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The teaching case is designed to be used by students in higher education institutions at the undergraduate level. This case may also be relevant for staff at the bursary departments of any public universities or public organizations that have biological assets.

This case provides a study on agricultural activity at Universiti Pengurusan Malaysia (UNIPM). The purpose of this case is to create greater awareness for case users on the accounting framework and on methods recommended for recording specific assets in agricultural activity, i.e., biological assets. This case provides users with experience in explaining the nature of an organization’s agricultural activities and accounting for biological assets as recommended in the Malaysian accounting framework. In addition, users are exposed to some current issues in accounting standards, such as ethical issues. In this case, Fakhrul, an accountant at UNIPM and a leader of the Asset Unit, was responsible for reporting the value of all UNIPM’s assets, including biological assets. He was instructed to accurately recognize, measure, and disclose the value of biological assets according to the appropriate accounting standard. Furthermore, UNIPM had been urged to replace the existing accounting standard of the Malaysian Private Entity Reporting Standard (MPERS) with the Malaysian Public Sector Accounting Standard (MPSAS). Fakhrul was considering how to account for and report biological assets according to the new MPSAS. This case is a decision making or ‘unfinished’ case which is suitable for financial accounting and reporting courses. The names of the people and the university are fictitious, but the details were based on actual events. A series of interviews were conducted with the key players to gather the data. Other useful documents such as the university’s annual report, university’s website and the deer reports were also referred.

The primary objective of this teaching case is to provide an opportunity for case users to understand both the accounting framework and the methods recommended for recording specific assets in agricultural activity. More specifically, the teaching objectives of this case are to achieve the following learning outcomes: to identify the relevant accounting standard for recognizing, measuring, reporting, and disclosing biological assets by public universities in Malaysia, to apply the appropriate accounting treatment in recognizing, measuring, reporting, and disclosing biological assets in accordance with the appropriate accounting standard for public universities in Malaysia and to understand the ethical issues involved in deer valuation methods.

Teaching notes are available for educators only.

CSS 1: Accounting and finance.

This case presents the staffing problem of Manuel Garcia, president of Saint Catherine School (SCS). He needed to incentivize quality teachers to stay with the school but he faced three challenges. First, the school is located in a far flung city in Mindanao, Philippines. Second, the city is economically depressed and the parents are price-sensitive. Third, the school is dependent on tuition revenue and collections barely cover school expenditures. Manuel would have to find creative solutions and defend his decision to the teachers and the Board of Trustees.

The researchers relied on primary data to write the case although the Chairman opted that the school name and all the characters names be disguised. The researchers interviewed individually the Chairman of the Board, President, Vice Chancellor for Academics, University Registrar, Finance Director, and Human Resource Manager of the school. The researchers also interviewed faculty members as a group. The information on the exhibits were culled from reports presented by the administrative team.

The short case is a learning tool for students taking a degree in educational leadership and management. It can be used as part of an integrating module for graduate students. By this time, students would have had prior lessons in financial, trend, and ratio analysis. The case can also be used to reinforce lessons in the following courses at the undergraduate or graduate level: human resource management, data-driven decision making, financial resource management, educational policy, and even communication. Further, the case is suited for school administrators attending executive development programs. Running a school is more than managing the curriculum. There is a business side that has to be considered. This case helps teachers-turned-administrators consider the financial implications of human resource management decisions. In this instance, salaries and benefits.

The Neenan Company is a construction firm based in Fort Collins, Colorado, known for their efforts in pioneering the advancement of the design/build approach to construction. With a history of industry leadership, innovative contracting methods, and ethical business practices, the company now faces management, customer relations, and financial challenges. Serious structural problems were discovered in a number of public schools and other buildings built by the company. Thrown into a whirlwind of shock, Randy Myers, President of the company, must consider how to respond to the crisis, and how to prevent these issues in the future. Written from his perspective, this case provides a platform for considering the challenges that can result from industry innovation, ethical decision-making, and crisis management.

For the development of this case, the authors interviewed the top management at the Neenan Company: Founder David Neenan, President Randy Myers, and Donna Smith, Vice President of Business Development. The authors also interviewed current employees, previous employees of Neenan, representatives of school buildings built by Neenan, stakeholders, other experts in the construction field and existing customers of the company. The company made internal documents available to the authors, including financial statements and quality control and assessment tools, which were provided by Ryan Dellos, Chief Financial Officer. The authors surveyed financial documents and business documents to analyze pertinent information and data relevant to the case. All the interviews were recorded, coded, and analyzed to include multiple perspectives. Extensive online research was conducted on the construction industry and The Neenan Company which included several news articles and interviews on David and Randy. Additionally, the authors carefully studied the news reports by The Denver Post and other related press materials. Experts from the construction field and financial field provided assistance with data analysis and interpretation. The authors used a variety of academic resources to draw connections between the issues faced by Neenan and concepts discussed in business courses.

This case has applications in entrepreneurship, small business management, business ethics, leadership, organizational structure/design, and new venture management courses at both undergraduate and graduate levels. It also contains critical areas of decision-making relevant to an advanced strategic management course. The case can be introduced at any stage of the term, and is specifically relevant to discussions focussing on innovation and growth, corporate social responsibility, ethical decision-making, stakeholder theory, entrepreneurial crisis management, and long-term venture success.

This case describes the evolution of an entrepreneur's venture-capital fund-raising from seed-stage financing through later-round efforts. The case focuses on where the “action” is in venture finance: the exploitation of social capital by an entrepreneur and investors. Much of the teaching materials on venture finance focus on the economics of financing; while these materials provide useful information about the mechanics of valuation and how to structure venture-capital agreements, they miss the social side of venture-capital investing. The case illustrates the theoretical concept that social capital (i.e., a person's relationship to other people in society) influences venture finance. The case can be used in a class on entrepreneurship or venture finance.

The case would be specifically useful in courses related to Corporate Governance, Board Dynamics, Leadership, Organizational Behaviour, Corporate Ethics and Strategic Management.

For Post-graduate/Doctoral and Executive Programme/Management Development Programme level courses in Corporate Governance, Board Dynamics, Leadership, Organizational Behaviour, Corporate Ethics and relevant areas of Strategic Management.

The case relates to the imminent departure of Raamit Pell, the founding CEO of Xcelent Services, an educational service provider, to his parental organization at Kozerton after completing his current five-year term. Raamit had moved from Kozerton to become CEO of Xcelent Services. Many of Raamit’s senior executives at Xcelent were not happy about his decision to return. They felt that his departure at this moment might, on the one hand, slow down the ongoing major expansion plans and on the other aggravate a mutiny, under covert Board patronage involving a powerful clique of certain senior executives. The parental agency finally agreed to release him. On the day of Raamit’s farewell, where surprisingly even the clique members were present, many executives appeared sad. Observing the mood, Raamit wondered whether his decision to return to Kozerton was the right one.

To understand the internal governance, leadership and behavioural environment of a company. To understand the impact of internal power equations of a company on the morale of its people. To analyze both the inconsistency between the stated goals of the organization and the revealed actions of its top decision-makers; and the lack of restraint on the power struggle among the top actors of the organization. To identify effective strategies for addressing such issues in future so that their fallouts would be minimized. To relate the behaviour in an organization to the organizational behavioural theories related to leadership, corporate governance, corporate ethics, managerial behaviour and agency problems.

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CSS 11: Strategy.

This case is an abridged version of UVA-F-1115. This version is intended for use with audiences requiring less source documentation than is available in the unabridged version. The teaching note, however, contains all the source documentation in an appendix.

This case is one of a pair of cases used in a merger negotiation. It is designed to be used with “British Petroleum, Ltd.” (UVA-F-1263). One-half of the class prepares only the British Petroleum (BP) case, and one-half uses this case. BP and Amoco are considering a merger, and are in the process of negotiating a merger agreement. Macroeconomic assumptions, particularly forecasting future oil prices in an uncertain environment, and assumptions about Amoco's ability to reduce exploration and production costs make Amoco's future cash flows difficult to predict.

This case is one of a pair of cases used in a merger negotiation. It is designed to be used with “Amoco Corporation” (UVA-F-1262). One-half of the class prepares only the Amoco case, and one-half uses this case. BP and Amoco are considering a merger, and are in the process of negotiating a merger agreement. Macroeconomic assumptions, particularly forecasting future oil prices in an uncertain environment, and assumptions about Amoco's ability to reduce exploration and production costs make Amoco's future cash flows difficult to predict.

Islamic Accounting, Auditing, Strategic Management and Accounting Theory.

The case is suitable for graduate and postgraduate business students, particularly those on courses such as Islamic Accounting, Auditing, Strategic Management and Accounting Theory. The case is based on secondary data collection and all the facts are real.

In the early 2000s, the Tabung Haji (TH) faced financial difficulty, particularly regarding its returns from investments and, with the intention of helping to improve this situation, the General Manager (GM) of Finance and the GM of Investment decided to accept an investment proposal presented by an investment company. The proposal involved initial and subsequent investment portfolios of RM50 million and RM150 million, respectively. The proposal was presented in a board meeting and was approved by the board. Indeed, the two GMs were delighted to receive a return of RM12.5 million from their RM50 million initial investment – i.e. 25 per cent return. In the process of approving the subsequent investment of RM150 million, the two GMs were informed that their investments were partly for the FOREX market (Foreign Exchange Market/Currency Market). At that time, there was no conclusive decision on the status of investment in the FOREX market regarding whether it complied with Sharia principles. The two GMs contemplated whether they should accept this second investment proposal. The issue was whether they should reveal in the board meeting that this investment was partly in FOREX. What if the board failed to accept the idea of investing in FOREX and rejected the proposal? Indeed, they were dropping an opportunity for lucrative returns. Should the GMs seek technical advice on the status of FOREX investment in Islam and present it to the board?

The case should help students to: understand the concept of Sharia and Sharia financial principles; understand the process involved in TH investment decisions; analyze the issues involved in decision-making and apply the relevant theories to describe the actions; and recommend various alternative course of actions in a given situation.

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The learning outcomes provide insights into how organisations have emerged out of such changes in the external environment, additional complexities that female entrepreneurs have to navigate in patriarchal societies and complexities of handing over control of a family business by the founding generation takes.

This case is about Rita Zwane’s dilemma as she was about to hand over the management and leadership of Imbizo Shisanyama Restaurant to her son. As founder and Chairperson of the enterprise, Zwane founded the business over 20 years ago and had seen it grow from being housed in a customised shipping container to annually turning over millions of rands per year. Her dilemma was borne out of the belief that many family businesses collapsed after being taken over by the second generation. While Zwane grudgingly admitted that Senzo’s involvement in the business had increased turnover and efficiencies, she was reluctant to let go. This raises a question of whether her dilemma was not only her concern on Senzo’s management abilities but also her difficulty in letting go. The case is suitable for management and change leadership courses on a post graduate level where theories such as attachment theory could be taught to demonstrate that the problem is not always the new leadership in transitioning businesses from the founding generation to second generation of leaders. This is particularly for small and medium-sized enterprises where Imbizo Shisanyama Restaurant is situated. Imbizo Shisanyama Restaurant was founded in 1997 during a period when the abolition of many apartheid laws saw an unprecedented urbanisation process leading to the mushrooming of informal settlements. It is this mushrooming of informal settlements that enabled the establishment of Imbizo Shisanyama Restaurant. The case will provide some insights into opportunities that opened up for Zwane in this pivotal period.

Post Graduate Level

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CSS 3: Entrepreneurship.