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MANAGEMENT AND ACCOUNTING WEB |
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Institute of Management Accounting (IMA) Cases (Volumes 1-17) These cases are available to IMA members from the IMA Home Page.
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| 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 |
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IMA Educational Case Journal |
Albright, T. 2008. Mercedes-Benz all activity vehicle (AAV). IMA Educational Case Journal (March): 1-4.
Cunningham, G. M. and S. Eriksen. 2008. Measuring and controlling value created in Endesa. IMA Educational Case Journal (March): 1-13.
Grove, H., T. Cook and K. Richter. 2008. Coors balanced scorecard: A decade of experience. IMA Educational Case Journal (March): 1-7.
Mulligan, P., A. Nanni Jr. and S. Ansari. 2008. Hammond Cards, Inc: The creative acquisition. IMA Educational Case Journal (March): 1-10.
Taylor, A. 2008. Trim Inc. IMA Educational Case Journal (March): 1-5.
