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Welcome to the Government and Nonprofit Section
Fosters research in financial and managerial accounting, as well as auditing for government & nonprofit organizations.
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.
GNP Case Studies:
If you know of any additional cases or other educational material beneficial to our members, please contact the Education Committee Chairperson.
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.
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).
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.
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.
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.
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.
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.
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).
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.
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.