Publications

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

March 2000
Background Note

Transfer Pricing

Discusses use of market prices, negotiated prices, variable costs, dual rate, and full costs for transfer prices. View Details

Keywords: Fair Value Accounting; Cost Accounting; Price; Price Bubble; Negotiation; Cost Management; Cost of Capital; Financial Markets; Strategic Planning; Accounting Industry

September/December 1994
Article

Management Accounting (1984-1994): Development of New Practice and Theory

Keywords: History; Practice; Theory; Accounting

January 1987
Article

The Rise and Fall of Management Accounting

Keywords: Management; Accounting; Change

November 1986 (Revised May 1999)
Teaching Note

Union Pacific (A), (B), and Introduction, Teaching Note

Keywords: Rail Industry

January 1986 (Revised June 1986)
Case

Union Pacific (B)

Keywords: Rail Industry

January 1986 (Revised June 1986)
Case

Union Pacific (A)

Keywords: Rail Industry

spring 1985
Article

Cost Accounting: A Revolution in the Making

Keywords: Cost Accounting; Change

Article

Research Opportunities in Management Accounting

Keywords: Accounting; Management; Research; Opportunities

01 Jan 1977
Conference Presentation

The Roles for Research and Development in Auditing

Keywords: Research and Development; Accounting Audits

1985
Chapter

Accounting Lag: The Obsolescence of Cost Accounting Systems

Keywords: Cost Accounting

1981
Chapter

The Impact of Management Accounting Research on Policy and Practice

Keywords: Accounting; Research; Management Practices and Processes