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The value of the DeLone & McLean model for planning actions before IS design and implementation can guarantee its success.The value of the DeLone & McLean model for IS auditing in critical dimensions of project success, including both hard and soft elements.Information and information systems are essential organizational resources that must be viewed in an interconnected way with the rest of the organization's resources and capabilities that systemically guarantee the achievement of the export objectives.The role of management commitment in the success of voluntary Information Systems.

The case deals with Luis's decision to continue a Competitive Information System project. For his PhD research project, Luis designed and implemented an information system to support the export goals of the business school for which he worked. Three months later, the System obtained positive feedback and user satisfaction but deficient System usage levels. Luis does not know whether to continue with the project or not. If he decides to continue, further steps are needed to increase the System's use for contributing to the export goals.

The case is suitable for use with MBA students and executive education short courses.

Teaching notes are available for educators only.

CSS 5: International Business.

Russ Clark is a successful NAPA Auto Parts franchisee in Yuma County, Arizona. He sees opportunity in the neighboring Mexican city of San Luis Rıo Colorado. But crossing the border with an after-market auto parts store will require building relationships with others, lots of learning to overcome the significant barriers, and some savvy decision-making in addition to the usual evaluation of business opportunities. Clark must consider a location decision, product mix, human resource issues, and how to promote the new business in an uncertain and unfamiliar context. Clearly, his current American business model will require a great degree of adaptation to make the venture a success. This case was developed from extensive field interviews and shadowing Mr. Clark for a day. In addition, Mr. Clark and his store manager, Rigoberto made classroom presentations describing their experiences surrounding the case situation.

This case can be used to help students achieve the following objectives: To project financial statements and assemble different pieces of financial information to create a valuation model (objective #1, create), To calculate a value for Arcor shares, supporting the estimated value with the chosen assumptions and methodologies (objective #2, evaluate), To draw connections between four different approaches to valuation (DCF, EVA, RV and VI), contrasting them and weighting their advantages and limitations (objective #3, analyze), To examine the relationship between forecasted financial statements and valuation (objective #3, analyze), To discuss the calculation of the Weighted Average Cost of Capital in a new situation as is an emerging economy, with the corresponding country-risk adjustment (objective #4, apply), To discuss the sources of value creation in a family-owned private company in a developing economy (objective #4, apply), To understand the dilemma that the head of a company was facing, identifying the three possible financing alternatives discussed in the text as follows: corporate bonds, earnings reinvestment and an IPO (objective #5, understand). To recall basic facts, as the main character’s opinion on the direction of the local economy or the fact that Arcor already complies with the information requirements of a public company (objective #7, remember).

This case is based on the valuation of the world’s largest candy maker, Arcor S.A.I.C., originally a Latin American company, which remains a private family business. The key problem presented by the case is the use of different valuation approaches to price Arcor shares, in view of a possible Initial Public Offer. The case illustrates the application of four main valuation approaches as follows: Discounted Cash Flow (DCF), Economic Value Added (EVA), Relative Valuation (RV) and Value Investing (VI). Additionally, it includes a fundamental analysis of eight years of historical financial information and the preparation of forecasted financial statements. Set in a developing economy, the Arcor case introduces the complexities of calculating the cost of capital with the inclusion of country risk, as well as the financial analysis distortions caused by an environment of high inflation.

The Arcor case is appropriate to be used in graduate courses of Corporate Finance, Valuation or Private Equity.

Teaching notes are available for educators only.

CSS 1: Accounting and Finance.

Management of technology, technological innovation, business innovation and new product development, innovation, design and strategy, entrepreneurship innovation and leadership strategic planning of technological innovation.

MBA.

KidZania® is a Mexican company of family entertainment centers, founded in 1996 by Luis Javier Laresgoiti Fernández and fully developed by Xavier López Ancona. An innovative concept inspired in a fusion of nursery and theme park, KidZania®, brings together strong brands as partners to support their own and offer a complete entertainment and educational experience to kids between two and 16 years old. A unique business model, involvement of experts and a committed board of directors has been the key to the innovation of KidZania®. Its managers, by 2011, operate eight centers – two in Mexico, two in Japan and the rest in Indonesia, Portugal, United Arab Emirates and South Korea – and have plans to expand to more countries in Asia, Latin America and Europe in 2011 and finally to the USA. The future of KidZania® seemed bright, and the manager of the company believed that the growth appeared unstoppable because the purpose was to grow on 100 percent. The strategy appeared clear: dominate in the emerging and consolidated markets (big cities) in order to strengthen its competitive position and then, enter the US market with all the muscle and take the lead in the biggest market. But what was the competition going to do about it? What will the moves be for big players like Walt Disney – which had revenues of US$38.06 billion (USSEC, 2010), for example? Will the competitors try to buy the new entrant in order to build it up or to disappear it? Or will they try to imitate KidZania®? What would be the future of this new edutainment business model?

This case has been used in executive and MBA courses in creating and sustaining innovation, recognizing disruptive technologies, and in identifying effective methods of marketing a new innovative business model. Instructors can use the case to achieve the following two learning objectives: the KidZania® case helps students to refine their understanding of the model of disruption. They are forced to look closely at the product/service and decide whether it is a disruptive innovation or a sustaining innovation. This close examination becomes a helpful tool as students think about what decisions they would make to secure the success of the KidZania® in the entertainment market. The KidZania® case allows students the opportunity to develop their knowledge and understanding of the model “skating to where the money is”. Based on their analysis of the company and product students, must decide whether the KidZania® is a business that will produce sustained revenue and is worth investing in.

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

These are the three most important learning outcomes: discuss the relevance of capital asset pricing model (CAPM) as the methodology to estimate the cost of equity for an investment in an emerging market; analyze the different alternatives to estimate country risk discussing the pros and cons of each. Consider the additional complexity in estimating the cost of equity, contrasting the perspective of a local, non-diversified investor with that of a multinational company operating in 39 countries.

The Chief Financial Officer of a business group has to determine the correct discount rate for an investment in a new hotel in Guayaquil, Ecuador. The group has traditionally used the same discount rate for all projects and is now presented with several alternatives by his team. Estimating the correct country risk adjustment for the project is an important challenge. He knows that there is no clear solution to this challenge that is accepted by all practitioners and academics, but he has to present a recommendation to the board.

The case study is designed for corporate finance, appraisal or international finance courses in both MBA and executive training programs. To discuss this case study, students are assumed to have been already exposed to the weighted average cost of capital and the CAPM.

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.

Social entrepreneurship, sustainable development and emerging economies.

Advanced undergraduate students and Graduate students (MBAs).

We present the case of Marli Medeiros, a community leader in the city of Porto Alegre (south of Brazil) who has been working with the local government, local firms and local inhabitants over the last 40 years to build an organization that has been changing the reality of the slum Vila Pinto. The case highlights three main dilemmas faced by Marli Medeiros. Part 1 addresses whether to start a social entrepreneurship project in an environment surrounded by household violence and drug influences. Part 2 examines how to organize a community to develop this social project and challenge the context (local drug dealers). Part 3 considers how to work with different social players to innovate and manage a self-sustained social entrepreneurship that brings social change for an impoverished community.

Understand the five main characteristics required by social entrepreneurs to achieve social change by economic, self-sustained activities: social vision, sustainability guidelines, social networks development, search for innovation and search for financial returns. Understand the social entrepreneurship model from the point of view of a female leader in a local impoverished community. Understand and analyze the social and economic context of an emerging country.

Teaching note.

Thematic area and related topics. The general thematic area involves the organizational culture of micro-businesses and also addresses the following related topics: entrepreneurship; formation of work teams; organizational development; and strategic planning. Courses where this case study may be applicable: enterprise pre-planning; development of entrepreneurs; and technological entrepreneurs.

MBA

It puts forward the scenario of a young entrepreneur following a course of study in systems engineering (Nacho), who identified a business opportunity in the area of customized software development. In order to exploit this opportunity, Nacho formed a partnership with a group of colleagues who were engaged on the same course of study; unfortunately however, it soon became apparent that the lack of administrative experience of the members of the partnership would present difficulties. To summarize, the case seeks to illustrate the importance of the evaluation of critical factors in the formation of work teams, using the formation of the OpenGate enterprise as a vehicle. In addition, it seeks to illustrate the administrative challenges facing such enterprises where the founders do not have a formal business background.

To stimulate reflection on the part of students about the importance of considering the strengths and weaknesses of business partners instrumental in new enterprise start-up. To identify critical factors related to the success of an entrepreneurial team. To identify organizational challenges for start-up businesses. Specific teaching objectives: identification of the following entrepreneurial characteristics: professional characteristics; experience; tolerance of ambiguity; sensitivity to business opportunities; and personal values. Identification of the following elements in the new business start-up team: organizational structure; culture; strategy; client relationships; and provider relationships. To propose organizational alternatives for the business based on an analysis of the aforementioned elements (definition of position profiles). To identify critical points in the management of the business (leadership, culture, organization, etc.).

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

The case study will encourage reflection on the challenges that organisations face in attracting, engaging and retaining knowledge workers that are critical to their performance and growth. It is set in the context of innovative, high-tech organisations whose success is heavily dependent on the performance of information technology (IT) professionals, a specialised and heavily demanded workforce.

The case study depicts the struggle of Manoel Almeida, Descomplica’s chief technology officer, to reverse the scenario of demotivation and high turnover among IT employees and to attract new talent. The case study addresses the themes of knowledge worker attraction, engagement and retention, with a focus on IT professionals.

This case study is designed for undergraduate and graduate education programmes/courses.

Teaching notes are available for educators only.

CSS 7: Management science.

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.

Upon completion of this case study, students will be able to analyze the interplay between small business growth and innovation in sustainable entrepreneurial success; evaluate factors influencing the adoption of technological innovations within startups; and decide on the optimal technological innovation for achieving sustainable growth in a startup.

This case study is about Liliana, a young Colombian entrepreneur. She had to decide how to innovate in her process of providing regulatory compliance and due diligence consulting services. According to Law 1778 of 2016, compliance and due diligence services became mandatory for companies with international operations in Colombia. Lemaître, Liliana’s venture, provided this service in an artisanal way. However, her market required the incorporation of technologies. Liliana must choose what to automate in her process and what to keep traditional. Not innovating meant Lemaître would be unable to grow, causing the sustainability of the business would to be at risk.

This case study is suitable for use for master of business administration students and in executive education short courses.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.