Management Accounting Case Book

Preface

As the field of management accounting evolves, management accountants are required to have a mastery over an ever-widening body of knowledge, including such areas as risk management, strategic cost management, process management, and more. They must also be able to apply that knowledge in an integrated manner to situations often involving uncertainty.

A useful way to develop such competency is through the use of case studies. Besides making mastery of important concepts more interesting, case studies can enhance one’s grasp of management theory by facilitating broad discussion designed to challenge one’s thinking and helping to foster critical thinking skills.

Management Accounting Case Book: Cases from the IMA Educational Case Journal (MACB) offers may cases that have been through a rigorous review process to ensure high quality of both case and teaching notes and have been used at dozens of schools. Some cases are intended for a certain academic level (e.g., principles, undergraduate, graduate, MBA), but most are usable for multiple audiences and can be adapted to the objectives of the instructor. MACB can be used to supplement a textbook or as a standalone text for using the case method.

The cases in this book were chosen from cases published in the IMA Educational Case Journal (IECJ ^®). The IECJ is a high-quality online journal with the mission to publish teaching cases for management accounting and related fields. The IECJ aims to provide an educational resource ...