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“Jessica’s dilemma: honesty or loyalty” is the true story of a Staff Accountant, Jessica, who discovered embezzlement by the controller, Michael. Jessica worked at a US subsidiary of a multinational organization. One of the company’s vendors contacted Jessica regarding unpaid invoices. Following up on the inquiry, Jessica found suspicious manual journal entries in the general ledger. When she questioned her boss, Michael, about her findings, he first denied the situation, then blamed another employee, and ultimately tried to intimidate Jessica so that she would not press the issue. Jessica’s investigation led to the discovery that Michael had been embezzling money from the company. To complicate matters, Jessica and her husband had a close relationship with Michael and his wife outside the office. Jessica had to make a choice between being loyal to a family friend and being honest and loyal toward her employer.

The authors obtained the information for this case from the staff accountant and her husband via a series of interviews. The information was verified via publicly available news articles on the presented case. Additionally, legal documents, which were publicly available, were also used for information. The name of the company and the names of the individuals in the case were changed to protect the identities and privacy of the involved parties.

An instructor can use this case in business ethics, introductory management, human resource law or accounting courses targeting undergraduate or introductory MBA students. This case is best used in the beginning of the suggested courses, as the instructor introduces ethical dilemmas, ethical frameworks, and stakeholder theory. The case is designed so that students do not need a background in business or business ethics to be able to successfully complete the case analysis. Additionally, the case provides a platform to discuss the differences in an ethical vs an unethical manager and how to respond to such a situation.

Many employees are afraid to report ethical wrongdoing to upper management, or to engage in ethical dissent. When upper management is receptive to reports of wrongdoing, ethical dissent within the organization to upper-level management has more organizational benefits than when the issue is shared with coworkers or external agencies. This is because upper management has the power to make a difference in the situation and may be able to keep the situation within the organization to eliminate possible reputation problems for the organization. The presented case can be utilized to discuss the importance of feeling safe in an organization as it pertains to reporting wrongdoing within the organization and how organizational culture and leadership can enhance or diminish that feeling.

The learning outcomes of this paper are as follows: to identify the pros and cons of waged employment and entrepreneurship, to identify the contextual factors influencing entrepreneurship, to set up a new venture, namely, steps, challenges involved and decision-making process, to scale up a small business; when, how and where? And to tradeoff required for scaling up a small business.

Pooja, a young management graduate from Varanasi, decided to overcome all challenges and barriers faced by a women entrepreneur and chase her lifelong dream of creating her own event management startup. After having achieved phenomenal success in a short period of time within the city, she began to receive interest from neighbouring cities as well. The decision to scale up operations was particularly difficult for Pooja, as she had funded the venture through her personal funds and personally nurtured the business and her team based on the values of quality and creativity. Like any small business, she had to decide what level of trade-off was required between scaling and dilution of control over the operations.

The case study is applicable for students of management. The learnings from the case can be applied by an individual who is looking to start a business or expand one.

Teaching Notes are available for educators only.

CSS 3: Entrepreneurship.

Marketing strategy, strategic innovation.

Strategic brand management or marketing strategy courses at MBA level.

It seemed likely that a company with the highest number of product variants would consider product innovation to be its key source of sustenance in a crowded marketplace. Especially so, when the local and global competition was hotting up to a new launch every week. In the case of Micromax, a mobile handset maker from India tried to drive home the point that sustainability in emerging markets did not lie in inventing a new technology like Apple or Nokia or Sony did, albeit accompanied with a premium price tag. For the emerging markets, it was important to optimize the offering for the consumers. Strategic optimization could result from bridging the gaps in performance, infrastructure and organization design, which came naturally to this marketing-savvy mobile maker. Any company could make a cost-effective phone, but few could position, brand and sell it the way Micromax did. Shubhodip Pal, Head of Marketing at Micromax Informatics Pvt Ltd, India, pondered the marketing strategy which could pave the way into maintaining the company's national leadership position while creating a roadmap for its global foray. For Micromax, marketing strategy innovation, and not product innovation, would fulfil the goal of long-term growth in India and overseas markets.

The students studying this case are expected to learn: marketing strategy in emerging markets such as India, marketing strategy as the critical success factor for upcoming Indian companies rather than product innovation and doing business in emerging markets.

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

After completion of the case study, the students will be able to identify and discuss competition using Porter’s five forces, analyse and understand the enablers and challenges that impacted Rocky Brands’ growth and recommend a solution in relation to Rocky Brands’ growth strategy.

This case study investigates Rocky Brands, a South African manufacturer and distributor of cleaning products in the retail market. The case was set in November 2022 and highlights the important events ranging from the company’s founding in 2011 up until 2022. This case aims to study strategy in the South African fast moving consumer goods industry. At the time of writing the case study, Rocky Brands was operating across South Africa, with their main manufacturing warehouse in Johannesburg and a subsidiary manufacturing warehouse in Durban. They were changing the Durban warehouse to a distribution warehouse, as they planned to manufacture primarily from a bigger warehouse in Johannesburg. Rishav Juglall, the main protagonist, is the founder and managing director of Rocky Brands. Rocky Brands imports and redistributes several of the brands that the company sells, including Weiman’s, Wright’s and Goo Gone. They also manufacture their own line of products in South Africa under the Oakmont brand. Juglall acknowledges that their sales and revenue have grown yearly, but they have recently saturated the market and reached a plateau. Juglall needs to determine whether he should diversify into Africa, expand his product range or enter the market for private label cleaning products.

The case study’s primary focus is on strategy in an emerging market. This case study is suited to undergraduate students studying Porter’s five competitive forces, SWOT analysis (see teaching note exhibit) or the Ansoff matrix in the fields of strategy, marketing or macroeconomics. This case study can be taught in courses such as decision-making, environment of business, leadership or strategic implementation. The case study will teach students how to apply the frameworks to a business and assist students in determining which option is best for the business.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.

The case aims to understand and analyse the capital structure decisions made by a profit-making, growing organisation which aimed to be India’s premier airline and the market leader. The company that had pursued a high debt policy, to take advantage of the financial leverage that it would get, was now facing problems in an operating environment that proved to be challenging. A decline in operating profit, coupled with high-interest costs and an uncertain environment with cutthroat competition, had caused the company to plunge into losses. Attempts to deleverage by equity infusion were proving to be difficult. The case can be used in MBA, Executive Education and doctoral programmes. The learning objectives of this case are: to analyse the capital structure of the company, to interpret the relationship between financial leverage and risk, to assess the pecking order theory, to analyse the nuances of the aviation sector and the factors influencing the profitability of the companies in the aviation industry, to estimate the risks and the rewards associated with foreign currency loans, to evaluate the magnifying impact of the financial leverage and to propose deleveraging methods like sale and leaseback, debt conversion to equity and devise a revival strategy for the company.

The case discusses the dilemma faced by Naresh Goyal, promoter and chairman of Jet Airways (India) Limited. At the initial stage, Jet Airways, like many other companies in its growth phase, relied on borrowed funds to meet its investment needs. However, over-reliance on borrowed funds with just one equity infusion resulted in a high leverage ratio and an aggressive capital structure. Moreover, the company operated in a sector that was highly regulated, with competition that was cutthroat and a cost structure that was volatile. A high operating risk, coupled with high financial leverage, pushed the company into incurring losses. Having run out of cash, Jet Airways eventually defaulted on loan repayments to its lenders. Facing the eventuality of losing control of the company to lenders or to a strategic investor, Goyal was trying to figure out a way to save the company from insolvency and liquidation. It was becoming increasingly difficult for Goyal to keep Jet Airways, the company he had nurtured like a baby, airborne.

The case can be taught in both online and offline modes of delivery in a 90-minute session. Post-covid, the delivery mode of classes has changed. In online sessions, it may be a challenging task to ensure student participation.

Teaching notes are available for educators only.

CSS 1: Accounting and Finance.

The managing director of a steel plant faces the decision of how much of each raw material to order for the plant for the following month. Due to lower and upper bounds on the amounts of each raw material in a batch and varying amounts of electricity and time consumed for different raw materials, one can't simply use the cheapest raw material. A linear program and the solver optimization function of Excel will provide the optimal amounts that meet the constraints. Interestingly, the best mixture for a batch is not the best mixture for a monthly plan. Shadow prices indicate the value of relaxing constraints. The typical monthly model from a student will be nonlinear, although it can be written as a linear model. This case provides the basis for an introductory class on linear programming and linear versus nonlinear models.

After completion of the case study, the students will be able to analyze the role of industry in strategic decision-making, examine the information and make judgments with the use of different models such as political, economic, social, technological, environmental & legal (PESTEL) and Porter’s five forces and formulate a marketing strategy for the future move of Diwan & Co. using the Company, Competitors, and Customers (3Cs) model.

This case study is about young entrepreneur Mr Mansha Ram, who was working in the battery industry and was contemplating launching a new product. A gap was found after extensive research. The research showed that there is a gap between sustainable, reliable and cost-efficient batteries in the market that must be filled. To discuss this opportunity, a meeting was called where all managers talked about their concerns, considering the cost constraint as well as shifts in Pakistani battery industry trends. Ram was a key person who had to decide whether to launch the product or not. Should he go for a new initiative and launch lithium-ion batteries or capitalized on existing technology, which was lead acid batteries? Which path should he take considering all the macroenvironmental factors, electric vehicles or renewable energy?

This case study can be taught in the final year of undergraduate classes and the first year of MBA classes. This case study is particularly designed for students to understand how a company makes decisions while keeping in view the macro- and microbusiness environment. Even if some businesses do not have cost constraints, these businesses still face the impact of other factors on their businesses, for that purpose, the case study will provide insights into why a comprehensive industry analysis is important. Furthermore, this case study keeps in view the competitiveness of the market and its impact on the decision-making of companies.

Teaching notes are available for educators only.

CSS 8: Marketing.

This teaching case covers aspects of leadership development, strategy, change management, organisational behaviour, and people management. The case explores the following themes:

• Workplace transformation and culture: the challenges and opportunities of remote/hybrid work in large government enterprises and maintaining the culture when moving remote

• Leadership and change: the different perspectives that a leader can take into consideration when leading the business during turbulent and uncertain times and managing the change process in large organisations

• Strategic decision-making: the application of analytical skills by senior management when making strategic decisions in a business

Workplace transformation and culture: the challenges and opportunities of remote/hybrid work in large government enterprises and maintaining the culture when moving remote

Leadership and change: the different perspectives that a leader can take into consideration when leading the business during turbulent and uncertain times and managing the change process in large organisations

Strategic decision-making: the application of analytical skills by senior management when making strategic decisions in a business

The primary audience for this teaching case is management education programmes including: Master of Business Administration (MBA), Postgraduate Diploma (PGDip), specialist Masters in Management, and certain Executive Education programmes.

This case deals with a public-sector entity that collects taxation revenue for the South African government. In 2020, the operations of this public entity are severely affected by the Covid-19 pandemic. The mandatory shift of the workforce from in-office to a remote work-from-home set-up, results in the entity switching to a hybrid work model in order to achieve its goals as an essential service. Protagonist Dr Zanele Twazi, executive head of the public entity's research department, is tasked by the commissioner to conduct a review on the hybrid work model. As the commissioner is also in the process of reviving the organisational culture to regain public trust following multiple corruption scandals, the pandemic adds to this pressure. Dr Twazi must share employee feedback on the remote work option. Meanwhile, the leadership team has to decide if the work model will serve this public entity in achieving its strategy, and from an organisational culture viewpoint, if it is the best fit for the future.

The key learnings from this case include the following:

• Organisational work model: A suitable work model is dependent on the organisational mandate as well as its culture.

• Culture and organisational goals: An organisational work model additionally impacts the future sustainability of the organisation and its ability to achieve its short- and long-term goals.

• Change management framework: For teams to effectively adapt to a hybrid work model, managers have to be empowered to lead and be able to facilitate the change.

Organisational work model: A suitable work model is dependent on the organisational mandate as well as its culture.

Culture and organisational goals: An organisational work model additionally impacts the future sustainability of the organisation and its ability to achieve its short- and long-term goals.

Change management framework: For teams to effectively adapt to a hybrid work model, managers have to be empowered to lead and be able to facilitate the change.

This case study aims to understand the criticalities of hiring in a knowledge-based start-up; the various ways of retaining talent in a knowledge-based start-up; the competency requirements of human resource professionals in start-up organizations; the trade-off between business profitability and the R&D drive of the company; and the various organizational structures available for a knowledge-based start-up.

Ayush Jain, a first-generation entrepreneur, is facing a challenge with his start-up, TechShlok. TechShlok is an IT solution provider with its headquarters in Jaipur, India. The company is doing very well and is able to achieve many accolades. As the company grows in business and employee strength, it is facing talent acquisition and retention challenges. Ayush is in a fix to solve the talent issue and retain the key talent of the organization.

The case can be taught in a Human Resource Management course, including “talent management” and “human resource planning”. The case may be taught at upper undergraduate levels. It can also be taught in courses of entrepreneurship and knowledge-based start-ups.

Teaching notes are available for educators only.

CSS 11: Strategy.

The writing of this case study was triggered by the numerous media reports in 2020 that talked about the EU nations losing its solidarity. EU being a very appropriate example of economic, monetary and customs union while teaching theories of economic integration and international relations, the post-pandemic approach of EU leadership to rebuild the crisis-ridden member nations seemed an excellent material for developing a teaching case study.

The case study was written based on secondary data and published information available. Enough desk research was undertaken to build the characterisation of the protagonists and due diligence done to chronologically report all facts of the case as the story developed. It was decided to build the epilogue into the case study so that the case analysis had enough depth.

The case is set in 2020 when the global economy was reeling under the massive impact of a lockdown and the aftermath. The case study examines the model of economic union in international business and the various challenges that governance of an association of nations such as the 27 member EU can throw up. It examines the conflict of interest that can arise among member nations during critical circumstances such as the pandemic and its massive tolls.

EU had established itself as a critical international trade player and had already proven their might as a united entity to the world trade partners, given the fact that they were not only a customs union but also a monetary union. In this scenario when the pandemic threw them into the whirlwind of lockdown-induced crisis, the united front of the mighty EU all but crumbled. As the worst-hit economies of Italy and Spain struggled to pull themselves back to normalcy, EU experienced one of its worst solidarity crises.

EU’s president Angela Merkel and ally French President Emmanuel Macron with support from the EU Council’s President Charles Michel stepped forward to resurrect the badly hit economies. They viewed this as the best opportunity to bring about a united front by coming together at Brussels for a summit when lockdown eased up in July 2020. It was to be a show of unity to jointly bail out the severely affected member nations by grants rather than loans. The summit, however, snowballed into bitter arguments and open bickering between the wealthy and not-so-wealthy members, and they could not agree upon the issue of debt vs aid. The fact that the EU was an agglomeration of 27 nations, which were far from homogenous in socioeconomic status, not to speak of divided political ideologies, only added dimensions to the dispute. Negotiations repeatedly hit roadblocks. Can the EU leaders lead their bitterly divided house to a consensus?

The case is suitable for graduate and post-graduate levels. Management courses where international business studies, international trade blocs and global leadership are part of curriculum can use the case to teach concepts of “Regional economic integration”, “Economic and Political union” and theories of “International relations” and “Negotiation”. It can also be ideally used in an executive management programme on “Global Leadership” to highlight the complexities of “governance of international associations” and “consensus building amidst diversity”.