| Summary: | This case challenges students’ ability to justify difficult accounting choices and subsequently consider the ramifications of those choices. We provide two different scenarios that examine the responsibilities, incentives, and issues faced by accountants—the gatekeepers in many reporting environments. The first scenario is a familiar academic reporting task in which students assess group performance and allocate points to members. The second is a similar task within the segment reporting environment in which costs are allocated to the reporting units. A summary exercise then requires students to link these scenarios. The open-ended nature of the case allows its use in multiple courses and at various levels of accounting education. Ultimately, the case will encourage students to behave more like managers, make tough choices where guidelines are vague, and assess the consequences of their actions.
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| Item Description: | Originally Published InHurtt, D., Lail, B., Robinson, M., & Stuebs, M. (2015). The gatekeepers: A case on allocations and justifications. IMA Educational Case Journal, 8(3), Article 1. |
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