| Summary, etc. |
TABLE OF CONTENTS<br/>I. Business Leadership and Ethics<br/><br/>Trust May Breed Trouble: Fraud Opportunities and Ethics at Saintly Church 5<br/>Cecily Raiborn, Janet B. Butler, Nathan H. Cannon, and Randall F. Young<br/><br/>Diamond Foods, Inc. 11<br/>Jomo Sankara and Deborah L. Lindberg<br/><br/>Sunk Costs: What Costs Do You “Sea”? 17<br/>Marty Stuebs, Cari Edison, and Katy Hurt<br/><br/>The A-12 Stealth Bomber: Escalating Commitment to a Failing Project 25<br/>David S. Christensen and Robin Boneck<br/><br/>Jensen Pharma: A Governance Role Play 33<br/>J. Kay Keels and Norman T. Sheehan<br/><br/>II. Operations, Process Management, and Innovation<br/><br/>General Lab 43<br/>Oriol Amat and Martí Guasch<br/><br/>Autoliv, Inc.: Using Lean Practices to Improve the A/P Reconciliation Process 59<br/>Rosemary Fullerton, Staci F. Gunnell, and R. Chance Murray<br/><br/>Sometimes Accountants Fail to Budget 65<br/>Gail Hoover King and Jane Saly<br/><br/>Tri-Cities Community Bank: A Balanced Scorecard Case 71<br/>Tom Albright, Stan Davis, and Aleecia R. Hibbets<br/><br/>Creating a Lean Enterprise: The Case of the Lebanon Gasket Company 79<br/>Peter Brewer and Frances Kennedy<br/><br/>III. Planning and Decision Making<br/><br/>Hula Island: Strategic Decisions Involving Costs and Benefits of Internet Advertising Programs 87<br/>Stephen C. Hansen and Tom Albright<br/><br/>XYZ Company: An Integrated Capital Budgeting Instructional Case 93<br/>David E. Stout, Raymond J. Shaffer, and Jeremy T. Schwartz<br/><br/>The Glenridge Retail Development 101<br/>Regina M. Anctil, Michael E. Borneman, and Theodore J. Long<br/><br/>Cat & Joe’s Pig Rig: Should We Stay or Should We Go? 113<br/>Tony Bell and Andrew Fergus<br/><br/>Over-land Trucking and Freight: Relevant Costs for Decision Making 119<br/>Thomas L. Albright, Paul Juras, and Russ Elrod<br/><br/>Patterson Manufacturing 125<br/>Shane Moriarity and Andrew Slessor<br/><br/>Pikesville Lightning: Evaluating Strategic Business Expansion Opportunities 129<br/>Thomas G. Canace and Paul E. Juras<br/><br/>IV. Risk Management and Internal Controls<br/><br/>The Le-Nature’s Inc. Fraud: What Happened and Why? 137<br/>Michael C. Knapp and Carol A. Knapp<br/><br/>West Coast Equestrian Association 145<br/>Doug Kalesnikoff, Vince Bruni-Bossio, and Suresh Kalagnanam<br/><br/>Out of Control: Lax Procedures at National Capital Trust? 151<br/>Ron Messer<br/><br/>The Moulder Company: Alternative Strategies for Toxics Use Reduction 159<br/>George Joseph and Mark Myles<br/><br/>A Declaration of War: A Case of Competition in the Video Game Industry 169<br/>Nicholas J. Fessler<br/><br/>SuperHeroes LLP: A Super Management Control Case 181<br/>Norman T. Sheehan and Ganesh Vaidyanathan<br/><br/>V. Strategic Cost Management<br/><br/>The Gatekeepers: A Case on Allocations and Justifications 189<br/>David Hurtt, Bradley Lail, Michael Robinson, and Martin Stuebs<br/><br/>Product Costs: Application in an Insurance Company 197<br/>Scott McGregor<br/><br/>Dynamic Medical Solutions: Expanding the Application of Cost Management Principles to Channel and Customer Profitability Analysis 215<br/>Casey McNellis and Ronald F. Premuroso<br/><br/>Product Costing at Fine Foods: Is It a Symptom or the Problem? 221<br/>David Axelsson, Marcus Fogelkvist, and G. Cunningham<br/><br/>TransGlobal Airlines 229<br/>Shane Moriarity, Laura Hopkins, and Andrew Slessor<br/><br/>Alternative Costing Methods: Precision Paint Shop’s Dilemma 237<br/>Eileen Peacock and Paul Juras |