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Judy was a high-performing professional manager who was with her company for 15 years and was a manager for six. She was a confident, positive, and happy person but recently lost her confidence in herself and her abilities. She dreaded going to work because she never knew what she would face from her boss, Dennis. Dennis was a brilliant man who was recently promoted to Senior V.P. He was condescending, and he humiliated people in public. Complaints to the CEO and a harassment claim produced no results. Dennis did the CEO's dirty work and served a role needed in a fast-paced and profit-driven corporate culture. Judy enrolled in an MBA program to build her resume and her self-confidence. She faced a critical juncture in her career. Should she quit, transfer, complain to HR, or confront Dennis?

“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.

Corporate social responsibility, sustainability and business ethics.

This case has been designed for undergraduate students, with two target audiences. The first is business and management students following modules in corporate social responsibility (CSR), sustainability and business ethics. Here the accent is on allowing the students to explore and debate how CSR agendas are emerging within a specific sector of the retail economy. The second is students pursuing fashion, clothing, textile, retailing and consumer studies degrees and here the focus is on how some of the leading fashion goods retailers are addressing CSR. More generally the case can also be used on “Contemporary Issues” modules within general business and management programmes.

This small case offers an exploratory review of the emerging CSR issues currently being publicly addressed by the world's leading fashion goods retailers. It includes a brief introduction to CSR; a brief thumbnail sketch of the fashion goods industry; details of the method of enquiry; a description of the CSR issues currently being publicly addressed by the top ten fashion good retailers on their corporate web sites; and some critical reflections on the CSR agendas being pursued by these retailers. The case study is novel in two ways. First, it focuses upon what is an emerging market issue rather than on emerging markets per se though a number of the issues raised in the case have major implications for emerging economies. Second, it addresses the CSR issues being addressed by a number of the leading fashion goods retailers and as such it a not a case which relates to individual decision making. While the case is principally focussed upon the retail sector it ranges across the whole of the supply chain.

The paper provides an accessible review of the CSR issues and agendas currently being pursued by the leading fashion goods retailers and as such it will be of interest to academics, students and practitioners who are interested in both the fashion industry and corporate sustainability.

Teaching notes are available, please consult your librarian for access.

In 2011, Sherry Hunt was a vice president and chief underwriter at CitiMortgage headquarters in the United States. For years she had been witnessing fraud, as the company bought billions of dollars in mortgage loans from external lenders that did not meet Citi credit policy and sold them to government-sponsored enterprises (GSEs). This resulted in Citi selling to GSEs such as Fannie Mae and Freddie Mac pools of loans that were considerably defective and thus likely to default. Citi had also approved hundreds of millions of dollars' worth of defective mortgage files for U.S. Federal Housing Administration insurance. After reporting the mortgage defects in regular reports, notifying and working closely with her direct supervisor (who was subsequently asked to leave Citi after alerting the chairman of the board to these issues) to stop the purchase of defective loans, leaving anonymous tips on the FBI's and the Department of Housing and Urban Development's websites, and receiving threats from two of her superiors who demanded that she change the results of her quality control unit's reports, the shy and conflict-avoidant Hunt had to decide who she should tell about the fraud, and how.

The case gives students the opportunity to recommend how Hunt should proceed based on their analysis of the stakeholders involved. To aid instructors, the case includes Kellogg-produced videos of Hunt—the only on-camera interviews she has ever given—explaining what happened after she reported the fraud to Citi HR and, later, the U.S. Department of Justice. Within the case, students are also briefly exposed to legislation and bodies pertinent to whistle-blowing in the United States, including the Dodd-Frank Act, the Sarbanes-Oxley Act, and the SEC Office of the Whistleblower.

This case won the 2014 competition for Outstanding Case on Anti-Corruption, supported by the Principles for Responsible Management Education (PRME), an initiative of the UN Global Compact.

• Analyze stakeholders' motivations to prepare counter-arguments to the resistance one might encounter when reporting unethical behavior

• Write a script for who to tell, how, and why

• Discuss how incentive structures, management, and culture play roles in promoting or hindering ethical behavior in organizations

• Identify behaviors that help a whistle-blower be effective

• Gain experience resolving ethical dilemmas in which two values may conflict, such as professional duty and personal ethics

Analyze stakeholders' motivations to prepare counter-arguments to the resistance one might encounter when reporting unethical behavior

Write a script for who to tell, how, and why

Discuss how incentive structures, management, and culture play roles in promoting or hindering ethical behavior in organizations

Identify behaviors that help a whistle-blower be effective

Gain experience resolving ethical dilemmas in which two values may conflict, such as professional duty and personal ethics

The learning outcomes are as follows: students should be able to provide definitions for ethical dilemmas; students should be able to identify ethical dilemmas in a real business context; and students should be able to determine the outcomes of applying given decision-making models to a specific scenario.

The aim of this study is to demonstrate the complexity of ethical decision-making in start-up enterprises in emerging markets. The study draws on two well-known decision-making models to illustrate how their application in this context may lead to conflicting outcomes. The study data was collected through reflective entries provided by the business proprietor. These were followed up by three in-depth interviews. The data was supported by analysis of company documents provided by the case. The study demonstrates the crucible moments in entrepreneurial startups that give rise to ethical questions and the need for decision making. It demonstrates the complexity of ethical decision making in emerging contexts. The study business elected to maintain anonymity for commercial protection. This limits the scope of information that may be divulged. The study and the accompanying teaching note provide context for how to apply decision-making frameworks to real business dilemmas. This study contributes to scholarly work on teaching business ethics to undergraduate students.

Final Year Undergraduate.

Teaching Notes are available for educators only.

CSS 3: Entrepreneurship.

Based on the negotiation between Google and the Chinese government to allow access by Chinese citizens to a high-speed Chinese version of the Google search engine. In order to reach agreement with the Chinese government, Google had to agree to allow the government to censor access to some sites turned up by Google's search engine. In agreeing, Google compromised its open-access policy. There were inquiries into the agreement by the U.S. Congress and some outcry from U.S. citizens.

To learn how to analyze a negotiation from the perspective of each party when one is a government and the other a private-sector organization; a subpoint here is the difference between short-term and longer-term interests. To address the difficulties of balancing business ethics and financial objectives; an important point here is to address what it means to be ethical in a for-profit business environment. To understand the long-term effects of short-term actions.

Ethical Entrepreneurship; Internationalization of small and medium enterprises (SMEs).

Bachelor and Master courses in International Management and Entrepreneurship.

A German medical scientist developed a product which was able to absorb alcohol in blood and consequently reduced the alcohol-level. He tested it with the participation of 170 volunteers at a private party. The product was consumed after alcohol consumption and the result was an alcohol reduction by 20-70 per cent. In addition, the volunteers had either no or only small symptoms of a hangover. The students shall discuss the different business models the medical scientist could implement by taking into account ethical issues. To give them necessary working data, the case includes European environmental data (including information about the European food industry and the functional drink market), an insight into the European legal issues of starting a business in the food segment (including definitions of “food”, “food supplement” and “health claim regulation” and how these factors impact entrepreneurial decisions), current events in the European food branch and examples of possible competitors. The case is built on a real product development and on current information and facts.

To become involved with entrepreneurial thinking and entrepreneurial decision-making. To debate ethical issues in the entrepreneurial process. To become aware of the complexity of internationalization in the field of SME as well as to reflect upon and sketch appropriate strategies.

Teaching note.

The purpose of this paper is to raise the question of whether having ethical values dictate actions at defining moments and builds upon theoretical frameworks in ethics, entrepreneurship and national culture. Three ethical approaches recommended for this case are: ends-based, virtue-based and rules-based.

The methods of data collection were both primary and secondary. Primary data were collected through face to face and phone interviews with the primary subject. Secondary data were obtained through research journals and articles.

This case study illustrates the experiences of a young female entrepreneur in Tanzania, Africa. It investigates the role of cultural practices, unemployment, corruption and ethics in shaping business decisions. The Tanzanian culture and business climate typically view women in traditional roles, while men dominate in corporate roles. These factors limit the ability of women to succeed. Elisa King is determined to pursue her dream to create a business beneficial to her community. To realize her dream, King finds herself in an ethical dilemma brought on by an overall corrupt culture.

This case is appropriate for undergraduate- and graduate-level courses with an ethics component.

Using this case, the students will be able to: understand the ethical issues such as “Management by Trust”, and having specific “Code of Conducts” in an organization; analyse the unethical behaviour that can occur inside the organization based on ethical theories such as egoism, utilitarian, deontology and virtue theory; discuss elements that promote fraudulent behaviour using the fraud triangle framework; explain how internal control contributes in deterring fraudulent employee behaviour; and analyse strategic approach to handle employee misconduct to reduce the risk of fraud.

The owner of Fortune Weddings, Anis, realized that his business was not as profitable as it used to be in the early years. He was suspicious of his employee Samera, for the sudden change of her luxurious lifestyle, but he did not inquire her as she was a hard working employee and customers were fond of her friendly attitude. Nissa, the wife of Anis, received message from customer to confirm the payment, but when she checked the bank account, the money was not there. Further investigation by Nissa revealed that it was Samera who was stealing money from the company. She used to give her personal bank account to customers to transfer their payment. Anis must decide the appropriate course of action to resolve the issues as soon as possible. Failing to do so will incur more incidences of stealing.

The intended audience for this case study are both undergraduate (BBA) and postgraduate students (MBA, MSc) who are taking the Business Ethics course.

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.

The case study will help to learn about the importance of pre-sanction precautionary measures before lending to self-help groups (SHGs), to learn about the potential lapses and errors while sanctioning SHG finance and to learn about the importance of bank’s guidelines and compliance before sanctioning loans.

This case study details the tenure of Seema in a rural branch of Safe Bank of India located in Haryana which she joined as a manager in the year 2016. She overachieved the target given by the district collector office, and going by the tide, she kept her reliance on the references provided by non-government organization (NGO) without complying the bank’s instructions. She committed errors while sanctioning the loans, which led towards the upsurge of non-performing assets of the branch. Later on, after investigation it was discovered that she did not follow fundamental bank’s instructions. In wake of those lapses and errors, how she could have avoided those lapses and secure the public money? What were the most important documents while granting agriculture finance and what due diligence she should have taken? How did she treat calls from the government departments? Was she right in trusting the suggestions of the NGO?

This case study caters to students of various streams, namely, management, business administration and law, and can be targeted at both undergraduate and postgraduate students. It could be suitable for several types of courses and students. Furthermore, this case study can also be targeted for various training programmes for bank employees and employees of various lending institutions engaged in agriculture finance and credit linkage programmes.

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.