Academics and practitioners interested in sharing practical insights through cases are encouraged to submit entries to the 2021 Carl Menconi Ethics Case Writing Competition, which is accepting submissions now through January 19, 2021. Visit the IMA® (Institute of Management Accountants) website to see submission guidelines and apply.   

The competition is sponsored jointly by IMA’s Committee on Ethics and IMA’s Professor-in-Residence, Raef Lawson, Ph.D., CMA, CSCA, CPA, CAE. It is named in memory of Carl Menconi, who held leadership positions within IMA for many years and served as chair of the Committee on Ethics. The program named in his honor works to develop and distribute teaching cases focused on business ethics. It is open to accounting and finance academics as well as practitioners, and joint submissions are encouraged.  

Submissions must focus on business ethics, with specific application to management accounting and finance issues, and reference the IMA Statement of Ethical Professional Practice. For questions or additional information, please contact Lawson at

Winners of the competition will be featured in IMA’s flagship publication, Strategic Finance, and the case author or team will be recognized at IMA’s Annual Conference & Expo, scheduled to be held in Scottsdale, Ariz., in June 2021. The author or team will also receive one free Conference registration and a $500 cash prize.  

The winning case of the 2020 competition was “A Painful Dilemma at Southwest Hospice,” which describes a difficult situation faced by an accountant working in a small business in the healthcare industry. It details the challenges of Emily Johnson, the new CFO at a regional nonprofit hospice with approximately 200 employees. Emily is asked by her CEO to misrepresent the company’s cash flow position at the next board of directors meeting. It’s clear that Emily believes her job is on the line depending on whether she chooses to comply – but she’s also a mom with five children to support, two with expensive medical conditions, who can’t afford to be unemployed.  

The case, authored by two professors from Arizona State University, Wendy J. Bailey, Ph.D., and Robert Ewing, Ph.D., CMA, CPA, appeared in the July 2020 issue of Strategic Finance