The professor of accounting’s teaching case illustrates how advances in technology and social media occur without the issuance of directly applicable tax guidance.
Susan Anderson, professor of accounting in the Martha and Spencer Love School of Business, co-authored the case titled, “Sweetness and Spice: Tax Issues for Foodies,” which appeared in Vol. 31, No. 1 of Issues in Accounting Education.
Anderson and her co-author Lynn Stallworth, associate professor of accounting at Appalachian State University, received the 2015 American Taxation Association/Deloitte Teaching Innovation Award for the case. The award is presented annually to tax professors for their innovative teaching technique or method in an undergraduate or graduate tax course.
The case’s abstract reads:
“A food blog and catering business provide an issue-rich context in which students examine tax issues involving individuals, a partnership, and a single owner LLC. The case illustrates how advances in technology and social media occur without the issuance of directly applicable tax guidance, thus introducing students to uncertainty in interpreting the tax law and providing professional advice. The goals of the case are to increase students’ (1) abilities to identify tax issues for individuals and small home-based businesses, (2) tax research proficiency, (3) written communication skills, (4) technical knowledge, and (5) experience in tax planning. The case helps students develop four of the core competencies expressed in the AICPA’s (2012) CPA Vision Project, including improving students’ abilities to interpret converging information, think strategically and critically, communicate effectively, and adeptly use technology. Student responses to a posttest questionnaire indicate that the case helped develop their issue identification, tax research, and writing skills.”