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1 – 10 of over 2000
Case study
Publication date: 27 April 2023

Sujeewa Damayanthi, Kumudu Kapiyangoda and Tharusha Gooneratne

The focused case is a “disguised case” developed based on a real-life apparel company in Sri Lanka. The authors have disguised the company name and have not revealed the identity…

Abstract

Research methodology

The focused case is a “disguised case” developed based on a real-life apparel company in Sri Lanka. The authors have disguised the company name and have not revealed the identity of the key respondents and any data, which makes the firm obvious. However, the processes and practices reported represent the actual scenario of the company (gathered through interviews done mainly with the case protagonist, General Manager (GM) – Risk and Controls) and the authors have not fabricated any data.

Case overview/synopsis

Having established itself as a pioneer in the apparel industry in Sri Lanka, Dots & Lines reached the pinnacle of its performance in 2019. Following the outbreak of COVID-19, the situation turned unfavorable: global customers canceled orders by the end of the first quarter of 2020. It experienced settlement delays, increased freight charges and supply chain barriers. The virus spread among the operational staff, leading to health and safety issues and absenteeism. On April 2020, the executive committee gathered and decided to form a position titled “General Manager (GM) – Risk and Controls” and a team to turn around the company. Dots & Lines witnessed the harvest of the risk management turnaround measures pioneered by GM – Risk and Controls, from the first quarter of 2021 with impressive revenue and profit figures. It developed a pool of key strategic customers, while key performance indicators dashboards and the risk matrix provided vital insights in moving forward.

Complexity academic level

The case, Dots & Lines is written for use in undergraduate and graduate-level classes in business administration and management degree programs. The focus aligns with discussions on industry competition, controls and risk management. Of further importance, the case is applicable to discussions on topics in strategic management accounting courses.

Details

The CASE Journal, vol. 19 no. 5
Type: Case Study
ISSN: 1544-9106

Keywords

Case study
Publication date: 4 November 2019

Yan Du and Elie Salameh

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…

Abstract

Learning outcomes

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.

Case overview/synopsis

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.

Complexity academic level

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.

Supplementary materials

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

Subject code

CSS 1: Accounting and Finance

Case study
Publication date: 1 January 2011

Keyur Thaker

Management control system, corporate performance management, budgeting, planning, multinational organization.

Abstract

Subject area

Management control system, corporate performance management, budgeting, planning, multinational organization.

Study level/applicability

Graduate and executive education level management programs.

Case overview

General Motors India (GMI) operations established in 1994 and grew steadily, unlike her startling global performance. In 2007, GMI unveiled its new vision and mission for aggressive growth, expansion and establishing presence across all segments. With increased globalization of General Motors Corporation (GMC), the strategic importance of GMI for sourcing was envisaged. The case describes the organization structure and management control systems at GMI and the changes onto new strategy and vision. The case narrates the unique futures of its control systems such as dual reporting and matrix organization, business plan deployment (BPD), budgeting, performance measurement and compensation system.

Expected learning outcomes

The financial planning and control system in a large decentralized multinational subsidiary. Typical organizational responsibility structure and administrative and functional, dual-control mechanism. Appreciate strategic planning and budgeting process and how the strategy is cascaded through multiple key result areas and the BPD board. The business environment and strategy dynamics and its relationship with the prevalent control system. Opportunity for students to speculate the changes in control system in wake of radical changes in the business and company environment. Opportunity to introduce Simmons (1995) levers of controls and management control system package.

Supplementary materials

Teaching notes.

Details

Emerald Emerging Markets Case Studies, vol. 1 no. 1
Type: Case Study
ISSN: 2045-0621

Keywords

Case study
Publication date: 9 July 2021

Diana Franz

This case is based on Weatherford International’s settlement with the Securities and Exchange Commission (SEC) and the Department of Justice (DOJ). Both the SEC and the DOJ were…

Abstract

Theoretical basis

This case is based on Weatherford International’s settlement with the Securities and Exchange Commission (SEC) and the Department of Justice (DOJ). Both the SEC and the DOJ were critical of Weatherford for its violations of the Foreign Corrupt Practices Act and for its “inadequate internal controls.” This case explores the Foreign Corrupt Practices Act (FCPA) violations and issues related to internal controls.

Research methodology

Case study.

Case overview/synopsis

This case is based on Weatherford International’s settlement with the SEC and the Department of Justice. Weatherford provided equipment and services in the oil and gas industry. Because international markets were growing faster than domestic markets, Weatherford made a strategic decision to pursue growth in international markets. The oil and gas industry has high levels of operating risk as did the countries that Weatherford decided to pursue operations in. However, despite the decision to take on additional risk, Weatherford failed to implement adequate systems of internal controls. The title of the case “A Perfect Storm” refers to Weatherford’s trifecta of operating in an industry with high levels of corruption risk, countries with high levels of corruption risk and failing to implement adequate internal controls despite those high operating risks (Department of Justice, 2013). Weatherford was ultimately assessed a $152m penalty for its violations of the FCPA that included bribery, volume discounts, improper payments and kickbacks.

Complexity academic level

Undergraduate and graduate auditing classes.

Details

The CASE Journal, vol. 17 no. 3
Type: Case Study
ISSN: 1544-9106

Keywords

Case study
Publication date: 17 November 2015

Pauline Ang, A.K Siti-Nabiha and Lian-Kee Phua

Accounting and Finance (Performance Management and Management Control System).

Abstract

Subject area

Accounting and Finance (Performance Management and Management Control System).

Study level/applicability

Postgraduate Students in Business and Management.

Case overview

This is a case of SmartBay System Integrator (SSI), an IT infrastructure system integrator based in Malaysia, a company that was facing declining profit margins. SSI was reputed to be a well-established locally owned system integrators in the northern region of the country, and the services it provided included building IT systems with high-end servers, networking solutions and software applications. Apart from the urgent need to improve sales, SSI intended to reduce the number of one-off customers and resolve the issue of increasing customer complaints. The complaints given to the company by customers revolved around the sluggish response to customers' requests, including delays in quotations and proposals, constant rescheduling of meeting with customers as well as unfavorable perceptions regarding the competency of SSI engineers. This case requires the analysis of the structure and control systems adopted by SSI to determine whether they are appropriate for the nature of the business and have suitable systems in place to resolve the issue of customer complaints.

Expected learning outcomes

This case can be used to teach the use of control systems in managing human resource issues in the context of highly specialised technical professionals in small service firms. In addition, the case also illustrates the need to match an appropriate control system to a specific type of organisational structure. In addition, the case can be relied upon to teach the differences between the various types of organisational structures and the different forms of control systems.

Supplementary materials

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

Details

Emerald Emerging Markets Case Studies, vol. 5 no. 7
Type: Case Study
ISSN: 2045-0621

Keywords

Case study
Publication date: 8 May 2018

Richard C. Hoffman, Wayne H. Decker and Frank Shipper

This case illustrates the rationale for adopting employee ownership, and difficulties in implementing employee empowerment beyond investment. In the beginning it focuses on why…

Abstract

Synopsis

This case illustrates the rationale for adopting employee ownership, and difficulties in implementing employee empowerment beyond investment. In the beginning it focuses on why Jerry Pritchett, one of the co-founders of Pritchett Controls, decided to convert it to an employee-owned company. In the body of the case, it details the efforts of the company to operate under its new ownership structure in an increasingly competitive environment. Although Pritchett established employee owners, only selected High Performance Work Systems (HPWS) practices have been implemented. The issue that reader must grapple with is whether other HPWS practices should be adopted or not.

Research methodology

Primary data were collected by interviewing eight managers including the current and former CEO at two of the firm’s three locations. Secondary data were used to supplement industry and competitive information.

Relevant courses and levels

Human resources courses, especially those that focus on strategic human resource management, organizational development, and how high performance organizations can be built, would be most appropriate for this case.

Theoretical bases

The primary theoretical foundations for this submission are shared entrepreneurship and HPWS. Knowledge of leadership, employee ownership, human resources, corporate governance, organizational culture and strategy would also be helpful in analyzing this case.

Details

The CASE Journal, vol. 14 no. 3
Type: Case Study
ISSN: 1544-9106

Keywords

Case study
Publication date: 4 December 2017

Akhileshwar Pathak

The case discusses the issues related to Zee Tele Films Limited's claims that the Board of Cricket Control of India was “state” and could act arbitrarily in the award of…

Abstract

The case discusses the issues related to Zee Tele Films Limited's claims that the Board of Cricket Control of India was “state” and could act arbitrarily in the award of telecasting rights. The “state” as defined in Article 12 includes “other authorities”, and these are subject to the constitutional limitations. The right to equality requires them to not act arbitrarily. A body which is an instrumentality or agency of the government is “other authority”. The term has been subject to judicial interpretation. The Supreme Court, by a majority judgement, in the Zee Tele Films Case ruled that the Board is not “other authorities” within Article 12 of the Constitution.

Details

Indian Institute of Management Ahmedabad, vol. no.
Type: Case Study
ISSN: 2633-3260
Published by: Indian Institute of Management Ahmedabad

Keywords

Case study
Publication date: 20 January 2017

Mark Satterthwaite and John-Lindell Pfeffer

Describes Nintendo's rise to dominance in the home video game industry in the late 1980s. Then presents the challenges Nintendo faced in 1990 as 16-bit processors entered the…

Abstract

Describes Nintendo's rise to dominance in the home video game industry in the late 1980s. Then presents the challenges Nintendo faced in 1990 as 16-bit processors entered the market against the 8-bit Nintendo Entertainment System.

Details

Kellogg School of Management Cases, vol. no.
Type: Case Study
ISSN: 2474-6568
Published by: Kellogg School of Management

Keywords

Abstract

Subject Area

Strategic management, operation management, health and safety

Study Level/Applicability

The authors have been developed the case to be applied for a diploma, undergraduate students and it might help the students in the postgraduate. The case is appropriate for courses in the area of strategic management, operation management and health and safety.

Learning outcomes

The learning outcomes are as follows: to understand the importance of animal disease prevention and the correct procedures for dealing with disease outbreaks in an animal facility; to reinforce the importance of adherence to strict procedures and chain of command by Life Sciences and Conservation sections in preserving the health of animals, zoo staff and visitors; to recognize the importance of disease monitoring and control in wildlife conservation; and to understand the importance of concrete experience in related positions to provide leaders like Director Mark Craig with the skills to handle such a big responsibility. Al Ain Zoo has such leaders along with a dedicated and resourceful management team that has proven capable of placing the institution among the best conservation parks in the world.

Case overview/synopsis

Large collections of animals of diverse species found in zoos and animal parks present a considerable challenge to facility managers in developing and implementing programs to prevent and control the spread of animal diseases. One need to only think about the nightmare consequences of an illness that could decimate a population of animals in a public setting such as a zoo and, in a worst-case scenario, spread to staff, visitors and even the public at large. Biologists have clearly shown how certain types of animals can act as reservoirs for disease viruses, for example, chimpanzees harboring the simian immunodeficiency virus that mutated to HIV or chickens and ducks spreading avian influenza virus to poultry workers and then to the public. Thus, disease control in zoos is an issue of the utmost importance, and managers and operators neglect it at their peril. The reputation and indeed the very existence of an animal park rests in the hands of a dedicated group of managers, veterinarians and technical staff, as well as zoo workers who must strictly follow procedures to prevent and contain animal-borne diseases. This case study focuses on the work of one man in a large internationally known facility to develop, implement, test and evaluate an innovative program for animal disease control. So, what would you do if you were the director of a large metropolitan zoo and your staff veterinarian came to you and said that there was an outbreak of a serious viral disease among a group of animals? Could you have prevented the disease? How will you treat the sick animals and stop the disease from spreading? Is there a risk of the zoo staff contracting the disease from handling sick animals? What about zoo visitors? These are all questions that are addressed in this new and intriguing case study focused on managing animal diseases in the setting of a zoo or wildlife park. Mark Craig, Director of Life Sciences at the Al Ain Zoo in the United Arab Emirates, has plenty to say about the planning, science and management skills necessary to insure that a large population of diverse wild animals remains healthy and thriving. The Al Ain Zoo is the largest of its kind in the Middle East, and while he has been in charge of the animal welfare program for more than six years, there have been few incidents of disease and all have been contained. What can be learned from his effective strategies and leadership skills is clearly discussed and illustrated in this unique real-world case study.

Complexity academic level

The authors have developed the case to be applied for a diploma, undergraduate students and it might help the students in the postgraduate. The case is appropriate for courses in the area of strategic management, operation management and health and safety.

Supplementary materials

Teaching notes are available upon request for educators only. These teaching notes should be shared solely with the instructor and students should not have access to. Please contact your library to gain login or email support@emeraldinsight.com to request teaching notes.

Subject code

CSS 11: Strategy.

Details

Emerald Emerging Markets Case Studies, vol. 9 no. 2
Type: Case Study
ISSN: 2045-0621

Keywords

Case study
Publication date: 15 February 2022

Jamie O’Brien and John-Gabriel Licht

The technical reports released by the National Transportation Safety Board, along with secondary data in the form of available public data, such as news reports, interviews and…

Abstract

Research methodology

The technical reports released by the National Transportation Safety Board, along with secondary data in the form of available public data, such as news reports, interviews and memos, were used to round out the synopsis of the case study.

Case overview/synopsis

This case explores the events that led up to the crash of United Airlines Flight 717 (for anonymity), in Sioux City, Iowa, on July 19, 1989, and the subsequent investigation. The case uses secondary sources to highlight the positive team interactions between the pilots that led to the crash landing not being as catastrophic as it might have been with 185 survivors in an extreme crisis scenario. The teaching note focuses on the importance of cognitive bias, psychological safety and teamwork in a crisis situation, and practical recommendations for managers at all levels.

Complexity academic level

Organizational Behavior at the undergraduate and graduate level. Leadership and Change at the graduate and graduate level.

Details

The CASE Journal, vol. 18 no. 2
Type: Case Study
ISSN: 1544-9106

Keywords

1 – 10 of over 2000