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The Augusta Training Shop (ATS) was a non-profit organization that provided jobs for individuals with disabilities. In 2012 the workers started producing craft snowflakes made from reed which were sold online, in the shop, and at trade shows. The Executive Director, Audrey Murell, was attending a trade show in Atlanta in the spring of 2014 and was asked if she could give a 50% discount to a wholesaler. Despite having produced and sold snowflakes for a couple of years, Audrey realized she did not know how much it cost her to make them. What should Audrey reply?

Spreadsheet supplement for NA0481

As chair of the accounting department at Southern Regional University (SRU), Professor David Evans recently hired a seemingly promising young assistant professor of accounting. Evans has now received some very disturbing information regarding this faculty member. The information was that this new hire does not possess the academic nor professional credentials he claimed. As a result, Evans was in a near panic as to what action he should recommend. He contemplated his options, which were: denounce this fraud and fire him immediately; quietly terminate him and make a vague announcement about his unexpected departure; or allow this individual to finish the term and not renew his contract. Evans weighed the reaction of the university community, the public, and the results for himself. In case B in the Instructor's Manual the recommendation Evans made to the academic vice president was accepted and acted upon. This decision in turn had second order consequences for organizations outside of SRU. In case C there were third order consequences of a serious and personal nature for another member of the accounting department.