CASES FROM MANAGEMENT ACCOUNTING PRACTICES
Foreword Case 1 Figure 8 Island Homeowners’ Association
Howard O. Rockness Joanne W. Rockness Charles L. Earney William J. Mayew
Case 2 China Huaneng Group
Thomas W. Lin Kenneth A. Merchant
Case 3 The Bala nced Scorecard at Cola
Lourdes F. White Neslihan Tuncbilek
Case 4 Balancing the Corporate Scorecard Interactive Simulation Joseph G. Donelan W. Timothy O’Keefe
Case 5 Alternative Chargeback Systems for Shared Services at The Boeing Company: The Case of Voice Telecommunication Services William R. Ortega
Case 6 Conagra Grocery Products
Lay Khim Ong
Case 7 High Tech (H-T) Incorporated
Case 8 Using Activity-Based Management in a Medical Practice Gary Siegel Gail Kacicuba Nancy Mangold
Case 9 Linking Accounting, Marketing, and Production in an Experiential Exercise Charlene W. Spoede Marjorie J. Cooper James R. Holt
Case 10 Eskom
Enrico Uliana Cliff Cooper
Forward This Web site contains the 10 teaching cases presented at the Management Accounting Section 2001 Research and Case Conference, January 18-20, 2001 in Savannah, Georgia. These cases were selected from 29 teaching cases that were submitted for presentation at the conference and publication by the IMA. I thank the authors for developing these cases, writing teaching notes, class testing the cases and presenting their materials at the Conference. The members of the editorial board join me in applauding the authors for a job well done. I also thank the discussants at the Conference for their insightful comments, as well as the Conference organizers and the AAA staff who work hard to make these conferences successful. Jim Mackey, my co-chair of the case portion of the Conference, did most of the work in putting the case portion of the Conference together. Jim Brackner helped immensely in providing a link between the IMA and the Management Accounting Section. I thank IMA for its support, particularly Leslie Estelle, who was essential to getting these cases published. Finally, I thank the members of the Editorial Board for their advice and for reviewing the cases. The Board members are: Tom Albright Wayne Bremser Paul Juras Ken Merchant Gary Sundem Jim Mackey, co-chair of the case symposium Michael Maher, co-chair of the case symposium Michael W. Maher, Editor April 13, 2001
FIGURE EIGHT ISLAND HOMEOWNERS’ ASSOCIATION, INC. Case Study
by Howard O. Rockness Professor of Accounting University of North Carolina – Wilmington
Joanne W. Rockness Camerson Professor of Accounting University of North Carolina – Wilming ton
Charles L. Earney Partner, Earney & Company CPAs Assistant Professor University of North Carolina – Wilmington
William J. Mayew Staff Accountant Ernst & Young Raleigh, NC
Figure 8 Island Homeowners Association, Inc.
“The property owners of Figure Eight Island have joined together to preserve and enhance the natural beauty of the island and to maintain property values” Article II, Bylaws of Figure 8 Homeowners Association, Inc.
Mike Powell, President of the Figure 8 Homeowners Association, left the homeowners meeting confused. The meeting was intended to be informative and detail the long-range plan adopted by the Homeowners Association to preserve the island. Instead, it turned into a war of words between property owners. It was common knowledge that Figure 8 Island desperately needed beach restoration (called renourishment) on the ocean side and canal dredging on the sound side. And, while the homeowners of the island wanted the restoration process to begin as soon as possible, little consensus could be reached as to who would bear the costs. Mike Powell thought the Homeowners Board of Directors presented a fair and equitable costallocation scheme. The homeowners thought differently.
Figure 8 Island is a 4.5 mile long barrier island located approximately 9 miles northeast of Wilmington, North Carolina. The private, very...
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