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The case uses secondary data. The data was collected from the company’s founder.

ParisZigzag is a media-experiential company engaging in media-related activities, such as content creation on social networks, designing and producing books and magazines, with a distinct focus on lifestyle themes. Additionally, the company organizes tours and cultural events in Paris that resonate with and enhance specific lifestyle choices or cultural identities. The company uses both online media and events as tools for advertising, allowing brands and companies to enhance their visibility among audiences. During the global health crisis, the capacity to swiftly adapt and transform proved to be a critical factor for ParisZigzag.

This case study shows how a fast-growing startup could cope with an uncertain and threatening economic and health environment, in particular:

1. entrepreneurs’ reactions to crisis and the crucial role of resilience in responding quickly and constructively to crises and ensuring a startup’s survival; and

2. the significance of proactive planning for future strategies and adapting the business model to tackle forthcoming challenges.

This instructional case can be used in financial and managerial accounting courses and entrepreneurship courses of the graduate or undergraduate level of business programs. This case requires fundamental knowledge in accounting and management.

Through the discussion of this case, students will have better understanding of the conceptual stakes related to accounting treatment for goodwill and factors determining goodwill impairment testing. The case also discusses the determination of the cost of capital and the impact of taking into account certain factors related to country risk for determining the discount rate in an international framework.

Greenfields Company continues to expand through acquisitions in emerging markets. The company aims to overcome the complexity of measuring goodwill subsequent to the initial recognition. The case was written to illustrate challenges of estimating the appropriate discount rate to be used in the goodwill impairment testing as investments in emerging countries give rise to many discount rate measurement problems such as the availability of statistical data and the risk assessment to be considered.

The case can be used at undergraduate or postgraduate level and it requires fundamental knowledge in accounting and corporate finance.

Teaching Notes are available for educators only.

CSS 1: Accounting and Finance.

Through the discussion of this case, students will have a better understanding of the managerial dilemma associated with the implementation of management control in an early-stage firm. Students will provide proposals to improving current management control. Finally, this case encourages students to think about the costs and benefits of implementing formal management control systems.

As the company grows, it becomes difficult to keep control of the organization. The organizational structure of Majid Al Futtaim (MAF) Carrefour Jordan is too centralized, and the top management is confronted with information overload, which inhibits their ability to pursue strategic goals. The department managers are also confronted with communication problems, and they are evaluated based on the indicators that were out of their control. Processes and rules do not permit managers sufficient autonomy, and neither do these motivate employees towards organizational strategic goals. It is obvious that many control issues needed to be addressed in MAF Carrefour Jordan. However, given the limited budgets, MAF Carrefour Jordan managers need to decide which control systems to implement first.

This case can be used in an introductory cost accounting and management control course at the undergraduate or postgraduate level. The case should be introduced after students attained a baseline understanding of management control system fundamental concepts. However, this case is equally effective in introducing concepts to students who are new to management control systems.

Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

CSS 1: Accounting and Finance