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Full-Text Articles in Business
Halliburton Whistleblower Tony Menendez - An Accountant With Moral Courage, David S. Christensen, Gerald Calvasina
Halliburton Whistleblower Tony Menendez - An Accountant With Moral Courage, David S. Christensen, Gerald Calvasina
Mountain Plains Journal of Business and Technology
This case describes the experience of accounting whistleblower Tony Menendez. It is both inspiring and cautionary. This case is most appropriate for use in graduate and undergraduate courses in ethics and management accounting. Students apply the IMA Statement of Ethical Professional Practice (SEPP) and advice from ethics gurus Gentile and Badaracco to analyze Tony’s experience to learn how to blow the whistle. They also identify character traits that helped Tony report the suspected fraud and fight retaliation from Halliburton. This case empowers students with a roadmap that illustrates how to blow the whistle and identifies potential roadblocks. Teaching notes are …
Agricultural Accounting: A Case On Asset Valuation, Barbara Wheeling
Agricultural Accounting: A Case On Asset Valuation, Barbara Wheeling
Mountain Plains Journal of Business and Technology
The purpose of this case is to create greater awareness for both students and educators of alternative accounting methods recommended for specific industries such as agriculture. Many issues in traditional accounting courses are not relevant for agricultural businesses. This case provides students with an experience in explaining the nature of and accounting for market valuation of assets as recommended in the Financial Guidelines for Agricultural Producers which can be applied to real-world farm clients.
Which Accounting Methods For Small Construction Contractors Are Allowed For Tax Purposes? Which Is Best? A Decision Heuristic Helps Choose, Jeffrey N. Barnes, Katherine Black
Which Accounting Methods For Small Construction Contractors Are Allowed For Tax Purposes? Which Is Best? A Decision Heuristic Helps Choose, Jeffrey N. Barnes, Katherine Black
Mountain Plains Journal of Business and Technology
Many tax preparers still have difficulty determining and properly communicating the allowable tax accounting methods and bookkeeping procedures needed for small construction contractors, especially those having partially completed contracts at year-end. For many small construction contractors, the Internal Revenue Code is confusing and even court opinions give mixed signals as to which accounting method is permissible. This paper provides a discussion on the allowable methods of tax accounting and provides a decision heuristic to simplify the choice of allowable methods. The paper also offers suggestions about bookkeeping procedures.
An Analysis Of Service Department Cost Allocation Error, David S. Christensen
An Analysis Of Service Department Cost Allocation Error, David S. Christensen
Mountain Plains Journal of Business and Technology
There are several methods (direct, step, reciprocal) to allocate the cost of service departments to operating departments. Most cost accounting textbooks describe the direct and step methods in detail, but only briefly refer to the reciprocal method. Although the reciprocal method is generally regarded as the most accurate, it is also the most complicated and often requires the use of simultaneous equations and matrix algebra. Kaplan and Atkinson (1998) report that the reciprocal method was initially recommended by the Cost Accounting Standards Board (CASB), but based on industry concerns regarding the complexity of the method, the CASB modified the proposed …
So, You Want To Write A Textbook: One Author's Experience, David A. Rees
So, You Want To Write A Textbook: One Author's Experience, David A. Rees
Mountain Plains Journal of Business and Technology
Almost from the time I began teaching I wanted to write a textbook. I always held back, though, because I didn't know how to proceed, and because I thought I would fail--after all I really did not think I had the ability to write a textbook. Now, I have signed a contract to write an Intermediate Accounting textbook for South-Western Publishing Company and I was surprised at how easy preparing the proposal and selling the idea to South-Western really was. This paper is written for the purpose of acquainting aspiring textbook authors of the opportunities and the process of authoring …