Posted by & filed under Accounting Information Systems, Accounting Principles, Advanced Accounting, All Articles, Auditing, Cost Accounting, Ethical Dilemma.

In April 1967, hamburger lovers in Uniontown, Pa., south of Pittsburgh, met a newer, bigger burger. Introduced by a local McDonald’s, it was called the Big Mac, and for 45 cents it delivered, as a 1970s jingle would have it, “two all-beef patties, special sauce, lettuce, cheese, pickles, onions on a sesame-seed bun.”

1. How many Big Macs are sold annually?
2. How many McDonalds franchises did Mr. Deligatti own in the Pittsburgh area?
3. Who sang the song used in the commercial, called the The Ballad of Big Mac?
4. What is the Big Mac index?
5. Do you think that Mr. Deligatti should have been compensated for his invention? Explain.

Source: Grimes, W. (2016) Michael James Delligatti, Creator of the Big Mac, Dies at 98. The New York Times, Nov. 30 (Retrievable online at