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- Title
Segment Reporting and Segment Profitability: A Case Study on General Electric.
- Authors
Heron, Nicole M.; Markelevich, Ariel
- Abstract
This case study uses segment data from General Electric's SEC filings to provide students in managerial and cost accounting courses the opportunity to see how a variety of classroom topics apply to a real-world company. Students are required to find relevant segment-related data in 10-Ks. By using financial accounting data to make managerial accounting decisions, the case serves as a link between financial and managerial accounting. This case has four independent requirements that focus on a different topic related to segment reporting: (1) segment performance measures, (2) segment profitability, (3) segment decision-making, and (4) segment reporting changes as connected to corporate structure and strategy. In each requirement, students are asked to prepare a memo and supporting analysis based on the relevant segment-related data. The modular nature of the case provides instructors with flexibility for implementation in a variety of managerial and cost accounting courses at the undergraduate and graduate levels. JEL Classifications: M40; M41.
- Subjects
UNITED States. Securities &; Exchange Commission; MANAGERIAL accounting; COST accounting; ACCOUNTING; PROFITABILITY
- Publication
Issues in Accounting Education, 2023, Vol 38, Issue 3, p119
- ISSN
0739-3172
- Publication type
Article
- DOI
10.2308/ISSUES-2021-040