Teaching

The purpose of this area is to provide information of relevance to those teaching or who wish to teach in the area of government and Nonprofit accounting. These pages contain links to course materials and teaching related links.

Cases by Subject

 Audit/Financial Reporting

 Budgeting

 Education

 Ethics

 Fraud/Earnings Management

 Internal Control

 Tax

 Higher Education

 Management Control

 Miscellaneous

 

 

 

 
Audit/Financial Reporting

Ariail, D., J. Durden, M. Leathart, and L. Chapman-Vasill. 2012. Avondale estates: A case study in governmental accounting and auditing‐ a historical approach.Issues in Accounting Education 27 (2).
Knipe, P. J., and M. E.  Bitter. 2010. The central Florida emphysema foundation audit: A case study of personal and professional responsibility. Issues in Accounting Education 26 (2): 377‐389.
Ruhl, J. M., and O. M. Smith. 2012. A perfect storm: A case in nonprofit financial reporting. Issues in Accounting Education 27 (3): 819-836.
Young, J. C., &Kattelus, S. C. (1995). Accounting for the "invisible" nonprofit sector: five mini‐cases. Journal of Accounting Education, 13 (3), 319-342.

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Budgeting

Bradbard, D. A., D. K. Robbins,&C. Alvis. (2011). Balancing the state college budget: Why must tuition increase and by how much? Journal of the International Academy for Case Studies, 17(5), 41‐59.
Middaugh, I. K., and T. I. Selling. 1992. Instructional case: Fillmore College: the 1990 budget crisis. Issues in Accounting Education 7 (2): 218‐240.
Mammano, K. A., and T. N. Tyson. 2008. Developing an operating budget for extended family, Inc.: A not‐for‐profit human service organization. Issues in Accounting Education 23 (1): 129‐144.
Saly, J., and G. H. King. 2011. Sometimes accountants fail to budget. IMA Educational Case Journal4 (3).
Vollmers, G., and W. Coons. 2012. Budgeting for an academic department at a state university: can you believe the numbers? IMA Educational Case Journal 5 (1).

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Education

Allen, R.D. (2013). US government spending, the national debt, and the role of accounting educators. Journal of Accounting Education, 31(3), 215-231.
Gordon, T. P. (2013). Not-for-profit accounting in a changing world of standard setting: What professors and students need to know. Journal of Accounting Education, 31(3), 232-243.
Wilson, E. (2013). A historical perspective on governmental accounting education. Journal of Accounting Education, 31(3), 244-251.          

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Ethics

Arya, A., and J. Chang. 2008. SanChou case. IMA Educational Case Journal2 (1).
Mills, P. A. 1995. Iliana University: An instructional case in internal control and ethics. Issues in Accounting Education 10 (2): 377.

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Fraud/Earnings Management

Brucker, W. G., &Rebele, J. E. (2010). Fraud at a public authority. Journal of Accounting Education, 28 (1), 26-37.
Neely, D. G., &Tinkelman, D. (2013). The whip cancer walk: a case of real earnings management in the nonprofit sector. Journal of Accounting Education, 31 (3), 294-309.

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Internal Control

Arya, A., and J. Chang. 2008. SanChou case. IMA Educational Case Journal2 (1).
Elson, R. J., S. O'Callaghan, P. Holland,&J. P. Walker. (2012). Internal control failures at the pine grove YMCA. Journal of the International Academy for Case Studies, 18(2), 73‐80.
Fleak, S. K., K. E. Harrison, and L. A. Turner. 2010. Sunshine center: An instructional case evaluating internal controls in a small organization. Issues in Accounting Education 25 (4): 709‐720.
Henry, L. J., M. E. Bitter, and T. Kubichan. 2010. The violet bay school district deficit of 2005: Evaluating internal control and identifying risks. Issues in Accounting Education 25 (1): 119‐153.
Mills, P. A. 1995. IlianaUniversity: An instructional case in internal control and ethics. Issues in Accounting Education 10 (2): 377.

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Tax

Bain, C. E., A. I. Blankley, and D. A. Forgione. 2001. The Methodist hospital system: Tax exemption and charitable responsibilities of not‐for‐profit hospitals. Issues in Accounting Education 16 (1): 67‐97.
Clemson, B., & Sellers, R.D. (2013). Hull house: an autopsy of not-for-profit financial accountability. Journal of Accounting Education, 31 (3), 252-293.       
Elson, R. J., & B. J. Alleyn. (2014).The growth and decline of the new revival Pentecostal church. Journal of the International Academy for Case Studies, 20(5), 71‐76.
Young, J. C., &Kattelus, S. C. (1995). Accounting for the "invisible" nonprofit sector: five mini‐cases. Journal of Accounting Education, 13 (3), 319-342.

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Higher Education

Bradbard, D. A., D. K. Robbins,&C. Alvis. (2011). Balancing the state college budget: Why must tuition increase and by how much? Journal ofthe International Academy for Case Studies, 17(5), 41‐59.
Middaugh, I. K., and T. I. Selling. 1992. Instructional case: Fillmore College: the 1990 budget crisis. Issues in Accounting Education 7 (2): 218‐240.
Mills, P. A. 1995. IlianaUniversity: An instructional case in internal control and ethics.Issues in Accounting Education 10 (2): 377.
Ravenscroft, S. P., and S. C. Kattelus. 1998. Compass state university foundation: Managerial accounting issues in a nonprofit entity. Issues in Accounting Education 13 (3): 629‐653.
Vollmers, G., and W. Coons. 2012. Budgeting for an academic department at a state university: can you believe the numbers?IMA Educational Case Journal5 (1).

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Management Control

Bruni-Bossio, V., S. Kalagnanam, and D. Kalesnikoff. 2014. Prairie addiction society. IMA Educational Case Journal7 (1).
Elson, R. J., & B. J. Alleyn. (2014).The growth and decline of the new revival Pentecostal church. Journal of the International Academy for Case Studies, 20(5), 71‐76.
Kucic, R., J. E. Sorenson, and L. M. Victoravich. 2009. Bridgestone behavioral health center: cost-volume-profit (CVP) analysis for planning and control. IMA Educational Case Journal3 (4).
Lenk, M. M., and B. D. Donnelly. 1998. Instructional case: Community outreach. Issues in Accounting Education 13 (1): 173‐190.
Rockness, H., J. Rockness, C. Earney, and S. Ankrum. 2010.Jane Ashby Sinclair art museum. IMA Educational Case Journal4 (2).
Young, J. C., &Kattelus, S. C. (1995). Accounting for the "invisible" nonprofit sector: five mini‐cases. Journal of Accounting Education, 13 (3), 319-342.

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Miscellaneous

Carter, W. K. 1999. Instructional case: Work Source enterprises: How the board of directors monitors performance. Issues in Accounting Education 14 (3): 423‐449.
Churyk, N. T., Yu, S., Blumstein, H., & Larkin, R. (2011). Accountants' relief foundation (ARF): a not-for-profit case examining contribution receipts and distributions. Journal of Accounting Education, 29 (1), 60-85
Ingram, R. W., W. C. Pasrsons, and W. A. Robbins. 1998. Instructional case: Oak city's cost allocation and determination. Issues in Accounting Education 13 (1): 157‐171.
Loy, S. L., S. Brown, & K. Tabibzadeh. (2014). South Carolina department of revenue: Mother of government dysfunction. Journal ofthe International Academy for Case Studies, 20(1), 83‐93.
McConnell, C. A., and C. M. Sasse. 1999. An anticipatory case for managing teams and team projects. Issues in Accounting Education 14 (1): 41‐54.
Osland, A. 2007. Kiva. IMA Educational Case Journal 1 (3).
Tomlinson, V., T. J. Ward, & G. R. Smith Jr. (2008). Children and family service case study. Journal ofthe International Academy for Case Studies, 14(4), 73‐82.

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President's Letter


I am honored to serve as the President of Government and Nonprofit (GNP) section of the American Accounting Association (AAA).  My first contact with the section occurred in 1996, when I received a doctoral student research grant, which started my healthcare research career.  This work could not have proceeded without the encouragement from people that I met in this section. I value the connections that I made over the years, the friendships that developed, and the very collegial support from the GNP ‘family’ that we all enjoy.

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Midyear Meeting

2018 Government and Nonprofit Section Midyear Meeting

The Government and Nonprofit (GNP) Section Midyear Meeting will be held March 9-10, 2018 at the Renaissance Providence Downtown Hotel in Providence, RI. We welcome practical, pedagogical, and case-study papers on any government or nonprofit accounting research topic. Please submit your work by the deadline of 11:59PM on Wednesday, November 22, 2017.

 

GASB Gil Crain Grant

GASB Gil Crain Memorial Research Grant

Since its formation in 1984, the Governmental Accounting Standards Board (GASB) has encouraged academics and other researchers to conduct studies that would be relevant to the GASB’s standards-setting activities. Over the past 30 years, such research efforts have resulted in publishing their research in research briefs, journal articles, and occasionally in GASB research reports.

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