MANAGEMENT AND ACCOUNTING WEB
Maaw Home Contents Bibliography Maaw's Book Books Journals Summaries Marketplace Software Gadgets
Introduction Main Topics Search maaw Grad Course Textbooks Journal Bibs Links Maaw's Blog Videos Contribute

IMA Cases, Volumes 1-17, 1985-2002 and

IMA Educational Case Journal, Volumes 1(1) 2008 - 4(3) 2011
 

IMA Educational Case Journal IMA Main Page

Moriarity, S. (ed.) 1985. Cases From Management Accounting Practice Volume 1. National Association of Accountants. (8 cases).

Volume 1: Titles and pages Topic
1. Automobile Support Company: 1-4.  Standard cost system objectives
2. The Electronics Assembly Plant: 5-10  Problems with MRP and inventory control
3. The High Yield Fertilizer Company: 11-18  Cash management
4. National Pheumatics: 19-24  Inaccurate cost without a cost system
5. The Plastics Division: 25-28  Standard cost, attainable standards, setup costs
6. The Pump Division: 29-30  Cost estimation, lower of cost or market, etc.
7. Rainbow Finance: 31-33  The pricing decision in a decentralized firm
8. Security Systems Corporation: 34-35  Performance evaluation, international, FAS 52

Moriarity, S. (ed.) 1985. Cases From Management Accounting Practice Volume 1: Instructors Manual. National Association of Accountants. (8 cases).

Moriarity, S. (ed.) 1986. Cases From Management Accounting Practice Volume 2. National Association of Accountants. (9 cases).

Volume 2: Titles and pages Topic
1. The Atlantic City Casino: 1-4  Relevant cost, cost estimation, data availability 
2. Computer Service Corp: 5-8  Traditional cost allocation 
3. Consolidated Chemical Corp: 9-12  Problems with restructuring
4. The Hotel Accounting Department: 13-16  Centralization vs. decentralization, downsizing 
5. Industrial Chemicals Co.: 17-24  R&D planning and control  
6. The Information Services Div.: 25-30  Cost center cost control
7. Information Services Corp: 31-34  Forward pricing and transfer pricing
8. Memory Manufacturing Co.: 35-38  Allocating joint costs
9. Polymer Products Co.: 39-42  Performance evaluations 

 

Moriarity, S. (ed.) 1986. Cases From Management Accounting Practice Volume 2: Instructors Manual. National Association of Accountants. (9 cases).

Moriarity, S. (ed.) 1987. Cases From Management Accounting Practice Volume 3. National Association of Accountants. (6 cases).

Volume 3: Titles and pages Topic
1. AC&B Reliable Transportation Company: 1-8  Changes in a railroad accounting system after
 deregulation
2. American Gas Pipeline: 9-24  Changing strategy after deregulation
3. The New Brunswick Company: 25-30  Transfer pricing 
4. The Sardy Trunk Company: 31-34  Cash management
5. Universal Medical Corporation: 35-40  Cash management and transfer pricing 
6. Wades Luggage : 41-48  Cash flow projections and relations with local
 government and creditors

Moriarity, S. (ed.) 1987. Cases From Management Accounting Practice Volume 3: Instructors Manual. National Association of Accountants. (6 cases).

Moriarity, S. (ed.) 1987. Cases From Management Accounting Practice Volume 4. National Association of Accountants. (5 cases).

Volume 4: Titles and pages Topic
1. Industrial Chemicals Company: 1-8  R&D planning and control
2. J. J. West Life Insurance Company: 9-22  Ethical, moral, legal and political issues
3. The Marian County Memorial Hospital: 23-42  Budget, financial statements, and ratio analysis 
4. Polymer Products Company: 43-48  Performance evaluations
5. The J. A. V. Insurance Company: 49-55  Financial projections, spreadsheets

 

Moriarity, S. (ed.) 1987. Cases From Management Accounting Practice Volume 4: Instructors Manual. National Association of Accountants. (5 cases).

Robinson, M. A. (ed.) 1989. Cases From Management Accounting Practice Volume 5. National Association of Accountants. (5 cases).

Volume 5: Titles and pages Topic
1. The Rossford Plant: 1-8  Cost allocation prior to ABC 
2. The United L/N Plant: 9-12  JIT, increased scrap, cost system changes 
3. The Portables Group: 13-18  Indirect cost allocation prior to ABC 
4. Standyne Diesel Services (A): 19-26   JIT process control and accounting  
5. Standyne Diesel Services (B): 27-31  Activity accounting

Robinson, M. A. (ed.) 1989. Cases From Management Accounting Practice Volume 5: Instructors Manual. National Association of Accountants. (5 cases).

Robinson, M. A. (ed.) 1992. Cases From Management Accounting Practice Volume 6. Institute of Management Accountants. (4 cases).

Volume 6: Titles and pages Topic
1. Centerior Energy Corporation (A): 1-6  Need for new cost system - ABC 
2. Centerior Energy Corporation (B): 7-10   Accounting problems implementing new system
3. BP America: 11-16   Responsibility accounting after decenralization 
4. The Superior Valve Division: 17-21  Contribution margin analysis 

Robinson, M. A. (ed.) 1992. Cases From Management Accounting Practice Volume 6: Instructors Manual. Institute of Management Accountants. (4 cases).

Robinson, M. A. (ed.) 1992. Cases From Management Accounting Practice Volume 7. Institute of Management Accountants. (4 cases).

Volume 7: Titles and pages Topic
1. Busting the Reporting Bureaucracy: 1-8  Changing from monthly to quarterly closing 
2. The Semiconductor Group: 9-14   Need for new system after total quality control
3. Remittance Processing: 15-26    Cash management at Southwestern Bell 
4. Total Revenue Sharing: 27-34  Breakup of AT&T and Texas subsidies 

Robinson, M. A. (ed.) 1992. Cases From Management Accounting Practice Volume 7: Instructors Manual. Institute of Management Accountants. (4 cases).

1992. Cases From Management Accounting Practice Volume 8. Institute of Management Accountants. (4 cases).

Volume 8: Titles and pages Topic
 The Constraint Theory - Goldratt: 1-16  The theory of constraints 
1. California-Illini Manufacturing Inc. (A): 16-28  Factory shop, control, capital budgeting etc. 
2. California-Illini Manufacturing Inc. (B): 29-38  Appling the theory of constraints 
3. Wharton Manufacturing Co. (A): 39-42  Implementing TOC, drum-buffer-rope
4. Wharton Manufacturing Co. (B): 43-47  Accounting changes needed with TOC

1992. Cases From Management Accounting Practice Volume 8: Instructors Manual. Institute of Management Accountants. (4 cases).

Carr, L. P. (ed.) 1996. Cases From Management Accounting Practice Volume 9. Institute of Management Accountants. (4 cases).

Volume 9: Titles and pages Topic
1. Hickory Industries Inc.: 1-36  Performance measures, control, cost behavior
2. Glenfed Inc. (A): 37-54  Responsibility centers in financial services 
3. Glenfed Inc. (B): 55-58   Transfer pricing 
4. Tall Tree Hotel Casino: 59-65   Performance evaluation issues 

Carr, L. P. (ed.) 1996. Cases From Management Accounting Practice Volume 9: Instructors Manual. Institute of Management Accountants. (4 cases).

Carr, L. P. (ed.) 1996. Cases From Management Accounting Practice Volumes 10 & 11. Institute of Management Accountants. (12 cases).

Volumes 10-11: Titles and pages Topic
1. Johnson & Johnson Accounts Payable: 1-4  Reengineering a financial system
2. Kenco Engineering Corporation (A): 5-10  Backflush accounting
3. Kenco Engineering Corporation (B): 11-16   Bidding, control, constraining resource
4. Tempest Inc.: 17-22  Balanced scorecard 
5. Standard Soap Corp.: 23-34   Traditional vs. ABC, product diversity 
6. The Repertory Theatre of St. Louis: 35-48   Strategic budgeting
7. Southern Pulp Company: 49-56  Using XCELL+, continuous process 
8. East River Manufacturing (A): 57-68  Investment in CIM, implications for accounting
9. East River Manufacturing (B): 69-70  ABC, computer integrated engineering
10. Dialysis Clinic Inc.: 71-90  Cost behavior in healthcare
11. Chalis Wines: 91-104  Traditional system vs. ABC, value chain
12. Union Pacific Railroad: 105-111   Cost of quality 

 

Carr, L. P. (ed.) 1996. Cases From Management Accounting Practice Volumes 10 & 11: Instructors Manual. Institute of Management Accountants. (12 cases).

Nanni, A. J. Jr., P. E. Juras and P. A. Dierks. (eds.) 1998. Cases From Management Accounting Practice Volumes 12 & 13. Institute of Management Accountants. (12 cases).

Volume 12: Titles and pages Topic
1. Precision Systems Inc.: 1-6  Total quality management 
2. Target Costing: 7-20   Conflict between accounting & marketing 
3. MosCo Inc.: 21-42  Activity based management, new technology 
4. Brookwood Medical Center: 43-54   Fixed-fee reimbursements, cost system
5. Brookwood Medical Center (A): 55-60  Service dept cost allocations
6. Brookwood Medical Center (B): 61-72  Physician's view and cost efficient procedures
7. Brookwood Medical Center (C): 73-80  Ethical issues from placing limits on healthcare

 

Volume 13: Titles and pages Topic
1. The Boeing Company (A): 85-108  ABM and TQM 
2. The Boeing Company (B): 109-124  Process based management, incentives
3. Cost Center Management at Air Command
   (A): 125-136		  Cost system in Canada's Department of 
 National Defense - Canadian Air Force
4. Cost Center Management at Air Command
   (B): 137-146		  Performance evaluation, overhead rates
 and billing
5. Velky Potraviny - Prague: 147-158  Warehouse management, discount grocery 

Nanni, A. J. Jr., P. E. Juras and P. A. Dierks. (ed.) 1998. Cases From Management Accounting Practice Volume 12 & 13: Instructors Manual. Institute of Management Accountants. (12 cases).

Juras, P. E. and P. A. Dierks. (eds.) 1998. Cases From Management Accounting Practice Volume 14. Institute of Management Accountants. (6 cases).

Volume 14: Titles and pages Topic
1. The Aristocrat Furniture Company: 1-14  Investment, divestiture, valuation, family business
2. Ciba Specialty Chemicals: 15-32  Economic value added (EVA)
3. Letsgo Travel Trailers: 33-38   Budgeting, performance measures 
4. Using EVA at Outsource Inc.: 39-44  EVA and MVA  
5. RVF Systems Inc. (A): 45-64 

    RVF Systems Inc. (B): 65-72

  Performance scorecard

 Changes in the scorecard and strategy
6. Evaluating Product Line Performance:
    Wellesley Paint: 73-78		  Balanced scorecard

Juras, P. E. and P. A. Dierks. (eds.) 1998. Cases From Management Accounting Practice Volume 14: Instructors Manual. Institute of Management Accountants. (6 cases).

2000. Cases From Management Accounting Practice Volume 15. Institute of Management Accountants. (6 cases).

Volume 15: Titles and pages Topic
1. Mercedes-Benz: All Activity Vehicle: 1-6  Strategy and target costing
2. Lucent Technologies: 7-16  Balanced scorecard implementation problems 
3. Coors: 17-26  Balanced scorecard implementation and EVA
4. BG Bank: 27-50  Balanced scorecard
5. Using ABM in Medical Practice: 51-66  ABC implementation and ABC software 
6. Columbo Frozen Yogurt: 67-70  ABC used for marketing support costs 

2000. Cases From Management Accounting Practice Volume 15: Instructors Manual. Institute of Management Accountants.

2001. Cases From Management Accounting Practice Volume 16. Institute of Management Accountants. (10 cases).

Volume 16: Titles and pages Topic
1. Figure 8 Island Association: 15 pages  Cost allocation 
2. China Huaneng Group: 15 pages  Performance evaluation and incentives 
3. The Balanced Scorecard at COLA: 23 pages  Implementing the balanced scorecard 
4. Balancing the Corporate Scorecard 
    Interactive Simulation: 14 pages		  Harvard Business School balanced scorecard
 supplement
5. Alternative Chargeback Systems for Shared
   Services at the Boeing Company: 13 pages		  From simple billing to ABC
6. Conagra Grocery Products: 15 pages  Strategic changes
7. High Tech Incorporated: 24 pages  Strategic cost management, balanced scorecard 
8. Using ABM in Medical Practice: 11 pages  Activity based management
9. Linking Accounting, Marketing and 
    Production in an Experimental: 13 pages		  Scheduling, work flow, inventory management,
 TOC
10. Escom: 17 pages  Productivity accounting

2001. Cases From Management Accounting Practice Volume 16: Instructors Manual. Institute of Management Accountants.

2002. Cases From Management Accounting Practice Volume 17. Institute of Management Accountants. (9 cases).

 

Volume 17: Titles Topic
1. Bal Seal Engineering  Cost management, ABC, TOC
2. Bill's Custom Planters  Production & cash flow projections, pro forma
 statements, sensitivity analysis
3. Dublin Shirt Company  Customer profitability analysis
4.  ECN.W  ABC in a service company
5. Edesa  Strategy and control issues
6. Kincaid Manufacturing  Supply chain management
7. Osram.NA  Life cycle costing
8. Pleasant Run Children's Home  Non-profit financial condition
9. University Bottom Line  Management control at a University

 

IMA Educational Case Journal, Volumes 1(1) 2008 - 4(3) 2011

Albright, T., S. Davis and A. R. Hibbets. 2009. Tri-Cities Community Bank - A balanced scorecard case. IMA Educational Case Journal 2(1): 1-7.

Albright, T. L. 2008. Forest Hill Paper Company. IMA Educational Case Journal 1(2): 1-4.

Albright, T. 2008. Mercedes-Benz all activity vehicle (AAV). IMA Educational Case Journal 1(1): 1-4.

Anctil, R. M., P. J. Saly, M. E. Borneman. 2009. Newport Home: Multichannel merchandising and inventory management. IMA Educational Case Journal 2(4): 1-5.

Ansari, S. and J. Bell. 2008. Activity-based management in Shell Gabon. IMA Educational Case Journal 1(4): 1-7.

Ansari, S., P. Mulligan and A. J. Nanni, Jr. 2008. Pelarsen Windows: Humans v. robots. IMA Educational Case Journal 1(3): 1-16.

Arya, A. and J. Chang. 2009. Embezzlement at Sanchou College. IMA Educational Case Journal 2(1): 1-6.

Bell, J., A. J. Nanni, Jr. and S. Ansari. 2010. Performance management at Perelson Weiner, LLC. IMA Educational Case Journal 3(2): 1-23.

Boneck, R. and D. S. Christensen. 2009. My CPA saved me millions. . . Or did he? A case study of professional ethics and the SC2 tax planning strategy. IMA Educational Case Journal 2(4): 1-4.

Borkowski, S., M. J. Welsh and K. Wentzel. 2010. Johnson & Johnson: A case study on sustainability reporting. IMA Educational Case Journal 3(2): 1-15.

Bowlin, W. F. and M. L. Andersen. 2010. City of Waterloo, Iowa: Organizing a chief financial officer function. IMA Educational Case Journal 3(4): 1-5.

Brewer, P. and F. Kennedy. 2008. Creating a lean enterprise: The case of the Lebanon Gasket Company. IMA Educational Case Journal 1(4): 1-8.

Brennan, L. L. and D. D. McIntyre. 2009. Creating incentives for change by keeping score. IMA Educational Case Journal 2(4): 1-5.

Burney, L. and Z. Paul. 2008. Financial Services Corporation: Implementing an HR balanced scorecard. IMA Educational Case Journal 1(2): 1-10.

Carr, L. 2008. Delivering the Irvin promise. IMA Educational Case Journal 1(3): 1-10.

Clarke, P. 2010. The Pudong Coffee Shop. IMA Educational Case Journal 3(3): 1-7.

Carr, L. 2008. Nypro, Inc. IMA Educational Case Journal 1(4): 1-15.

Cunningham, G. M. and S. Eriksen. 2008. Measuring and controlling value created in Endesa. IMA Educational Case Journal 1(1): 1-13.

Grasso, L. 2008. Aero Gear, Inc.: Performance measurement, cost management, and product costing in a lean transition. IMA Educational Case Journal 1(3): 1-10.

Grove, H., T. Cook and K. Richter. 2008. Coors balanced scorecard: A decade of experience. IMA Educational Case Journal 1(1): 1-7.

Grove, H., T. Cook and L. Victoravich. 2008. Frosty Footwear, Inc.: Business valuations. IMA Educational Case Journal 1(2): 1-12.

Grove, H., T. Hillestad, L. M. Victoravich and W. Wiley. 2008. Northlake Bookstore: Benchmarking for performance evaluation. IMA Educational Case Journal 1(4): 1-8.

Hopkins, L. and S. Moriarity. 2009. Luxor Cosmetics. IMA Educational Case Journal 2(2): 1-7.

Irwin, K., D. Kerby and S. Weber. 2010. Appaloosa Day Care Center, Inc. (ACDC). IMA Educational Case Journal 3(4): 1-5.

Joseph, G. 2011. Implementing sustainability at Tata Steel. IMA Educational Case Journal 4(1): 1-10.

King, G. H. and J. Saly. 2011. Sometimes accountants fail to budget. IMA Educational Case Journal 4(3): 1-5.

Klammer, T. 2009. Competing with fast fashion at Zara. IMA Educational Case Journal 2(3): 1-3.

Kreuze, J. 2009. Ace Fertilizer Company: Ethical cost allocations and price determination. IMA Educational Case Journal 2(3): 1-5.

Kucic, R., J. E. Sorensen and L. M. Vitoravich. 2010. Bridgestone Behavioral Health Center: Cost-volume-profit (CVP) analysis for planning and control. IMA Educational Case Journal 3(4): 1-8.

Lau, A. H. and C. H. Woo. 2008. Procomp Informatics: Stepping on ethical landmines in Asia. IMA Educational Case Journal 1(2): 1-14.

MacArthur, J. B., J. E. Michelman, B. E. Waldrup and D. M. Wallace. 2010. JEA: On the road to cost transparency. IMA Educational Case Journal 3(1): 1-13.

Mackey, J. T. and H. D. Brecht. 2010. Kenco Engineering Corporation: Strategy-driven costing and lean management. IMA Educational Case Journal 3(2): 1-10.

Mills, J. R. and J. Wong. 2009. TallTree 2 Hotel Casino. IMA Educational Case Journal 2(1): 1-9.

Moriarity, S., L. Hopkins and A. Slessor. 2011. TransGlobal Airlines. IMA Educational Case Journal 4(3): 1-7.

Mulligan, P. and A. J. Nanni, Jr. 2011. Dräger Medical Systems, Inc.: Technology for life. IMA Educational Case Journal 4(1): 1-10.

Mulligan, P., A. Nanni Jr. and S. Ansari. 2008. Hammond Cards, Inc: The creative acquisition. IMA Educational Case Journal 1(1): 1-10.

Nanni, A. J. Jr., D. Pachamanova and J. Shanks. 2010. Even’ Star Organic Farm. IMA Educational Case Journal 3(3): 1-4.

Nguyen, H. and G. Spraakman. 2011. Impcorp Foods. IMA Educational Case Journal 4(3): 1-5.

Osland, A. 2008. Kiva. IMA Educational Case Journal 1(3): 1-8.

Peacock, E. and P. Juras. 2010. Alternative Costing Methods: Precision Paint Shop’s dilemma. IMA Educational Case Journal 3(3): 1-6.

Porporato, M. and N. Waweru. 2008. Calzados Pezutti Sociedad Anónima (CalPe SA). IMA Educational Case Journal 1(2): 1-8.

Porporato, M. and N. Waweru. 2010. Argento Dairy Farm. IMA Educational Case Journal 3(1): 1-9.

Porter, J. C. and T. Stephenson. 2009. Buns Bakery: Creating and using a master budget. IMA Educational Case Journal 2(2): 1-7.

Ratliff-Miller, P. 2010. Haworth, Inc.: Building for the triple bottom line. IMA Educational Case Journal 3(1): 1-4.

Rockness, H. O., J. W. Rockness, C. L. Earney and S. J. Ankrum. 2011. Jane Ashby Sinclair Art Museum. IMA Educational Case Journal 4(2): 1-10.

Searcy, D. L. and T. M. Lorass. 2009. Agile Machinery Group, Inc. - Rental operations analysis. IMA Educational Case Journal 2(2): 1-5.

Sheehan, N. T. 2009. Turnaround and down with Richard Brown: EDS 1999-2003. IMA Educational Case Journal 2(3): 1-12.

Taylor, A. 2008. Trim Inc. IMA Educational Case Journal 1(1): 1-5.

Wisner, P. S. 2011. À Votre Santé: Product costing and decision analysis in the wine industry. IMA Educational Case Journal 4(2): 1-4.

Wright, S. 2011. Let’s Go Aero Travel Trailers: A case for incorporating the new model of the organization into the teaching of budgeting. IMA Educational Case Journal 4(1): 1-5.

 

Case Studies Main Page

IMA Main Page