A fraud case study.pdf

A fraud case study.pdf

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时间:2019-03-03

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1、CARLMENCONICASEWRITINGCOMPETITIONFraudatBucadiBeppo:AVillainTuscany?TheIMA®CommitteeonEthicsandRaefLawson,ByThomasP.MihajlovandCMA,CFA,CFP,CPA,Ph.D.,VPofResearchandProfessor-in-Residence,areproudtoannouncethatWilliamF.Miller,CPAThomasP.MihajlovandWilliamF.Miller,CPA,h

2、avewontheBestCaseAwardinthesixthannualCarlIn1993,asmall,successfulMinneapolisrestaurantMenconiCaseWritingCompetitionfortheircase,companynamedParasoleRestaurantHoldings,Inc.“FraudatBucadiBeppo:AVillainTuscany?”TheopenedanItalianrestaurantnamedBucadiBeppo(orcompetitioni

3、snamedinmemoryofCarlMenconi,Joe’sBasement).InanerawhenredsaucewasaredflagwhoheldleadershippositionsinIMAformanyyearstosavvydiners,therestaurantfeaturedamenuwithandservedaschairoftheIMACommitteeonEthics.family-styledishesservedonhugeplatters.Onweek-Theobjectiveofthecom

4、petitionistodevelopandnights,hour-longwaitsfortableswerecommon.Ondistributebusinessethicscaseswithspecificapplicationweekends,crowdstrailedoutthedooranddownthetomanagementaccountingandfinanceissuesandstreetevenduringfrigidMinnesotawinters.thatusetheIMAStatementofEthic

5、alProfessionalInashortperiodoftime,thecompanyopenedmoreYZISK.COMPracticeasareferenceorguidancetool.ThewinningthanadozenBucadiBeppo(Buca)restaurantsinfive.MARcaseandteachingnotesareavailableforuseinastates.In1996,BucawasspunofffromParasoleRestau-classroomorbusinesssett

6、ing.IMAacademicmem-rantHoldings,Inc.,andaprofessionalmanagementteamberscanaccessanddownloadtheteachingnotesYZISK/WWWheadedbyCEOJosephP.MicatrottowasbroughtintofromtheAcademicTeachingNoteslibraryinLinkUpleadthecompany’snationalexpansion.InApril1999,IMA.Otherswhowanttou

7、sethecaseandnotesBucacompleteditsinitialpublicoffering(IPO)andwasTION:MARshouldcontactTaraBarkerattbarker@imanet.org.listedontheNASDAQ.ShortlyaftertheIPO,MicatrottoILLUSTRAalsotookontheroleofchairmanoftheboardofdirec-40STRATEGICFINANCEIJuly2012tors.Bythebeginningof200

8、0,Bucawasoperatingmorestates.Totalsalesincreasedtomorethan$240million.than40restaurantsin10states.Thecompanyemployedmorethan

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