Kansas City Zephyrs Baseball Club, Inc. 2006

Posted: 30 Oct 2009

See all articles by Krishna Palepu

Krishna Palepu

Harvard University - Harvard Business School; Harvard University - David Rockefeller Center for Latin American Research; Harvard Business Review; NBER; International Academy of Management

Date Written: September 11, 2009

Abstract

This case centers around a dispute between the owners and the players regarding the profitability of professional baseball teams in connection with the negotiations for a new collective bargaining agreement. The case describes the financial statements of the baseball club Kansas City Zephyrs, and discusses several items whose accounting treatment is under dispute between owners and players. Students are asked to resolve these disagreements and determine the team's true profitability. The discussion reveals the tensions in performance measurement, and illustrates the fundamental issues in accrual accounting. The case is best used as an introductory case in a course on financial reporting or performance measurement.

JEL Classification: M41, A20

Suggested Citation

Palepu, Krishna, Kansas City Zephyrs Baseball Club, Inc. 2006 (September 11, 2009). HBS Case No. 110-022, Harvard Business School Accounting & Management Unit, Available at SSRN: https://ssrn.com/abstract=1495718

Krishna Palepu (Contact Author)

Harvard University - Harvard Business School ( email )

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