are a member of IMA and unable to access IECJ Teaching Notes or have a general question, please email [email protected] . Submit a CaseIECJ is listed in Cabell’s Directory of Publishing Opportunities for Accounting and welcomes submissions from around the world. Case studies jointly authored by academics and practitioners are encouraged. Real-world cases are strongly preferred, but fictional cases with some basis in practice will be considered. Case Writing Competitions How to Submit a Case More InformationSubscribers may use the cases for educational purposes. Active IMA members automatically have a subscription to IECJ Cases. IMA Academic members and Adjunct Professors have access to IECJ Cases and Teaching Notes. Submit a Request for Access to Teaching Notes Questions: Contact the Editor Insights for YouCopyright Footer Message Lorem ipsum dolor sit amet
 Management Accounting Case Book: Cases from the IMA Educational Case JournalISBN: 978-0-996-72934-5 Digital Evaluation CopyRaef A. Lawson 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. 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. (Stanford users can avoid this Captcha by logging in.)
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© Stanford University , Stanford , California 94305 . Smart. Open. Grounded. Inventive. Read our Ideas Made to Matter. Which program is right for you? Through intellectual rigor and experiential learning, this full-time, two-year MBA program develops leaders who make a difference in the world. Earn your MBA and SM in engineering with this transformative two-year program. A rigorous, hands-on program that prepares adaptive problem solvers for premier finance careers. A 12-month program focused on applying the tools of modern data science, optimization and machine learning to solve real-world business problems. Combine an international MBA with a deep dive into management science. A special opportunity for partner and affiliate schools only. A doctoral program that produces outstanding scholars who are leading in their fields of research. Bring a business perspective to your technical and quantitative expertise with a bachelor’s degree in management, business analytics, or finance. Apply now and work for two to five years. We'll save you a seat in our MBA class when you're ready to come back to campus for your degree. Executive ProgramsThe 20-month program teaches the science of management to mid-career leaders who want to move from success to significance. A full-time MBA program for mid-career leaders eager to dedicate one year of discovery for a lifetime of impact. A joint program for mid-career professionals that integrates engineering and systems thinking. Earn your master’s degree in engineering and management. Non-degree programs for senior executives and high-potential managers. A non-degree, customizable program for mid-career professionals. Teaching Resources Library Accounting Case Studies Get full access to Management Accounting Case Book and 60K+ other titles, with a free 10-day trial of O'Reilly. There are also live events, courses curated by job role, and more. Management Accounting Case BookRead it now on the O’Reilly learning platform with a 10-day free trial. O’Reilly members get unlimited access to books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers. Book descriptionEnlighten 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. Table of contents
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You might also likeManagement accounting. by Debarshi Bhattacharyya Management Accounting is a comprehensive textbook with a focus on the essentials, designed to help students … Strategic Management Accountingby Sean Stein Smith This book critically analyzes the concept of strategic management accounting, the implications this emerging paradigm will … Management Accounting Best Practices: A Guide for the Professional Accountantby Steven M. Bragg Praise for Management Accounting Best Practices "It doesn't matter where you start reading, even the most … Cost AccountingCost Accounting is designed to provide essential skill sets to managers for planning and controlling their … Don’t leave empty-handedGet Mark Richards’s Software Architecture Patterns ebook to better understand how to design components—and how they should interact. It’s yours, free. Check it out now on O’ReillyDive in for free with a 10-day trial of the O’Reilly learning platform—then explore all the other resources our members count on to build skills and solve problems every day. 
Using mini cases to facilitate the learning in Management Accounting Why mini-cases? Finding the right material to teach management accounting is a challenge. If we use simple exercises, students understand the mechanics of the tools and methods but they may think that management accounting problems are simple and disconnected from the context and the strategy of the company. If we chose real company cases, learners get lost in the quantity and complexity of the data provided and don’t grasp the essence of the pedagogical message. This is why mini-cases are a good option to teach management accounting efficiently. Why mini-cases on full costing? Although everybody can see that it is relevant for a manager to know how to calculate costs and margins, you might ask why I wrote mini-cases on such a boring topic. Only by reading the title of the chapter “Full cost methods”, most students fall asleep! The fact is that I really needed these cases: Because many of these methods (except ABC) were developed in “continental Europe” (Germany, Netherlands and France), we do not have a lot of teaching material on full costing methods available in English textbooks. My main man objective: the learning! The five mini-cases are situated in different types of companies, which is important in terms of learning objectives: Later, students should be able to design, adapt or question management accounting systems in any kind of businesses, and not only in industry. The cases are concise enough for the learners to see the mechanics behind the calculations, for instance the impact of changing a cost driver on a product cost. On the other hand, there is enough complexity to force the students make decisions before “jumping into” calculations. Altogether, we want to be sure that the students not only apply receipts but assimilate key concepts and reflect on company’s managerial needs.  Learn more in the latest book for all audiences: « Coûts et Management », by Véronique Malleret and Carla Mendoza, Edition Dunod, Paris, 2018 (French).  Véronique Malleret's research interest focuses on management control and on performance evaluation of service industries and functional departments. Related content on Accounting Newsletter knowledgeA monthly brief in your email box and 3 issues of the book per year. Insights @HECParis School of #Management Support ResearchOur articles are produced thanks to our reader's support  Case studies in accounting and business managementProfessor Robert W Scapens, Division of Accounting and Finance, Manchester Business School. The research methods books of Yin are frequently cited as references to justify the use of case study research. In his early work he defined a case study as:
However, case studies are used in many different ways in the various disciplines of the social sciences, and across the humanities. In accounting, and business management more generally, case studies are frequently used to understand the nature of accounting and management practices. Frequently, such studies are criticised as “not generalisable”. However, such criticism is grounded in a rather positivistic view of case study research, whereas in accounting and business management case studies are used in a broad range of different methodological approaches. In simple terms it is possible to distinguish positive to interpretive case studies. Both types of studies fit Yin’s definition (summarised above), but they use case studies in very different ways. Positive case studies present objective facts which should ultimately lead to generalisable findings, but further quantitative work is usually needed for (statistical) generalisation. Hence, the case studies can only be exploratory - providing insights and propositions which could be tested through statistical analysis of large samples. In contrast, interpretive case studies are grounded in subjective understandings, which provide local explanations of the social phenomena of interest. Hence, such case studies should seek to be explanatory; providing ways of understanding the nature of accounting and management practices as social phenomena. Two recent accounting case studies which clearly illustrate these differences are:
The book edited by Chris Humphrey and Bill Lee B. (eds.), The Real Life Guide to Accounting Research, [Kidlington, Oxford: Elsevier, 2004], contains various contributions which examine the practical issues of doing research, and includes a number of chapters on various aspects of case study research. In particular, Chapter 15 (by Scapens) discusses ways of doing “Doing Case Study Research”. Staff using case studiesWithin the Manchester Business School there are many people who use a wide range of different types of case studies. In the Accounting and Finance Division (interpretive) case studies are used primarily by the people in the Management Accounting and Information Systems group. Management Accounting
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Impact case studyMaking management accounting a key factor in organisational success. Professors Alnoor Bhimani and Michael Bromwich published a seminal text that altered accountancy training and practice in the UK and worldwide.  Research by Professor Alnoor BhimaniDepartment of accounting.  Professor Michael BromwichWhat was the problem. The Chartered Institute of Management Accountants (CIMA) describes management accounting – which combines accounting, finance and management – as ‘the practical science of value creation within organisations’. Management accountants are not only the guardians of an organisation’s financial processes, they are also innovators who seek to use financial tools to make an organisation stronger, more efficient and more effective. In the 1980s and 1990s, the management accounting profession was approaching a crisis point, with a consistent theme emerging in conferences and research: that the profession, at the practitioner level, lacked the tools and frameworks necessary to address the challenges of a constantly changing and increasingly globalised market. Practitioners felt that their work needed to be more fully integrated into management decision-making. Doing so, they believed, could result in powerful contributions to growth and efficiency. To make this happen, new ideas, methodologies and frameworks were needed. What did we do?LSE Professor of Management Accounting Alnoor Bhimani and Michael Bromwich, now Emeritus CIMA Professor of Accounting, conducted a broad-ranging examination of the management accounting industry worldwide. They focused on challenges expressed by practitioners, starting with the widely accepted view that accounting mechanisms should not operate in isolation from environmental, organizational and managerial factors. Their research investigated a variety of innovative methods to advance management accounting practice, many of which are now standard in the industry. These included total quality management – a whole-organisation approach to maintaining the highest standards of quality and efficiency – and accounting tailored to just-in-time services, a cornerstone of much global manufacturing business today. Their research also explored the strategic dimension of management accounting, with an aim to aligning old-fashioned accounting practices with new developments in the industrial environment. A key aspect of Bhimani and Bromwich’s research centred on the idea that management accounting should shift from the operational – largely focused on day-to-day activities – to a more strategic perspective that embedded accounting in longer-range decision-making. Their research revealed that a strategic approach to management accounting could enable organisations to respond more effectively to the impact of novel technologies, changes in product competition and rapidly-changing consumer markets. By focusing on this strategic perspective and broad-reaching impact, Bhimani and Bromwich’s research aimed to alter the nature of information produced by accountants and to enable managers to better direct and control their organisations. What happened?Bhimani and Bromwich produced more than a dozen practice-based papers based on their research and gave numerous presentations to practitioners on the practical applications of their work. This led to their 1994 publication, Management Accounting: Pathways to Progress, whichprovided management accountants with the most in-depth analysis and recommendations ever undertaken in the profession. This book was updated in 2009 under the revised title Management Accounting: Retrospect and Prospect. In the wake of publication, Bhimani and Bromwich made presentations at conferences attended by accounting practitioners and financial directors, including the annual Management Accounting Research Conference series held at LSE. They also ran workshops for accountancy thinkers, commentators and educators in Europe, South America, Africa and Asia, exploring how accounting techniques could be made more strategic. In 2004 and 2009, CIMA surveyed more than 9,000 management accounting professionals worldwide about their practice. Survey respondents were predominantly CFOs, from corporations of all sizes, across geographical boundaries and across industry sectors. The results of both surveys overwhelmingly supported the findings and recommendations of Bhimani and Bromwich’s research. As a direct result, in 2010 CIMA revamped its syllabi to emphasize the essential role the profession had to play across organisational decision-making and introduced new accountancy tools by which to achieve this. Since then, nearly 52,000 students have studied and sat examinations in core modules directly informed by Bhimani and Bromwich’s research. Robert Jelly, Director of Education at CIMA, anticipated ‘no significant changes’ when CIMA was due to launch its new syllabus in 2015. Their research also had more general influence on the profession through CIMA’s position as the largest professional organisation for management accountancy in the world, with over 200,000 members and students in 173 countries. In similar fashion, the Association of Chartered Certified Accountants (ACCA) has referred to Bhimani and Bromwich’s work in its courses. The ACCA is a UK-based global body for professional accountants with 140,000 members and over 400,000 students across the globe. To date, through such changes in education and practice, and through the more general influence of CIMA and ACCA, Bhimani and Bromwich’s research has been estimated to have influenced over 740,000 accountancy students and professionals worldwide. Search all impact case studies. Related contentHelping central banks drive down interest rates, helping regulators prevent the next financial crash, helping barclays meet the new basel iii regulation rules, more by alnoor bhimani, is accounting keeping pace with digitalization. Author(s) Alnoor Bhimani Do national development factors affect cryptocurrency adoption?As businesses go digital, accounting takes on a new meaning, period-tracking apps: how femtech creates value for users and platforms, more by michael bromwich, hicksian income in the conceptual framework. Author(s) Michael Bromwich Management accounting: retrospect and prospectISSN/ISBN 9781856179058 Management accounting in a digital and global economy: the interface of strategy, technology, and cost informationISSN/ISBN 9780199546350 Fair values: imaginary prices and mystical marketsISSN/ISBN 9780415423564
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How Natural Winemaker Frank Cornelissen Innovated While Staying True to His BrandIn 2018, artisanal Italian vineyard Frank Cornelissen was one of the world’s leading producers of natural wine. But when weather-related conditions damaged that year’s grapes, founder Frank Cornelissen had to decide between staying true to the tenets of natural wine making or breaking with his public beliefs to save that year’s grapes by adding sulfites. Harvard Business School assistant professor Tiona Zuzul discusses the importance of staying true to your company’s principles while remaining flexible enough to welcome progress in the case, Frank Cornelissen: The Great Sulfite Debate. 
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Popular TopicsPartner center. The Role of Artificial Intelligence in Management Accounting: An Exploratory Case Study
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675 Accesses Artificial intelligence (AI) is a trending topic in several contemporary interdisciplinary studies. Managerial accounting absorbs the expected benefits of AI expansion and transforms accountants’ responsibilities. This disruptive technology radically changes the role played by professionals, reducing routine tasks and enhancing their strategic role in the company. This study focuses on European startups that provide decentralized and automated accounting protocols. Several sources, such as a white paper, the company’s website, and interviews with top management, were used to explore this phenomenon. The results are guided by a rigorous qualitative methodology and show the impacts on financial, customer management, operational, and organizational areas. Our article aims to contribute to theory and practice. In particular, the accountant’s new role was observed under the lens of contingency theory, a valid theoretical construct for exploring social changes resulting from the introduction of technologies. This is a preview of subscription content, log in via an institution to check access. Access this chapterSubscribe and save.
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Monash University, BSD City, Tangerang Selatan, Indonesia Arif Perdana DePaul University, Chicago, IL, USA Rights and permissionsReprints and permissions Copyright information© 2024 The Author(s), under exclusive license to Springer Nature Switzerland AG About this chapterSecinaro, S., Calandra, D., Lanzalonga, F., Biancone, P. (2024). The Role of Artificial Intelligence in Management Accounting: An Exploratory Case Study. In: Perdana, A., Wang, T. (eds) Digital Transformation in Accounting and Auditing. 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Case Studies. Here you can download a number of additional case studies to help you in your studies of Management Accounting. These are available in either Microsoft Word or Adobe PDF formats. Lecturers: Solutions and Teaching Notes to accompany these additional case studies are available from the Lecturer Centre of this OLC.
For accounting purposes, product costs include those costs necessary to make the product (i.e., direct materials, direct labor, and factory overhead). However, for decision making, management can assign any cost to the product that can be traced directly to the product. In this case, with the possible exception of broker's
These are not already built into the assignment tool of your learning management system (Canvas, Blackboard, etc.), but they can be downloaded for use or previewed below: Module 1: Case Study: Harley-Davidson, Inc. Module 2: Case Study: Harley Davidson. Module 3: Case Study: Burton Snowboards. Module 4: Case Study: Janus Motorcycles.
8 salaried employees, 50 hourly@ $8.50 - $12.50 per hour; 3-. 4 warehouse workers - 2 shifts/day; 2 supervisors/shift. Plant capacity - currently $1M/month; with $500k investments in ovens, mixers, etc. } $1.5M/month. 60% of annual volume } Oct - Dec - Overtime and weekends.
Submit a Case. IECJ is listed in Cabell's Directory of Publishing Opportunities for Accounting and welcomes submissions from around the world. Case studies jointly authored by academics and practitioners are encouraged. Real-world cases are strongly preferred, but fictional cases with some basis in practice will be considered.
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 ...
Publisher's summary. 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 ...
The mission of the MIT Sloan School of Management is to develop principled, innovative leaders who improve the world and to generate ideas that advance management practice. Find Us. MIT Sloan School of Management 100 Main Street Cambridge, MA 02142 617-253-1000. Links. Press.
Title: Management Accounting Case Book. Author (s): Raef A. Lawson. Release date: July 2020. Publisher (s): Wiley. ISBN: 9780996729345. 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 ...
Softcover Book USD 64.99. Price excludes VAT (USA) Compact, lightweight edition. Dispatched in 3 to 5 business days. Free shipping worldwide - see info. Buy Softcover Book. Hardcover Book USD 99.99. This book serves as a guide to strategic management accounting. It introduces new and useful concepts on how to collect, analyse, and evaluate ...
• The Management Accounting and Decision Making: Two Case Studies explore the production and use of accounting information in complex and strategic significant decision settings.• We draw on two ca...Studying the outsourcing decision in two substantial manufacturing companies, the paper explores the use of management accounting information in a complex and strategically significant ...
In this mini article, Véronique Malleret, HEC Emeritus Professor of Accounting and Management Control, talks about business case study "5 short cases in Management Accounting - Full Cost Methods", top case in Accounting & Control (CCMP 2017), for which she received the prize for the best mini cases in 2017. Professor Malleret was also the winner of the HEC Foundation best article Prize in ...
Staff using case studies. Within the Manchester Business School there are many people who use a wide range of different types of case studies. In the Accounting and Finance Division (interpretive) case studies are used primarily by the people in the Management Accounting and Information Systems group. Management Accounting. Professor Sven Model
1. Introduction. This paper is concerned with the role of management accounting in the making of important organisational decisions. It is based on two comparative and contrasting case studies of how management accounting contributes to outsourcing decisions. The aim is to explore the inadequacies of rational and quasi-rational models of ...
The Case Analysis Coach is an interactive tutorial on reading and analyzing a case study. The Case Study Handbook covers key skills students need to read, understand, discuss and write about cases. The Case Study Handbook is also available as individual chapters to help your students focus on specific skills.
Their research revealed that a strategic approach to management accounting could enable organisations to respond more effectively to the impact of novel technologies, changes in product competition and rapidly-changing consumer markets. By focusing on this strategic perspective and broad-reaching impact, Bhimani and Bromwich's research aimed ...
by David Freiberg, Katie Panella, George Serafeim, and T. Robert Zochowski. Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper's methodology and analysis of Intel, Apple, Costco, and Merck shows the feasibility of measuring firm employment impact for ...
This longitudinal case study explores and theorizes the multiple cultural change interventions related to management accounting, including how the case company reorganized the management accounting organization, implemented new accounting systems and innovations, pursued a new kind of human resource management (recruitment, training and career ...
Management (Accounting) Research in the late 1980s and 1990s. Variety of explanations: Some still using economics and contingency theory Others used various social theories and Interpretive and critical perspectives. Field research and case studies. Studying management and organisational change.
CASES FROM MANAGEMENT ACCOUNTING PRACTICES. Foreword. Case 1 Figure 8 Island Homeowners' Association. Howard O. Rockness Joanne W. Rockness Charles L. Earney William J. Mayew. Case 2 China Huaneng Group. Thomas W. Lin Kenneth A. Merchant. Case 3 The Bala nced Scorecard at Cola. Lourdes F. White Neslihan Tuncbilek.
Another Hidden Edge—Japanese Management Accounting. Much has been written about why Japanese their U.S. competitors in cost, quality, and on-time delivery. Most experts point to practices like ...
Page 10. Strategic Management Accounting: A Case Example. During the first years of production, Government regulations were in force which drastically restricted the importation of cycles. Only 10% of bicycles sold were allowed to be imported cycles. Imported cycles were also subject to a heavy tariff of 27.5%.
This study explores the impact of AI in management accounting and assesses contingency theory in the context of a case study. According to Yin ( 2009 ), a case study is an empirical investigation that allows the analysis of a contemporary phenomenon in which theory and researchers do not yet have complete control.
In this paper we examine how water policy and management, and integrated water resource management in particular (Section 1.1), could be aided by accounting for water-related ES (1.2 SEEA-water, SEEA ecosystem accounting (SEEA-EA) and ecosystem services (ES), 1.3 Use of SEEA accounting in water policy and management). To do this we use a case ...
Waste Management Waste Management is a Houston-based publicly traded company that was involved in financial fraud. They were caught falsely reporting $1.7 billion in false earnings, these false reports led false beliefs to an increase in the deprecation length of their property, plant, and equipment on the balance sheets. They were charged in 2002 by the SEC, Securities and Exchange Commission ...
The water accounting approach may be helpful in this sense as it reports the status of water resources in a standardized manner and acts as a water information system ... Overview of the MENA case studies. Water management issues described in the Introduction were addressed across three water systems in the MENA region (river basins ...