Tag Archives: managerial accounting;

How does Boeing’s acquisition of Spirit AeroSystems illustrate a make-or-buy decision?

On December 8, 2025, The Boeing Company (NYSE: BA) completed its $4.7 billion acquisition of Spirit AeroSystems (NYSE: SPR), reversing a 20-year outsourcing decision that began when Boeing spun off its Wichita, Kansas division in 2005. Including Spirit’s debt that Boeing assumed in the transaction, the total value of the deal was approximately $8.3 billion. […]

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What costs of quality is Electrolux incurring with its Frigidaire gas range recall?

On March 19, 2026, Electrolux Group recalled about 174,800 Frigidaire gas ranges sold in the United States (plus another 5,300 sold in Canada) because the oven’s bake burner can experience delayed ignition. When ignition is delayed, gas accumulates inside the oven and then produces a sudden flash of flame when it finally lights. The Consumer […]

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How should Starbucks decide which of its stores to close?

Starbucks Corporation (NASDAQ: SBUX) announced in late 2025 that it would be closing approximately 400 underperforming U.S. coffeehouse locations as part of a broader “Back to Starbucks” restructuring plan led by CEO Brian Niccol. The $1 billion initiative also eliminated around 900 corporate positions. By early 2026, Starbucks had already closed dozens of stores across […]

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New Activity for Class: Statement of Cash Flows: Peloton Interactive vs. Planet Fitness

Want another ready-to-use activity that brings the statement of cash flows to life with real companies? This classroom activity uses Peloton Interactive and Planet Fitness to show students two very different cash flow stories: a steady, profitable fitness franchisor and a consumer brand working its way through a turnaround. It includes condensed one-page statements of […]

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New Activity for Class: Statement of Cash Flows: AMC Entertainment vs. Cinemark Holdings

Want a ready-to-use activity that brings the statement of cash flows to life with real companies? This classroom activity uses AMC Entertainment and Cinemark Holdings, two movie theater chains with dramatically different 2025 cash flow statements, to help students see what strong and struggling cash flows actually look like. It includes condensed one-page statements of […]

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New Activity for Class: Statement of Cash Flows: Target Corporation vs. Wayfair Inc.

Target Corporation and Wayfair Inc. are both retailers, but their 2025 statements of cash flows reveal a fundamental difference in financial structure. Target reported net earnings of $3.7 billion and generated $6.6 billion in operating cash flows, then used that cash to invest $3.7 billion in capital expenditures, repay debt, pay $2.1 billion in dividends, […]

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New Resource: Form 10-K Exercises for Introductory Accounting Courses

I’m excited to share a new instructional resource that I’ve developed in collaboration with Dr. Melissa Larson from Brigham Young University: a collection of Form 10-K exercises for introductory accounting courses. These short assignments help students build comfort working with real company financials from SEC filings. We have created step-by-step tutorial videos for each exercise […]

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Want to include AI in your accounting course? 24 step-by-step tutorials and more…

AI is transforming how we work—and our students need to be ready to use AI in their future careers. As educators, we have a responsibility to help them understand how to use tools like ChatGPT responsibly and effectively. That means helping them see AI not as a shortcut or cheating aid, but as a tool […]

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