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Case from journal
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Reference no. IECJ0211C-C
Simplified Chinese language
Published by: IMA - The Association of Accountants and Financial Professionals in Business
Published in: "IMA Educational Case Journal", 2009

Abstract

This is a Simplified Chinese version. This case study of a college in Taiwan highlights internal control and ethical issues in a nonprofit setting. Starting out as a small junior college in 1971, SanChou enjoyed a period of rapid growth and became accredited in 2002. However, it suffered from infighting among board members and a high turnover in its administrative ranks. Finally, it became a victim of embezzlement by one of its employees. The case is primarily intended for an introductory accounting course at either the undergraduate or graduate level. It provides students an opportunity to apply internal control principles in a real-life setting. It also makes them aware of the responsibility of top management to maintain effective internal controls.
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Abstract

This is a Simplified Chinese version. This case study of a college in Taiwan highlights internal control and ethical issues in a nonprofit setting. Starting out as a small junior college in 1971, SanChou enjoyed a period of rapid growth and became accredited in 2002. However, it suffered from infighting among board members and a high turnover in its administrative ranks. Finally, it became a victim of embezzlement by one of its employees. The case is primarily intended for an introductory accounting course at either the undergraduate or graduate level. It provides students an opportunity to apply internal control principles in a real-life setting. It also makes them aware of the responsibility of top management to maintain effective internal controls.

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