Using 10-K Reports Brings Management Accounting to Life

2006 ◽  
Vol 21 (3) ◽  
pp. 267-290 ◽  
Author(s):  
E. Michael Bamber ◽  
Linda Smith Bamber
Keyword(s):  
Management Accounting ◽  
Business Community ◽  
Financial Accounting ◽  
Annual Reports ◽  
Student Interest ◽  
Large Set ◽  
Business Decisions ◽  
Accounting Courses ◽  
Tools And Techniques ◽  
Role Management

The accounting profession and business community have called for educators to present accounting in more realistic business contexts. Annual reports and 10-Ks provide a wealth of information that brings accounting to life, but use of these reports is typically confined to financial accounting courses. The first objective of this paper is to describe a process by which instructors can use a real companya's 10-K to create a series of mini-cases for cost and management accounting courses. These cases are intended to bridge the gap between typical end-of-chapter problems and full-blown Harvard-style cases. A series of cases based on the same company not only increases student interest, but is also an efficient way to help students understand and start to grapple with the ambiguity and complexity inherent in real-world management accounting (factors absent from most structured textbook problems). Applying a variety of different management accounting tools and techniques to the same company helps students integrate what can appear to be a large set of loosely related topics, and better appreciate the broad role management accounting plays in supporting strategic business decisions. Our second objective is to provide a specific illustration of a series of 10-K-based cases. We have successfully used these cases in both the undergraduate junior level cost/management accounting course, and in M.B.A. introductory core and elective courses.

PROFESSIONAL DOMINANCE: THE RELATIONSHIP BETWEEN FINANCIAL ACCOUNTING AND MANAGERIAL ACCOUNTING, 1926–1986

2002 ◽  
Vol 29 (2) ◽  
pp. 91-121 ◽  
Author(s):  
Alan J. Richardson
Keyword(s):  
Management Accounting ◽  
Financial Accounting ◽  
Managerial Accounting ◽  
Letters To The Editor ◽  
Management Accountants ◽  
Professional Dominance ◽  
The Relationship

This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms by which managerial accounting was subordinated to financial accounting. The paper identifies the technical, organizational and professional mechanisms used to subordinate managerial accounting. The paper also demonstrates that management accountants were aware of the consequences of their relationship to financial accounting for the relevance of their techniques. Contemporary events suggest that the intersection of financial and managerial accounting remains disputed territory.

Alibaba Group Initial Public Offering: A Case Study of Financial Reporting Issues

2016 ◽  
Vol 31 (4) ◽  
pp. 449-460 ◽  
Author(s):  
Qing L. Burke ◽  
Tim V. Eaton
Keyword(s):  
New York ◽  
Initial Public Offering ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Financial Accounting ◽  
Learning Needs ◽  
York Stock Exchange ◽  
Accounting Courses ◽  
Chinese Company ◽  
Public Offering

ABSTRACT In September 2014, the Chinese e-commerce giant Alibaba Group Holding Limited issued shares on the New York Stock Exchange, making it the world's largest initial public offering. This case examines different aspects of the Alibaba Group's initial public offering, including Alibaba Group's business model, financial reporting and corporate governance, as well as the macroeconomic, political, and legal environment in which the company operates. In addition, this case will familiarize students with the risks and opportunities for Chinese companies and investors when a Chinese company lists in the U.S. This case is suitable for financial accounting and international accounting courses at the intermediate and advanced levels for undergraduates as well as graduate students. The case is scalable, and instructors can choose from multiple sections of the case and different case questions to tailor the case difficulty to their students' learning needs.

Pivoting in a COVID-19 teaching environment: developing interactive teaching approaches and online assessments to improve students’ experiences

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kate L. Morgan ◽  
Wei Chen
Keyword(s):  
Online Teaching ◽  
Sudden Change ◽  
Course Delivery ◽  
Financial Accounting ◽  
Content Type ◽  
Face To Face ◽  
Course Materials ◽  
Accounting Courses ◽  
Online Assessments ◽  
Short Time

Purpose The purpose of this paper is to discuss the changes made to course delivery, course materials and assessment approaches required in response to the COVID-19 pandemic which forced many changes to occur in a very short time. Design/methodology/approach It is a case study of the changes made to content, teaching methods and assessment in a postgraduate introductory financial accounting course of approximately 350 students across two terms. Findings The key findings are that the sudden change from face-to-face to online teaching to address government regulations, social distancing expectations and students’ needs required immediate changes to how content was delivered, how to interact with students (many of who were studying outside of Australia), and how to adapt to online assessments. Many of the innovations the authors describe will continue to be used in the course going forward both in face-to-face and online formats. That is, the need to change resulted in innovations that can be implemented in a post-pandemic environment. Originality/value The key value of this paper is to provide instructors with insights into the innovations the authors made to address the changed circumstances, which can be incorporated into other accounting courses in the future.

What do we know about meta-analyses in accounting, auditing, and corporate governance?

2019 ◽  
Vol 27 (1) ◽  
pp. 17-43 ◽  
Author(s):  
Patrick Velte
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Quantitative Research ◽  
Management Accounting ◽  
Meta Analysis ◽  
Financial Accounting ◽  
Content Type ◽  
Moderating Variables ◽  
Independent Variable ◽  
Meta Analyses

PurposeThe purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing and corporate governance research.Design/methodology/approachA structured literature review on 63 meta-analyses related to financial accounting, management accounting, auditing, and corporate governance is conducted.FindingsMost of the previous meta-analyses have been focused on the topic of corporate governance with a clear focus on board composition as an independent variable and by integrating research- and country-specific moderating variables. Meta-analyses in management accounting are rare; furthermore, no meta-analysis in tax accounting has been published yet.Originality/valueMeta-analyses on these topics are expected to become increasingly important in the following years because of the increased number of empirical quantitative research. This literature review gives useful insights for research, practice and regulation.

scholarly journals Interpretive reading of market report: a case from consulting practice

2021 ◽  
pp. 6-11
Author(s):  
D. Baiura ◽  
V. Golovii
Keyword(s):  
Institutional Theory ◽  
Business Decisions ◽  
Qualitative And Quantitative ◽  
Market Report ◽  
Wine Sector ◽  
Tools And Techniques ◽  
Interpretive Reading

To gain insights that guide important business decisions and, consequently, turn data into business actions, various methods and types of data could be used depending on the data’s availability, accessibility, and costs. In consulting practice, the usage of widely published market reports and marketing studies is a standard routine. This paper is an example of how institutional theory could be applied in practice for analyzing and interpreting the findings from a typical market study. By contrast to other widely used qualitative and quantitative tools and techniques, applying institutional lenses is far to be mainstream for industry practitioners and strategy consultants. In the selected case from the wine sector, a market report has been hermeneutically “read” through lenses of institutional theory, which helped to identify coercive and mimetic types of isomorphism in the markets of Georgia and Ukraine.

scholarly journals Pilihan Karir Lulusan Program Studi Akuntansi Keuangan di Politeknik Pos Indonesia

2019 ◽  
Vol 2 (2) ◽  
pp. 23-29
Author(s):  
MUHAMMAD RIZAL SATRIA
Keyword(s):  
Sampling Technique ◽  
Financial Accounting ◽  
Economic Community ◽  
Cross Sectional ◽  
The Public ◽  
Accounting Courses ◽  
Cross Sectional Design ◽  
Asean Economic Community ◽  
Accounting Graduates ◽  
Public Accountant

Challenge in the accounting profession has competitively increased since the implementation of the ASEAN Economic Community (AEC) by 2015. The Indonesian accounting graduates should be ready to face a very tight competition with other graduates from outside Indonesia. Therefore, the strategy needs to be prepared, to help graduates determine selections carrier they will take. The carrier selections for graduates are the very beginning stage of career establishment. Economics-Accounting Graduates will be facing different selections of accountant profession, such as government accountants, accountants educators, company accountants, and public accountant. Or even accounting graduates can also have a career outside the accounting field if they are talented and expertise enough in another field. There are many studies related to career selections of accounting graduates has been made, but this kind of research has not been done in Financial Accounting Studies Program at the Politeknik Pos Indonesia. This research was quantitative with a descriptive cross-sectional design. The study was conducted in October 2016 using a questionnaire with a sample as many as 51 graduates using a whole sampling technique. The results showed that the majority of graduate accounting courses at the Politeknik Pos Indonesia in 2016 were female (70.59%) and the most demanding professions are Public accountants (37.25%). The location is the most demanding jobs are in Indonesia (36.47%). Selection work sector showed no significant differences between the public sector (45.09%) and private (47.05%).

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