Management Accounting Cases

Enlighten your students and improve your understanding of management accounting with this carefully curated collection of case studies Management Accounting Case Book: Cases from the IMA Educational Case Journal offers a detailed account of real-world business cases accessible to a variety of business-savvy audiences. It provides comprehensive coverage of several areas relevant to students and professionals in business and finance, including: Strategic cost management (including product and service costing, cost allocation, and strategy implementation) Planning and decision making (including cost estimation, CVP analysis, budgeting, decision making, capital investments, target costing, and TOC) Operations, process management, and innovation (including flexible budgeting, standard costs, variance analysis, non-financial performance indicators, quality control, lean, and innovation governance) Used by dozens of different universities, the Management Accounting Case Book contains cases reviewed and rigorously vetted by the Institute of Management Accountants. The book is perfect for anyone hoping to increase their understanding of management theory or facilitate lively discussion about the topics contained within.

Managerial accounting gives managers the information they need to make decisions for the future. That’s why managerial accounting and cases are a perfect fit because both focus on future decision-making. While textbooks explain concepts and allow students to master problems, cases go above and beyond. Cases challenge students to critically examine the facts, analyze alternatives from a quantitative and qualitative perspective, and make recommendations. Canadian Managerial Accounting Cases presents cases on a variety of topics at either an introductory or intermediate level of difficulty. There is at least one case on each topic in a typical managerial accounting textbook so that instructors can use the case method throughout their course. Cases are a great way to support learner-centered teaching. Classes become a forum for instructors and students to go beyond lectures and problems by discussing and analyzing the case together. Detailed teaching notes help instructors plan their lessons and facilitate in-class discussions. Students are given a framework for analyzing managerial accounting cases, similar to the framework used in the professional accounting exams, as well as questions to help them in their case analysis. These questions vary in the level of detail so students can grow their case analysis skills. Students learning managerial accounting with cases can see how managerial accounting is used in organizations. They’ll gain experience in examining the facts, analyzing alternatives, and making decisions—all valuable skills no matter where students’ career paths take them.

This book serves as a guide to strategic management accounting. It introduces new and useful concepts on how to collect, analyse, and evaluate options to enable managers to steer corporate directions and write strategic plans for the long-term success of the corporation. Starting with basic techniques and the latest strategic management approaches, the book then presents cases that show the techniques employed step by step. By demonstrating how easily the ideas can be translated into action, it is a valuable resource for business practitioners, as well as for students taking advanced management accounting courses.

Managerial accounting gives managers the information they needto make decisions for the future. That?s why managerialaccounting and cases are a perfect fit because both focus on futuredecision-making. While textbooks explain concepts and allowstudents to master problems, cases go above and beyond. Caseschallenge students to critically examine the facts, analyzealternatives from a quantitative and qualitative perspective, andmake recommendations. Canadian Managerial Accounting Cases presents cases on avariety of topics at either an introductory or intermediate levelof difficulty. There is at least one case on each topic in atypical managerial accounting textbook so that instructors can usethe case method throughout their course. Cases are a great way to support learner-centered teaching.Classes become a forum for instructors and students to go beyondlectures and problems by discussing and analyzing the casetogether. Detailed teaching notes help instructors plan theirlessons and facilitate in-class discussions. Students are given aframework for analyzing managerial accounting cases, similar to theframework used in the professional accounting exams, as well asquestions to help them in their case analysis. These questions varyin the level of detail so students can grow their case analysisskills. Students learning managerial accounting with cases can see howmanagerial accounting is used in organizations. They?ll gainexperience in examining the facts, analyzing alternatives, andmaking decisions?all valuable skills no matter wherestudents? career paths take them.

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Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting. Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost–benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself. This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.

Written to create a collection of teaching cases that are interesting, thought-provoking and relevant to contemporary business situations and decisions, this book advocates broadening and strengthening the management dimensions of management accounting and control courses--doing so without sacrificing essential accounting content. Challenging yet concise cases are presented in a manner that minimizes reader preparation requirements. Topics and materials demonstrate how costs, cost analysis, and planning and performance measurement can be useful to managers in making operating and strategic decisions. This edition includes cases intended to build a foundation of basic concepts like cost behaviors, standard costing, and relevant costs. It also includes cases intended to address more comprehensive and complex issues such as activity-based thinking, balanced scorecards, transfer pricing, the use of ROI versus Residual Income to measure performance, flexible budgeting, and revenue and expense variance analysis. For anyone in management accounting, cost accounting, strategic cost management, and/or management control systems professions.

This book analyzes the impact of digitization on management accounting in five manufacturing companies. It is one of the first in-depth empirical studies on the intersection of management accounting and digitization. The study suggests that there are two archetypes of digitization of the management accounting function. The first archetype emphasizes top-down-driven changes that aim to enhance efficiency, such as conducting tasks with a higher degree of automation in a leaner structure with fewer resources. The second archetype is strongly driven and initiated by employees in the management accounting function (bottom-up). The focus is on improving the use of data by applying innovative analytics methods, integrating additional sources of data, and benefiting from new technologies like artificial intelligence. The results of the study also indicate that digitization of the management accounting function is mostly in line with the overall company strategy.