Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students.    Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.

Accounting Perspectives is a forum for peer-reviewed applied research, analysis, synthesis, and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policymakers, and accounting students. We seek articles from both academics and practitioners that address relevant issues in all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics.

《Accounting Perspectives》是一个提供同行评审的应用研究、分析、综合和评论的平台，关注学术界、实践者、金融分析师、金融高管、监管机构、会计政策制定者和会计学生感兴趣的问题。我们欢迎来自学术界和实践界的文章，涉及会计及相关领域的各类相关问题，包括财务会计与报告、审计及其他保证服务、管理会计与绩效测量、信息系统及相关技术、税收政策与实践、职业道德、会计教育等主题。

Accounting Perspectives

Abstract This case asks students to prepare a report addressing a number of strategic and operational issues at Pino's Pizza, a small chain of pizzerias in the Niagara Region of Ontario. Pino's son, Mario, is taking over the business and has several new ideas that he wants to explore. He has asked for help in assessing various expansion opportunities, introducing new products, changing the current delivery method, and developing a better information system. Students must obtain an understanding of Pino's current vision and mission, strategic position, and financial situation before analyzing the strategic fit and quantitative and qualitative implications of the alternatives under consideration. These strategic alternatives include franchising the Pino's Pizza name, opening a new sit‐down restaurant, and entering into a new partnership with a local winery. Mario is also considering offering gluten‐free pizza, outsourcing pizza delivery, and designing a new computer system to ensure adequate controls. The case will enable students to integrate a number of issues faced by a small business seeking growth through evaluating strategic and operational issues and providing supported recommendations.

Staci A. Kenno

Barbara J. Sainty

Daniel Mancini

Pino's Pizza: An Instructional Case*

皮诺披萨：一个教学案例*

ABSTRACT This case not only familiarizes students with data analytics but also demonstrates its practical application. It presents a scenario of an electronic components company, equips students with budgetary and financial performance information, and challenges them to prepare a visual budgetary variance analysis for a board meeting. This hands‐on exercise, conducted first in Excel and then in Tableau, enhances students' analytics skills. The learning tasks include creating formulas that depend on multiple worksheets in Excel, interpreting data results, and importing data into Tableau. Students will establish correct relations between imported tables; create formulas and new calculated fields; filter and format data; construct graphs; create workbooks, dashboards, and stories; publish graphical analyses on the Tableau cloud server; and distribute the presentation via a hyperlink. The case was tested with Master of Accountancy students in an Advanced Information Systems class and received high student evaluation scores. It is recommended for use in an undergraduate or graduate accounting or business program after students conceptualize the budgetary variance analysis.

Alexey Nikitkov

Budget Variance Analysis Case: Contrasting Excel with Tableau*

预算差异分析案例：对比Excel与Tableau*

ABSTRACT This case study investigates the shocking 2021 insolvency and resulting financial scandal at Laurentian University, a publicly funded post‐secondary institution in the province of Ontario, Canada. The case exposes significant weaknesses in internal control, highlights the institution's inability to become financially sustainable, and serves as a warning about the importance of responsible governance. Using publicly available information, the case study focuses on the financial, governance, and auditing elements resulting from the scandal. The Laurentian scandal is a significant Canadian accounting event that merits attention from the accounting community in Canada and beyond because important lessons can be learned about financial management and corporate governance. The case study is best suited for analysis in an upper‐year professional integration undergraduate course or at the graduate level in an assurance course. The case study is also valuable for those in academic governance.

Marc Pilon

Jo‐Anne Ryan

The Laurentian University Financial Scandal: Accounting and Audit Deficiencies*

劳伦森大学财务丑闻：会计与审计缺陷*

ABSTRACT This field research case focuses on a housing cooperative based in Kingston, Ontario. The key issue is the need to craft a budget to support the general manager, Brent Bellamy, as he plans for the coming academic year. Because of the COVID‐19 pandemic, Queen's University suspended in‐person classes for the 2020–2021 school year. The Kingston Student Housing Co‐operative (KSHC) depends on student members who attend Queen's to stay in its rooms and participate in its operations and governance structure. With Queen's effectively shutting down, KSHC's key source of funds will be absent for the coming year. Brent needs help recalculating the budget for the coming year, leading to advice on some of his strategic options. He is also worried about other issues at KSHC: (1) the organization's long‐time bookkeeper has just given notice of her intent to retire, and he must evaluate the bookkeeping tasks that were her responsibility; (2) he has concerns about the governance structure, which sees a lack of continuity in the board of directors between years; and (3) KSHC was considering a significant build project prior to the COVID‐19 pandemic that Brent would like to advance. In considering these issues, Brent must acknowledge and respect the unique nature of a cooperative as a member‐owned nonprofit organization based on certain cooperative principles.

Ryan Stack

Bertrand Malsch

Kingston Student Housing Co‐operative: Budgeting and Governance in a Global Crisis*

金斯顿学生住房合作社：全球危机中的预算与治理*

Abstract This fictional case is based on a real specialty tea company in Nova Scotia. Ted's Teas is a two‐part crossover case that illustrates the integration of financial accounting and audit learning outcomes applied to real‐world scenarios. In Part 1, students assume the role of an internal accountant and apply knowledge of the Chartered Professional Accountants (CPA) of Canada's CPA Way to identify how to treat leases, changes in policy, and estimates as part of accounting knowledge under both Accounting Standards for Private Enterprises and IFRS frameworks. In Part 2, students “cross over” and change roles, so they are now external auditors for Ted's Teas, tasked to provide an analysis of risk of material misstatement, recommend an audit approach, and develop substantive procedures. This two‐part case presents opportunities for students to demonstrate technical competence in multiple areas, either separately in two different courses or combined in one “capstone” or case course. The case and teaching notes, including the marking rubrics, were adapted from principles used to train and evaluate CPA Professional Education Program candidates, tailored to an appropriate level for undergraduate and graduate learners.

Samantha Taylor

Poppy Riddle

Tammy Crowell

Ana Bullock

Kyla Chisholm

Ted's Teas: A Two‐Part Accounting and Audit “Crossover Case”*

泰德的茶：一个两部分的会计与审计“交叉案例”*

ABSTRACT This case describes an equity investment scenario in the context of the COVID‐19 pandemic. A fictional decision‐maker, Amandeep Singh, is considering whether or not to invest in Netflix, Inc. (Netflix). Netflix has benefited from changing habits during the pandemic, but Singh questions whether those benefits will persist post‐pandemic. To make his decision, Singh needs to perform a qualitative analysis of the video streaming industry and Netflix itself before moving to a quantitative analysis of Netflix's performance. To properly assess performance, Singh needs to fully understand Netflix's accounting methods and estimates for content assets—especially original content. The case is ideally suited to an MBA or Executive MBA audience. Students can easily engage with the case since they will be familiar with the company and industry. This familiarity allows for a general discussion about the industry's future and key success factors. The case provides an opportunity to cover core financial statement analysis concepts and drives home the importance of understanding accounting judgments when assessing firm performance.

Abbreviation	Account Perspect
Journal Impact	1.40
Quartiles(Global)	BUSINESS, FINANCE(Q3)

ISSN	1911-382X, 1911-3838
h-index	23

Publication Information	Publisher: John Wiley and Sons Inc，Publishing cycle: ，Journal Type: journal，Open Access Journals: No
Basic data	Year of publication: 2007，Proportion of original research papers: 78.95%，Self Citation Rate:0.00%， Gold OA Rate: 20.31%

Accounting Perspectives

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Pino's Pizza: An Instructional Case^*

Budget Variance Analysis Case: Contrasting Excel with Tableau^*

The Laurentian University Financial Scandal: Accounting and Audit Deficiencies^*

Kingston Student Housing Co‐operative: Budgeting and Governance in a Global Crisis^*

Ted's Teas: A Two‐Part Accounting and Audit “Crossover Case”*

Pino's Pizza: An Instructional Case^*

Budget Variance Analysis Case: Contrasting Excel with Tableau^*

The Laurentian University Financial Scandal: Accounting and Audit Deficiencies^*

Kingston Student Housing Co‐operative: Budgeting and Governance in a Global Crisis^*

Investing in Netflix: Accounting for Content Assets^*

Accounting Perspectives

Journal Citation Format

A journal article with 1 author

A journal article with 2 authors

A journal article with 3 authors

A journal article with 5 or more authors

Books Citation Format

Thesis Citation Format

Web sites Citation Format

Patent Citation Format

Staying up late manually editing references? ivySCI automatically matches journals and helps you generate references with a single click.

Share Submission Experience

Pino's Pizza: An Instructional Case*

Budget Variance Analysis Case: Contrasting Excel with Tableau*

The Laurentian University Financial Scandal: Accounting and Audit Deficiencies*

Kingston Student Housing Co‐operative: Budgeting and Governance in a Global Crisis*

Ted's Teas: A Two‐Part Accounting and Audit “Crossover Case”*

Pino's Pizza: An Instructional Case*

Budget Variance Analysis Case: Contrasting Excel with Tableau*

The Laurentian University Financial Scandal: Accounting and Audit Deficiencies*

Kingston Student Housing Co‐operative: Budgeting and Governance in a Global Crisis*

Investing in Netflix: Accounting for Content Assets*

Pino's Pizza: An Instructional Case^*

Budget Variance Analysis Case: Contrasting Excel with Tableau^*

The Laurentian University Financial Scandal: Accounting and Audit Deficiencies^*

Kingston Student Housing Co‐operative: Budgeting and Governance in a Global Crisis^*

Pino's Pizza: An Instructional Case^*

Budget Variance Analysis Case: Contrasting Excel with Tableau^*

The Laurentian University Financial Scandal: Accounting and Audit Deficiencies^*

Kingston Student Housing Co‐operative: Budgeting and Governance in a Global Crisis^*

Investing in Netflix: Accounting for Content Assets^*