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Case Studies in Accounting

Case Studies in Accounting. Tim Redmer Regent University. Presentation in the Classroom. Use real life case studies Christian organizations Decision based Provides practical application to theoretical concept Real world experience. Case Study Levels of Learning.

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Case Studies in Accounting

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  1. Case Studies in Accounting Tim Redmer Regent University

  2. Presentation in the Classroom • Use real life case studies • Christian organizations • Decision based • Provides practical application to theoretical concept • Real world experience

  3. Case Study Levels of Learning • Addresses all levels of Bloom’s Taxonomy • Knowledge (define, list) • Comprehension (discuss, interpret) • Application (apply, construct) • Analysis (analyze, investigate) • Synthesis/Evaluation (develop, evaluate) • Critical thinking skills

  4. Assessment Value • Written or oral • Open-ended or directed questions • Individual or group • In class or take home exam • On campus or distance • Comprehensive or specific

  5. R. W. Beckett • Kevin Beckett has recently become president and CEO of R. W. Beckett Corporation, a company started by his grandfather almost 70 years ago and effectively and efficiently run by his father, John, for close to 40 years. Kevin will be leading the company into the 21st century with many changes and challenges on the horizon. One of the most immediate dilemmas was a decision to outsource some of the manufacturing activities to China. • Greatly complicating the decision process was an underlying corporate culture of the organization. John, a devout Christian, had spent years perfecting a biblically based corporate culture that was foundational to all aspects of the business activities. The thought of transferring some business to China, an atheist nation, with questionable labor practices, seemed to go counter to much of the values that the company stood for.

  6. James Jewelers • Bob James of James Jewelers returned to his store in the spring of 2003 angry and depressed. “We just lost our lease; I don’t see how we can make it now.” It had been seven years since Bob and his wife, Bonnie, moved their business to Spartanburg, South Carolina. They had struggled, and sometimes excelled. But primarily, through sheer determination, they just survived in the jewelry business to this point. The loss of their lease and prime location could be the final blow that would destroy their business. Bob needed to decide, and quickly, either to fold the tent or give it one more shot.

  7. Cardone Industries • Cardone Industries had hired a major consulting firm about 18 months ago with expertise in supply chain management to review their supply chain operations, find bottlenecks, and identify other areas of concern. The consultants had become very familiar with every operation. Their report recommended improvements to company operations and overall activities. • One of their first recommendations to improve profitability was to eliminate the company chaplain program. Several top managers were somewhat surprised by this. The chaplain program represented the very fiber of the organization and reflected its corporate culture. To some, it was untouchable. Others in top management were more concerned about costs, profitability, building a ‘new’ Cardone Model and generally accepted this recommendation.

  8. Honor and Remember • “On behalf of the President of the United States, I regret to inform you…” Those words seemed like just yesterday, although it has now been over two years since that fateful day, December 30, 2005, when George Lutz answered the knock at the door and two uniformed soldiers told him that his oldest son, George A. (Tony) Lutz, II had been killed by a sniper’s bullet while he was on patrol in Fallujah, Iraq. • It was just one month ago, in January, 2008, while at church that George received a confirmation that he was about to embark on a significant undertaking. He had been wrestling with an idea to present before the United States Congress a petition for a national flag to be sanctioned as a permanent symbol to honor and remember the fallen. However, it was really more than a flag, there would have to be an entire not-for-profit organization established to support and underwrite the movement. Designing and promoting a flag was one thing, but heading a 501(c)(3) nonprofit organization could be a much greater challenge.

  9. Why Case Studies are Best Practice • Wow factor • Immediate student engagement • Challenging • Generally no clear decision • Real life

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