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CASES FROM MANAGEMENT ACCOUNTING PRACTICES

ForewordCase 1 Figure 8 Island Homeowners’ Association

Howard O. RocknessJoanne W. RocknessCharles L. EarneyWilliam J. Mayew

Case 2 China Huaneng Group

Thomas W. LinKenneth A. Merchant

Case 3 The Balanced Scorecard at Cola

Lourdes F. WhiteNeslihan Tuncbilek

Case 4 Balancing the Corporate Scorecard InteractiveSimulation

Joseph G. DonelanW. Timothy O’Keefe

Case 5 Alternative Chargeback Systems for Shared Services atThe Boeing

Company: The Case of Voice Telecommunication Services

William R. Ortega

Case 6 Conagra Grocery Products

Lay Khim Ong

Case 7 High Tech (H-T) Incorporated

Jenice Prather-Kinsey

Case 8 Using Activity-Based Management in a Medical Practice

Gary SiegelGail KacicubaNancy Mangold

Case 9 Linking Accounting, Marketing, and Productionin an Experiential Exercise

Charlene W. SpoedeMarjorie J. CooperJames R. Holt

Case 10 Eskom

Enrico UlianaCliff Cooper

Forward

This Web site contains the 10 teaching cases presented at the Management AccountingSection 2001 Research and Case Conference, January 18-20, 2001 in Savannah, Georgia.These cases were selected from 29 teaching cases that were submitted for presentation atthe conference and publication by the IMA.I thank the authors for developing these cases, writing teaching notes, class testing thecases and presenting their materials at the Conference. The members of the editorialboard join me in applauding the authors for a job well done.I also thank the discussants at the Conference for their insightful comments, as well as theConference organizers and the AAA staff who work hard to make these conferencessuccessful.Jim Mackey, my co-chair of the case portion of the Conference, did most of the work inputting the case portion of the Conference together. Jim Brackner helped immensely inproviding a link between the IMA and the Management Accounting Section.I thank IMA for its support, particularly Leslie Estelle, who was essential to getting thesecases published.Finally, I thank the members of the Editorial Board for their advice and for reviewing thecases. The Board members are:Tom AlbrightWayne BremserPaul JurasKen MerchantGary SundemJim Mackey, co-chair of the case symposiumMichael Maher, co-chair of the case symposiumMichael W. Maher, EditorApril 13, 2001