Resources & Publications

IMA Educational Case Journal
ISSN 1940-204X
Volume 6, Issue 3

Autoliv, Inc.: Using Lean Practices to Improve the A/P Reconciliation Process
Rosemary Fullerton; Staci F. Gunnell; R. Chance Murray
THIS CASE DESCRIBES A PROCESS IMPROVEMENT PROJECT that occurred in collaboration between the finance department at an Autoliv Inc. facility and a graduate cost accounting class. The graduate students were asked to use their understanding of lean concepts to help identify and eliminate waste in the AP reconciliation process at Autoliv. Students were assigned to small groups, and the group with the solution that best fit the customer needs was chosen by the Autoliv finance team. The new process was implemented at Autoliv by the student team leader. The case study duplicates this collaborative experience and provides a real-world example for using problem-solving skills, accounting knowledge, Excel experience, lean practices, and creative thinking to prepare a feasible, simple, and sustainable improved process. There is no right answer to the case study, but the process to come up with a solution can be used for many different types of applications.
Keywords: Process improvement, lean practices, Excel data manipulations, cost accounting.

Considering Information System Acceptable Use Policies and Ethical Issues
Bonnie W. Morris; Virginia Franke Kleist; Richard B. Dull
THIS CASE ADDRESSES ACCEPTABLE USE POLICIES (AUPS) AND THE LEGAL AND ETHICAL ISSUES related to the discovery of illegal materials on an employee’s organization-issued computer. The case also provides a context for student research and discussion of several other topics, including policy notifications to users, privacy laws, an employee’s right to privacy in the workplace, use of whistleblower hotlines, and conditions leading to a hostile work environment. The student materials include detailed background and context information for the organization and individuals involved. Topical discussion questions are provided to guide students through the learning process and provide a framework for classroom discussion. The case can be effectively adapted for a variety of accounting, information systems, and ethics courses.
Keywords: Acceptable Use Policies, ethical decisions.

The a-12 Stealth Bomber: Escalating Commitment to a Failing Project
David S. Christensen; Robin Boneck
THE A-12 WAS THE NAVY’S TOP AVIATION PRIORITY. The carrier-based stealth bomber was designed to replace the aging and crippled A-6 Intruder. In 1991 the program was cancelled due to cost overruns, schedule delays, technical problems, and a culture that suppressed bad news about the A-12 from Congress. To increase moral awareness, students are required to reflect, write about, and discuss the facts and moral implications of an ethical dilemma experienced by a cost analyst whose cost estimate about the A-12 was suppressed by supervisors in her chain of command. Students use the IMA® Statement of Ethical Professional Practice as a framework to explore applicable values, standards, and actions. This note provides information on the learning objective, assessment method, and comments relevant to the requirements.
Keywords: moral awareness, ethics, values, escalation of commitment.

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