ACCT 2310 SU Equity in College Athletics for GSU & Stakeholder Power Worksheet

I’m trying to study for my Accounting course and I need some help to understand this question.

The video presentation does not need to be done by you me and my group members will do that part.

The AD tasked you to prepare a cost analysis in Excel and a four-to-six minute long video presentation (for its advisory board made up of key parties) about the following analysis, findings, and recommendation:

  1. Collect data – select a school and collect the athletic department data:
    a. Go to the U.S. Department of Education’s Equity in Athletics Data Analysis (EADA) database.
    b. Select a school that is in the ‘NCAA Division I-FBS’ Sanctioning Body (e.g., a Pac-12 school).
    c. Access, download, and save your school’s athletic department data from the most recent year.
    d. Identify the following: total direct costs by team, total indirect costs, total number of male athletes,total number of female athletes, total number of teams, and total FTEs (full time employees).
  2. Compute costs and analyze the indirect cost reallocation and operational change options – compute the total cost per male athlete and the total cost per female athlete for each of the following:
    a. Using ‘total number of athletes’ as an allocation basis for indirect costs
    b. Using ‘total number of teams’ as an allocation basis for indirect costs
    c. Using ‘total number of FTEs’ as an allocation basis for indirect costs
    d. Decreasing the number of existing male athletes by eliminating the football team.
    e. Increasing the number of female athletes by starting a new women’s team. Assume that the additionalnumber of female athletes is equal to the average number of existing athletes per female team; and thatthe additional cost is equal to the existing average total direct cost per female team.
    (Hint for d and e only: first, categorize each indirect cost as fixed or variable, and if the latter, with respect to what operational activity; then, briefly explain the extent to which each operational change likely impacts the indirect costs incurred. Use ‘total number of athletes’ as an allocation basis for indirect costs).
    Then, to analyze each option, think about how each option impacts the total cost per athlete metrics.
  3. Plot the stakeholders and match to options – plot stakeholders’ power and interest, and match to options a. Plot the key stakeholders (see Appendix A) in the power-interest matrix using stakeholder analysis.
    b. Match each of the options (in #2a to 2e) in the stakeholder power-interest matrix based on whichoption best meets the needs of each stakeholder. Briefly explain your reasoning for plots and matches.
  4. Compute costs and analyze the activity-based costing option – compute the total cost per male athlete and the total cost per female athlete using activity-based costing. Assume that the total indirect costs are attributable to the following activities: training & practicing (15%), playing games & special events (20%), therapeutic & medical care (30%), academics & advising (20%), and maintenance & repairs (15%). a. For each these activity, identify the activity level (e.g., unit, batch, organization-sustaining, etc.)
    b. For each activity, compute the amount of the total indirect costs attributable to it
    c. For each activity, identify an appropriate cost driver (and briefly explain your reasoning)
    d. For each activity, compute the activity rates
    e. Compute the total applied overhead for male and total applied overhead for female
    f. Compute the total cost per male athlete and the total cost per female athlete.
    g. Match this option in the stakeholder power-interest matrix (in #3). Briefly explain your reasoning.
  5. Recommendation –which one of the six options (#2a to 2e, or 4) does your team recommend? Briefly explain your reasoning based on your analyses above (#2-4) and consider each of the following concerns: a. Title IX viewpoints (Hint: consider both the metric used and the underlying principle in Title IX)
    b. Stakeholder viewpoints (Hint: consider the stakeholders who benefit and those who are harmed)c. Ethical viewpoints (Hint: consider one supported versus one violated ethical viewpoint per Appendix B)
  6. Peer evaluation due 24 hours after Exam 1 – very soon after the due date for these deliverables, you will be assigned another team’s video presentation to evaluate in Canvas using the grading criteria on page 3. Three different students will also evaluate your team’s video presentation using the same grading criteria. These peer evaluations will inform team case points.


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