Search results

Integrated Case Study, Advanced Management Accounting, Environmental Management Accounting (EMA), Human Resource Management.

This case is designed for undergraduate students in accounting, business or human resource management programmes.

The case is about Irfan, a former Production Manager in Omicron, a small and medium-sized enterprise in Selangor, Malaysia, manufacturing automotive metal parts. Irfan is truly enthusiastic for environmental and cost-reduction tools and wishes to pursue it further to his best possible. The case presents Irfan facing the dilemma of how to align his passion for these tools to his future career choice. He is faced with three options – to remain in Omicron, to accept a job offer in another company or to establish his own consultancy firm. The case highlights the heavy involvement of Irfan in the implementation of a new environmental tool, Material Flow Cost Accounting (MFCA) in Omicron, and all the tasks, activities, benefits and challenges encountered. Being at the ground with the implementation and outputs achieved, Irfan is excited about MFCA and wants to continue with it, due to the rich and valuable experience gained from its implementation and its potential for future savings. However, he does not seem to observe a similar excitement among the higher management. The case details an example of the implementation of MFCA for one of Omicron’s products and other relevant information that could serve as a guidance to any future implementation either in Omicron, the new company or even his own company. The case also provides details about Omicron and how Irfan regard Omicron as his second family to hint a strong pulling factor for Irfan to remain in Omicron, hence providing the extra weight on the dilemma he faces.

In the process of assessing a career choice dilemma for a middle-level manager, students are expected to analyse the three career options available to this middle manager, whose dilemma also relates to his passion of pursuing environment-related and cost-reduction tools. Where the environment is concerned, some parties need extra persuasion to pursue it and this also triggers the middle-manager’s dilemma. This case is intended to provide a tool to enable students to review and discuss matters, such as overcoming obstacles of pursuing environmental-related initiatives and progressing a mid-life career that provides self-fulfilment financially, emotionally and mentally. Among the theories and concepts referred include diffusion of innovations theory, EMA concepts and Hofstede’s cultural dimensions.

Teaching Notes are available for educators only.

CSS 1: Accounting and Finance.

After completion of the case study, students will be able to understand general and specific challenges associated with carrying on a family business that faces market challenges including stiff competition from existing and newer players, understand the plywood manufacturing process and its supply chain management, understand the businesses operating in an organized versus the unorganized market, comprehend the marketing strategies adopted and identify a reasonable solution to address the challenges associated with the operations of a business.

This case study focuses on Gattani Industries (a plywood manufacturing company) located in the northeastern region of the Indian state of Assam. Headquartered at Cinnamara industrial zone of Jorhat district, Assam, the company began its operation in 1992 under the leadership of Makhan Gattani (Director). Gattani Industries catered to both residential and commercial demand. Its clients included the departments of central and state governments in India, public sector undertakings and civil contractors. The company had a wider distribution network across the country and adopted the one- and two-level marketing channels to reach consumers. It aimed to sell its products through dealers across the cities in India. However, in December 2019, Gattani faced the challenge of developing a growth strategy to overcome competition and use the upcoming market opportunities for business growth in the diverse and complex environment that existed in the country.

This case study is designed for use in graduate or undergraduate programs. This case study can be used in strategy, supply chain and marketing courses at Bachelor of Business Administration and Master of Business Administration levels.

Teaching notes are available for educators only.

CSS11: Strategy.

Reverse logistics, environment, CSR.

Bachelor and Graduate students.

This case describes the role played by the company in linking various processes and taking the lead in the development of a unique “circular” flow of recycling activity which includes recovery, reuse and recycling schemes. Traditionally businesses were not held responsible for the product after use by the consumer. But, with growing stakeholder expectations in the area of corporate social responsibility and sustainability, businesses are more conscious about managing their social and environmental impacts. Today businesses are beginning to look at reverse logistics not only in terms of economic impacts but also environmental impacts. While consumers and other stakeholders want businesses to be more responsible in the way the product is produced such as to minimize waste production, the expectations have also changed to recovery of products after use in order to reduce cost and environmental impact of recycling. Businesses are becoming more responsible about collecting, reusing, refurbishing or dismantling used products to minimize environmental damage.

The case is significant for teachers and students of “environment management”, corporate social responsibility, “supply chain” and “the importance of networks”. It can be used to understand how reverse logistics helps to minimize waste.

Teaching notes.

The case helps to introduce some of the elements of strategic management process, which are vital for competitive advantage, particularly for the public utility services such as MSWM. It intends to achieve the following objectives: analyse the external environment for MSWM industry in India; analyse the internal organizational environment for a firm’s strategic competitiveness; introduce the concept of value and value chain understand the role of Stakeholder groups; understand the concept of public–private partnerships (PPP); and understand the role of technology in sustaining a competitive advantages.

This case focuses on entrepreneurial venture of Gaurav Sharma and his team who intend to transform the landscape of Municipal Solid Waste Management (MSWM) industry in the country. THANKYOU (letsthankyou.com) is a Jaipur, India-based enterprise offering waste management solutions across different verticals. It was founded in 2016, following an opportunity in the waste management industry unleashed by the Government of India’s (GOI) new MSWM 2016 rules making it mandatory for the waste generators to manage (segregate, process, transport and disposal) their own waste. After initial examination of MSWM service scenario in the country, Gaurav and his two team members realize that a lack of integration among the multiple entities of waste management value chain is the root cause of the current poor state of affairs. So, they come up with an online marketplace, which offers a one-stop solution for the waste management of general households, residential settings and corporate. With initial projects implemented in the decentralized mode offering unit-level services such as door-to-door waste collection, on-demand waste pick-up and waste audits for corporate, the company has eventually got an opportunity of working on a centralized MSWM project for a leading hotel. Indeed, the company has the first mover advantage of entering the government controlled MSWM industry. However, to move forward, the THANKYOU team must address some fundamental issues in the industry: How to integrate the informal and formal sectors involved in waste management to achieve economies of scale? How to make land-filling the least preferred option of waste management? How to use technology to enhance the efficiency of MSWM value chain?

The case can add value to a course on strategic management at the post-graduate level. It highlights the role of external and internal environment analyses in the formulation of business strategy, ultimately leading to a firm’s strategic competitiveness. In a strategic management course, the case can be used to discuss introductory topics such as the analysis of internal and external environment; value creation by leveraging internal resources and capabilities; analysis of a firm’s dependence on its stakeholder groups; ascertainment of the profitability driver for a firm’s business model; and the concept of PPP.

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

In March 1997, the board chair of this small steel mill is pondering how to finance the growth of his firm: either with an initial public offering of equity or a private placement of 8-year senior notes with warrants. The task for the student is to sort out the comparative advantages and disadvantages of each alternative—including valuing the possible securities—and recommend a course of action.

After working through the case and assignment questions, students will be able to critically analyze a firm's international partnership strategies for its export market; assess international markets and a firm's entry strategies in them; identify various problems that a firm can face in international markets; and recommend strategies for growth in international markets.

Bajaj Auto's (BA) strategy to be a global motorcycle manufacturer had enabled it to hold its ground in the difficult times posed by the COVID-19 pandemic. For the first time, two-wheeler exports from India between January and May 2021 were equivalent to domestic sales showing increased exports and decreased domestic sales. This reinforced BA's belief in its global expansion strategies. Rakesh Sharma (Sharma), the Executive Director at BA, was increasingly buoyant of BA's ambitious plans to enter new markets in Latin America (LATAM) and South-East Asian (SEA) Market.Sharma knew very well that though the LATAM and SEA markets were up-and-coming and lucrative, there were innumerable challenging factors pertaining to Indian and foreign competitors, domestic and international economic and business environment, supply chain and logistical issues, as well as uncertainty brought by the COVID-19 pandemic that BA had to face before tasting success in these markets. Was BA moving in the right direction with its global business expansion strategies? Would Sharma be able to handle the challenges and successfully take BA toward its goal?

The case can be taught in advanced undergraduate, MBA or executive-level programs.

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 5: International Business.

The case deals with the issue of gaining a sustainable competitive advantage (SCA) in the solar energy market. After completing the case, the student will be able to– develop and apply conventional models of competitive advantage and core competency;– comprehend each step of the business process from a core competency viewpoint;– consider the value of sustainability solutions from a strategic standpoint; and– offer practical templates for creating and implementing a strategy.

This case depicts the challenges faced by Exalta in gaining a SCA because of the imitation of its products by competitors. Exalta, formed in 2008, was among the well-known innovative companies in the solar energy industry in India. In the first 12 years, the company focused primarily on unmet customer demand and developed innovative solar products to address those demands. Overall, over 300 products were launched in the initial years to address the new emerging customer demands. Solar AC, bikes and ventilators were among the popular ones. However, all of its product technology was copied by competitors. In 2021, troubled Exalta was incubated at IIT-Kanpur primarily for a single product, “Magic Inverter,” with substantial funding and IP protection. Despite attempts, Exalta could not capture a recognized market share. In this case, the company’s founder and CEO, Ashutosh Verma, is contemplating two options to gain an SCA: hold the existing and new products or fold the old ones and continue with one or two flagship products, i.e. Magic Inverter and Solar AC.

Graduate, postgraduate level and executive-level courses.

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.

The peer review history for this article is available at: https://publons.com/publon/10.1108/EEMCS-12-2022-0526/

After completion of this case study, the students will be able to comprehend the importance of communication in managing change, examine the role of processes and systems in implementing change management initiatives at a large scale, assess the effectiveness of various strategies in mitigating resistance to change and recognise optimal strategies for communication processes and messages with respect to different audience and contexts.

This case study discusses decisions and strategies that led to Indore (a city in the state of Madhya Pradesh, India) becoming India’s cleanest city for the sixth time in a row. The case explores if the various strategies used by the commissioner of Indore Municipal Corporation would continue to succeed in mitigating resistance to change from the citizens of Indore or if the change management strategies needed to be revised. Amidst intensely rising competition from other cities, especially Surat (a city in the state of Gujarat, India), the case delves into the commissioner’s efforts to defend Indore’s claim of being India’s cleanest city for the sixth consecutive time.

This case study is suitable for use in executive modules and management development programs. It can be used for the following courses: ■ In change management course, this case study can cover critical aspects of strategies to mitigate resistance to change and bring about lasting behavioural changes in followers.■ In communication courses, this case study can cover key aspects of communicating the change vision of a leader to a large audience.

Teaching notes are available for educators only.

CSS 7: Management science

This case is to familiarise students with the peculiarities of managing people by focussing on human capital development (HCD). Through the case, students are exposed to the critical recruitment and retention issues faced by METAL STAR Limited Company (METAL STAR), which have a detrimental impact on their business operations. Through the novel use of the transformer-transactor-performer (TTP) profiling tool, students are able to recognise the importance of matching the right candidate to the right job as a solution for recruitment and retention issues. At the end of the case analysis and discussion, students would have a clear idea of the TTP Profiling tool and how to identify core elements needed for an effective and holistic recruitment-retention-separation strategy for a company. The knowledge gained is most valuable for the students as it can be applied to other companies having similar HCD issues.

Carina Yew is the General Manager of METAL STAR, a sheet metal fabrication company in Penang, Malaysia. After more than 28 years of operations, METAL STAR has been adopting the same human resources (HR) processes and has failed to keep up with the current HR trends. Yew has to decide the best way to lead her company in transforming the HCD strategy to enable smooth and profitable business growth.

The case is relevant for undergraduate, postgraduate or even executive students taking courses pertaining to HCD or human resource management.

CSS 6: Human resource management.

Teaching notes are available for educators only.

This case describes how eight entrepreneurs discover different opportunities for new businesses to exploit a single technological invention. The case focuses on the process of entrepreneurial discovery and its implications for the creation of new firms. Many of the teaching materials on entrepreneurship assume that entrepreneurs have already discovered an opportunity. While these materials provide useful information about the process of creating new enterprises, they miss the crucial first step in the entrepreneurial process: identifying an opportunity. The case illustrates the theoretical concept of the role of information in the discovery of entrepreneurial opportunities. It can be used in a class on entrepreneurship or management of technology.