2015
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.
2009
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.
2001
Students develop financial and nonfinancial balanced scorecard measures for the operations of Accountants for the Public Interest (API), a national volunteer organization.
2011
The Accountants鈥 Relief Foundation case study exposes students to not-for-profit (NFP) transactions and performance evaluation.
2013
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.
2009
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.
1999
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.
2012
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.
2014
This case requires students to apply accounting and ethical decision making within the context of a potential land impairment decision.
2012
Students consider and frame the potential ethical 鈥渄ilemmas鈥 they might face in addressing whether to countenance a client鈥檚 suggested treatment and disclosure of an uncertain tax position.
2012
This cross-disciplined case study compares the historical 1928 and the contemporary 2009 financial statements and the accompanying audit reports of Avondale Estates, Georgia.
2013
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.
2017
This article develops a model that incorporates sustainability and environmental impacts into capital selection through a life-cycle impact assessment (LCIA) appraisal.
2005
This case focuses on the early problems of corporate governance, external controls, internal controls in a high鈥恡ech, developmental stage, start鈥恥p company.
2008
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.
2013
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.
2019
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.
2018
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.
2011
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.
2020
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.
2006
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.
2017
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.
2013
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.
2016
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.
2016
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.
2011
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.
2013
This paper discusses the formation of the FASB鈥檚 Not-for-Profit Advisory Committee in 2010 and its work to date. New possibilities and implications for educators and curriculum design are introduced.
1999
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.
2012
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.
2018
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.
2016
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.
2021
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.
2019
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.
2017
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.
2016
This case is designed to explore how Starbucks鈥 accounting choices and tax minimization practices, while considering the company's overall strategy and positioning within multiple stakeholder groups.
2010
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.
2013
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.
2011
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.
2001
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鈥恊xempt status.
2017
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.
2013
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.
2017
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.
2020
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.
2010
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.
2013
Students consider how the accounting for fundraising walks affects financial numbers, the rating received from Charity Navigator and passing the Better Business Bureau鈥檚 standards for accountability.
2013
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.
2011
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.
2002
This article reports the findings of an exploratory study into students鈥 perceptions of the extent that journal articles are helpful for learning public sector accounting.
2020
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).
2010
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).
2009
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.
2012
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.
2019
This case encourages analytical thinking about internal controls of a small, not-for-profit organization with unauthorized expenditures, lack of documentation, and missing documents.
2018
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.
2016
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.