David Gray, assistant professor of accounting, and
Gerald Hamsmith, professor of accounting emeritus, had their case study titled “Divisional Concerns at Patterson’s Fine Chocolates” published in the 2009 edition of
Annual Advances in Business Cases. This journal is published by the
Society for Case Research, which exists to promote the development of materials and methods for case-based instruction.
This case is part of a series of Patterson’s Fine Chocolates cases and classroom exercises developed for courses throughout the accounting curriculum. Through the use of a common subject company, the accounting department is helping students understand that accounting issues and analyses are rarely confined to one course’s subject matter. In addition to helping students improve technical abilities, the assignments require students to communicate findings and recommendations and explore and resolve ethical issues.