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
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):
Callahan, C. M. and T. R. Waymire. 2015. The GASB No. 34 impact of budget-to-actual variances on bond ratings: evidence from U.S. cities. Journal of Governmental & Nonprofit Accounting. 4(1): 32-52.
Earley, C. E., N. C. Feng, and P. T. Kelly. 2015. The City of Providence, RI: A case examining the financial condition of a U.S. municipality. Issues in Accounting Education. 30 (2): 127-139.
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.
Bradbard, D. A., D. K. Robbins, and 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.
Bruce, M. A., S. P. Landry, and D. E. Summers. 2017. Capital budgeting in the federal government: The case of a Marine Corps exercise support detachment in Yuma, Arizona. Journal of the International Academy for Case Studies. 23 (1): 41-51.
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.
Middaugh, I. K., and T. I. Selling. 1992. Instructional case: Fillmore College: the 1990 budget crisis. Issues in Accounting Education. 7 (2): 218-240.
Saly, J., and G. H. King. 2011. Sometimes accountants fail to budget. IMA Educational Case Journal. 4 (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).
Allen, R.D. 2013. US government spending, the national debt, and the role of accounting educators. Journal of Accounting Education. 31 (3): 215-231.
Bradbard, D. A., D. K. Robbins, and 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.
Earley, C. E., N. C, Feng, and P. T. Kelly. 2017. The city of Providence, RI: A case examining the financial condition of a U.S. municipality. Issues in Accounting Education. 30 (2): 127-139.
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.
Kelly, P. and C. Rohland. 2018. The United States federal budget project. Journal of Accounting Education. 41: 48-57.
Martin, R. B., and T. R. Waymire. 2017. Filling the demand for municipal government accountants: The benefits of a governmental and not-for-profit accounting course. Journal of Accounting Education. 40 (1): 43-54.
Wilson, E. 2013. A historical perspective on governmental accounting education. Journal of Accounting Education. 31 (3): 244-251.
Beranek, P. and K. Zahller. A. 2017. Community gone awry. IMA Educational Case Journal. 10(1).
Brucker, W. G. and J. E. Rebele. 2010. Fraud at a public authority. Journal of Accounting Education. 28 (1): 26-37.
Courtois, C., and Y. Gendron. 2017. The “normalization” of deviance: A case study on the process underlying the adoption of deviant behavior. Auditing, A Journal of Practice & Theory. 36 (3): 15-43.
Elder R. J., and A. A. Yebba. 2017. The Roslyn School District fraud: Improving school district internal control and financial oversight. Issues in Accounting Education. In-Press.
Grissel, J. L. 2014. Fraud examination case: Crafty cash theft? Issues in Accounting Education. 29 (2): 331-336.
Kalesnikoff, D., V. Bruni-Bossio, and S. Kalagnanam. 2015. West Coast Equestrian Association. IMA Educational Case Journal. 8 (3).
Sheehan, N. T. and J. A. Schmidt. 2016. Preparing accounting students for ethical decision making: Developing individual codes of conduct based on personal values. Issues in Accounting Education. 33 (3): 187-197.
Taylor, E. D., and C. P. Guthrie. 2013. Baptist Hospital and the State of North Carolina: Alleged malfeasance and whistleblowing aftermath. Issues in Accounting Education. 28 (3): 705-723.
Winrow, B. 2016. Do perceptions of the utility of ethics affect academic cheating? Journal of Accounting Education. 37 (1): 1-12
Felix, R. 2015. The use of inter-fund transfers to manage the “bottom line” in the municipal context. Journal of Governmental & Nonprofit Accounting. 4 (1): 17-31.
Neely, D. G. and D. Tinkelman. 2013. The whip cancer walk: a case of real earnings management in the nonprofit sector. Journal of Accounting Education. 31 (3): 294-309.
Arya, A. and J. Chang. 2008. SanChou case. IMA Educational Case Journal. 2 (1).
Elson, R. J., S. O'Callaghan, P. Holland, and 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. Iliana University: An instructional case in internal control and ethics. Issues in Accounting Education. 10 (2): 377.
Shelton S. W., M. Trendell, and R. Whittington. 2016. Williams Community Hospital: An internal auditing case. Issues in Accounting Education. 31, (3): 337-345.
Tietz R., W. Tietz, and L. Zucca. 2016. Lack of internal controls: Beaumont Independent School District. IMA Educational Case Journal. 9 (4): 1-7.
Alleyne, B. J., and R. J. Elson. 2014. The growth and decline of the New Revival Pentecostal Church. Journal for the International Academy for Case Studies. 20 (5): 71-76.
Bruni-Bossio, V., S. Kalagnanam, and D. Kalesnikoff. 2014. Prairie Addiction Society. IMA Educational Case Journal. 2 (1).
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 Journal. 3 (4).
Lenk, M. M., and B. D. Donnelly. 1998. Instructional case: Community outreach. Issues in Accounting Education. 13 (1): 173-190.
Phillips, J. F. and R. A. Page. 2011. Accounting analysis restores decision making rationality: The case of the Connecticut Department on Aging. Accounting and the Public Interest. 11 (1): 96-115.
Rockness, H., J. Rockness, C. Earney, and S. Ankrum. 2010. Jane Ashby Sinclair Art Museum. IMA Educational Case Journal. 4 (2).
Bowlin, W. 2013. Performance measurement at Great Persons, Inc.: An application of the balanced scorecard. IMA Educational Case Journal. 6 (1).
Ingram, R. W., W. C. Parsons, and W. A. Robbins. 1998. Instructional case: Oak City's cost allocation and determination. Issues in Accounting Education. 13 (1): 157-171.
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.
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.
Smith, S. H. 2017. Northern State University: A balanced scorecard strategy map. IMA Educational Case Journal. 10 (1): 1-11.
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., S. Yu, H. Blumstein, and R. Larkin. 2011. Accountants' Relief Foundation (ARF): A not-for-profit case examining contribution receipts and distributions. Journal of Accounting Education. 29 (1): 60-85.
Clemson, B. and R. D. Sellers. 2013. Hull house: an autopsy of not-for-profit financial accountability. Journal of Accounting Education. 31 (3): 252-293.
Devnie, K. and P. O’Clock. 2015. Evaluating a fee structure for a not-for-profit community foundation: A case study on activity based costing. The Accounting Educators’ Journal. 25 (1).
Elson, R. J., and 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.
McAllister, B., T. Clausen, and M. C. Claiborne. 2011. The benefactor: Assessing the financial performance of charitable organizations. The Accounting Educators’ Journal. 21 (1).
Young, J. C., and S. C. Kattelus. 1995. Accounting for the "invisible" nonprofit sector: Five mini-cases. Journal of Accounting Education. 13 (3): 319-342.
Alleyne, B. J., and R. J. Elson. 2015. What happened to the tax exemption? The case of the Rice Tabernacle Church. Journal for the International Academy for Case Studies. 21 (4): 19-22.
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.
Durant M. O. 2015. The federal-state tempest of medical marijuana taxation: Seeking a bridge over troubled waters. The ATA Journal of Legal Tax Research. 3 (2): 1-38.
Cefaratti M., and H. Lin. 2017. Exploring data center migration: A case study. Journal of Information Systems. In-Press.
Loy, S. L., S. Brown, and K. Tabibzadeh. 2014. South Carolina Department of Revenue: Mother of government dysfunction. Journal of the International Academy for Case Studies. 20 (1): 83‐93.
Osland, A. 2007. Kiva. IMA Educational Case Journal. 1 (3).
Stone, M. F. and S. L. Erickson. 2017. Hometown Community Church: Opportunities and challenges of continued growth. Issues in Accounting Education. 32 (3): 129-136.
Tomlinson, V., T. J. Ward, and G. R. Smith Jr. 2008. Children and family service case study. Journal of the International Academy for Case Studies. 14 (4): 73-82.
Apostolou, B., N. G. Apostolou, and J. W. Dorminey. 2013. Bridging the government pension reporting gap. CPA Journal. 83 (8): 28-35.
Bergman, B. 2017. New leadership needed in government financial reporting. CPA Journal. 87 (4): 12-13.
Bloch, R., H. Issa, and A. Peterson. 2015. The DATA Act: A look at the future for local government financial reporting? CPA Journal. 85 (6): 36-42.
Geiger, D. 2014. Cost, national security, clean audits, and the future of the government accounting profession. Armed Forces Comptroller. 59 (2): 35-37.
Foltin, C., D. L. Flesher, G. J. Previts, and M. S. Stone. 2017. State and local government pensions at the crossroads: Updated accounting standards highlight the challenges. CPA Journal. 87 (4): 42-51.
Lewis, A. C., Neiberline, C., Gould, J. 2017. Online financial reporting a balancing act. Journal of Government Financial Management. 66 (2): 38-43.
Steinhoff, J. C., A. C. Lewis, K. D. Brown. 2015. Are you prepared to meet the challenges of the DATA Act and open the door wider on government spending? Journal of Government Financial Management. 64 (1): 18-23.
Message from Brian McAllister, University of Colorado Colorado Springs
AAA GNP Section President
Greetings GNP Colleagues!
Thank you for this opportunity to serve as your GNP President. I look forward to working with you and moving the section forward for another year. I’m proud to be serving such an esteemed group of government and not-for-profit accounting scholars who also happen to be the friendliest section in the AAA. I’m also proud to say that the GNP section has always been my one and only section home.
The 2023 Midyear Meeting will be held in-person at the historic Oxford Hotel in downtown Denver Colorado on March 10th and 11th. Our meeting will be less than a block away from Union Station. It’s an outstanding location that really gives a true flavor of Denver and the West. Rebecca Bloch from Fairfield University has graciously accepted the Midyear Meeting Program Chair role for the 2023 meeting. Rebecca and I both hope that many of you are planning to attend the meeting next March. It’s our best opportunity to catch up with familiar GNP colleagues and meet new ones too.
2023 GNP Section Midyear Meeting
March 10-11, 2023 – The Oxford Hotel, Denver
The leadership of the Government & Nonprofit Section is excited to announce our 2023 meeting! Please save the date and make plans to attend the 2023 Government and Nonprofit Section Midyear Meeting to be held in beautiful downtown Denver, Colorado at the historic Oxford Hotel, March 10-11, 2023.
A formal call for submissions will be issued by early September when we open the submission system.
More information HERE and we look forward to seeing you there!
We gratefully acknowledge KPMG for their generous support of the 2023 GNP Midyear Meeting.
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.Learn More