Leveraging Cost Accounting to Manage Earnings: Evidence from Toshiba’s Semiconductor Business

The authors would like to thank Jooanne Choi, Cynthia Fernendez, Ranjani Krishnan, Anil Kshatriya, Ahmed Kurt, Mario Schabus, Tyler Williams, Flora Zhou, and the participants of the Management Accounting Section (MAS)/Institute of Management Accountants (IMA) Teaching Case Conference 2020 for their helpful comments on this paper.

This case received the Jim Bulloch Award for Innovation in Management Accounting Education from the American Accounting Association in 2022.

Hari Ramasubramanian, Frankfurt School of Finance & Management, Accounting and Management Department, Frankfurt, Germany; Mahendra R. Gujarathi and Dorothy Feldmann, Bentley University, Accounting Department, Waltham, MA, USA.

Please do not make the Teaching Notes available to students or post them on websites.

Supplemental material is available, as linked in the text.

Editor’s note: Accepted by Alisa G. Brink, under the Senior Editorship of Elizabeth Dreike Almer.