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1 – 2 of 2The Max-Value Stores case provides an opportunity for students to apply the understanding of various financial reporting topics (revenue recognition, liability de-recognition…
Abstract
The Max-Value Stores case provides an opportunity for students to apply the understanding of various financial reporting topics (revenue recognition, liability de-recognition, accounting changes, and deferred taxes) to determine the applicable GAAP for recognizing gift card ‘breakage’, the estimated amount of gift cards that is unlikely to be redeemed. The case requires students to examine several technical and conceptual financial reporting issues in a real-world setting and helps to strengthen students? accounting research capabilities, understand implications of the choice of an accounting policy for performance measurement and financial statement analysis, and develop critical thinking and professional judgment skills.
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Sabyasachi Sinha and Naveen Kumar Malik
Data from HCL company and their corporate entrepreneurship activities were sourced using interviews and discussions. Secondary data was collected from the company website and…
Abstract
Research methodology
Data from HCL company and their corporate entrepreneurship activities were sourced using interviews and discussions. Secondary data was collected from the company website and other information available in the public domain.
Case overview/synopsis
This case narrates activities undertaken by the Enterprise Technology Office (ETO) of HCL Technologies Infrastructure Service Division to build the Corporate Entrepreneurship function. Around 2015–2016, the ETO started engaging with multiple people and organizations associated with the technology ecosystem outside the firm boundary for novel technologies and solutions. These entities included venture capitalists and start-ups. The ETO also began engaging with internal teams and existing customers to promote the identified novel technologies and innovative solutions. The ETO function grew organically by hiring resources from internal and external pools. ETO also undertook specific programs to increase the involvement of internal teams in their initiatives, like the Joint Exploration Program. ETO explored several options to further the ecosystem innovation strategy and institutionalize corporate entrepreneurship activities. The ETO team deliberated on ways to align the stakeholder goals and evaluate if technology could play a role.
Complexity academic level
This case can be used in any course on “Managing Corporate Entrepreneurship and Innovation,” “Strategic Management of Technology Enterprises” or any course focused on managing technology and innovation for graduate (MBA) or executive participants.
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