ABSTRACT: This teaching case, based on the activities of an actual local CPA firm, explores the application of management accounting principles to the management of a CPA firm. Management principles explored include: basic cost accounting; managerial discretion when classifying variable versus fixed costs, and direct versus indirect costs; the use of regression analysis to further explore classification of variable versus fixed costs; and cost-volume-profit analysis. In this case, students have the opportunity to explore the use of management accounting concepts and tools in a service industry context. Additional materials are made available to the instructor to extend the cost analysis to explore operational budgeting and variance analysis using extensive spreadsheet assignments.
Managing the CPA Firm at Dodge Company: “Shoeing the Cobbler’s Children”
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Monte Swain, Shannon Charles, Scott Hobson, Kevin Stocks, Cameron Pratt; Managing the CPA Firm at Dodge Company: “Shoeing the Cobbler’s Children”. Issues in Accounting Education 1 November 2010; 25 (4): 721–739. https://doi.org/10.2308/iace.2010.25.4.721
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