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The learning objectives (or expected learning objectives and outcomes) are to be achieved by linking them with particular concepts, theories and models. These include conducting a situational analysis of the social business, namely, Lilly Apartments’ Welfare Association; explaining the characteristics and mindset of the leadership, particularly the social entrepreneurial leaders; analysing the conflict among the team members; and designing strategic solutions for combating crises and attaining operations’ effectiveness.

Lilly Apartments’ Welfare Association Karachi was registered under the Act of 1860 of the Government of Pakistan. The members established this Association to oversee the affairs of the maintenance of the apartments, including the provision of utilities, particularly water, sanitation, lifts, generators, parking, security and a park with a small play area for children. The front-burner issue of the Association consisted of mis-governance (causing underperformance), including maintenance of buildings within apartments; recovery of funds from the past executive committee (EC) members due to their massive corruption; managing defaulters’ issues (i.e., the members who did not pay their monthly maintenance fees) and deficiency of funds; inefficient and corrupt practices of the majority of the employees, including one manager and two supervisors; and task-related and personal conflicts between the leadership members. The EC of the Association was elected every year and presently it had only four months left. The research design used for this case study involved conducting 12 interviews, four each involving EC members, former EC members and senior residents, which were analysed to learn the challenges and achievements of the Association. Moreover, pertinent records of the Association were reviewed. The canons of research ethics and soundness were applied.

This case study is suitable for the students of social entrepreneurship or strategy or strategy and leadership. The study level is for graduates in management science, including MBA and EMBA students. This case study is suitable for teaching at any point but ideally near the middle or end of the aforementioned courses.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.

The impact of corporate governance on internal controls and quality of financial disclosures.

Analysis of a real financial fraud event for a non-US multinational corporation. The case relies on accessing and analyzing annual reports for the firm, both before and after the fraud. Additional information on industry governance characteristics are provided in the case itself so that students can compare the firm to the industry.

This business case is centered on the analysis of Schneider Electric, a French multinational corporation, which had to restate their financial statements in 2011 because of accounting fraud. Following this event, Schneider undertook major changes in their board structure to improve internal control mechanisms. This pedagogical business case familiarizes students with international differences in ownership and board structure and emphasizes potential corporate governance changes after financial statement fraud.

Managerial finance, corporate finance, international finance, auditing. This case is more appropriate for upper-level undergraduate and graduate courses.

The case describes the policies followed by the Government of India to attract private investments for Oil & Gas exploration. This case is based around observations made by the Comptroller and Auditor General of India on some of the petroleum sharing contracts and the remedial measures suggested by a committee appointed by the Government. The case describes how such contracts are structured elsewhere and raises issue about how such contracts can be structured and managed by the state.

This case is focused on the allegations of corrupt practices within the strategic leadership at the board level of an international sports organization – the Asian Football Confederation (AFC). The theoretical premise is that the practices and decisions of the AFC’s leadership will have a profound impact on the AFC’s performance. However, because the AFC is the continental governing body, the impact is theorized to be far larger, across an entire industry. In writing the case, the authors were guided by upper Echelons theory (UET) (Hambrick and Mason, 1984; Hambrick, 2007; Hambrick et al., 2015), which argues that an organization’s strategic direction is directly influenced by its leader’s values. The authors selected UET for the theoretical framework, as it considered a spectrum of factors from industry, leader characters (values), their choices and the results of their actions. Such a comprehensive theory aligned with the complexities of the AFC and its leadership. In constructing the case roadmap using UET, the authors first adopted an ethnographic methodology. This was motivated by the fact that one of the authors had been embedded for many years as part of the leadership team at the AFC. His career work notes based on direct interactions and observations of these leaders helped in two ways: to identify the complex set of personal characteristics of these leaders (i.e. background, their careers outside football and financial standing) as they originated from 47 different nationalities. UET refers to these as observable factors to better theorize the hidden intentions of their alleged corrupt behaviors. UET identifies this second set of non-observable factors as psychological factors. These two different sets of observations combined helped to theorize their drivers, intentions and strategic decisions (options). For the second methodology, the authors accessed archival, publicly available media news and reports to understand the consequences of their actions to the AFC and the Asian football industry. This completed the final parts of the UET framework (Yamak et al., 2014).

This case relied on information that was widely reported within international media, press announcements by various organizations, published decisions by tribunals and publicly available information on the AFC. All of the names and positions in this case are actual persons.

This case focuses on the role and influence of the AFC as the Asian football governing body. The AFC is a member of the world football governing body – FIFA. With a US$1bn budget, the AFC has a strong impact on the future of football among Asia’s three billion people. Unfortunately, the AFC has been unable to create the value in its sports events or properties that attracts fans and investors. Central to this problem is the issue of corruption and corruption allegations within the AFC, especially with regard to its leadership. This case, therefore, attempts to highlight the various issues, discusses the circumstances around these challenges and brings forth the complexities of leading a truly international organization across 47 countries. Such factors are then tied to the value of the organization’s products or services in the marketplace.

The case is written and designed for a graduate level (MBA) class or an upper level undergraduate class such as corporate strategy, leadership, international management, international marketing, contemporary issues in management, cross-cultural management, sports management and sports marketing. In general, the case will also be a good fit for courses that discuss leadership, organizational strategy, organizational structure, organizational ethics and organizational behavior.

Undergraduate courses: Auditing, Leadership, Management accounting. Postgraduate courses: Leadership, Management accounting.

Auditing, Leadership, Management accounting

This case documents the journey of a professional accountancy organisation, namely, the Malaysian Institute of Accountants (MIA) and document the MIA’s journey on the establishment of digital blueprint for the accounting profession in Malaysia including some major milestone in innovating audit evidence-gathering technique by introducing e-confirm for auditing bank confirmation in Malaysia. This case highlights the significant role played by a lady chief executive officer (CEO) in embarking into the digitalisation of the accountancy profession and practice in Malaysia. While the ultimate objective of digital blueprint is to transform the accounting and auditing practices in Malaysia, the CEO has led by example by embedding digitalisation within MIA’s practices itself.

The learning outcome of this paper are as follows: to develop students’ understanding on the right attitudes, skills and characters that a successful leader should possess in contemporary business environment by focusing on dilemma and stereo-typing faced by women leaders; to develop the students’ understanding on the changes in business environment particularly the rise of digital technology that affecting the ways in which accounting functions in organisations; to encourage students to be aware that technical accounting knowledge is just one of the key success factors in the career of a professional accountant. The case offer insight into accountants’ role in digital environment and the development needed for accounting profession; to demonstrate how auditing process can benefit from the advancement in technology; and to encourage critical discussion on the development of accounting profession in Malaysia. The case aims to develop students’ critical discussion on the roles of MIA as a regulator of accounting profession and to appreciate historical development of accounting profession in Malaysia. The case also aims to encourage students to realise the existence of other professional accounting bodies, accounting practitioners and academic accountants, and together with MIA, they play significant role in shaping the accounting profession in Malaysia.

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

The case has a strong implication on the role of effective leaders in ensuring that significant efforts involved in digitalisation journal, a vital need for the accountancy professional to continue to be a relevant profession, is a success.

CSS 1: Accounting and Finance.

Women leadership, Digitalisation, Professional accountancy organisation, Electronic bank confirmation, Malaysia

Anhui Winall Hi-Tech Seed Co., Ltd., a high-tech seed enterprise integrating crop seed research, production, processing and marketing at home and abroad, is the first seed company listed on GEM in China. Its main business is research and development, breeding and marketing of seeds of hybrid rice, edible rape, cotton, melon and vegetable, with hybrid rice as its leading product. In terms of business model, Winall Hi-tech is engaged in procurement, production, sales and promotion of modified varieties and after-sales service. However, Winall Hi-tech also has to face a few potential problems.

Strategy.

The case study is intended for organization theory and strategic management courses at the undergraduate and postgraduate (MBA) levels.

The case describes a company located in a fictitious developing country. The main activity of the company is the exploitation and production of tin, which it has developed over its 40-year history (1971-2011). During the first 33 years, it developed three capabilities: namely, technical, productive and the generation of trust among employees. The case illustrates three characteristics of capabilities: problem solving and complexity, practicing and succeeding, and reliability over time. The case also illustrates a paradox related to capabilities and shows three of its causes: path dependency and lock-in to a given course of action, structural inertia, and the absence of a capability dynamization function. In 2009, the company was faced with the need to reshape its capabilities and the arrival of a new President to the company provided the appropriate occasion to analyse this option.

These include: understanding what an organizational capability is and what its main characteristics are; understanding the process by which an organizational capability emerges and develops, and how it may be eroded in a given scenario; understanding a paradox an organization faces when capabilities are developed; and understanding why the concept of dynamic capabilities does not add power to the concept of capabilities.

Teaching notes are available, please consult your librarian for access. Videos with interviews of employees of the case company are also available.

This case study can help the reader to understand how to build an effective board for family business, and why evolving board structure can help family firm to sustain for a longer period in Market. Reader can also learn about role of independent director, CEO's Succession process and ways to deal with duality issue that family owned enterprise may face during a transition from generation X to Y.

This teaching case study describes various decision-making situations using example of a Pakistani family firm and entrepreneurs who started the business few decades back in France. This partially disguised case is based on actual events. The data are collected based on discussions with family business owners and minutes of meetings. The objective of study is to make sense of the family business theories e.g. socio emotional wealth stakeholder and agency. Case readers can also learn about the family’s business governance practices using diverse scenarios presented in this case.

This study is suitable for graduate and undergraduate studies.

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 7: Management science.

Strategy, competitive analysis, remittance industry.

Undergraduate and postgraduate business and management.

This case study examines the money transfer and foreign exchange industry in the Middle East context particularly United Arab Emirates. It focuses on the strategy making process. Possible business level strategies different firms can employ will be a consideration in the process of strategy making. Also, the stakeholder perspectives in the strategy making process are also dealt with. The characteristic required for cost leadership, differentiation, and focus needs to be matched with the context to arrive at an optimal strategy. The importance of arriving at a strategy to avoid being stuck in the middle during a period of financial crisis is one of the key areas of discussion.

This case can be used to teach: the stakeholder perspective, business level strategy, cost leadership, differentiation, remittance industry, foreign exchange business, and strategy process.

A teaching note is available on request.

This case on “Corporate governance: a farce at Volkswagen (VW)” is set in September of 2015. The precipitating events, which started with the Emissions scandal and tampering of the technology, unfold a history of threatening organizational culture, deliberate cheating, and failure of good governance. The case presents that though the outgoing CEO took the responsibility for the event but said that he was shocked by the event and stunned that the misconduct of such a scale could occur in the VW Group. Given the roles and responsibilities of board of management and the supervisory board, how could the scandal of such magnitude go unnoticed? Were robust corporate governance practices being not followed at VW?

The case is based on the material available in the public domain, records, press reports, published books, interviews published by key board members of Volkswagen and the company website.

This case can be used for undergraduate senior classes or graduate and executive education level courses in corporate governance and ethical practices. This case will sync best with the topics around Board Composition and size, Board Independence, fiduciary duties of supervisory board, board duality and leadership and its impact on organizational culture.