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Metacognition, learning how to learn, peer feedback and peer review.

Essay based on experience as a reviewer and editor and best practices.

This quick start guide provides a tutorial on how to review teaching cases and the associated instructor’s manual or teaching note. The purpose of this guide is to help develop the confidence and skill of novice reviewers and refresh and refocus experienced reviewers. Case writers may also use this guide to anticipate peer reviewer feedback and assess or refine their cases before submitting them to a journal. Reviewing is essential to the Academy – without peer reviews there would be no peer reviewed journal articles, a pillar of the tenure process. Reviewing is also a valuable way to learn, to keep current in a field and to be a good citizen – contributing to one’s professional community. This guide will help scholars become even more effective reviewers, writers and contributors to the Academy.

For academics interested in developing their case reviewing skills.

Doing business in China

This case was developed for us in an undergraduate strategy course at the point in the course when global strategies are discussed. It might also be used in an undergraduate entrepreneurship class when “diffusion of innovation” is being discussed.

This case describes the experience of a student consulting team from Baylor University working in China during the summer of 2012. The team was charged with the responsibility of determining an entry mode into China for a farm-implement company in Sweden. The students spent most of the summer in three different locations in China interviewing dairy farmers and equipment dealers to identify the proposed customers for the products and their equipment needs. Their findings led them to the conclusion that Alo, the Swedish farm implement company, would have to alter their mode of entry into the Chinese market to be successful. The decision facing Amanda Sherek, the team leader, was how to structure the team’s report to Alo to help them recognize the need for rethinking the company’s original strategy.

At the conclusion of the case discussion, students should be able to: list and explain critical findings of the students that should be involved in developing a strategy for Alo; identify the appropriate global strategy for Alo to use in entering China; relate the theory of “Diffusion of Innovation” to Alo’s situation in China; identify whether Alo was contemplating using a production orientation or the marketing concept for its entry into China; and outline a strategic plan for Alo to enter the Chinese dairy farming industry.

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

This article, written in case format, has been written to assist the novice case writer in case research and writing. The article covers all aspects of case writing including: idea generation and sources of cases, working with primary and secondary case sources, obtaining client releases, writing the case story line, developing a catchy ‘hook’, using the past tense, providing supporting exhibits, and providing a bibliography for the case. The teaching note (or instructor's manual)is also covered in detail including: an overview of the case, learning objectives, course placement and targeted audience, instructional methodologies, case questions and answers, the epilogue, and the bibliography. Appendix A includes a discussion on case publishing and includes a list of journals and conferences which accept cases.

The learning outcomes of this case study are to develop an understanding of informal business practices (IBP) from an economic and a behavioural perspective, identify the pros and cons of IBP and how they can hinder the realization of entrepreneurial aspirations, use the effectuation perspective to understand the entrepreneurial journey of the protagonist and apply the strengths, weaknesses, opportunities and threats (SWOT) analysis and effectuation theory to understand the need for transition from informal to formal business practices.

KSN Iyengar Catering Services (KSNICS) had gained popularity for cooking and serving traditional “Iyengar” cuisine during festivals, ceremonies and other auspicious occasions. With the passage of time, KSNICS slowly diversified into offering food carrier services, corporate catering and preparation of sweets/savouries during the Diwali festival. The enterprise managed to sustain itself without additional investments from external sources. KSNICS was managed in an informal manner by the protagonist, Krishna Kumar. After almost 30 years of KSNICS’s existence, in 2021, Kumar felt that they should diversify into the restaurant business by establishing an authentic “Iyengar” restaurant. In spite of the unpredictable market and the challenging times due to the COVID-19 pandemic, he had somehow managed to sustain his catering business. However, given the informal methods through which he operated his catering services and in the post-COVID-19 pandemic scenario, would it be prudent on his part to establish a restaurant?

This case study is suitable for post-graduate- and executive-level instruction in courses such as managerial skills, entrepreneurship and human resource management. In managerial skills course, it can be used for applying SWOT analysis from a particular perspective for effective decision-making. In entrepreneurship-related courses, it can be used to introduce aspects such as entrepreneurship orientation, effectuation and decision-making. In organizational behaviour and HR-related courses, it can be used to highlight how employees can be trained and motivated and how businesses can be sustained within the scale, especially during challenging times. Irrespective of the course, the IBP discussion would remain a constant point of reference because that was the context under which the current business was operating.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.

This is the fourth in a series of articles about case research, writing, teaching, and reviewing. In this article, the protagonist, Prof. Moore, consults experienced case teachers and learns many different approaches to use in the classroom. The article is written as if it were a case; it is fictitious.

This is the sixth in a series of articles about case research, writing, teaching, and reviewing. In this article, the protagonist, Prof. Moore, consults experienced case reviewers and learns several different approaches to reviewing cases for journal publication. The article is written as if it were a case; it is fictitious.

Financial reporting.

Postgraduate (honours and masters in financial reporting).

Transnet is the utility company responsible for, inter alia, the operation, construction and management of South Africa's fuel pipeline infrastructure. The company is wholly owned by the South African Government and prepares its financial statements in compliance with International Financial Reporting Standards (IFRS). One of Transnet's capital projects involves the construction of an upgraded multi-fuel pipeline. The expected costs of construction ballooned from ZAR12.6 billion (approximately USD120 million) to ZAR24 billion (approximately USD240 million) over a five-year period. This has raised questions about the prudential management of the company's capital projects and the basis on which the government subsidises Transnet's capital costs. The significant increase in project costs also begs the question: how should the cost of the self-constructed pipeline be accounted for in Transnet's annual financial statements?

Describe and explain the qualitative characteristics of useful information in terms of the Conceptual Framework (2010) and summarise the framework's key principles. Evaluate these principles, drawing connections between them and the relevant academic theory (as per the prescribed readings), with specific reference to the accounting for self-constructed plant and equipment.

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

The essence of discounted cash flow valuation is simple; the asset is worth the expected cash flows it will generate, discounted to the reference date for the valuation exercise (normally, the day of the calculation). A survey article was written in Parker (1968), where it was stated that the earliest interest rate tables (use to discount value to the present) dated back to 1340. Works from Boulding (1935) and Keynes (1936) derived the IRR (Internal Rate of Return) for an investment. Samuelson (1937) compared the IRR and NPV (Net Present Value) approaches, arguing that rational investors should maximize NPV and not IRR. The previously mentioned works and the publication of Joel Dean’s reference book (Dean, 1951) on capital budgeting set the basis for the widespread use of the discounted cash flow approach into all business areas, aided by developments in portfolio theory. Nowadays, probably the model with more widespread use is the FCFE/FCFF (Free Cash Flow to Equity and Free Cash Flow to Firm) model. For simplification purposes, we will focus on the FCFE model, which basically is the FCF model’s version for the potential dividends. The focus is to value the business based on its dividends (potential or real), and thus care must be taken in order not to double count cash flows (this matter was treated in this case) and to assess what use is given to that excess cash flow – if it is invested wisely, what returns will come of them, how it is accounted for, etc. (Damodaran, 2006). The bridge to the FCFF model is straightforward; the FCFF includes FCFE and added cash that is owed to debtholders. References: Parker, R.H. (1968). “Discounted Cash Flow in Historical Perspective”, Journal of Accounting Research, v6, pp58-71. Boulding, K.E. (1935). “The Theory of a Single Investment”, Quarterly Journal of Economics, v49, pp479-494. Keynes, J. M. (1936). “The General Theory of Employment”, Macmillan, London. Samuelson, P. (1937). “Some Aspects of the Pure Theory of Capital”, Quarterly Journal of Economics, v51, pp. 469–496. Dean, Joel. (1951). “Capital Budgeting”, Columbia University Press, New York. Damodaran, A. (2006). “Damodaran on Valuation”, Second Edition, John Wiley and Sons, New York.

All information is taken from public sources and with consented company interviews.

Opportunities for value creation may be found in awkward and difficult circumstances. Good strategic thinking and ability to act swiftly are usually crucial to be able to take advantage of such tough environments. Amidst a country-wide economic crisis and general disbelief, José de Mello Group (JMG) saw one of its main assets’ (Brisa Highways) market value tumble down to unforeseen figures and was forced to act on it. Brisa’s main partners were eager in overpowering JMG’s control of the company, and outside pressure from Deutsche Bank was rising, due to the use of Brisa’s shares as collateral. JMG would have to revise its strategy and see if Brisa was worth fighting for; the market implicit assessment about the company’s prospects was very penalizing, but JMG’s predictions on Brisa’s future performance indicated that this could be an investment opportunity. Would it be wise to bet against the market?

This study is excellent for finance and strategy courses, at both undergraduate and graduate levels. Company valuation and corporate strategy are required.

The case study is based on a series of in-depth interviews carried out with the owners and directors of the company. The data are complemented by documentary analysis, including descriptions of internal processes and industry information. For the teaching note, the authors opt for an exploratory study using the open-ended approach of grounded theory.

Arette^® is a Mexican family business dedicated to the production and sale of tequila, fusing the artisanal with the new in its production processes. Sales take place mostly in the European and American markets. The foreign market for tequila is very attractive but also very demanding both in terms of financial resources and time. Although the company has managed to enter this market through bars and restaurants, it has not yet managed to reach the final consumers (those who order margaritas in bars). Jaime, Eduardo and Lalo are wondering whether it might be time to invest more resources in ensuring that Arette^® is not just a brand for fine cocktails. Until now, their main promotional tool has been word of mouth, and they are not sure what their next step should be – to focus on the international or the domestic market.

The case study can be incorporated into undergraduate classes, where it could serve as part of an international marketing course, in particular, as an international sales strategy and implementation session. It can be used to teach basic concepts and their application.

This case study focuses on the decision that many small companies have to make at some point in their business strategy, which is to focus either on the international or domestic market: The objectives are as follows:

1. To identify the variables that increase or modify the demand for Tequila.

2. Compare the advantages and disadvantages of focusing on a domestic Tequila market or focusing on an international market.

3. Identify the critical variables that a small company faces if it wants to go international such as.

4. Identify if there are forms of diversification for Tequila Arette such as new markets or new products, or both.

Management and leadership.

Undergraduate and graduate.

Mr Lionel Thibaud, the General Manager, was highlighting the achievements and challenges faced at Impression et Enregistrement des Résultats (IER) within the Middle East region over the past four years in relation to the various cross-cultures and multi-nationalities. IER is a world-leading supplier of printing terminals and IT solutions for the air transportation industry. The problem facing the decision-maker is how to do business with the Middle Eastern countries and handling and striking a balance with all the varying cultures and customs. In addition, to meet the needs of the customers, a long-term mission is to establish long-term relationships and collaborations.

On completion of utilizing the case study as an exercise, students should be able to: case-specific skills – critically examine the importance of the cross-cultural management, decision-making, managing in multinational companies and leadership and management in the Middle East and demonstrate this by analysing real regional/world examples using complex theoretical frameworks; identify examples of best practice (including ethical “best practice”) and explain the dynamics towards cross-cultural management, decision-making, managing in multinational companies and leadership and management with reference to a range of theoretical models and apply these in a meaningful way to the MENA region; discipline-specific skills – synthesize and critically evaluate a corpus of academic literature and government reports on cross-cultural management, decision-making, managing in multinational companies and leadership and management; link cross-cultural management, decision-making, managing in multinational companies and leadership and management concepts and theories to real regional/world examples; personal and key skills – reflect on the process of learning and undertake independent/self-directed learning (including time management) to achieve consistent, proficient and sustained attainment; work as a participant or leader of a group and contribute effectively to the achievement of objectives in the field of cross-cultural management, decision-making, managing in multinational companies and leadership and management.

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