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The teaching case is designed to be used by students in higher education institutions at the undergraduate level. This case may also be relevant for staff at the bursary departments of any public universities or public organizations that have biological assets.

This case provides a study on agricultural activity at Universiti Pengurusan Malaysia (UNIPM). The purpose of this case is to create greater awareness for case users on the accounting framework and on methods recommended for recording specific assets in agricultural activity, i.e., biological assets. This case provides users with experience in explaining the nature of an organization’s agricultural activities and accounting for biological assets as recommended in the Malaysian accounting framework. In addition, users are exposed to some current issues in accounting standards, such as ethical issues. In this case, Fakhrul, an accountant at UNIPM and a leader of the Asset Unit, was responsible for reporting the value of all UNIPM’s assets, including biological assets. He was instructed to accurately recognize, measure, and disclose the value of biological assets according to the appropriate accounting standard. Furthermore, UNIPM had been urged to replace the existing accounting standard of the Malaysian Private Entity Reporting Standard (MPERS) with the Malaysian Public Sector Accounting Standard (MPSAS). Fakhrul was considering how to account for and report biological assets according to the new MPSAS. This case is a decision making or ‘unfinished’ case which is suitable for financial accounting and reporting courses. The names of the people and the university are fictitious, but the details were based on actual events. A series of interviews were conducted with the key players to gather the data. Other useful documents such as the university’s annual report, university’s website and the deer reports were also referred.

The primary objective of this teaching case is to provide an opportunity for case users to understand both the accounting framework and the methods recommended for recording specific assets in agricultural activity. More specifically, the teaching objectives of this case are to achieve the following learning outcomes: to identify the relevant accounting standard for recognizing, measuring, reporting, and disclosing biological assets by public universities in Malaysia, to apply the appropriate accounting treatment in recognizing, measuring, reporting, and disclosing biological assets in accordance with the appropriate accounting standard for public universities in Malaysia and to understand the ethical issues involved in deer valuation methods.

Teaching notes are available for educators only.

CSS 1: Accounting and finance.

The following subjects are addressed through the case: Integrated thinking; professional skills; ethics and values; sustainability; and responsible leadership.

This teaching case is aimed at Postgraduate accounting honours or masters students or MBA students.

The case begins on 16 May 2018, with Jason Roberts, Head of Environmental Programmes at World wide fund for nature (WWF), reflecting over bad news. The Department of Agriculture, Forestry and Fisheries (“DAFF”, also referred to as “government”), have just approved the 2017/2018 Total Allowable Catch (“TAC”) for the West Coast (WC) rock lobster at 1,924 tons, almost three times the amount recommended by the scientific community. The events describe a history of tension between the primary objectives of the WWF and the government; difficulties in stakeholder management, and the potential consequences for the survival of the WC rock lobster and those who depend on it for their livelihood. The different perspectives held by different stakeholders; the relevance of the scientific evidence; the legal provisions in place and the process applicable to making the TAC decision; all highlight the complex environment in which decisions were made; to which the WWF is wondering how to respond.

The case’s primary learning objective is to highlight the variety of considerations involved in complex decision-making, also known as “integrated thinking”. Students will be required to critically analyse and evaluate the information in the case, as well as the exhibits; to comment on the appropriateness of various decisions and recommendations; evaluate the ethical/moral responsibilities of WWF; understand different perspectives and the reasons for these perspectives; identify actions and statements that reflect responsible leadership, as well as those that reflect the contrary; and apply learnings from this case to personally reflect on one’s role as a responsible business leader.

Teaching Notes are available for educators only.

CSS 1: Accounting and Finance.

Leadership; Political Economy; Strategy; Entrepreneurship.

Masters in Business Administration (MBA); MPhil in Strategic Leadership.

On 5 February 2016, South African entrepreneur Jannie Van Eeden faced a dilemma about whether to expand his current businesses or not. He had to choose between focusing exclusively on hospitality and tourism or dividing his time and resources between the tourism business and expanding his existing logistics business. Expansions to his logistics business would entail investing in a warehouse and supplying fresh produce to the lodges in the wider area of Lake Malawi where he was based. Van Eeden realised that he needed to take into account the political economy of Malawi in unpacking the contextual variables related to his decision. Various stakeholders’ roles are illustrated in the case, for example the government’s role in enabling entrepreneurial businesses as well as the investments made by foreign organisations and international donors.

Development of leaders who can take contextually intelligent decisions. Insights into conducting Political Economy analysis to enable doing business in Africa.

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.

Emerging Markets.

Undergraduate, Masters.

Pacari Chocolate is the flagship brand of SKS Farms CIA Ltda., located in Quito, Ecuador. The company specializes in organic chocolate production which it sells in Ecuador and exports to other Latin American, European and North American markets. The company began operation in 2002, founded by Carla Barbotó and her husband Santiago Peralta. Carla is the Director of SKS and Santiago is General Manager. The case is set just after Santiago negotiated a deal to supply Emirates Airlines with mini bars to be distributed to flight passengers. Santiago is excited about this new deal, which will provide a new revenue stream, enhance brand image and potentially create new customers. Carla and Santiago pursue excellence with their products, as evidenced by over 160 awards, many globally recognized. However, their mission is also very much social in that they seek to improve the lives of Andean farmers, indigenous peoples and broader Ecuadorean society. The principle author uses this case in a course on innovative approaches to engaging emerging market opportunities, in which shared (social + economic) value and the formation of strong national industries are key outcomes, to be addressed through complementary market and non-market entrepreneurship strategies.

Expected learning outcomes are as follows: to identify the contextual challenges faced by an emerging market firm, and explain what must be done to overcome them; to identify the role of a firm in developing a national competency in an agricultural product industry; to demonstrate the creation of “shared value” and examine how the social mission of a company can reinforce and sustain its economic value creating activities; and to generate and evaluate options for developing international markets when a firm has limited resources to invest in marketing activities.

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CSS 3: Entrepreneurship.

Mr D M Patel, Senior Manager, Mobile Fish-selling Vans project, Gujarat Fisheries Central Co-operative Association Limited (GFCCA), had to present a plan to the Governing Body for the project which had been making losses for the last few years. He had GFCCA's annual accounts for 2009-2010 with him, but did not have specific details on the financial performance of the three vans. He needs to decide whether the project should be wound up or should undergo some modifications, while taking into account the objectives of the Governing Body. This case is meant for use in an introductory class in decision making for postgraduate or undergraduate management students to illustrate the process of rational decision making. It is also aimed at helping students write decision reports. The case requires the student to intuitively arrive at an understanding of the problem of fixed costs not being covered by the margin that the project is allowed to make, thus making sales volume a critical factor in breaking even. A second aspect that the students will have to identify is the possibility of reducing fixed costs by addressing cost inefficiencies or by making operational changes.

This case is based on primary data collected via interviews with the CEO of the company. The authors obtained the case release form to publish this case.

Various stakeholders, regulators, environmental activists and public awareness have increased companies’ pressure to contribute to environmental issues. However, the pressure seems to be more on large-scale companies to make progress and have an elaborate vision and goals related to environmental issues than small and medium enterprises (SMEs).

This case deals with the sustainability focus of the CEO of Ruscombe Artisan Food & Drink Ltd. (Made for Drink), an SME in the UK with a voluntary environmental impact investment proposal under consideration while having losses since 2017.

The case integrates the financial aspects and environmental considerations into this strategic investment evaluation process for making a capital investment decision. The case provides the actual financials of the company, including the income statement, balance sheet and cash flow statement of the company since its inception in 2017.

The case information enables students to comprehend and evaluate the consequences of doing a voluntary environmental capital investment project. The students will have the opportunity to apply simple capital investment methods and consider the external and less tangible environmental benefits in their final decision-making.

The case is suitable for undergraduate accounting or management modules, mainly introductory modules such as Managing Financial Resources, International Accounting, Finance, Introductory Corporate Finance, Basic Financial Literacy and Entrepreneurship.

This case features a county planning director as he approves or turns down a permit application for the Harvest Wind Farm Project, located in Klickitat County on the Columbia Plateau in Washington State. The utilities involved and Klickitat County stood to benefit through new revenue generation and a favorable federal construction grant associated with the American Recovery and Reinvestment Act of 2009, and certain landowners stood to make substantial royalties. However, other landowners were also worried about declining property values, environmental groups had raised objections to the effect of turbines on the pristine Columbia River view, and uncertainty about health effects had recently become more of an issue. Nationally, “wind turbine syndrome” and “shadow-flicker” effects had been linked to wind farm operations. Given these concerns and the uncertainty, would the gains to stakeholders justify signing off on the project?

One of the major issues present in this case is whether there is significant industry pressure to internationalize. Yip’s (1989) global strategy drivers are a helpful approach for examining this issue. This case also applies two important marketing concepts – the product life cycle and diffusion of innovation theory – and how differences across international markets impact these concepts. Finally, there are significant cultural issues at play in this case as well. Theoretical models of national culture, such as Hofstede, Hall and others, can be used to examine cultural influences on an industry that is not often associated with culture.

The case is based upon a combination of secondary research and primary research. The lead researcher and a team of graduate students conducted interviews with Louisiana-Pacific Corporation (LP) executives in the USA and Chile in 2017.

This three-part case examines the internationalization of LP into South America. Case A begins in 1999 as LP attempts to decide whether to take its oriented strand board product international. The reader is asked to consider where LP should go in South America. Case B examines the factors LP used to decide to enter Chile and then outlines the key decisions that led to its impressive growth between 2000 and 2015. Case C begins in 2015 as LP now considers whether to expand its markets into Argentina or Colombia.

Given the complexity of issues raised in the case and the need to narrow these issues down to an implementable decision, this case is most appropriate later in the schedule of a graduate or executive-level business course in international business or international marketing.

The case includes theoretical references to family business, organizational culture, resource-based value and leadership.

The case combines primary and secondary data. There is ample public information about Martin Guitar including histories of the company and its instruments. These were used for background. Primary data were provided by the company in the form of customized data and interviews.. The case writer has served Martin Guitar as a consultant and also plays Martin instruments. The case writer had numerous opportunities to interview Chris and his key lieutenants.

In 2019, C.F. Martin IV (Chris) was in his fourth decade leading one of the America’s oldest family-owned companies, C.F. Martin & Co., Inc. Martin Guitar is a globally known maker of fine guitars that are prized by collectors, working musicians and amateur musicians. Chris was raised in the family business and took on the CEO’s position at the age of 30. The case describes the company’s management practices and the culture that has emerged from them. In 2019, at age 64, Chris confronted issues faced by his predecessors over multiple generations: how to prepare the company for succession, and maintain its strong performance as a family-owned company in a dynamic industry environment.

The case is designed for a management course for upper-level undergraduates.

Murrah Dairy Company Limited (Murrah Dairy) is a strategy and management case related to entrepreneurship, with a focus on marketing, expansion, strategy and management of a family-run small and medium enterprise (SME).

The case is suitable for senior undergraduate and/or graduate MBA strategic management, entrepreneurship and marketing courses.

The case is about Murrah Dairy, Thailand's first and only buffalo dairy producer. The company combines the concepts of regular SMEs together with community enterprises to build a business that can be used to achieve community benefits as well as private gains. With 11 years of experience, Murrah Dairy remains the first and only extensive dairy buffalo farm in Thailand. The market is growing, the brand is catching on and the company keeps expanding. Beginning with Murrah Farm in 2003, now Murrah Dairy now operates Murrah Farm, Murrah House and Mini Murrah Farm. The question now is where to go from here and what will it take to grow?

The expected learning outcomes are the increases in understanding on environment assessment (such as SWOT analysis, Porter's Five Forces, success factors), marketing strategy (product portfolio analysis, market-product analysis) and SME management, as well as abilities to propose growth strategies and marketing strategies for the firm.

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