Global Perspectives in Accounting Education

Last updated on November 10, 2009

Teranga West Africa: Building Business Controls in a Developing Country Environment

Morris McInnes and Lewis Shaw
Vol. 5, Issue 1 (2008)

Abstract: Teranga West Africa presents a subsidiary of a European company located in a region of the world that presents some unique opportunities and challenges for conducting business. This case can be used as an introduction to a discussion of differences in doing business in a developing country environment from those of a typical Western setting. It can also be used to develop a spreadsheet that tracks actual versus estimated planned and unplanned costs and their impact on rate of return. Ideally, this case can be used for both. The case is appropriate for any accounting or finance course that deals with Managerial and Cost Accounting concepts, in addition to International Accounting issues

Earning Management in the Context of Pension Accounting: A Case

Stephen R. Moehrle and Jennifer A. Reynolds-Moehrle
Vol. 2, Issue 1 (2005)

Abstract: This case simultaneously examines pension accounting and earnings management. It is designed around a real-world company although the company name in the case is fictional. Several key concepts are demonstrated in this case: earnings management incentives, earnings management techniques, pension accounting, and accounting choice. Pension accounting involves several accounting estimates and choices. This case demonstrates how and why managers might make these choices opportunistically to manage earnings. Also, pension accounting is a difficult topic. Thus, learning the concepts in the case format provides a stronger frame of reference for the various concepts and mechanics involved in the calculation of pension expense, the reported pension asset or liability on the balance sheet, and the economic pension asset or liability. Finally, the case provides an excellent frame of reference for understanding how earnings can be managed and why managers might wish to manage earnings.

The Effect of PowerPoint Presentations on Student Learning Attitudes

Hossein Nouri and Abdus Shahid
Vol. 2, Issue 1 (2005)

Abstract: In recent years, the uses of PowerPoint (a form of multimedia) presentations in classroom instruction have significantly increased globally without examination of their effects on student learning and attitudes. In this study, we test whether using PowerPoint in an accounting course enhances student short-term memory, long-term memory, and attitudes toward class presentation and the instructor. We conducted an experiment, which includes a treatment-control design, in a classroom setting throughout a semester. In one section of an accounting principles II(Managerial Accounting) course, PowerPoint was used as the delivery system, while the second section was taught using a traditional delivery system. The results show that PowerPoint presentation may improve student attitudes toward the instructor and class presentation. The results do not provide conclusive evidence that PowerPoint presentations improve short-term or long-term memory. The latter results are consistent with other media comparison studies that show the medium alone does not influence learning.

Kelsey Hospital

Arnold Schneider and John T. Large
Vol. 1, Issue 1 (2004)

Abstract: The purpose of this case is to have students analyze and categorize costs of quality in a nonprofit health care setting. The case describes the need for a quality costing system in a hospital and the development of such a system for two primary treatments (intubation and bronchodilator treatments) performed in the Respiratory Therapy Department of the hospital. A list of items pertaining to quality costs is presented and described for analysis, estimation, and categorization.

Vistavia Warehousing, Inc.

Arnold Schneider
Vol. 1, Issue 1 (2004)

Abstract: The case involves a forklift cost comparison study for a company that operates public warehouses. The comparison involves propane, electric, and diesel forklifts. It can be used in an introductory or advanced cost/managerial accounting course. The objectives of the case are to have students apply net present value analysis in a multiperiod cost study, determine the relevancy of various costs, and address issues dealing with validity of cost data. The case involves both numerical calculation and critical thinking. Spreadsheet software should be recommended for the net present value analysis.