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1 – 10 of over 1000Lisa M. Walters, Mark A. Nickerson and Linda A. Hall
The purpose of this paper is to investigate a subject accounting firm’s existing workflow processes for preparing individual tax returns with an emphasis on identifying…
Abstract
Purpose
The purpose of this paper is to investigate a subject accounting firm’s existing workflow processes for preparing individual tax returns with an emphasis on identifying predominant areas of waste.
Design/methodology/approach
Specific Quality and Lean tools were applied to qualitative data secured from on-site visits to the firm. Quantitative data analysis of productivity measures was performed to identify additional sources of muda (waste) as well as validate the findings from the qualitative analysis. Corrective actions were recommended as applicable.
Findings
This case study of the subject firm identifies predominant wastes in the individual tax return process as defects and waiting. The authors propose that these categories of waste (waiting and defect) may indeed be the predominant forms of waste in service organizations and require further research.
Research limitations/implications
At least two limitations exist. The first was the inability to capture exact cycle times for each of the process steps. A second limitation was that the data on staff performance were gathered via interview rather than through direct observation.
Practical implications
Individual income tax return preparation (Form 1040) provides a significant revenue stream for many accounting firms. Managing the processes involved in an effective and timely fashion is critical to profitability. Additionally, other service industries, including financial and accounting firms of similar size or function, may find these areas of waste relevant and adopt similar strategies for eliminating or reducing them in service-processes.
Originality/value
Negligible literature exists concerning wastes in accounting firms. However, accounting firms in the USA earn an average of more than 50 percent of their total fees from tax services, including income tax return preparation.
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Jayanti Bandyopadhyay, Paul F. McGee and Linda A. Hall
This case illustrates the tax implications of a movie produced in a foreign country that resulted in a loss. Teaching opportunities include the application of tax rules to a…
Abstract
Case description
This case illustrates the tax implications of a movie produced in a foreign country that resulted in a loss. Teaching opportunities include the application of tax rules to a Schedule C business loss and a resulting net operating loss (NOL) deduction, the consideration of hobby and passive activity losses, the tax treatment of funds received in a divorce settlement, and how an individual might handle a possible IRS examination. Students are asked to prepare a revised Form 1040 for the movie business loss and the individual NOL deduction based on evidence provided in the case. Sufficient information is provided in the case to identify audit “red flags” in a tax return. Using the tale of an actual movie production in a foreign country and its consequent tax implications can provide an attractive alternative to teaching tax accounting rules that are often considered by students as “dry”.
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Linda A. Hall, Jayanti Bandyopadhyay and Susan McNamara
This case illustrates the implications of the business challenges faced by an on‐campus student‐run convenience store when an internationally known coffee company opened a…
Abstract
Synopsis
This case illustrates the implications of the business challenges faced by an on‐campus student‐run convenience store when an internationally known coffee company opened a competing store. The case exercises focus on the application of managerial accounting concepts relevant for future strategic decision making. Students have the task of extracting relevant data from descriptive information. Using the story of an actual student‐run coffee shop that confronted an emerging competitor and thus necessitating these analyses can provide an attractive alternative to teaching managerial accounting concepts that are often considered by students as “dry.”
Research methodology
Case information was obtained from actual student organization and university data slightly modified to facilitate calculation and application of managerial accounting topics. Identities of the institution, the student run store and the international competitor have been disguised at their request. Certain events and dates have been altered to protect identities.
Relevant courses and levels
Relevant courses include but are not limited to: Introductory Managerial Accounting and Cost Accounting at the undergraduate business or accounting and the graduate MBA level.
Theoretical basis
Teaching opportunities include the application of managerial accounting concepts relevant for future strategic decision making. Topics include cost‐volume‐profit, sales‐mix, and break‐even analyses, conversion of traditional income statements to contribution margin income statements, and internal control issues.
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A hobby is any purposeful use of leisure time. Due in part to an increase in the amount of leisure time available to most Americans, the hobby and recreation industries have grown…
Abstract
A hobby is any purposeful use of leisure time. Due in part to an increase in the amount of leisure time available to most Americans, the hobby and recreation industries have grown by leaps and bounds in the past few years. There are countless publications on hobbies ranging from genealogy to doll collecting, from painting to needlepoint. Obviously, a compilation such as this cannot include publications on every imaginable hobby, so rather than appear biased, this author has attempted to include primarily publications that discuss many different hobbies, or deal with one major group of hobbies.
Jayanti Bandyopadhyay, Hongtao Guo, Miranda Lam and Jinying Liu
We obtained information on China Gerui from secondary published sources, including annual reports downloaded from the Securities and Exchange Commission’s (SEC) EDGAR database…
Abstract
Research methodology
We obtained information on China Gerui from secondary published sources, including annual reports downloaded from the Securities and Exchange Commission’s (SEC) EDGAR database, news sites and newspapers, the company’s website and journal articles. One of the authors visited the China Gerui plant in Henan, China.
Case overview/synopsis
China Gerui, a Chinese metal fabrication company, enjoyed exponential growth because of its location, product innovation and ability to move up the value chain. At the height of its success, the company listed on the Nasdaq and had plans to raise capital to fund ambitious expansion plans. Unfortunately, four years after listing on Nasdaq, the company received a letter from the listing qualifications department notifying China Gerui that they were not in compliance with Nasdaq’s filing requirements because it had not filed its Form 20-F. Now, the company had only five days to decide whether to request an appeal of the letter.
Complexity academic level
This case is best suited for higher-level undergraduate accounting and finance courses such as intermediate accounting, auditing, international accounting, financial statement analysis, corporate finance and investments analysis. It is especially appropriate for graduate-level global accounting and advanced financial statement analysis courses. In these courses, the best placement is after coverage of SEC regulations and requirements for financial statement reporting and disclosure. Moreover, the case may be used as a tool to demonstrate the step-by-step process for searching and retrieving information from a public company’s filings through the SEC’s EDGAR database.
Supplementary materials
Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.
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The purpose of this paper is to discuss how fieldwork impacted the author's own and one participant's positioning; the author's reflexivity, experiences and feelings of alterity;…
Abstract
Purpose
The purpose of this paper is to discuss how fieldwork impacted the author's own and one participant's positioning; the author's reflexivity, experiences and feelings of alterity; the participant's performances and conversations between the author and participant.
Design/methodology/approach
The author uses a confessional tale to describe the time spent with the participant and confesses how it impacted on the author as the researcher. The author examines her biases, feelings, and vulnerabilities, and explores some of the methodological and positioning issues with which she struggled.
Findings
The author ponders on what she learned while being in such close quarters with a participant and discusses what she should keep in mind about herself as the researcher during subsequent data collection forays. Researchers should know themselves well before attempting such closeness because when we are researchers, we can’t change who we are as people.
Originality/value
It is believed that the extreme researcher/participant closeness was unique but was, at the same time, an extremely useful form of data collection.
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Linda Gabbianelli and Tonino Pencarelli
Based on the main studies presented in the literature, this work aims to examine the level of student satisfaction towards the on-campus accommodation service provided by an…
Abstract
Purpose
Based on the main studies presented in the literature, this work aims to examine the level of student satisfaction towards the on-campus accommodation service provided by an Italian university. Notably, the objectives of the study are twofold: (1) to examine the mediating role of student satisfaction on the relationship between university on-campus accommodation service quality and word-of-mouth and (2) to determine whether there is any significant difference in students' satisfaction towards on-campus accommodation in terms of gender and the halls of residence.
Design/methodology/approach
The study is based on the results of a survey carried out through an online questionnaire by 381 students living on campus at the University of Urbino.
Findings
The findings revealed that the quality perceived by university students in relation to individual services had a positive impact on their general satisfaction towards the halls of residence experience.
Research limitations/implications
The study presents some limitations such as lack of temporal comparisons, a focus on specific service quality items and the fact that it refers to a single Italian university.
Practical implications
The findings of this study will help the management of public universities to improve the quality of services in their halls of residence for the satisfaction of their students.
Originality/value
To the authors' knowledge, there have been no previous studies about on-campus accommodation service quality conducted in Italy. The study contributes to enrich the service quality literature, confirming both that the sum of the quality of individual elements is not as the overall satisfaction and the outcome intention of positive WOM depends not only on service quality attributes, but also from an overall evaluation of satisfaction.
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