JACR is a publication of the Southwest Case Research Association (SWCRA). JACR publishes teaching cases in all business disciplines. Cases may be grounded in primary and/or secondary data sources. Whether primary or secondary, sources must be well documented.
Page 3
Abstract
Cities regularly explore major events, festivals, and activities to drive tourism, visitors, and
customers to their businesses. Celina, Texas, a rapidly growing city in north Texas has proven particularly adept at promotion and no event there is bigger than Cajun Fest. This case examines their annual Cajun Fest and has students conduct a SWOT Analysis for the event. The case also has a virtual reality video component that was filmed with special full-surround video that can be used with appropriate video headsets for a full immersive experience in Cajun Fest and hear first-hand the interviews conducted as well as sights and sounds of the festival. Teaching notes, and access to the virtual reality video components are available from the lead author.
Keywords:
Festivals, city events, growth, downtown business, city marketing, community marketing.
Citation:
Stevens, R., Silver, L., Whitlock, D. W., and Richards, R. (2023). Celina Texas Cajun Fest. Journal of Applied Case Research, V20, 3-18. https://img1.wsimg.com/blobby/go/38b22e15-1dc6-48ea-b48c-b4b45e42319a/JACR%20VOLUME%2020%20MAY%202023.pdf#page=3
This case was awarded the McGraw-Hill Federation of Applied Disciplines Distinguished Paper Award for SWCRA at the 2022 FBD Conference. Papers selected as the Distinguished Paper during the annual conference are double-blind reviewed and automatically accepted for publication in the Journal of Applied Case Research.
Page 19
Abstract
Lancaster County, Pennsylvania, is known best by many people for having a large Amish
population. Rachel Miller’s mother operates a farm stand at the farmer’s market where Rachel
sells her famous Amish Whoopie Pies. Rachel began selling them at the family stand almost ten
years ago and would often get requests to ship her product to customers across the country. This year already looks like another record year as by May 1, sales already exceeded all last year. Rachel is approached by two business professors who want to invest in the business and help the business public.
Keywords:
Entrepreneurship, marketing, Amish, farmer’s market, scaling, business development, baking, whoopie pie.
Citation:
Bressler, M. (2023). Rachel Miller's Amish Kitchen. Journal of Applied Case Research, V20, 19-25. https://img1.wsimg.com/blobby/go/38b22e15-1dc6-48ea-b48c-b4b45e42319a/JACR%20VOLUME%2020%20MAY%202023.pdf#page=19
Sharpworx: Cutting Edge of Growth
Page 26
Abstract
SharpWorx is a small, local start-up in Texas owned and operated by Mark Turnbaugh who is an engineer by trade. Mark has a passion for building things and solving problems. Mark saw a
problem with the way people sharpen knives and decided to use his engineering degree and his
tools of the trade along with some Arkansas Stone from his dad’s shop to build his very first
knife sharpener. Since then, he has invented two other versions of his knife sharpener and has
launched a website and commercials. This case describes Mark’s start-up venture, his desire to
be an entrepreneur and his successes.
Keywords:
Entrepreneurship, growth, chef knives, marketing, advertising, scaling .
Citation:
Richards, R., Kernek, C., Ingram, K. (2023). Sharpworx: Cutting Edge of Growth. Journal of Applied Case Research, V20, 26-31. https://img1.wsimg.com/blobby/go/38b22e15-1dc6-48ea-b48c-b4b45e42319a/JACR%20VOLUME%2020%20MAY%202023.pdf#page=26
This case was awarded the Federation of Applied Disciplines Distinguished Paper Award for SWCRA at the 2023 FBD Conference. Papers selected as the Distinguished Paper during the annual conference are double-blind reviewed and automatically accepted for publication in the Journal of Applied Case Research.
Spirit Airlines, Inc: A Tax and Managerial Accounting Case
Page 32
Abstract
This critical incident case examines the opportunities available to Spirit Airlines, Inc.,
considering three recent major tax law changes within the TCJA. It asks the students to act as
Spirit’s executives in deciding whether to utilize certain available tax benefits.
Recommendations are based on selected financial data. The quantitative analysis, including
consideration for the time value of money, combined with qualitative guided discussion
questions, highlights the role of changing tax policy in managerial decision making and tax
planning.
Keywords:
Tax planning, managerial decision making, TCJA, top corporate income tax rate, bonus depreciation, NOL rules.
Citation:
Marino, A., Chan, H. L. (2023). Spirit Airlines, Inc: A Tax and Managerial Accounting Case. Journal of Applied Case Research, V20, 32-37. https://img1.wsimg.com/blobby/go/38b22e15-1dc6-48ea-b48c-b4b45e42319a/JACR%20VOLUME%2020%20MAY%202023.pdf#page=32
Twice Banked: Fraud in Employee Accounts Receivable
Page 38
Abstract
Internal controls are important throughout an organization. The lack of this type controls makes it much easier for fraud to be perpetrated. These controls are necessary in production, sales, accounting and every other facet. The specific methods implemented as internal controls should be documented and employees should be trained to adhere to the controls. There should be audit functions (external, internal and operational) that provide assurance that the controls are in place and are being followed. In cases where there are no controls and there is risk for abuse, controls should be implemented. Cash is an area that is especially susceptible to misappropriation if not properly monitored. Any transactions involving cash should have strong, well implemented controls. Employee Accounts Receivable transactions fall in this area. Therefore, specific controls should be in place to assure that any Cash Advances are properly accounted for, that employees are not paid twice for legitimate expenditures and that funds are not disbursed to employees for false claims. As an integral part of internal control, Employee Accounts Receivable should have regular reconciliations to ensure that fraud is not being perpetrated.
Keywords:
Asset Misappropriation, Internal Controls, Internal Control Weakness, Fraud, Employee Reimbursement, Employee Accounts Receivable, Employee Cash Advances.
Citation:
Metts, S., Mulig, L. (2023). Twice Banked: Fraud in Employee Accounts Receivable. Journal of Applied Case Research, V20, 38-47. https://img1.wsimg.com/blobby/go/38b22e15-1dc6-48ea-b48c-b4b45e42319a/JACR%20VOLUME%2020%20MAY%202023.pdf#page=38
Page 48
Abstract
Bass Pro Shops Outdoor World in Springfield, Missouri, is sometimes referred to as the
Disneyland of outdoor sports retailing. When walking through the huge and immersive retail and tourist spaces, and studying the breadth of its operations, it is hard to imagine this company as a tiny entrepreneurial startup, but that is how it began. The history of Bass Pro Shops is a fascinating study of niche marketing that has gone mainstream as well as a study in concentric diversification. This descriptive case will look at how a small start-up is now a retail giant, tourism draw, and hospitality powerhouse, and look briefly at the life of its founder.
Keywords:
Retailing, sports retailing, tourism, hospitality management, outdoor retailers, scaling, entrepreneurs.
Citation:
Wise, T. (2023). Morris and Bass Pro Shop. Journal of Applied Case Research, V20, 48-59. https://img1.wsimg.com/blobby/go/38b22e15-1dc6-48ea-b48c-b4b45e42319a/JACR%20VOLUME%2020%20MAY%202023.pdf#page=48
Copyright © 2022 Journal of Applied Case Research - All Rights Reserved | editor@JACR.online
Powered by GoDaddy
We use cookies to analyze website traffic and optimize your website experience. By accepting our use of cookies, your data will be aggregated with all other user data.