Paula Weller, Linda Poulson and Brian Nienhaus published an accounting case study in the IMA Educational Case Journal.
Paula Weller, senior lecturer in accounting, Linda Poulson, chair and associate professor of accounting, and Brian Nienhaus, associate professor of business communication, co-authored an accounting case that challenges students to overcome the internal control and ethical problems of a small nonprofit organization.
The case, titled “Ethical Choices at Choice House,” appears in the September issue of the IMA Educational Case Journal.
In the case, Choice House is a nonprofit that provides women with an alternative to prison, receiving funding from regional foundations, special grants, individuals, and the majority of funding from the State Prison System.
Students must analyze the Committee of Sponsoring Organizations of the Treadway Commission’s Internal Control-Integrated Framework and decipher the Institute of Management Accountants’ Ethical Standards in order to address the complex problems that Choice House is facing.
Afterward, students must prepare a written summary of their findings and recommended solutions for the chair of the finance committee. This requirement aligns with the writing requirements on the Certified Management Accountant and Certified Public Accountant exams, thus enhancing students’ written communication skills.