An assistant professor at Rhode Island College, Susan F. Weiss, Ph.D., CMA, CFM, CPA, has won the 2019 Carl Menconi Ethics Case Writing Competition.

The competition, sponsored jointly by IMA’s Committee on Ethics and IMA’s Professor-in-Residence, Raef Lawson, Ph.D., CMA, CSCA, CPA, CAE, works to develop and distribute teaching cases focused on business ethics. Submissions must focus on business ethics, with specific application to management accounting and finance issues, and reference IMA’s Statement of Ethical Professional Practice. It’s open to accounting and finance academics as well as practitioners, and joint submissions are encouraged.

Weiss’ winning entry was titled “Bexley Box Company.” The case provides students, as well as management accounting practitioners, with the opportunity to perform variance analysis and to diagnose an ethical dilemma that becomes apparent when results are calculated. In the case, production volume variances emerge as intentional overproduction is exploited and is sanctioned by a high-level executive. The company’s controller must then contend with an ethical struggle to report results fairly, develop a strategy for an upcoming audit, and maintain appropriate cash flow.

According to an abstract by the author, “For many students and practitioners of accounting who enter private practice, it is important to realize that management behavior is often prefaced with good intent, but it may still present ethical issues for an accountant from a strategic financial perspective.”

Weiss’ case study will be featured in an upcoming issue of IMA’s flagship publication, Strategic Finance, and she will be recognized at IMA’s 2019 Annual Conference & Expo to be held in San Diego on June 15-19, 2019. She also received a complimentary Conference registration and a $500 cash prize.

Next year’s Carl Menconi Ethics Case Writing Competition will open in the fall. Stay tuned for additional information or see full submission details here.

For questions or additional information, please contact Lawson at