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Case study
Publication date: 31 October 2023

Michael S. Lewis and Robin Ayers Frkal

This case study is developed using secondary sources, including newspapers, periodicals and academic references.

Abstract

Research methodology

This case study is developed using secondary sources, including newspapers, periodicals and academic references.

Case overview/synopsis

This case study examines the challenges of a market leader in a changing industry and how that leader might respond. Growth was becoming exceedingly difficult for Netflix due to various external forces. For a company that relied on radical innovation to reinvent the video market industry and gain market dominance, Netflix appeared to be focusing on protecting its market position through strategies designed to reinforce its existing strengths and assets. Could Netflix maintain its leadership position and reignite growth by pursuing a reinforcement strategy, or was it time for another reinvention?

Complexity academic level

This case was written for strategic management classes at the graduate and undergraduate levels. The case was classroom tested with undergraduate business students in a strategic management course and masters-level organizational leadership students in a strategic innovation and change management course.

Details

The CASE Journal, vol. 20 no. 3
Type: Case Study
ISSN: 1544-9106

Keywords

Case study
Publication date: 20 January 2017

Mark E. Haskins and Rebecca Bray

This case raises the question: How does a company reasonably estimate and record entries for uncollectible trade receivables, and under what circumstances are receivables written…

Abstract

This case raises the question: How does a company reasonably estimate and record entries for uncollectible trade receivables, and under what circumstances are receivables written off as uncollectible? The required accounting transactions for the case involve estimating a receivables allowance both as a percentage of sales and as a percentage of accounts receivable and making specific account judgments under the direct write?off method. The subjective issues involve analyzing and assessing a company's methods of collection and accounting for bad debts.

Case study
Publication date: 11 April 2023

Robin Clark, Joanna Kimbell and William Biggs

This case was developed from both primary and secondary sources. Primary sources were interviews. The secondary sources include legal opinions and journal articles.

Abstract

Research methodology

This case was developed from both primary and secondary sources. Primary sources were interviews. The secondary sources include legal opinions and journal articles.

Case overview/synopsis

In 2012, Scot and his co-owner, both experienced groomers, planned to open their own grooming business. Scott talked with his accountant about the best legal entity for their situation, and the accountant advised Scott that a limited liability company (LLC) would be the best choice. The accountant steered Scott to Legal Zoom, an online legal resource that helps people form business entities, including LLCs. A few years after starting their business, Scott and his co-owner reached an impasse: Scott wanted to expand the business; his co-owner did not. Scott talked with an attorney and learned that the standard form LLC operating agreement from Legal Zoom did not cover this kind of situation. How is an LLC formed? What are the consequences of a flawed LLC formation? What kinds of duties do accountants owe business owners?

Complexity academic level

This case was written for use in an undergraduate introductory business law course, an introductory accounting course or an accounting ethics course. The focus of the case supports classroom discussion for online and face-to-face instruction regarding business entity formation and fiduciary duties. Educators who use critical thinking in lessons to apply information about the roles of accountants and attorneys working with business owners can use this case to explore and discuss the impact ethical decisions can have on business owner clients.

Learning objectives

Through evaluating and examining this case, students will be able to:

• understand what an LLC is and explain how one is formed;

• recognize the consequences of flawed LLC business entity formation; and

• articulate the roles of accountants in the formation of an LLC.

Details

The CASE Journal, vol. 19 no. 5
Type: Case Study
ISSN: 1544-9106

Keywords

Case study
Publication date: 24 April 2024

Aaron Fernstrom, Mary Margaret Frank, Samuel A. Lewis, Pedro Matos and John G. Macfarlane

The case examines the development and launch of an exchange-traded fund (ETF) based on JUST Capital's socially responsible corporate ranking methodologies. The case provides a…

Abstract

The case examines the development and launch of an exchange-traded fund (ETF) based on JUST Capital's socially responsible corporate ranking methodologies. The case provides a market overview of Environment, Social, and Corporate Governance (ESG) and socially responsible investing (SRI), what has driven growth in those areas worldwide, and several best-practice investment approaches. Following the overview, the case describes the founding and development of JUST Capital, explores JUST Capital's ranking methodologies, and presents the decision point faced by the CEO: requisite selection of one of three strategies in order for JUST Capital to generate “self-sustaining” revenue.

Details

Darden Business Publishing Cases, vol. no.
Type: Case Study
ISSN: 2474-7890
Published by: University of Virginia Darden School Foundation

Keywords

Case study
Publication date: 20 January 2017

June A. West, Gretchen A. Kalsow, Lee Fennel and Jenny Mead

Fingerhut, based in Minnetonka, Minnesota, is a direct-marketing company that sells a smorgasbord of consumer goods through an array of specially targeted catalogs. In November…

Abstract

Fingerhut, based in Minnetonka, Minnesota, is a direct-marketing company that sells a smorgasbord of consumer goods through an array of specially targeted catalogs. In November 1996, an article in the Star Tribune, a major Minneapolis newspaper, drew attention to a class-action lawsuit pending against Fingerhut that suggests the firm made its profits by exploiting the poor. Several civil rights groups rallied around the suit and submitted amicus curiae in favor of the litigation. The case illustrates issues in ethics and management communication. Discussions focus on the constituencies. Is Fingerhut exploiting its customers or providing them with an affordable method of obtaining valued consumer goods on credit? Do retailers have a duty to offer products at reasonable prices? Are the high interest rates reasonable given the risk? What are the options: pawn shops, rent-to-own? What is the profile of the typical Fingerhut customer? Discussions also focus on the issues communicating to the constituencies. How much damage will the lawsuit do to Fingerhut's image as an ethical, socially conscious company? What communication strategies can the firm employ? Should it react to the lawsuit? What should it tell its employees?

Details

Darden Business Publishing Cases, vol. no.
Type: Case Study
ISSN: 2474-7890
Published by: University of Virginia Darden School Foundation

Keywords

Case study
Publication date: 28 March 2023

Tulsi Jayakumar and Lakshay Grover

The purpose of this study is to use design thinking principles to understand the failure of the ‘new’ European Super League, and also understand how it could be redesigned.

Abstract

Purpose

The purpose of this study is to use design thinking principles to understand the failure of the ‘new’ European Super League, and also understand how it could be redesigned.

Research methodology

This case has been developed from secondary sources, including news reports, social media sites, annual reports and websites of the Union of European Football Associations and the European football clubs. This case was classroom-tested with post-graduate management students in a design thinking course in May 2021 at an Indian business school, S.P. Jain Institute of Management & Research, in Mumbai, India.

Case overview/synopsis

In April 2021, a new football league – the European Super League, is announced as a breakaway rebel league, in direct competition with United European Footballers Association's Champions League. It is backed by the top 12 European clubs and officials in European football, besides the US investment bank, JP Morgan. The new league is touted as one intended to save football. It is, however, denounced by fans and shunned almost universally. The league, which has been planned for the past three and half years, faces collapse. Why did the European Super League fail? How could the founders design a new league?

Complexity academic level

This case could be used in an undergraduate or MBA classroom or an executive education programme in a design thinking course. It can also be used to teach marketing courses such as marketing strategy, new product development and consumer behaviour.

Details

The CASE Journal, vol. 19 no. 3
Type: Case Study
ISSN: 1544-9106

Keywords

Case study
Publication date: 20 January 2017

Robert F. Bruner

This case considers the unusual terms under which Rhone-Poulenc, the large French chemicals producer, acquired the U.S.-based Rorer Group, Inc., in August 1990. Set a year later…

Abstract

This case considers the unusual terms under which Rhone-Poulenc, the large French chemicals producer, acquired the U.S.-based Rorer Group, Inc., in August 1990. Set a year later, in August 1991, the case reviews the terms of the merger and the experience of the new entity in its first year, and invites the student to evaluate the “contingent value right” (CVR) issued by Rhone-Poulenc in the merger.

Details

Darden Business Publishing Cases, vol. no.
Type: Case Study
ISSN: 2474-7890
Published by: University of Virginia Darden School Foundation

Keywords

Case study
Publication date: 6 February 2024

Irina Surdu and Giulio Nardella

The data used to present this case was collected from secondary data sources. These sources included media reports associated with Michael Jordan and his trajectory since entering…

Abstract

Research methodology

The data used to present this case was collected from secondary data sources. These sources included media reports associated with Michael Jordan and his trajectory since entering the sport, as well as specific information published about his time at the Chicago Bulls. Another key source of information is the ESPN documentary conducted specifically on Jordan’s relationship with his National Basketball Association (NBA) team.

Case overview/synopsis

The case follows the story of Michael Jordan, who took his team, the Chicago Bulls, to fame in a rather controversial manner. To do so, Michael Jordan had to alter his leadership style over the years to be respected as a leader and motivate his team to win one NBA championship after another. On 20th April 2020, ESPN’s “The Last Dance”, a 10-part documentary about Michael Jordan and his time playing for the Chicago Bulls was released to much acclaim. The documentary became highly noted as Jordan himself, both directed and starred in the documentary. Jordan’s great achievements stood out, but so did the conflicts that the basketball star had with The Bulls’ management team and mainly, his teammates. Relationships between teammates were far from harmonious, which led to questions around whether Michael Jordan was as good a leader, as he was a star player. Cultural change within the organisation was primarily linked to the often-contested leadership of Jordan.

Complexity academic level

The case can be used at UG, MSc and MBA levels. It works for in-person teaching and for online teaching. It is most suitable in leadership, strategy and strategy in practice courses. However, it is critical to note that the case can shed light on the dynamics that leaders and teammates have within their teams. Therefore, this case may be valuable to students studying courses where they themselves must work in groups and oftentimes encounter challenges in managing their team. These challenges can arise at all levels of experience. As such, the case provides particularly useful reflection for decision makers who may be beginning to develop their leadership skill (UG), those who have already experienced working in teams (MSc) or leading teams themselves (MBA, Executive MBA). The case addresses the challenges associated with achieving high team motivation and performance. It also sheds light on the challenges associated with leading a cultural change within a team and the approaches of different actors involved. It may be best to introduce the case in the context of a (1.5–2 h) workshop once students understand the basic frameworks and tools used to analyse leadership styles and their characteristics.

Details

The CASE Journal, vol. ahead-of-print no. ahead-of-print
Type: Case Study
ISSN: 1544-9106

Keywords

Abstract

Theoretical basis

Critical analysis of observed practice.

Research methodology

Field study.

Learning outcomes

To expose accounting and MBA students to Lean management and the performance measures that support Lean management by presenting a case of a comprehensive and very successful Lean transformation; to give accounting and MBA students the opportunity to construct a strategy map and a balanced scorecard based on a rich case description; and to critically assess the suitability of balanced scorecards for a company that embraces Lean management.

Case overview/synopsis

The case describes a comprehensive transformation from conventional management to Lean management and business practices, with an emphasis on the largely non-financial performance measures used to support the transformation. Around the time of the Lean transformation, the balanced scorecard, a multi-dimensional measurement approach, was introduced to address the problems of excessive reliance on financial performance measures. Students are asked to compare and contrast Wiremold’s approach to the balanced scorecard.

Complexity academic level

Graduate or upper level undergraduate courses in cost accounting, managerial accounting and strategic management.

Details

The CASE Journal, vol. 18 no. 2
Type: Case Study
ISSN: 1544-9106

Keywords

Case study
Publication date: 30 March 2023

Ram Subramanian

This case is based on primary archival research. The original reports from MSCI, Sustainalytics and S&P 500 formed the foundation of the case in addition to the 144-page Tesla’s…

Abstract

Research methodology

This case is based on primary archival research. The original reports from MSCI, Sustainalytics and S&P 500 formed the foundation of the case in addition to the 144-page Tesla’s 2021 Impact Report. Secondary sources were used to provide contextual information. All sources are cited as endnotes.

Case overview/synopsis

In June 2022, Tesla, Inc., the Austin, Texas-based electric car company faced a number of challenges that called into question its environmental, social and governance (ESG) credentials. Questioning the company’s corporate governance practices, SOC Capital, a watchdog organization publicly released a letter that it had sent to the United States Securities and Exchange Commission where it had demanded that the agency sanction the company for not replacing an independent director at its next stockholder meeting. The State of California’s Department of Fair Housing and Employment filed a lawsuit alleging various counts of discrimination at Tesla’s manufacturing facility in Fremont, California. S&P Global removed the company from its index of ESG companies. This action had negative consequences for the company’s stock price. Tesla’s board of directors, led by Robyn M. Denholm, had to address Tesla’s overall approach to ESG in light of these challenges.

Complexity academic level

The case is suitable for an upper-level undergraduate or an MBA course on strategy or strategic management.The issues in the case involve the stakeholder perspective, corporate governance and the purpose of a firm. Instructors face two choices here: using this case early in the course introduces the broader stakeholder perspective early on without addressing it as an afterthought at the very end of the course. The other choice is to use it at the end because most strategy textbooks cover these topics at the back end.

Details

The CASE Journal, vol. 19 no. 3
Type: Case Study
ISSN: 1544-9106

Keywords

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