La Maison Des Comptables: A Tax Research, Data Management, and Data Visualization Case

Abstract

This teaching case integrates the tax and accounting information systems curricula to help students apply research-based outcomes to critical business processes. The setting involves sales and excise tax compliance for out-of-state alcohol shipments, a complex context given the variation between state laws and nuances in the application of general tax rules created by the 21st amendment. The various case components require students to research state tax law, employ data management techniques to apply those laws to a large dataset, and create data visualizations to aid managers with business decision-making. Components of the case can be implemented concurrently or sequentially across multiple courses in the accounting curriculum or as a stand-alone case in a single course. Requiring students to identify and apply tax law across multiple courses helps students see through individual course silos and understand how various accounting disciplines are interconnected.

Department(s)

Pendleton Family School of Accountancy

Document Type

Article

DOI

10.2308/ISSUES-2023-096

Keywords

accounting education, data management, data visualization, excise tax, sales tax, tax research

Publication Date

5-1-2025

Journal Title

Issues in Accounting Education

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