Management Accounting Case Study Example

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Management Accounting Case Book

Management Accounting Case Book:

Cases from the IMA Educational Case Journal


Business theories come to life in case studies. And in Management Accounting Case Book: Cases from the IMA Educational Case Journal (MACB), IMA editors hand-pick the best and most illustrative cases for their accurate grasp on the current business environment.

Perfect for the classroom or in corporate training, MACB is ideal for academic professors and professionals looking to advance the education of management accounting. The book, a rigorously reviewed compilation of high-quality case studies from the IMA Educational Case Journal, can be used as a supplemental or stand-alone text. Richly detailed, the resource is accessible and adaptable for various audiences. In addition, the companion Teaching Notes (*), which are available upon request in electronic format for no additional charge, provide insights into case approaches that go beyond a simple “correct answer.”

As an instructional resource that sheds light on the pressing issues of the business landscape, MACB paves the way in teaching and upholding the management accounting profession.
The book is organized into five main sections:

  • Strategic cost management (including product and service costing, cost allocation, and strategy implementation);
  • Planning and decision making (including cost estimation, CVP analysis, budgeting, decision making, capital investments, target costing, and TOC);
  • Operations, process management, and innovation (including flexible budgeting, standard costs, variance analysis, non-financial performance indicators, quality control, lean, and innovation governance);
  • Risk management and internal controls (including sustainability, performance evaluation and indicators, responsibility centers, balanced scorecard, transfer pricing, compensation, and incentives); and
  • Business leadership and ethics (including the role of the management accountant, ethical situations, IMA guidelines, whistleblowing, organizational culture, and employee engagement).

*Teaching Notes are available to academics and practitioners only.


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Here you can download a number of additional case studies to help you in your studies of Management Accounting. These are available in either Microsoft Word or Adobe PDF formats.

Lecturers: Solutions and Teaching Notes to accompany these additional case studies are available from the Lecturer Centre of this OLC.

Case 01 - Leisure centre, NPV, sensitivity analysis

Case 02 - Transfer Pricing, Negotiated Transfer Prices, Divisional Autonomy

Case 03 - CVP, Probabilities and Target profits

Case 04 - Performance measures

Case 05 - Public Sector, Decision Making

Case 06 - Public sector, activity analysis, value added

Case 07 - Customer Profitability

Case 08 - Decision-making, international customers, non-financial factors

Case 09 - Wanstead Engineering

Case 10 - Greenwich Engineering

Case 11 - Internal supplies by Kamp Motors

Case 12 - Debate on cost allocation in the municipality of Statendam

Case 13 - Shipyard Progres

Case 14 - Groningen Arts Centre

If you do not have Microsoft Word or Adobe Acrobat on your system, you may wish to download free, read-only versions of these programs from the Microsoft and Adobe Web sites.

If you do not have zip software on your system, you may wish to download a free, read-only version of the program from the WinZip Web Site.

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