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By reading and understanding this case study, students are expected to: 1.Able to understand and review the impact of unethical practices from accounting perspective; 2.Able to make an analysis of how one unethical act triggers a series of forced unethical acts (ripple effect); 3.Identify the unfair practices as well as be proactive in preventing unfair practices in the business day to day affairs; 4.Able to relate the function of various ratios (current ratio, quick ration, debt to asset ratio, debt to equity ratio etc.) and its impact on the business performance; and 5.Able to apply various lean quality tools, doing the root cause analysis in identifying and solving problems.

T.M. Exports (TME) was an India-based privately owned and operated enterprise. The company had a brilliant employee named Sanjay, who was a 12-year veteran. TME’s Business Intelligence (BI) department at TME head office, Kanpur, India, ostensibly learned on April 8, 2019, from the rumors about a brand-new vehicle dished out to Sanjay by his friend who made fortune worth of millions from certain transactions. To add fuel to the fire, another incident surfaced concerning a warehouse keeper, Mohit, who was also involved in embezzlement in one of the sales offices. On May 16, 2019, BI reported these two incidents to the internal auditor who launched an internal investigation to get to root of this case. Consequently, the company owner, Tariq Mahmood got himself caught up in a dilemma to fire both Sanjay and Mohit only or restructure the organization for better transparency and integrative approach in future. Moreover, the newly appointed Chief Executive Officer had the dilemma of keeping high safety stock to maximize service level or keeping conservative safety stock and rely on-spot market-buying if demand spiked. He decided and instructed all the warehouses to keep higher inventories to meet the forecasted demand, considering unexpected spikes in demand witnessed historically. Thus, increase in inventory caused panic in the sales department as demand was sluggish. He, therefore, offered high discounted prices to liquidate the stock. This study integrated the theories of accounting/financial ratio metrics, accounts reconciliation, business ethics and lean tools. It was demonstrated in this case that the irregularities in sales accounting and their inability of reconciliation had a serious impact on business performance. The concept of total reward was also invoked to understand the disruptive and unscrupulous practices.

This case has been particularly focused on undergraduate and postgraduate early-stage-level students pursuing business or commerce program, particularly those specializing in accounting (sales accounting) and human resource management courses.

Teaching notes are available for educators only.

CSS 1: Accounting and Finance.

After a successful discussion and analysis of the case, the participants will be able to distinguish and appreciate the situations of conflict of interest (COI), whistle-blowing, etc. Initiate appropriate methods to avoid/minimize the impact of COI and ensure justice and fair-play to all stake-holders. Identify and appreciate the work-context of each executive-position and initiate standard operating procedures to protect the interests of the enterprise and all its stakeholders. Appreciate the relevance of whistle-blowing and to initiate appropriate methods to ensure justice and fair-play to all stake-holders.

In the context of the Industrial Credit and Investment Corporation of India (ICICI)-bank, the systemic inadequacies seemed to have failed in preventing the incidences of COI. The organization was too centralized to be able to respond proactively to the allegations. The case lays bare the inadequacy of professionalism among the media in responding promptly to such instances. The case generalizes that, with increasing globalization, such incidences have global ramifications and the organizations face much greater risks than ever. The case concludes that to emerge as a mature and leading organization in the global market, ICICI-bank needed to strengthen various aspects of corporate governance; similarly to emerge as a developed economy, India needed to develop independent watchdogs to monitor the activities of corporations continuously. Media needed to be independent and mature to fulfil its duty of continuous and transparent communication to the public.

The case can be understood and analysed by management students in the post-graduate level or by working executives with at least four to five years of experience in the corporate sector.

Teaching notes are available for educators only.

CSS 11: Strategy.

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.

Part A – to identify the challenges of inducting and nurturing next-gen leaders, to outline the building blocks for the successful induction of the next generation into the family business and to spell the importance of mentoring conversations as a tool for successful induction in the family business. Part B – to define the basic tenets of effective communication-goal setting, planning and action using the goals, plans and action framework, to build a “listening” environment through understanding the hearing, understanding, remembering, interpreting, evaluating, and responding mode and to relate the importance of “questioning” in diagnosing a problem and reading both verbal and non-verbal cues in communication.

The two-part case describes the role of communication amongst young family business scions and a mentor’s role in shaping such communication. Part A traces the induction of Aditya Gandhi, a fourth-generation scion of Gandhi Gems and Jewels, a 110-year old Indian family business dealing in precious gems and jewels. It deals with the challenges of mentoring and successful induction of the next-generation into family business Part B of the case describes the communication between Aditya Gandhi and the proprietor of Gandhi Gems and Jewels’ key client, Ghanshyam Das. It deals with the tenets of effective communication as should be understood by young next-generation family members.

The case can be used in an executive programme for owners of family businesses or in an undergraduate or post-graduate programme in general business administration or family business management.

Teaching Notes are available for educators only.

CSS 11: Strategy.

The ATF case is a succinct opportunity to explore the many special features of leadership succession for a family business. In 2009 the company was passing the baton to the oldest of three sons in the second-generation family business.

ATF produced metal and plastic fasteners for, primarily, the automotive industry. ATF had grown into a company with more than $50 million in annual revenues. The company had grown in large part through alliances with other family businesses around the world. First-generation patriarch Don Surber had led the company since he acquired it in 1982. Don was known for his charismatic leadership style and his focus on driving value through a network approach.

The case traces the career paths of all three sons and looks at the succession through the eyes of the oldest son, Jason Surber. The elements, constituents, and challenges of succession are evident. The fundamental insight is that business leadership succession is far more than just passing the business leadership baton. It also requires attention to the family, the board, the whole system of external stakeholders, and the future of ownership.

The epilogue in this note covers the period from 2009 to 2012 by describing what Jason did to earn credibility, to incorporate his brothers, and to define his personal leadership philosophy and style. The epilogue thus provides students with an opportunity to consider and define their own personal philosophy of management leadership and their own style. They will see the art of melding styles from the past with their own for the future.

Organizational behavior, human resources, culture, international business, international entrepreneurship and emerging market studies.

MBA and MSc students (and some advanced-level undergraduates) in an MBA module being taught face-to-face in an emerging market context. MBA courses such as managing cultural diversity, cross-cultural management, organizational behavior, human resource management, international business and business in emerging markets. The exercise is also relevant to teaching the subject of assignment- and dissertation-writing, given the element of data collection and analysis.

This exercise is designed to be an MBA class exercise in which students try to answer the question: what are the national cultural characteristics of the typical executive or manager in my country? Are these behaviors as the textbooks describe, or have they changed, especially with economic development?

The example of country chosen for the class exercise can be any emerging market country, especially one undergoing significant change. Much of the research on cross-cultural management conducted in emerging markets was carried out 20 or 30 years ago and the changes in emerging markets have been dramatic since then. It is highly likely, when reaching the results of this exercise, that the culture of the chosen country has indeed changed dramatically, becoming more like a typical developed or “emerged” country. Much of the original cross-cultural management research was also based on a similar group – employees of US-based high technology companies, arguably similar to the sample to be involved in our exercise here.

National cultural characteristics can be described and defined in ways which will allow for comparisons, to gain useful insights – and these behaviors are not good or bad, just real and different.

Cultures can change or stay the same, due to certain demographic, economic and social influences, which we can study and measure.

If we proactively interview colleagues and other contacts to test our understanding of these national culture constructs, we can gain more insights and awareness (rather than just listening to a lecture).

Teaching notes, student assignment.

Public Health; Leadership; Organisational Development; Organisational Behaviour; Public Administration Management.

Postgraduate level for honours or masters programmes in courses on public health; executive leadership and management programmes; MBA level.

The case unpacks decentralisation as a means to promote and improve local decision-making and accountability through community participation and engagements. Ayanda Nkele was a programme manager in a health district in South Africa. He was faced with many challenges when trying to implement his programme, most of which were related to local authority, responsibilities and decision-making abilities at his level. This case describes briefly the South African health system. and how it functions. It describes the proposed changes to the health system and its transformation towards Universal Health Coverage. The decision space analysis as discussed in the case illustrates the types of decentralisation in the country and how this also applies to Nkele’s level.

Understanding the concepts and principles of decentralisation within the context of strengthening district health services, the re-engineering of primary health care (PHC) and rolling out a National Health Insurance in South Africa. Applying the “decision space” approach to analyse the extent of decentralisation. Grasping the requirement of leaders to be “contextually intelligent” and identify the important contextual variables to take into account when analysing public health care.

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 7: Management Science.

Family Business, Entrepreneurship, International Business and Marketing.

This case is intended for an undergraduate business student audience in courses dealing with Entrepreneurship, Family Business, International Business and Marketing.

TARA Trade, a Lebanese souvenir-item designer and distributor owned by two brothers, was facing hostile competition. The partners who operated the business from two different continents had to deal with multiple threats to maintain their market position in a region of the world riddled with political unrest, regulatory chaos and idiosyncratic (distinctive) socio-cultural business practices.

Students are challenged to identify solutions to the marketing concerns and analyse the partnership issues faced by the international ownership/management of the business.

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.

Strategic management, system control management (balance score card).

Post graduate student, managers.

This case examines “Garuda Indonesia” the National Indonesia airline and its exceptional performance in recent years due to successful strategic decision making. This comprehensive case is structured in five parts highlighting: Garuda's recent success based on positive strategic management; Garuda's history and how it shaped its success against strong competition through effective leadership and the challenges it has overcome; an examination of the development within the Indonesian airline industry; a focused examination of strategic development with Garuda, including competition policy; operational planning and delivery; debt restructuring and product/service strategy; and an examination of the ongoing challenges, including governmental pressures and political maneuvering.

Students will identify opportunities and threats, including strategic issues derived from the external environment facing by Garuda Indonesia. Students will identify strengths and weaknesses from the internal environment faced by Garuda Indonesia. Students will develop strategic alternatives to inform business decisions. Students will give recommendations including priority planning for the next three to five years.

Teaching note.

Ned Piper needs to improve the performance of Acme Lumber’s Broken Arrow store. There are two candidates for the store manager’s position, Larry Frazier and Chip Farmer. Larry has worked for Acme for 35 years in a variety of positions and is related to the Johnson family who has owned and managed Acme for three generations. Chip has worked for Acme for 19 years and has successfully helped to turn around another store. Chip is not related to the Johnsons. Ned is feeling pressure from the business and family to make the right decision. Which candidate should he select to become a manager?

The authors used a case study methodology.

Human resources, selection, staffing, and family business management.

Socioemotional wealth perspective, and agency theory.