Publications

May 2009 (Revised November 2010)
Case

Depreciation at Delta Air Lines: The "Fresh Start"

By: William J. Bruns Jr.

In estimating depreciation for accounting purposes, Delta Air Lines has changed its assumptions about aircraft lifespan and residual values four times in the last thirty years or so. In the most recent changes, Delta adopted fair value accounting as part of its fresh... View Details

Keywords: Accounting Policies; Accounting Procedures; Depreciation; Bankruptcy; Cost Accounting; Financial Reporting; Insolvency and Bankruptcy; Policy; Air Transportation Industry

05 Sep 2012
First Look

First Look: September 5

leadership dynamics and team performance and find that the psychological effect of power on formal leaders spills over to affect team performance. We argue that a formal leader's experience of heightened... View Details

Keywords: Sean Silverthorne

September 2024
Case

Faena: Magic in Mid-Miami Beach

By: Robin Greenwood, Denise Han, Dave Habeeb and Ruth Page

The link to this multimedia case should be provided to students in advance as preparation for classroom case discussion.

This multimedia case follows real estate developer Alan Faena as he expanded his luxury development business from Argentina to the... View Details

August 1994
Case

Saturn Corp.'s Module II Decision

In the Spring of 1994, Saturn Corp. was setting sales records by attracting more than 25,000 buyers per month. Saturn officials believed there was a long-term opportunity to sell 400,000 to 500,000 cars per year in the United States and selected international markets.... View Details

Keywords: Cost vs Benefits; Production; Expansion; Manufacturing Industry; Auto Industry; Retail Industry; Tennessee; United States

06 Apr 2010
First Look

First Look: April 6

were making decisions that made them more acceptable to customers given the particular social, cultural, and economic contexts within which they were embedded. Ownership Structure and the View Details

Keywords: Martha Lagace

15 Oct 2008
First Look

First Look: October 15, 2008

advertising agency's decision to unbundle its services as a tradeoff between the fixed cost to the advertiser of establishing and maintaining a relationship with an advertising agency View Details

Keywords: Martha Lagace

22 May 2012
First Look

First Look: May 22

better access to finance can be attributed to a) reduced agency costs due to enhanced stakeholder engagement and b) reduced informational asymmetry due to increased transparency. Using a large cross-section... View Details

Keywords: Sean Silverthorne

05 Oct 2010
First Look

First Look: October 5, 2010

when speakers answered egregiously dissimilar questions (Study 2), and when listeners' attention was directed to the question asked by keeping it visible during speakers' answers (Study 4). We also examined the interpersonal View Details

Keywords: Sean Silverthorne

February 2021
Case

Digital Manufacturing at Amgen

By: Shane Greenstein, Kyle R. Myers and Sarah Mehta

This case discusses efforts made by biotechnology (biotech) company Amgen to introduce digital technologies into its manufacturing processes. Doing so is complicated by the fact that the process for manufacturing biologics—or therapeutics made from living cells—is... View Details

24 Oct 2017
Research & Ideas

Tax Reform is on the Front Burner Again. Here’s Why You Should Care

[Positioned as] tax cuts, we don't know what the costs are going to be. You don't see them, and you often don't bear them for a long time. I worry that we're going to slip into a tax-cutting mode rather than... View Details

Keywords: by Sean Silverthorne

May 2024
Supplement

gWorks (A)

By: Richard S. Ruback and Royce Yudkoff

In January of 2019, Joe Heieck, CEO of gWorks, was deciding whether to proceed with his acquisition of Data Tech, that was a business roughly the same size as gWorks. gWorks, which provided geospatial software to small city and rural county governments, was acquired by... View Details

13 Aug 2024
Research & Ideas

Why Companies Shouldn't Delay Software Updates—Even After CrowdStrike's Flaw

some IT experts I’ve talked to are surprised by the results.” Why? The cost of software updates—both in terms of time and money—may cause businesses to delay manual updates to vulnerable systems, says Shane... View Details

Keywords: by Jay Fitzgerald; Technology; Information Technology; Computer; Web Services

August 1986 (Revised September 2004)
Case

Hanson Ski Products

By: William J. Bruns Jr. and Julie H. Hertenstein

At the end of the budget cycle, the manager must test whether plans are feasible given financing arrangements and constraints. Cash needs are great due to seasonality. Needed loans must be calculated at five separate dates, and financial position projected. This is a... View Details

Keywords: Budgets and Budgeting; Capital Budgeting; Cash Flow; Financial Strategy; Activity Based Costing and Management; Financing and Loans; Managerial Roles; Credit; Insurance

24 Sep 2019
Research & Ideas

Do National Security Secrets Hold Back National Innovation?

of intellectual property theft by foreign competitors grows and secrecy becomes a more attractive strategy for firms to protect and capitalize on their innovations, this question is becoming increasingly... View Details

Keywords: by Kristen Senz

10 May 2016
First Look

May 10, 2016

last decade has seen a sharp rise in patent litigation in the U.S., with 2015 having one of the highest patent lawsuit counts on record. In theory, this could be a consequence of growth in the commercialization of technology View Details

Keywords: Carmen Nobel

04 Aug 2006
What Do You Think?

What Happens When the Economics of Scarcity Meets the Economics of Abundance?

commented, "The cost of creation is increasing in every creative area ." Len Bullard wrote, "As Yeom Tae Seon points out, scarcity based on digital format is only one domain. The other is scarcity of ideas View Details

Keywords: by James Heskett

December 2002 (Revised June 2003)
Case

A Wider Europe: The Challenge of EU Enlargement

By: Rawi E. Abdelal and Kimberly A. Haddad

By 2002, the euphoria that accompanied the grandest achievement to date of Europe's 50-plus years of integration--full monetary union--was fading fast. European policy makers completed the historically unprecedented monetary integration of 12 countries, and then they... View Details

Keywords: History; Cost vs Benefits; Expansion; Decision Choices and Conditions; Problems and Challenges; European Union; Europe

June 1995 (Revised April 2012)
Background Note

Long-lived Fixed Assets

By: David F. Hawkins

Discusses accounting for long-lived fixed assets, depreciation, and asset impairments. View Details

Keywords: Cost Accounting; Asset Management; Goodwill Accounting