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Managerial accounting instructors often have little access to real world cases that foster deep learning in the classroom. In particular, real data that offer opportunities to explore patterns, identify issues, and recommend actions are rarely available. This authentic case and associated teaching note seek to fill that void. We use the context of performance and variance analysis and require students to use real data to identify patterns and issues and recommend appropriate action. The setting for the case is an economy hotel chain. This implies that students are able to explore a significant management accounting issue in a setting that is reasonably familiar to most (if not all) students.
Thomas G Calderon, University of Akron
James W Hesford, University of Lethbridge
Mina Pizzini, Texas State University
Michael J Turner, The University of Queensland