The Institute of Management Accountants has published a book featuring case studies on management accounting collected by editors of one of the IMA’s academic journals.
“Management Accounting Case Book: Cases from the IMA Educational Case Journal” is written for both classroom settings and corporate training sessions. The book, available in both print and electronic formats, details a series of case studies organized around the following themes:
• Strategic Cost Management (including product and service costing, cost allocation, and strategy implementation)
• Planning and Decision Making (including cost estimation, cost-volume-profit analysis, budgeting, decision making, capital investments and target costing)
• Operations, Process Management and Innovation (including flexible budgeting, standard costs, variance analysis, nonfinancial performance indicators, quality control, lean management and innovation governance)
• Risk Management and Internal Controls (including sustainability, performance evaluation and indicators, responsibility centers, balanced scorecard, transfer pricing, compensation and incentives)
• Business Leadership and Ethics (including the role of the management accountant, ethical situations, IMA Guidelines, whistleblowing, organizational culture and employee engagement)
“The case journal serves as an illustrative and in-depth overview of issues currently being experienced by professionals worldwide,” said IMA vice president of research and policy Raef Lawson in a statement. “We’re excited for educators and companies to utilize these materials in educational experiences.”
Accompanying Teaching Notes are also available to academics and professionals for instructional use.