Professor Susan Anderson presented a teaching case for tax instructors at the annual meeting.
Susan Anderson, professor of accounting in the Martha and Spencer Love School of Business, presented a paper at the American Accounting Association annual meeting in Atlanta in August.
The paper, “Sweetness and spice: Tax issues for foodies,” is a teaching case for tax instructors.
The paper’s abstract reads:
A food blog and a 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 CPA Vision Project (2012) including improving students’ abilities to interpret converging information, think strategically and critically, communicate effectively, and adeptly use technology. Student responses also indicate that the case helped develop their issue identification, tax research and writing skills.
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