{"title":"安娜堡铁路公司:个案研究","authors":"Paolo Petacchi, James Potepa","doi":"10.1016/j.jaccedu.2022.100780","DOIUrl":null,"url":null,"abstract":"<div><p>The case uses a semi-fictional railroad company to introduce you to some of the most relevant topics in managerial accounting in a brief, yet effective, way. The first part explains where costs come from and how they should be measured and allocated. The second part introduces the idea of using the cost data for decision-making purposes. Specifically, the case explores how to make a special-order decision and a price decision that include non-quantitative factors. The third part delves into the problems that organizations face in designing and using cost measurement systems. Overall, this case will teach you how to map resources into services/products, how to build different cost configurations for different purposes, and how to link accounting measurements to the organizational structure.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Ann Arbor Railroad Company: A case study\",\"authors\":\"Paolo Petacchi, James Potepa\",\"doi\":\"10.1016/j.jaccedu.2022.100780\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>The case uses a semi-fictional railroad company to introduce you to some of the most relevant topics in managerial accounting in a brief, yet effective, way. The first part explains where costs come from and how they should be measured and allocated. The second part introduces the idea of using the cost data for decision-making purposes. Specifically, the case explores how to make a special-order decision and a price decision that include non-quantitative factors. The third part delves into the problems that organizations face in designing and using cost measurement systems. Overall, this case will teach you how to map resources into services/products, how to build different cost configurations for different purposes, and how to link accounting measurements to the organizational structure.</p></div>\",\"PeriodicalId\":35578,\"journal\":{\"name\":\"Journal of Accounting Education\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Accounting Education\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S0748575122000148\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Education","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0748575122000148","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
The case uses a semi-fictional railroad company to introduce you to some of the most relevant topics in managerial accounting in a brief, yet effective, way. The first part explains where costs come from and how they should be measured and allocated. The second part introduces the idea of using the cost data for decision-making purposes. Specifically, the case explores how to make a special-order decision and a price decision that include non-quantitative factors. The third part delves into the problems that organizations face in designing and using cost measurement systems. Overall, this case will teach you how to map resources into services/products, how to build different cost configurations for different purposes, and how to link accounting measurements to the organizational structure.
期刊介绍：
The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
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