Accounting 240 – Alsheimer-Barthel – Managerial Accounting

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About this Guide

This guide provides students with recommended resources for conducting research for the project in Accounting 240 (Managerial Accounting) with Professor Alsheimer-Barthel.

Your Assignment

Find two interesting and relevant articles discussing topics related to two chapters from the thirteen chapters covered in the course textbook (two articles total, one each for two different chapters, for a total of two articles). Students will write and print a brief half-page summary of each article, including why it’s a good fit for the course, and turn this in along with a citation and link to the article.

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The thirteen chapters from the course textbook, Managerial Accounting, are listed below, along with a few key concepts or topics for each chapter.

  • Managerial Accounting and Cost Concepts (Mixed Cost Analysis, Fixed Cost, Sunk Cost, Opportunity Cost, Relevant Cost, Differential Cost)
  • Job-Order Costing (Job Order Costing in Manufacturing Companies, Job Order Costing in Service Companies)
  • Process Costing
  • Cost-Volume-Profit Relationships (Target Profit Analysis, Break-Even Analysis, Cost Structure and Net Income Volatility, Sales Mix)
  • Variable Costing and Segment Reporting: Tools for Management (Absorption Costing, Segment Reporting)
  • Activity-Based Costing: A Tool to Aid Decision Making (Overhead Analysis)
  • Profit Planning (Budgeting, Master Budget)
  • Flexible Budgets and Performance Analysis (Flexible Budget, Multiple Cost Drivers)
  • Standard Cost and Variable Analysis (Variance Analysis, Standard Cost)
  • Performance Measurement in Decentralized Organizations (Return on Investment, Residual Value, Transfer Pricing)
  • Differential Analysis (Make or Buy Decision, Drop or Retain Segment, Joint Cost, Special Orders, Utilization of Constrained Resources)
  • Capital Budgeting & Decision Making (Net Present Value Method, Internal Rate of Return, Profitability Index, Payback Period, Simple Rate of Return)


Search the library catalog (books+) for books on your topic. Your search results will include articles as well. Limit to books by choosing the appropriate box from the menu to the left of the results.


Search for articles in the following databases recommended for Accounting 240. These resources will require your Pipeline account information when you access them off campus.

  • Business Source Premier
    Provides abstracts and full text articles from periodicals (journals, magazines, and newspapers), in all disciplines of business, including marketing. Also includes company profiles, country reports, industry profiles, and market research reports.
  • Academic Search Complete
    Provides full text for more than 8,500 periodicals (magazines, newspapers, and scholarly journals), including full text for nearly 7,300 peer-reviewed titles, in all subject areas.
  • MasterFILE Complete
    Contains the full text of nearly 2,400 periodicals (magazines, newspapers, and scholarly journals), over 850 reference books, and more than 100,000 primary source documents in all subject areas, with content dating back to 1917. It also includes more than 1.5 million photos, maps, and flags.
  • Vocational and Career Collection
    Includes nearly 560 full text publications, some dating back as far as 1965, covering topics such as emotional and behavioral characteristics, psychiatry and psychology, mental processes, anthropology, and observational and experimental methods.


Finding good websites for college research can be difficult and time-consuming. Use the P.R.O.V.E.N. Test to evaluate sources for credibility:

  • Purpose: The reason the information exists. Is the purpose to sell, to entertain, to inform, to teach, or to persuade? Do the authors and publishers/sponsors make their purposes clear? Is this source designed for general readers or academic readers?
  • Relevance: The importance of the information for your needs. Does it relate to your topic? Does it meet the requirements of your assignment? Is it too basic or too advanced?
  • Objectivity: The reasonableness of the information. Is it fact or opinion? Is it biased? Do the authors use strong or emotional language, or leave out important facts or alternative perspectives?
  • Verifiability: The truthfulness and accuracy of the information. Where does the information come from? Can you verify it in other sources? Are there citations or links to other sources? What do experts say about the topic?
  • Expertise: The source of the information. Who are the authors, publishers, or sponsors of the information? Are they experts, or has the information been reviewed by experts? Is it posted on a personal website or blog?
  • Newness: The timeliness of the information. When was the information published or posted? Is it up to date? Is your topic in an area that requires current information (such as technology or current events), or will older sources work as well?

Recommended Websites

For more help locating reliable information online, see the Finding Credible Web Sources research guide.

How to Cite

You must use APA citation style for your references. The library has print copies of the Publication Manual of the American Psychological Association on reserve, and at the reference desk. You can find online APA citation guidelines here: