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Instructional Resources

A Case Study of Fraud Concerns at a Homeowners' Association

Issues in Accounting Education, Volume 32, Issue 1

By Constance M. Lehmann and Cynthia D. Heagy


This case is based on a series of actual events in a local homeowners' association (HOA). Students are required to recognize the conditions that increase the potential for fraudulent activity.

Accountants' cognitive styles and ethical reasoning: A comparison across 15 years

Journal of Accounting Education, Volume 27, Issue 4

By Mohammad J. Abdolmohammadi, Jane Fedorowicz, and Ophera Davis


This study provides evidence that the cognitive make-up of accountants is associated with lower levels of ethical reasoning (as measured by the DIT) than other cognitive styles.

Accountants for the Public Interest: strategy implementation and performance measurement for a nonprofit organization

Students develop financial and nonfinancial balanced scorecard measures for the operations of Accountants for the Public Interest (API), a national volunteer organization.

Accountants' Relief Foundation (ARF): A not-for-profit case examining contribution receipts and distributions

Journal of Accounting Education, Volume 29, Issue 1

By Natalie Tatiana Churyk, Shaokun (Carol) Yu, Howard Blumstein, and Richard Larkin


The Accountants’ Relief Foundation case study exposes students to not-for-profit (NFP) transactions and performance evaluation.

Accounting for the Public Interest: A Revenue Recognition Dilemma

Issues in Accounting Education, Volume 28, Issue 3

By Arline Savage, Douglas C. Cerf, and Roberta A. Barra


This case illustrates how accounting rules impact the public interest in a revenue recognition issue for bill-and-hold sales and the real-world implications of accrual- versus cash-based accounting.

Activity‐Based Management in a Medical Practice: A Case Study Emphasizing the AICPA's Core Competencies

Issues in Accounting Education, Volume 24, Issue 4

By Gail Kaciuba and Gary H. Siegel


Students are asked to comment on the ethical and social implications of this fact, in the context of the results of their profitability analyses for a particular thoracic surgery practice.

An Instructional Case in the Ethics of Accounting Disclosures: Springfield Medical Center

Issues in Accounting Education, Volume 14, Issue 1

By James P. Jennings and Eleanor G. Henry


This instructional case considers the ethical issues in an actual legal case involving a Big 8 firm and a management consulting engagement involving an initial public offering.

A Perfect Storm: A Case in Nonprofit Financial Reporting

Issues in Accounting Education, Volume 27, Issue 3

By Jack M. Ruhl and Ola M. Smith


Students learn how incomplete financial reporting affects the relationship between stakeholders and administrators in the context of the Roman Catholic Archdiocese of New Orleans from 2001 to 2009.

Arachnophobia: A Case on Impairment and Accounting Ethics

Issues in Accounting Education, Volume 29, Issue 4

By Julie S. Persellin, Michael K Shaub, and Michael S. Wilkins


This case requires students to apply accounting and ethical decision making within the context of a potential land impairment decision.

Assessing professional ethics in tax: A case on uncertain tax positions

Journal of Accounting Education, Volume 30, Issue 1

By Susan Convery and Edmund Outslay


Students consider and frame the potential ethical “dilemmas” they might face in addressing whether to countenance a client’s suggested treatment and disclosure of an uncertain tax position.

Avondale Estates: A Case Study in Governmental Accounting and Auditing—A Historical Approach

Issues in Accounting Education, Volume 27, Issue 2

By Donald L. Ariail, Joe Durden, Marilynn Leathart, and Lynette Chapman-Vasill


This cross-disciplined case study compares the historical 1928 and the contemporary 2009 financial statements and the accompanying audit reports of Avondale Estates, Georgia.

Baptist Hospital and the State of North Carolina: Alleged Malfeasance and Whistleblowing Aftermath

Issues in Accounting Education, Volume 28, Issue 3

By Eileen Z. Taylor and Cynthia P. Guthrie


This case includes situations and issues that a real citizen considered when faced with the knowledge that his employer may have been overbilling the state of North Carolina for health care.

Capital Planning, Selection, and Investment (Integrating Sustainability in Decision-making)

IgnitEd, June 1, 2017

By Marinilka B. Kimbro and Eric W. Wehrly


This article develops a model that incorporates sustainability and environmental impacts into capital selection through a life-cycle impact assessment (LCIA) appraisal.

Corporate Governance and External and Internal Controls: The Case of the Baltimore and Ohio Railroad, Circa 1831

Issues in Accounting Education, Volume 21, Issue 1

By William D. Samson, Dale L. Flesher, and Gary John Previts


This case focuses on the early problems of corporate governance, external controls, internal controls in a high‐tech, developmental stage, start‐up company.

Developing an Operating Budget for Extended Family, Inc.: A Not-for-Profit Human Service Organization

Issues in Accounting Education, Volume 23, Issue 1

By Karyl A. Mammano and Thomas N. Tyson


Students develop an operating budget for Extended Family, Inc., and are required to allocate revenues and costs, treat of temporarily restricted contributions, among other challenges.

Education par excellence: Developing personal competencies and character through philanthropy-based education

Journal of Accounting Education, Volume 31, Issue 3

By Marsha M. Huber and Shirine L. Mafi


This presents the Philanthropy Project, an experiential learning project to promote the learning of discipline-specific concepts while addressing the social needs of the surrounding community.

Embezzlement at the Grandview Community Recreation Association

Issues in Accounting Education, Volume 34, Issue 2

By Lawrence Chui and Diane M. Matson


In this case, students assume the role of a volunteer forensic investigator who assists the local police department to investigate the possible embezzlement case for a recreation association.

FASB Issues New Guidance to Improve Financial Reporting for Not-for-Profit Organizations

IgnitEd, January 1, 2018

By Adrian P. Fitzsimons, Irene N. McCarthy, and Benjamin R. Silliman


This examines the August 2016 guidance in ASC 2016-14, Not-for-Profit Entities (Topic 958) issued by the FASB, which is necessary to add clarity to and strengthen not-for-profit financial reporting.

Generic Health Care Hospital: The Road to an Integrated Risk Management System

Issues in Accounting Education, Volume 26, Issue 2

By Priscilla Burnaby, Susan Hass, and Anthony O'Reilly


This case requires students to understand the importance of risk management, the implementation of an internal control structure, and a controls review for Medicare and Medicaid costs.

Going Solar

IgnitEd, January 8, 2020

By Ann M. Hackert and Jeff Brookman


This reviews the costs and benefits of a couple's decision to consider installing solar panels to supplement or replace electricity provided by the power company.

Green accounting: A primer

Journal of Accounting Education, Volume 24, Issue 1

By Richard K. Fleischman and Karen Schuele


This article serves as a primer to incorporate environmental accounting and reporting into their principles or intermediate courses without the need for extensive advance preparation.

Hometown Community Church: Opportunities and Challenges of Continued Growth

Issues in Accounting Education, Volume 32, Issue 3

By Mary F. Stone and Sheri L. Erickson


This case involves Hometown Community Church, a not-for-profit (NFP) organization faced with substantial attendee growth and three alternatives are presented to help alleviate the space crunch.

Hull House: An autopsy of not-for-profit financial accountability

Journal of Accounting Education, Volume 31, Issue 3

By Barbara Clemenson and R.D. Sellers


This case requires financial analysis of the unfortunate demise of Hull House, an iconic not-for-profit organization, by using not-for-profit accounting data provided by IRS Forms 990.

Implementing a “Real-World” Fraud Investigation Class: The Justice for Fraud Victims Project

Issues in Accounting Education, Volume 31, Issue 3

By Sara M. Kern and Gary J. Weber


The Justice for Fraud Victims Project class requires students to utilize their accounting expertise for the benefit of the community while developing an understanding of forensic accounting.

Memorial Hospital and Changes Related to Accounting for Leases

IgnitEd, January 1, 2016

By Macey Buker


This case requires students to evaluate the financial impact of changes in reporting requirements for leases (Topic 842) and to propose and defend alternative approaches to reduce its impact.

North Carolina State University: Implementing ERP Student Modules

This case describes the benefits and challenges of an Enterprise Resource Planning (ERP) system at a higher education institution (HEI), including IT risk and systems security issues.

Not-for-profit accounting in a changing world of standarad setting: What professors and students need to know

This paper discusses the formation of the FASB’s Not-for-Profit Advisory Committee in 2010 and its work to date. New possibilities and implications for educators and curriculum design are introduced.

Olympic soccer comes to Birmingham: managing a nonprofit organization's accounting and finance in a public setting

Journal of Accounting Education, Volume 17, Issue 4

By Brian Ballou and Richard S. King


Students will experience actively making decisions as financial director of the Birmingham, Alabama soccer venue site for the 1996 Summer Olympic Games held in Atlanta, GA, USA.

One Laptop per Child: The $100 Challenge

Issues in Accounting Education, Volume 27, Issue 3

By Andrea Alston Roberts and Valentina L. Zamora


This case uses a real social enterprise organization (One Laptop per Child, or OLPC) apply cost accounting concepts, tools, and techniques to a real-world, social enterprise organization.

Oneota School for Children: A Nonprofit, Flexible Budgeting Case

IgnitEd, December 31, 2018

By Brittany Cord and Ryan Torkelson


As the new treasurer for the Oneota School for Children, Brian suggested increasing enrollment and balances the budget, present to the board, and evaluate nonfinancial factors.

Providing Assurance for Sustainability Reports: An Institutional Case

Issues in Accounting Education, Volume 32, Issue 3

By Veena Looknanan Brown and Mark J. Kohlbeck


The case involves determining the procedures necessary to provide assurance on a sustainability report where procedures are non-standard and may vary substantially from client to client.

Review for Final Exam for Governmental and Not-for-Profit Accounting

IgnitEd, October 7, 2019

By Christie Novak


This is a Jeopardy game PowerPoint presentation used to review for the second exam in the course ACT 403, Governmental and Not-for-Profit Accounting.

Social Entrepreneurship and the Direct Selling Channel: A Case Study on Trades of Hope

IgnitEd, March 12, 2019

By Christine Mollenkopf-Pigsley


Students are introduced to social entrepreneurship in the context of ethical direct selling and the movement to go beyond social responsibility to social value creation.

Sourcing Sustainable Finance in a Globally Competitive Market: An Instructional Case

Issues in Accounting Education, Volume 32, Issue 1

By Nicholas McGuigan, Samantha Sin, and Thomas Kern


This project applies theoretical and social accounting concepts to a business loan application to procure finance for an investment that benefits society or the environment.

Starbucks: Social responsibility and tax avoidance

Journal of Accounting Education, Volume 37

By Katherine Campbell and Duane Helleloid


This case is designed to explore how Starbucks’ accounting choices and tax minimization practices, while considering the company's overall strategy and positioning within multiple stakeholder groups.

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

Issues in Accounting Education, Volume 25, Issue 4

By Sandra K. Fleak, Keith E. Harrison, and Laurie A. Turner


Students evaluate internal controls and the possibility of fraud in a very small not-for-profit childcare center and to introduce financial reporting as a means of accountability.

The budgetary interview: Intentional learning for students in governmental and non-profit accounting

Students select a government or non-profit agency, interview an agency official to discuss the budgetary process, write a technical paper, and record their reflections on the experience.

The Central Florida Emphysema Foundation Audit: A Case Study of Personal and Professional Responsibility

Issues in Accounting Education, Volume 26, Issue 2

By Patrick J. Knipe and Michael E. Bitter


Students gain a better understanding of an auditor's professional responsibilities through examination of the issues that arise in the audit of a not-for-profit entity.

The Methodist Hospital System: Tax Exemption and Charitable Responsibilities of Not‐for‐Profit Hospitals

Issues in Accounting Education, Volume 16, Issue 1

By Craig E. Bain, Alan I. Blankley, and Dana A. Forgione


The case focuses on a lawsuit against The Methodist Hospital System, which alleges that it had failed to provide enough charity care to poor people and the value of having tax‐exempt status.

The Not So Pokey Hokies

Issues in Accounting Education, Volume 32, Issue 4

By Mollie T. Adams, Kerry K. Inger, and Michele D. Meckfessel


This case requires students to identify tax issues related to a running club members' activities and separate scenarios with some common concepts across the scenarios.

The Role of ICT in Scaling Up the Impact of Social Enterprises

IgnitEd, June 1, 2013

By Ramon Fisac-Garcia, Manuel Acevedo-Ruiz, Ana Moreno-Romero, and Thane Kreiner


This analyzes the role of Information and Communication Technologies in helping social enterprises and others scale their work on global sustainability issues and in the human development sector.

The Roslyn School District Fraud: Improving School District Internal Control and Financial Oversight

Issues in Accounting Education, Volume 32, Issue 4

By Randal J. Elder and Alfred A. Yebba


The case explores the incentives, rationalization, and opportunities for the multi-year embezzlement of $11 million of the Rosyln New York school district tax funds.

The Springfield Foundation: A Case for Simplifying

IgnitEd, January 8, 2020

By Rachel Wilson


This explores the dynamics between traditional investment theory and behavioral finance and centers on a new board member of the investment committee and its decisions for a $72 million portfolio.

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

Issues in Accounting Education, Volume 25, Issue 1

By Laurie J. Henry, Michael E Bitter, and Terry Kubichan


This instructional case requires students to examine the internal controls and control environment problems encountered by an actual governmental entity, renamed the Violet Bay School District.

The Whip Cancer Walk: A case of real earnings management in the nonprofit sector

Journal of Accounting Education, Volume 31, Issue 3

By Daniel Gordon Neely and Daniel Tinkelman


Students consider how the accounting for fundraising walks affects financial numbers, the rating received from Charity Navigator and passing the Better Business Bureau’s standards for accountability.

Thinking practice: Iteration, peer review, and policy analysis in a governmental accounting class

Journal of Accounting Education, Volume 31, Issue 3

By Wayne Finley and Tammy R. Waymire


Students choose a governmental policy topic of interest, conduct research, evaluate the costs and benefits associated with a policy issue, and prepare recommendations to the legislative committee.

Using a Social Enterprise Service-Learning Strategy in an Introductory Management Accounting Course

This proposes the use of a service-learning strategy in the introductory management accounting course. The pedagogy of service-learning in the accounting curriculum and its relevance is discussed.

Using journal articles to teach public sector accounting in higher education

This article reports the findings of an exploratory study into students’ perceptions of the extent that journal articles are helpful for learning public sector accounting.

Utilizing environmental remediation to teach research skills: An instructional case

Journal of Accounting Education, Volume 51

By Kathy Krawczyk and D. Scott Showalter


This case examines the accounting and tax implications of environmental remediation costs in a hazardous materials scenario modeled after investigations by the Environmental Protection Agency (EPA).

Utopia Home Health, Inc.: A Case Study on C Corporation Taxation from Cradle to Grave

Utopia is a comprehensive case that introduces students to corporate taxation from the formation of the corporation (cradle) to the sale of all of its assets and liquidation (grave).

Walking the Walk: Integrating Lessons from Multiple Perspectives in the Development of an Accounting Ethics Course

Issues in Accounting Education, Volume 24, Issue 4

By Dawn W. Massey and Joan Van Hise


This paper draws upon insights gleaned from the philosophy, ethics, accounting ethics, and education literatures to describe not only why, but moreover how we designed an accounting ethics course.

What ethics lie Beyond Oil?

This case presents a capital investment decision to improve oil refinery safety and requires students to integrate capital investment analysis methods with consideration of ethical responsibilities.

Who's in Control of the Ark? A Study of Internal Controls in Operating and Auditing A Small Preschool

Issues in Accounting Education, Volume 34, Issue 2

By Elizabeth V. Grace and Ashley Davis


This case encourages analytical thinking about internal controls of a small, not-for-profit organization with unauthorized expenditures, lack of documentation, and missing documents.

Will and Caroline: Accounting, professional integrity and lobbying

Using an example that mimics the conflict minerals provision (Section 1502), Will and Caroline interact as two staff auditors discussing the issue of professional integrity.

Williams Community Hospital: An Internal Auditing Case

Issues in Accounting Education, Volume 31, Issue 3

By Sandra Waller Shelton, Michael Trendell, and Ray Whittington


Students are asked to assume the role of an internal auditor for a community hospital and perform risk assessment, testing, and document an audit program, and prepare an audit report.