JOURNAL OF ACCOUNTING AND FINANCE
Going Postal: Analyzing Operating Income of the Wheels of Fortune
Author(s): Robert Rankin, Cassy Henderson
Citation: Robert Rankin, Cassy Henderson, (2018) "Going Postal: Analyzing Operating Income of the Wheels of Fortune", Journal of Accounting and Finance, Vol. 18, ss. 7, pp. 103-118
Article Type: Research paper
Publisher: North American Business Press
Abstract:
This case reinforces managerial accounting concepts, provides an active learning environment, and
fosters soft skill development. Students quantify and analyze the impact changes in sales mix and
manufacturing variances have on operating income. Supported by their calculations, students provide, in a professional memorandum, short and long-term recommendations for improvement. Feedback from 107 undergraduate and graduate students enrolled in managerial and cost accounting courses demonstrate case effectiveness in reinforcing the knowledge, comprehension, application, and synthesis of managerial accounting concepts. In addition, the case requirements foster soft skill (e.g. critical thinking & decision making skills) development and information technology proficiency.