The costs to bus go round and round: Charting a route to a decision

Michael A. Robinson, Martin Stuebs, Lauren Wilfong and Haylee Beard

Journal of Accounting Education, 2020, vol. 50, issue C

Abstract: In today’s competitive global environment, companies often wrestle with outsourcing decisions to manage operations. This fictional case inspired by recent actual events presents you with an outsourcing decision to manage a school’s educational operations and resources. The case provides you the opportunity to practice managerial accounting data analysis techniques using Excel to assess outsourcing decisions with capital budgeting analyses. You have the opportunity to connect and balance these data analyses with considerations of ethical responsibilities since both play critical roles in outsourcing decisions. To recognize ethical responsibilities, the case encourages use of the IMA Statement of Ethical Professional Practice. Because the case blends outsourcing decisions with capital budgeting data analyses and ethics, it is suitable in managerial accounting and accounting ethics courses. Additional teaching resources and materials bring the case to life and can help you connect the outsourcing challenges in a familiar and relatable local educational setting to corresponding larger-scale outsourcing challenges in international corporate settings.

Keywords: Outsourcing decisions; Make vs. buy decisions; Relevant cost analysis; Management decision making; Capital investments; Capital budgets; Ethics; Ethical responsibilities (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:50:y:2020:i:c:s0748575120300026

DOI: 10.1016/j.jaccedu.2020.100654

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