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Volume 7 Issue 1

IMA Educational Case Journal
ISSN 1940-204X


Linda M. Lovata
Susan M. Murray

THE KPG GROCERS CASE STUDY REQUIRES STUDENTS to analyze a complex capital budgeting problem. The case describes a grocery store investigating if they should open a new distribution center close to their Midwestern stores. The impetus for the move is to improve the company’s sustainability efforts, but freshness and service are also improved. Students are required to use capital budgeting to analyze the four alternatives. It’s appropriate for cost or managerial accounting classes at the undergraduate or graduate level. The case is enriched through the information elicitation process. The information elicitation methodology requires students to interview the vice president of distribution for the company to obtain the relevant facts then correspond via e-mail to gather additional information as required. The final deliverable is a presentation of the analysis and a recommendation to the vice president. This process requires students to develop core competencies often used in the workplace but seldom addressed in the classroom.
Keywords: capital budgeting, sustainability, information elicitation.
Vince Bruni-Bossio
Suresh Kalagnanam
Doug Kalesnikoff
PRAIRIE ADDICTION SOCIETY (PAS) IS BASED ON the situations in an existing not-for-profit community organization, although the name is disguised. The case focuses on the governance and management control issues following a fraud investigation involving the Board of Directors. PAS was advised to reorganize its management and governance systems to prevent the occurrence of such an event in the future. The case can be used to cover several management control topics such as organization structure, budgeting, and performance management. The case can also be used to increase students’ understanding of governance roles, responsibilities, policies, and protocols in a not-for-profit organization. One of the authors was involved in investigating the fraud and another provided a strategic roadmap for improvement.
Keywords: governance, management control, not-for-profit
Timothy C. Miller
Sean A. Peffer
Matthew T. Sooy
Dan N. Stone
THIS REPORT PROVIDES A GUIDE TO the first five years of cases published in the IMA® Educational Case Journal (IECJ). Its goal is to promote the use of IECJ cases by facilitating instructors’ case searches based on teaching needs. It indexes published IECJ cases, classifying them according to several teaching-relevant dimensions: managerial account¬ing topic, CMA® (Certified Management Accountant) topic, target audience, case firm size, case industry, case firm legal entity type, and number of case downloads. It concludes with an analysis of case contributors and potential areas where future work could better link management accounting instruction and case use. It also provides an electronic resource to facilitate identifying relevant cases. Searchable Excel spreadsheet (“IECJ Index”) is available to IMA Academic Members. Spreadsheet located in the Teaching Note section of IMA’s website.