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Caribbean brewers : transfer pricing, ethics and governance

Author: Douglas Kalesnikoff; Suresh Kalagnanam
Publisher: London : SAGE Publications Ltd., 2017.
Series: SAGE Knowledge., Cases.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
Caribbean Brewers is a fictitious company, although the case depicts a real international business situation focusing on transfer pricing, ethics, and governance. It exposes students to the role of management accounting concepts, such as cost allocation and transfer pricing, in terms of how they impact the performance and reward of individuals at different levels within the organization. Students are also exposed to  Read more...
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Details

Genre/Form: Electronic books
Case studies
Additional Physical Format: Print version:
Kalesnikoff, Douglas.
Caribbean brewers.
London : SAGE Publications Ltd., 2017
(OCoLC)1017712577
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Douglas Kalesnikoff; Suresh Kalagnanam
ISBN: 9781526427083 1526427087
OCLC Number: 1112505466
Notes: Originally Published In Kalesnikoff, D. & Kalagnanam, S. (2012). Caribbean Brewers: Transfer Pricing, Ethics and Governance. IMA Education Case Journal, 5(2), Article 1.
Description: 1 online resource (1 online resource) : illustrations.
Series Title: SAGE Knowledge., Cases.
Responsibility: Douglas Kalesnikoff, Suresh Kalagnanam.

Abstract:

Caribbean Brewers is a fictitious company, although the case depicts a real international business situation focusing on transfer pricing, ethics, and governance. It exposes students to the role of management accounting concepts, such as cost allocation and transfer pricing, in terms of how they impact the performance and reward of individuals at different levels within the organization. Students are also exposed to the impact of the management accounting and control tools/methods used upon stakeholder interests. The case puts the new advisor to the Chief Financial Officer in a difficult position with respect to discharging his or her professional and ethical responsibilities when the interests of the different stakeholders are at odds with one another (e.g., majority and minority shareholders, individual managers, and tax authorities). It contains a good balance of quantitative and qualitative analyses, and forces students to delve into the issues in some depth. The ethical issue forces students to think hard about how they would react when facing similar situations. The case offers considerable flexibility to the instructor to emphasize different aspects contained within, depending upon the specific course and the level at which it is being used; it can also work well as an integrative case. The case is most suitable for use in advanced undergraduate management accounting courses as well as graduate level courses including those in MBA programs. It has been successfully used as a discussion case in an MBA capstone course; the positive student feedback, with mean ratings on four questions ranging from 7.7 to 7.9 on a ten-point scale, suggests that the case fulfilled its learning objectives.

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