A Descriptive Index of IMA Case Studies (1985-2001): Cases From Management Accounting Practice

K.E. Hughes II
Assistant Professor of Accounting
Louisiana State University

During the mid-1980's the Management Accounting Section of the American Accounting Association (AAA) and the National Association of Accountants' Committee on Academic Relations (NAA) became concerned with a perceived lack of interaction between management accounting practitioners and educators. The AAA and NAA believed this division could adversely affect both the continuing development of management accounting curricula and the relevance of management accounting research to practicing management accountants. To address this deficiency, these organizations jointly established a series of symposia to increase dialogue between the academic community and practicing management accountants.

The first AAA-NAA symposium was held in Houston, Texas in March 1985. The cases presented at this symposium were subsequently published in what eventually became a series of case studies entitled Cases from Management Accounting Practice. An instructor's manual, with suggested solutions and associated teaching notes accompanied each released volume of case studies. The cases appearing in Volume 1 were prepared by companies participating in the symposium, with the names of the case writers remaining anonymous. Subsequently, both practitioners and academics have authored cases, and the requisite to maintain anonymity has been relaxed. Educators may duplicate case materials contained in Cases for classroom use. These case studies constitute an educational resource rich in detail that reflects current problems and complexities characteristic of today's dynamic business environment.

The descriptive index that follows lists the case material available to educators in the Cases from Management Accounting Practice series. In conformity with the early cases, case authorship is not listed. Also, volumes 10 and 11 were combined into one publication and are depicted as such in the index. This index provides the instructor with a quick snapshot of what is covered in each case. From this brief description, faculty may then initiate a more detailed review. For example, assume that an instructor desires to provide students with a case that discusses management accounting problems encountered in the health care field. He/she could quickly focus on the descriptions of the Brookwood Medical Center (A, B, and C) cases contained in volume 12, or the Dialysis Clinic Inc. case in volume 11. This index should assist educators in selecting those case materials that most appropriately fill their teaching needs.