I. Business Leadership and Ethics
Trust May Breed Trouble: Fraud Opportunities and Ethics at Saintly Church 5
Cecily Raiborn, Janet B. Butler, Nathan H. Cannon, and Randall F. Young
Diamond Foods, Inc. 11
Jomo Sankara and Deborah L. Lindberg
Sunk Costs: What Costs Do You “Sea”? 17
Marty Stuebs, Cari Edison, and Katy Hurt
The A-12 Stealth Bomber: Escalating Commitment to a Failing Project 25
David S. Christensen and Robin Boneck
Jensen Pharma: A Governance Role Play 33
J. Kay Keels and Norman T. Sheehan
II. Operations, Process Management, and Innovation
General Lab 43
Oriol Amat and Martí Guasch
Autoliv, Inc.: Using Lean Practices to Improve the A/P Reconciliation Process 59
Rosemary Fullerton, Staci F. Gunnell, and R. Chance Murray
Sometimes Accountants Fail to Budget 65
Gail Hoover King and Jane Saly
Tri-Cities Community Bank: A Balanced Scorecard Case 71
Tom Albright, Stan Davis, and Aleecia R. Hibbets
Creating a Lean Enterprise: The Case of the Lebanon Gasket Company 79
Peter Brewer and Frances Kennedy
III. Planning and Decision Making
Hula Island: Strategic Decisions Involving Costs and Benefits of Internet Advertising Programs 87
Stephen C. Hansen and Tom Albright
XYZ Company: An Integrated Capital Budgeting Instructional Case 93
David E. Stout, Raymond J. Shaffer, and Jeremy T. Schwartz
The Glenridge Retail Development 101
Regina M. Anctil, Michael E. Borneman, and Theodore J. Long
Cat & Joe’s Pig Rig: Should We Stay or Should We Go? 113
Tony Bell and Andrew Fergus
Over-land Trucking and Freight: Relevant Costs for Decision Making 119
Thomas L. Albright, Paul Juras, and Russ Elrod
Patterson Manufacturing 125
Shane Moriarity and Andrew Slessor
Pikesville Lightning: Evaluating Strategic Business Expansion Opportunities 129
Thomas G. Canace and Paul E. Juras
IV. Risk Management and Internal Controls
The Le-Nature’s Inc. Fraud: What Happened and Why? 137
Michael C. Knapp and Carol A. Knapp
West Coast Equestrian Association 145
Doug Kalesnikoff, Vince Bruni-Bossio, and Suresh Kalagnanam
Out of Control: Lax Procedures at National Capital Trust? 151
Ron Messer
The Moulder Company: Alternative Strategies for Toxics Use Reduction 159
George Joseph and Mark Myles
A Declaration of War: A Case of Competition in the Video Game Industry 169
Nicholas J. Fessler
SuperHeroes LLP: A Super Management Control Case 181
Norman T. Sheehan and Ganesh Vaidyanathan
V. Strategic Cost Management
The Gatekeepers: A Case on Allocations and Justifications 189
David Hurtt, Bradley Lail, Michael Robinson, and Martin Stuebs
Product Costs: Application in an Insurance Company 197
Scott McGregor
Dynamic Medical Solutions: Expanding the Application of Cost Management Principles to Channel and Customer Profitability Analysis 215
Casey McNellis and Ronald F. Premuroso
Product Costing at Fine Foods: Is It a Symptom or the Problem? 221
David Axelsson, Marcus Fogelkvist, and G. Cunningham
TransGlobal Airlines 229
Shane Moriarity, Laura Hopkins, and Andrew Slessor
Alternative Costing Methods: Precision Paint Shop’s Dilemma 237
Eileen Peacock and Paul Juras
