Search results

In 2013, ‘Fashion Destination’, a well-established clothing retailer considered setting up a clothing and accessories rental service. They hired a market research agency ‘Wright & Company’ to conduct a research on the sustainability and profitability of such a business model. The consultants collected primary data and did an extensive analysis for Fashion Destination. Based on the secondary research, expert interviews, extensive qualitative and quantitative research the consultants recommended the management to start a clothes and accessories rental service but suggested that the product offering be limited to formal clothes only and offer accessories. Vishal had doubts despite of the go-ahead signal from consultancy. He wondered what recommendations should he accept and which needed further verification.

The learning outcomes are as follows: learning about the concept of informal innovation in comparison with the formal innovations; understanding the drivers and barriers of informal innovation in an organisation; identifying the enablers of informal innovation in an organisation; and analysing the outcomes of informal innovation in non-monetary/non-financial/non-pecuniary terms.

The case study emphasises the importance of informal innovations in the manufacturing industry. The case is an attempt by the authors to bring about a clear distinction between the formal and informal open innovations.

The teaching case can be used for undergraduate- and post-graduate-level courses such as BBA, MBA and executive MBA.

Teaching notes are available for educators only.

CSS 11: Strategy.

The learning outcomes are as follows: to understand the problem of informality and how it develops, taking advantage of the control flaws of public and private institutions and its growth by the legitimacy of society; to analyze the role of the regulatory body in its fight against informality from the area of its influence, which is the energy sector; to analyze the economic and social impact of a solution like the one proposed in the case; to analyze the impact at the level of public policies of solutions such as the one proposed in the case; and to review the strategy of the hand of technology that can achieve the development of original solutions to fight against informality.

The case study was written on the basis of a real success story that explains the development of a technological solution that allowed the Supervisory Agency of Energy and Mining of Peru to effectively deal with informality in the commercialization of fuels, which became a reference in the region. The story begins by recreating the system that existed for the commercialization of fuels and how the shortcomings of this system itself encouraged the appearance of informal merchants who benefited from the situation. It also explains how the regulatory authority decides to deal with this problem by creating a special unit that confronts this issue and how, after some failures, an original strategy was able to be designed with the help of technology to control informality.

Business schools, where different aspects can be analyzed, such as the strategy used in the supply chain of informal or formal commerce. It is also recommended for use in master’s programs in specific sectors, such as public management or energy management. Finally, it can also be used in entrepreneurship, given that informal entrepreneurship is considered as a new line of research in this field.

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 11: Strategy.

Human resource management.

It is appropriate for graduate students majoring in human resource or business management. Students who are interested in studying Asian economies in the world, as they are the most growing economies in the world and at the same time have a shocking number of people employed in the informal sector.

This case study talks about women workers who face a glass ceiling at the management level and deplorable working conditions at the informal level. This case involves women in the paper bag-making business, a part of the urban informal sector. The paper bag-making business provides employment and income generation for the urban poor. The focus in this study is on women production workers, rather than entrepreneurs or professional managers. Focus of the study will be on the change in the pattern of income distribution within the family-based household, the degree of bargaining power derived from productive work and income and impact of technology on the plight of unskilled women force and how technology and vocational training can lead to utilization of manpower being wasted because of lack of synergy between technology and the informal sector in India. Expected learning outcomes Four key points of selection, training, assessment and leadership all have been addressed in this case study, and the relevance of these points is important from the point of view of management students who have to understand the linkages and the hidden costs these informal sector occupations come with and then to device an appropriate strategy to bring and use these human resources to their full capacity by utilizing the existing resources instead of adding new ones, which in development economics is known as Solow residual.

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

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.

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.

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.

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

Since the concept of rental clothing business was new for Indian market and very few players were dealing in it, ‘Wright & Company’ consulting did an exploratory research to understand the model. Through two expert interviews and extensive survey of the business model of existing players across countries, they developed better understanding of kinds of business models, range of products offered, customer expectations and concerns regarding such service and business challenges. The research showed the purchase intention but further detailed primary research was required to validate the findings. To conduct the quantitative survey they designed a questionnaire but was not sure of the appropriateness of the questionnaire and thus wanted to pre-test it and construct a final detailed questionnaire. Vishal also wondered if he needed to do more extensive in-depth qualitative research.

After completion of the case study, students will be able to identify and discuss ways in which informal financing of the kind discussed in the case study can provide new or different opportunities for access to alternative financing schemes; assess the role of“social capital” in micro and small business development and to understand and apply the role of social capital for female entrepreneurs in the Global South; critically analyse and reflect on the new role of digital technologies in challenging traditional patriarchal social norms and exclusion and ultimately be able to evaluate the role of digital technologies in terms of its practical implications for female entrepreneurs; and understand the role played by socio-cultural and historical contexts in female-owned/managed businesses within informal sectors of the economy. Furthermore, the students should be able to discuss how these contexts provide opportunities or challenges for actionable/robust/relevant business plans for female entrepreneurs.

This case study aims to create a platform for classroom conversations around: context of entrepreneurship in informal economies, challenges of accessing finance, women entrepreneurship, opportunities of digital entrepreneurship and resource acquisition and social capital. Overall, this case study intends to inspire and cultivate additional voices to advance authentic understanding of informal business practices in the financial sector that go beyond traditional formal western settings. This case study is based on a true story relating to the “sou-sou” financing system – an informal financing scheme – originating from West Africa which has been transported to other parts of the world including Latin America and the Caribbean (LAC) and other parts of Africa. The characters involve Maria, the main protagonist; Eunice, from LAC; and Fidelia from West Africa. With first-hand information from Eunice and Fidelia, Maria learnt about the ideological principles and the offerings of flexibility, trust, mutual benefits and kinship of the sou-sou system and was inspired to integrate digital technologies as a sustainable game changer for accessing microfinance. This case study draws on the contextual understanding of the economy in the Global South as well as the gender-based aspects of entrepreneurship as key aspects of women entrepreneurship and digital entrepreneurship. The sou-sou system is presented as a practical solution to the challenges faced by women entrepreneurs in the Global South to access finances, and the integration of digital technologies is considered instrumental not only in reinforcing the traditional system but also in transforming the entrepreneurial prospects for these women.

This teaching activity is aimed at postgraduate students in Master of Management and Master of Business Administration programmes. It can also be used for short executive courses, specialised PhD seminars and advanced bachelor programmes. This case study could be taught in the field of entrepreneurship in areas related to technology, gender, women entrepreneurship and financing in the context of the Global South.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.

After reading and analyzing the case study, the students would be able to understand the critical role of the International Financial Reporting Standards (IFRS)-compliant accounting principles in facilitating strategic alliances between publicly traded international corporations and emerging companies in informal business environments, design the company’s accounting system to ensure the application of the accounting standards contained in IFRS and understand the accounting process for properly recording a company’s transactions.

This case study deals with Giulia’s decision to take on the proposal of a conglomerate to acquire a 45% stake in her travel agency, Know Cuba First Travel Agency (KCF). Giulia was an Italian entrepreneur based in Havana, Cuba. She has dealt with informal business practices in the Cuban tourism industry. However, Foreign Investments Ltd., a publicly listed company, needs formal accounting if investing in the venture. If Giulia agrees with the proposal, an accounting information system would have to be implemented to comply with the investor’s requirements.

This case study is suitable for financial accounting undergraduate courses.

Teaching notes are available for educators only.

CSS 1: Accounting and finance.

The learning outcomes of this case study are to identify the role of non-governmental organizations (NGOs) in social upliftment of developing countries, understand the functioning of NGOs, understand the challenges faced by the NGOs in day-to-day operations and discuss the probable solutions for the same, appreciate the role of leader and leadership in an NGO, study the working style of NGO leaders, appreciate the importance of having a formal organizational structure for these informal organizations (NGOs) to ensure the sustainability of their ventures and design a sustainable organization structure having a proper succession plan for the NGOs.

The case study is about one NGO – Mahesh Foundation – located in a small town named Belagavi, nestled in the state of Karnataka, India. Mahesh Foundation worked towards the upliftment of poor children infected with HIV. Today, fighting against all odds, Mahesh Foundation is a safe shelter home for 45 HIV-infected children in the age group of 6–18 years and has reached more than 2,000 beneficiaries from the time of its inception (2008). In addition, Mahesh Foundation also provides skill-based education to the HIV-infected, slum and underprivileged children. The foundation also supported the livelihood of underprivileged women and till date has supported more than 1,500 needy women. Mr Mahesh Jadhav, the founder member of Mahesh Foundation, has been successful in overcoming different challenges faced by the NGO, may it be the requirement for funds or shelters or social agitation. However, Jadhav was worried about the succession planning of his organisation. Mahesh Foundation, being run as a one-man show, Jadhav was bothered about its sustainability after him. The case study therefore highlights and discusses the importance of having a formal organization structure for such informal organizations, thereby having a proper succession plan to ensure their perpetual existence.

This case study is best taught as part of a graduate and postgraduate Business Administration (BBA/MBA) programme, Management Development Programme or Executive MBA Programme.

Teaching notes are available for educators only.

CSS 11: Strategy.

Human resource management, organizational psychology, organizational behaviour, school management and leadership and general management

The case is appropriate for undergraduate, post-graduate and executive-level courses related to human resource management, organizational psychology, organizational behaviour, school management and leadership and general management, or in the courses, where it is needed to illustrate how one of HR activities – successful adaptation of new employee is performed.

Young teacher, Laura V., getting a position as English language teacher in the same gymnasium she has graduated herself – J. Balčikonis gymnasium at Panevėžys city. It was her dream to become a teacher, and new job at prestigious school, famous for its long standing tradition and strong culture was promising a lot. Case refers to first half year of Laura's experience. She was happy with handling the subject she taught, but faced challenges to come to good terms with old generation teachers and active students. Case describes the ways she overcame this with the help of a mentor and the leadership style of school's director.

To understand the importance of socialization (orientation) in establishing person-job and person-organization fit; to examine socialization (orientation) as an outcome and as a process, formal and non-formal types of it; to understand the difference in behaviour change tactics: behaviour modification and socialization; and to understand the forms of teacher education – pre-service and in-service training.

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