Scholarly Articles

In a broad sense, a conceptual framework can be seen as a structured theory of accounting.

The purpose of this decision case is to discuss business valuation in the context of a privatelyowned service company.

The purpose of this decision case is to discuss business valuation in the context of a privatelyowned service company.

This is the full preview of the Journal of Critical Incidents - Volume 10 (Fall 2017). Individual cases with the associated teaching notes can be found by searching the case title.

Mankind faces the challenge of transforming the existing global production, distribution, and consumption system into one that is more just and sustainable and which the Earth’s resources can sup

Cyprus Airways was the national carrier of the Republic of Cyprus.

Carolyn Jones was a recent accounting graduate who wanted to take the Uniform Certified Public Accountant (CPA) Exam.

Diversity and inclusion are important topics for students to consider as part of their educational experience.

This critical incident was about a major dilemma facing a Certified Management Accountant (CMA) and member of the Institute of Management Accountants (IMA) with majority ownership of a recreation

Sarah had a variety of options for college.

In 2012, a couple from Cyprus, Andreas and Elena Ioannou, faced the challenge of recovering their investment in the capital securities of Laiki Bank, the second largest bank in Cyprus.

This decision-based case is concerned with the proposed acquisition agreement of The Valspar Corporation by The Sherwin-Williams Company.

Wal-Mart was becoming a key provider of financial services to millions of US low-income consumers at the fringes of the traditional banking industry.

Building upon our past “From the Editor” articles that focused on cases in the classroom (Peters, Cellucci, and Ford, 2015; Cellucci, Peters, and Woodruff, 2015), the purpose of this ar

This is the full preview of the Journal of Critical Incidents - Volume 9 (Fall 2016). Individual cases with the associated teaching notes can be found by searching the case title.

This descriptive case provided an exercise for students to argue, under the applicable legal framework, whether the taxpayer’s purported business travel expenses using a recreational vehicle shou

Thus, for this issue, our “From the Editors” article focuses on points made during the workshops.

This is the full preview of the Journal of Critical Incidents - Volume 3 - 2010. Individual cases with the associated teaching notes can be found by searching the case title.

A former mutual fund chief investment officer, Mike Atherton, was concerned about the future volatility of bonds in a likely environment of rising interest rates.

This critical incident describes the merger and controversial tax inversion of U.S.-based Burger King and Canada-based Tim Hortons.