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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.
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.
Students develop financial and nonfinancial balanced scorecard measures for the operations of Accountants for the Public Interest (API), a national volunteer organization.
The Accountants’ Relief Foundation case study exposes students to not-for-profit (NFP) transactions and performance evaluation.
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.
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.
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.
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.
This case requires students to apply accounting and ethical decision making within the context of a potential land impairment decision.
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.
This cross-disciplined case study compares the historical 1928 and the contemporary 2009 financial statements and the accompanying audit reports of Avondale Estates, Georgia.
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.
This article develops a model that incorporates sustainability and environmental impacts into capital selection through a life-cycle impact assessment (LCIA) appraisal.
This case focuses on the early problems of corporate governance, external controls, internal controls in a high‐tech, developmental stage, start‐up company.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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 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.
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.
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 case explores the incentives, rationalization, and opportunities for the multi-year embezzlement of $11 million of the Rosyln New York school district tax funds.
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.
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.
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.
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.
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.
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.
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 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).
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.
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.
This case encourages analytical thinking about internal controls of a small, not-for-profit organization with unauthorized expenditures, lack of documentation, and missing documents.
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.
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.