Publications

Teaching Note for 111-049. View Details

Keywords: Auto Industry; Germany; Brazil

2010
Working Paper

Accounting Scholarship that Advances Professional Knowledge and Practice

Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and... View Details

Keywords: Accounting; Business Education; Information; Management Analysis, Tools, and Techniques; Risk Management; Measurement and Metrics; Business Processes; Performance Improvement; Practice

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July 1990 (Revised October 1997)
Case

Siemens Electric Motor Works (A) (Abridged)

Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details

Keywords: Activity Based Costing and Management; Cost Accounting; Cost; Adoption; Cost vs Benefits; Management Analysis, Tools, and Techniques; Production; Business Strategy; Electronics Industry; Manufacturing Industry

Article

Management Accounting in Advanced Technological Environments

Keywords: Management; Accounting; Technology

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May 2007 (Revised June 2007)
Teaching Note

Sippican Corporation (TN) (A) and (B)

October 1989 (Revised June 1993)
Case

Texas Eastman Co.

The company as part of a commitment to Total Quality Management has installed a computer system that accumulates 30,000 observations on its processes every 2-4 hours. Operating people have found the monthly summaries of financial performance not too useful in this... View Details

Keywords: Quality; Information Technology; Reports; Business or Company Management

July 1989 (Revised April 2001)
Case

Kanthal (A)

Multinational company needs an improved cost system to determine the profitability of individual customer orders. Its strategy is to have significant sales and profitability growth without adding additional administrative and support people. The new cost system... View Details

Keywords: Cost Accounting; Earnings Management; Cost Management; Financial Management; Multinational Firms and Management; Business or Company Management; Customer Relationship Management; Sales; Business Strategy; Profit; Electronics Industry

February 2006 (Revised March 2007)
Supplement

Sippican Corporation (B)

November 1992
Article

From ABC to ABM

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spring 1983
Article

A Financial Planning Model for an Analytic Review: The Case of a Savings and Loan Association

Keywords: Finance; Planning; Financing and Loans; Saving; Financial Institutions; Financial Services Industry; Banking Industry

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April 1989 (Revised January 1990)
Case

Texas Instruments: Cost of Quality (B)

A division questions whether to retain, modify, or abandon its cost of quality system now that more direct measures of quality have been adopted. Discusses the role of quality cost measurement in a mature quality management system. View Details

Keywords: Measurement and Metrics; Quality

July 2003 (Revised November 2023)
Teaching Note

Wilkerson Company

Teaching Note for (9-101-092). View Details

Keywords: Consumer Products Industry

March 2002
Teaching Note

Dakota Office Products TN

Teaching Note for (9-102-021). View Details

Keywords: Distribution Industry

June 1987 (Revised August 1988)
Case

American Bank

American Bank is developing a new system to compute product costs. The deregulated, more competitive environment for commercial banks has created both problems and opportunities for banking operations. In order to price existing products and assess the desirability of... View Details

Keywords: System; Consolidation; Commercial Banking; SWOT Analysis; Fair Value Accounting; Cost Management; Price; Banking Industry; North and Central America; United States

October 2000 (Revised March 2004)
Background Note

Variance Analysis and Flexible Budgeting

Facilitates the teaching of cases on variance analysis and flexible budgeting. Uses algebra, diagrams, and numerical examples to illustrate the calculation of price, quantity, and mix variances for revenues and costs, and a flexible budget for analyzing indirect and... View Details

Keywords: Cost; Price; Mathematical Methods; Revenue; Budgets and Budgeting