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“Jessica’s dilemma: honesty or loyalty” is the true story of a Staff Accountant, Jessica, who discovered embezzlement by the controller, Michael. Jessica worked at a US subsidiary of a multinational organization. One of the company’s vendors contacted Jessica regarding unpaid invoices. Following up on the inquiry, Jessica found suspicious manual journal entries in the general ledger. When she questioned her boss, Michael, about her findings, he first denied the situation, then blamed another employee, and ultimately tried to intimidate Jessica so that she would not press the issue. Jessica’s investigation led to the discovery that Michael had been embezzling money from the company. To complicate matters, Jessica and her husband had a close relationship with Michael and his wife outside the office. Jessica had to make a choice between being loyal to a family friend and being honest and loyal toward her employer.

The authors obtained the information for this case from the staff accountant and her husband via a series of interviews. The information was verified via publicly available news articles on the presented case. Additionally, legal documents, which were publicly available, were also used for information. The name of the company and the names of the individuals in the case were changed to protect the identities and privacy of the involved parties.

An instructor can use this case in business ethics, introductory management, human resource law or accounting courses targeting undergraduate or introductory MBA students. This case is best used in the beginning of the suggested courses, as the instructor introduces ethical dilemmas, ethical frameworks, and stakeholder theory. The case is designed so that students do not need a background in business or business ethics to be able to successfully complete the case analysis. Additionally, the case provides a platform to discuss the differences in an ethical vs an unethical manager and how to respond to such a situation.

Many employees are afraid to report ethical wrongdoing to upper management, or to engage in ethical dissent. When upper management is receptive to reports of wrongdoing, ethical dissent within the organization to upper-level management has more organizational benefits than when the issue is shared with coworkers or external agencies. This is because upper management has the power to make a difference in the situation and may be able to keep the situation within the organization to eliminate possible reputation problems for the organization. The presented case can be utilized to discuss the importance of feeling safe in an organization as it pertains to reporting wrongdoing within the organization and how organizational culture and leadership can enhance or diminish that feeling.

Poverty, business strategy and sustainable development. International development planning and poverty alleviation strategies have moved beyond centralised, top-down approaches and now emphasise decentralised, community-based approaches that incorporate actors from the community, government, non-governmental agencies and business. Collective action by Bottom of the Pyramid residents gives them greater control in self-managing environmental commons and addressing the problems of environmental degradation. Co-creation and engaging in deep dialogue with stakeholders offer significant potential for launching new businesses and generating mutual value. The case study rests on the tenets of corporate social responsibility. It serves as an example of corporate best practices towards ensuring environmental sustainability and community engagement for providing livelihood support and well-being. It illustrates the tool kit for building community-based adaptive capacities against climate change.

The field-based case study was prepared from inputs received from detailed interviews of company functionaries. Company documents were shared by the company and used with their permission. Secondary data was accessed from newspapers, journal articles available online and information from the company website.

The case study is about the coming together of several vital agencies working in forest and wildlife conservation, climate change adaptation planning for ecosystems and communities, social upliftment and corporate social responsibility in the Kanha Pench landscape of Madhya Pradesh in Central India. The case traces several challenges. First, the landscape is degrading rapidly; it requires urgent intervention to revive it. Second, the human inhabitants are strained with debilitating poverty. Third, the long-term sustainability of the species of tigers living in the protected tiger reserves of Kanha and Pench needs attention as human-animal conflicts rise.

The case would help undergraduate and postgraduate students studying sustainability and corporate social responsibility.

At the end of the case discussion, students should be able to:

▪ Evaluate the relevance of community and networks to immigrant entrepreneurs.

▪ Appreciate the entrepreneurial journey of immigrant entrepreneurs in the South African context.

▪ Consider the challenges of the socio-economic environment affecting businesses in South Africa.

▪ Make an informed decision regarding how creating a family entrepreneurial ecosystem can mitigate business risk.

▪ Critically evaluate which strategies could exploit any further opportunities and grow the businesses.

In April 2022, Ahmed Mujtaba Razzak, director of Montage Interior Solutions, a design, building and construction company based in Mayfair, Johannesburg, was preparing for the official opening of the company’s newly-built Clifton Mall. Ahmed, whose family had immigrated to South Africa from Pakistan in 2004, had big goals for the mall: he wanted it not only to be profitable for his family, but also to help uplift the lives of the shop owners and the members of the surrounding community, many of whom were also from Pakistani immigrant families. Thus, instead of having to rent the units, shop owners were able to buy them under sectional title. The model promised the benefits of unit ownership for the shop owners and a quicker return on investment for Montage. As he prepared for the opening, Ahmed wondered whether he had set everything up for the venture to be able to achieve his goals.

The case study provided a deeper understanding of different challenges, approaches and strategies used in immigrant start-ups. The case study included various business and entrepreneurship themes focused on immigrant start-ups, strategy and diversification, family business and business growth. It also considered both individual and contextual factors influencing immigrant entrepreneurship, insofar as family and the business are “inextricably intertwined”, where the effects of social exchange between generations meant that successful enterprising families showed tremendous respect for the sensitive relations between the business and the family.

Postgraduate Diploma, MBA, Masters, Executive Education

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.

Public sector management, policy-making, sustainable development, post-Communism.

The case is designed to be used with undergraduate-level and MBA/MPA students. With undergraduate levels, the case can be used on the subject strategic management. In MBA/MPA programs, this case can be used in subjects such as strategic planning for public administration. Here, it can be stressed as being about the problems faced by a country on the long road toward democracy. Issues to be discussed in class include: environmental scanning, competitiveness, public policies and strategic agenda.

At the most general level, the case allows for the analysis and evaluation of the strategy and performance of the Albania from 1928 to 2014 along economic, political and social dimensions, using the techniques of country analysis (see Country Analysis Framework, HBS No. 389-080). Depending on time limitations and the particular objectives of the individual instructor, the case can be used to explore all phases of the nation's development or, alternatively, to focus on a specific era, such as Albania, in the way toward a free market economy. The case provides a setting in which to explore the diamond model as a tool for analyzing competitiveness and setting the economic policy agenda. In the Albania case, we highlight diamond analysis in an emerging economy. Albania also highlights the transition from a planned economy to a market economy, and the importance of a cross-border regional integration in competitiveness.

The case is written to serve a number of purposes: Understanding the problems and challenges to sustainable development, especially in a post-communist emerging economy like Albania. The transition/changes that all policymakers have to go through in their efforts for sustainable development of the country. To discuss production factors and the importance of a growth model based on the production factors.

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 on Moodcafe captures the journey of the start-up and its entrepreneurs from the beginning till the fund-raising stage. The case brings forth critical decisions that each entrepreneur or the team of co-founders have to address during their start-up journey. This short case gives opportunity to delve into two aspects mainly a) As a founder, which investor should one choose for seeking funds and what should be the terms and conditions of investment? and b) How can one review and assess the business model of a start-up?

As the operational entity of China Yiwu Commodity Market, Yiwugou is designed to integrate online and offline business to upgrade the physical market by relying on and serving the physical market. It aims to highlight Yiwu Market where every physical shop is related to an online shop, thus protecting honest trade. The strong support from more than 70,000 physical shops owned by Yiwugou ensures the first-hand supply that poses a problem for most e-commerce merchants, and equips Yiwugou with competitive advantage. In terms of marketing, Yiwugou is now aiming at commodity markets across the country through the “Center Plan”, and advertising in public space such as airports. Relying on physical market, Yiwugou Hall distributes commodities with Yiwu's features and superior sources of goods to other places, and connects local market players to Yiwu market, establishing an unobstructed supply channel.

This case puts students in the shoes of Mexican entrepreneur Rodolfo Corcuera of the tech startup Aliada, an online platform that matches maids with customers in Mexico City. With backing from one of Mexico City's newest venture capital firms, Corcuera's business now needs to scale, and he is considering how best to position his offering to those on whom his business model depends–maids and customers. To tackle this, students will learn about basic concepts from psychology that can inform marketers. More specifically, they will learn how basic human needs (nurturance, security) fuel self-regulatory goals (promotion and prevention goals, respectively), which in turn impact how people approach their consumption goals. Students will analyze Aliada's current Facebook ads, watch videos of some of Aliada's current maids and customers to assess whether they seem more motivated by promotion or prevention goals, and recommend optimal messaging for Facebook ads and subway banners in order for Corcuera to be most appealing to these two target audiences who may have different motivations.

An employee&s husband made violent threats to the store manager of a Las Vegas shop specializing in skin care, makeup, fragrance, and hair care products of an international company. The manager wanted the employee terminated. The employee confessed that her husband also threatened her. The employee's personnel file contained no performance problems, but the store manager admitted that she had kept a separate file with such documentation. The Executive Director and the Director of Human Resource Management wondered what they should do.

The case describes the international problem of money laundering and summarizes U.S. bank regulations aimed at reducing money laundering activities. The introduction of H.R. 3886 in 2000 was one in a series of attempts to formalize U.S. banks' monitoring of their customers. The bill was prompted by a government report that named and criticized U.S. banks for laundering billions of dollars linked to drug trafficking, fraud, and organized crime. Interest groups in favor of H.R. 3886 were predominantly law enforcement agencies that viewed current anti-money laundering laws as ineffective. Groups opposed to the bill included the American Civil Liberties Union, which believed that the collection of more information about bank customers' activities was an invasion of privacy, and the American Bankers Association, which claimed that the legislation would impose unnecessary costs on banks. The case can be used to introduce the distributive politics framework for analyzing non-market issues and formulating nonmarket strategies in the context of government institutions. The epilogue reveals that H.R. 3886 died before it ever reached the House floor, but that an expanded version of the legislation ultimately passed---with the support of stakeholders who originally fought it---as part of the USA PATRIOT Act after the terrorist attacks of September 11, 2001. This stance reversal provides an opportunity to explore how events, public opinion, and the media can create windows of policy opportunity

Utilize a framework for analyzing options for non-market action – Formulate a strategy for nonmarket action – Recognize how public opinion influences the opportunity for non-market action through events and/or new information, political actors, media coverage, and policy windows