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This case exposes students to contingent liabilities, a complex topic they must grapple with in practice, via introduction of the problem of accounting for vacation pay earned but untaken. The case has been tested with both undergraduates and graduates. It is appropriate for students in an intermediate accounting course and can be completed either individually or in small groups. Grappling with issues related to contingent liabilities makes students appreciate the difficulties these present. The case allows students to consider the impact of a policy change on budgeting, firm financials, financial ratios, and the potential reaction from investors and employees. This case forces students to critically think about a little discussed business problem – contingent liabilities. Understanding the variability of a contingent liability and the firm’s handling of it constitutes the primary educational value of the case. Critical thinking and application skills are enhanced by considering the impact of both the existing contingent liability and steps necessary to eliminate it. Firms switching to unlimited vacation policies have been widely discussed in the press of late (Chen, 2020; Fontana, 2017; Henley, 2018; Jackson, 2018).

Authenticity is a complex character that is valued in service contexts. Frontline service employees (FSEs), as both brand representatives and individuals who interact with clients, can signal their authenticity to customers. The purpose of this study is to investigate how FSEs signal their authenticity to customers. The authors investigate authenticity signal themes and develop a typology of how FSEs use these signals in the workplace.

This research uses a multi-method approach: qualitative data were collected through in-depth interviews with FSE and customers and quantitative data were collected in a follow-up survey using a sample of financial planners.

Findings from both studies show that FSE can use signals reflecting the display of client-centricity, positive emotions, transparency and disclosure of personal information. A latent profile analysis reveals three authenticity signal profiles, differing in the extent to which FSE uses each of these signals.

This study identifies how FSEs can shape perceptions of authenticity in a service context, thus expanding theory by integrating both personal and brand authenticity perspectives. The findings further demonstrate that authenticity can be signaled on multiple dimensions, reflecting the complex nature of this construct.

The findings from this research can guide managers in developing workplace policies that enable FSEs to display authenticity in various ways to customers. Managers can further use the insights from this research to identify needs for FSE training and development.

The authors create novel insights into how FSEs signal authenticity to customers given their dual roles as individuals and brand representatives. This study offers nuanced insights into different types of signals and their application in a service context.

This study explores how firms develop innovation ecosystems through forming alliances with suppliers and the effects on innovation, economics and consumer welfare.

This study develops two game theory models to compare supply chain structures with and without ecosystem alignment. (1) A single supplier provides components to two competing manufacturers (one innovative and one non-innovative). (2) An innovative manufacturer (focal firm) aligns with a supplier that also supplies components to a competing manufacturer.

An ecosystem construction strategy that alliances use to reconfigure coopetitive relationships and ecosystem alignment is identified. A manufacturer aligning with a supplier will strengthen the monopoly of the alignment, which is beneficial to both Allies but always harmful to the competitor. Interestingly, such an ecosystem construction strategy may be beneficial to future innovation, the industry and consumers.

The findings raise several topics that warrant further exploration. For example, scenarios with multiple suppliers were not considered. Furthermore, the implementation of regulatory measures to mitigate the harmful effects of alignment on innovation should be investigated.

This paper provides a guide for enterprises seeking alignment and to the corresponding measures required to stimulate innovation within ecosystems. What’s more, the aligned firm should not always attempt to win the race but should instead take measures to encourage the competitor to share demand information.

Firstly, most research on supply chain management has focused on its economic impacts. There is a lack of research on the influence of ecosystem alignment on the innovation incentives of firms. Furthermore, the literature still lacks evidence of how ecosystem construction strategies can increase consumer welfare. In the present study, the authors model a complex market structure that includes a competitor, which is becoming increasingly common in high-tech markets. Thirdly, this paper is one of the few that examines the impacts of market-structure changes on innovation incentives. Most importantly, this study extends the current literature by studying coopetition in the ecosystem context.