2006 Annual Meetng

An International Meeting of
the American Accounting Association

American Accounting Association
2006 Annual Meeting

August 6–9, 2006
Washington, D.C.


Customer Turned Consultant: Developing a Balanced Scorecard for the Campus Bookstore

Noah P. Barsky
Villanova University

Anthony H. Catanach Jr.
Villanova University

C. Andrew Lafond
Philadelphia University

C. Andrew Lafond
Philadelphia University

Abstract: This case provides management accounting instructors a practical and efficient way to employ experiential learning in teaching the Balanced Scorecard. The case specifically requires students to visit their university campus bookstore, meet with store managers, and develop a Balanced Scorecard for the enterprise. Students gain a valuable applied learning experience by simulating a consulting engagement when they research the store’s operations and industry trends, consider their own personal customer experiences, interview employees, and prepare a written report for store management.

The case requirements address many of the analytical, communication, and experiential competencies suggested in widely-discussed calls for accounting education change. The authors have utilized this case at the undergraduate and graduate levels with very favorable responses from students and bookstore employees.

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