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Academic research cases (ARC) provide interesting learning situations and challenging problems to study. However, it can be difficult to bring these research cases to classroom teaching because the “answers” are embedded within the case studies. Research cases can be redesigned as teaching cases (TCs) through a method of unwrapping the ARC and re—visioning it as a TC. One method is provided in this paper.

The authors have taken an unpublished research study and rewritten it as a TC. Elements from both manuscripts are provided in tabular form to guide the creation of TCs by academic researchers.

This paper will be helpful for any academic who wishes to transform a qualitative research case study into a useful classroom teaching tool.

This case about the Core Business School enunciates the development of a performance appraisal criterion for the faculty members. The case highlights the situation when despite the administration of an appraisal process for the academic year 2012-2013, there was a uniform increment announced which was lower than the previous year’s increment on the pretext that the admission numbers for the next academic session were much low. The faculty and staff were in a dilemma of whether to continue in such an organization where the absence of a formal appraisal system would hamper their career progression or wait for another year for things to change.

This case is developed after an in-depth interview with the dean academics and the HR faculty of the Core Business School who headed the designing of the performance appraisal system and thereafter its implementation.

This case can be used for the elective course on performance management or human resource management course in MBA program.

The case is written based on publicly available data from primary sources such as the company’s annual reports, company website and the company’s presentations, as well as from secondary sources comprising newspaper articles, research papers, research magazines, magazine articles, industry reports, research reports, etc. as indicated in the references. The company’s financials and peer data are sourced from the Thomson Reuters Eikon database.

The case examines the financial position of Macy’s, Inc., America’s largest and one of the oldest premier departmental stores, with a consolidated annual turnover of US$18,097m in the fiscal year 2020/2021 (FY, 2021). Over the previous few years, the company had been struggling with decreasing market share and profitability mainly due to increasing competition from online retailers and deep discounters, which was affecting the company’s share price. With the appointment of a new chief executive officer (CEO) in fiscal year (FY) 2017, Macy’s, Inc. undertook several changes to revive its financial health and improve its market share. However, it still registered heavy losses of US$3,944m in the FY 2020/2021, the company’s first time in the past decade. With many retailers filing for bankruptcy, was there more that Macy’s could do to improve the company’s position and regain lost investor confidence? Will its entry into emerging markets play a crucial role in its turnaround?

The case can be used in undergraduate and postgraduate courses such as accounting for managers, financial statement analysis, management accounting, introduction to accounting and advanced financial statement analysis. The case can also be effectively used to understand the primary fundamental analysis of the company that involves understanding the company’s positioning and strengths, weaknesses, opportunities and threats analysis. The case would also help business management and entrepreneurship students to get a preliminary idea about the change management process. Finally, the case can be used to familiarize students with using Microsoft Excel to build financial analysis worksheets.

Teaching notes are available for educators only.

Business & Management

This case is suitable for senior students taking marketing courses from marketing communications, marketing research and consumer behavior. Other students including postgraduate students on international business, strategic management and CSR courses may also benefit and/or partake in the discussions. Last and most importantly sports marketing students would find this case useful. The case study can be taken from a range of angles from consumer behavior, through researching of the same (i.e. consumer behavior); to marketing communications strategies by the football clubs themselves.

The case study documents the growth and development of the UAE Professional Football League using the particular case of one of the oldest teams, Sharjah Football Club (also known as Sharjah FC) founded in 1966 – five long years before the Football Association was conceived.

Sports marketers have long sought to better understand the factors that influence attendance at sporting events. This is couched upon the expectations that an understanding of such factors will improve the efficiency of marketing communication between service providers and consumers, and, as Cunningham and Kwon put it, possibly influence the entire marketing program of a sport organisation. Attracting people to the stadium not only increases ticket revenues but also increases supplementary revenue sources, such as parking, concessions and merchandising.

To understand key aspects of the consumption of sports (i.e. consumer perceptions, attitudes and influences). Readers would also understand the changing aspects of marketing of sports vis-à-vis sports marketing.

Teaching notes and www.fifa.com/associations/association=uae/nationalleague/standings.html

The case examines one of the most significant infrastructure projects in southeastern Europe during a time when the legal and financial environment for project financing was in its infancy (early to mid-1990s). Athens needed a ring road to support its bid to host the 2004 Olympic Games. The road was technically—as well as logistically—complex, involving 33 municipalities and construction that involved a major metropolitan area (Athens) populated by more than 3.5 million inhabitants. The case examines the economics of the project, how private-public partnerships (PPPs) are structured, and the broader field of infrastructure finance.

This case is designed to enable students to understand the role of women in artificial intelligence (AI); understand the importance of ethics and diversity in the AI field; discuss the ethical issues of AI; study the implications of unethical AI; examine the dark side of corporate-backed AI research and the difficult relationship between corporate interests and AI ethics research; understand the role played by Gebru in promoting diversity and ethics in AI; and explore how Gebru can attract more women researchers in AI and lead the movement toward inclusive and equitable technology.

The case discusses how Timnit Gebru (She), a prominent AI researcher and former co-lead of the Ethical AI research team at Google, is leading the way in promoting diversity, inclusion and ethics in AI. Gebru, one of the most high-profile black women researchers, is an influential voice in the emerging field of ethical AI, which identifies issues based on bias, fairness, and responsibility. Gebru was fired from Google in December 2020 after the company asked her to retract a research paper she had co-authored about the pitfalls of large language models and embedded racial and gender bias in AI. While Google maintained that Gebru had resigned, she said she had been fired from her job after she had raised issues of discrimination in the workplace and drawn attention to bias in AI. In early December 2021, a year after being ousted from Google, Gebru launched an independent community-driven AI research organization called Distributed Artificial Intelligence Research (DAIR) to develop ethical AI, counter the influence of Big Tech in research and development of AI and increase the presence and inclusion of black researchers in the field of AI. The case discusses Gebru’s journey in creating DAIR, the goals of the organization and some of the challenges she could face along the way. As Gebru seeks to increase diversity in the field of AI and reduce the negative impacts of bias in the training data used in AI models, the challenges before her would be to develop a sustainable revenue model for DAIR, influence AI policies and practices inside Big Tech companies from the outside, inspire and encourage more women to enter the AI field and build a decentralized base of AI expertise.

This case is meant for MBA students.

Teaching Notes are available for educators only.

CCS 11: Strategy

“I think I would like to write a case. What do I do now?” The purpose of this paper is to answer this often-asked question by presenting a useful guide for case writers which examines the entire process of case writing beginning with the initial idea and proceeding through required stages leading to the publication of case studies. Further, this guide seeks to emphasize that case writing is a form of research, not just story telling. Ultimately, the increasing interest of scholars in researching, writing, and publishing pedagogical cases provided the impetus for this paper. The four major case writing processes identified in this paper include ideation (idea generation), creation (crafting the case study), application (creating the Instructor’s Manual), and publication (publishing the case). Each of these four processes is presented in detail including examples, pitfalls, and resources. This work is intended to assist novice, as well as experienced, case authors who seek advice on crafting and publishing pedagogical cases in refereed journals. Resources presented in this paper should be helpful especially for aspiring and as yet unpublished case writers.

The paper is based partially on archival research, but most of the content is based on the substantial experience of the authors.

The paper is relevant for upper-level undergraduates as well as graduate students interested in pedagogically based research.

Both quantitative and qualitative methods were used to test the effectiveness of the case exercise process as it relates to increasing student participation and engagement. Surveys were used as a data collection method where students self-reported their participation.

This research paper argues that class engagement and participation is a process that must be learned by students. To this end, it presents a case exercise process designed particularly for the introduction to management class that helps students to learn and apply management theory while increasing their engagement. While each element of the process is not new, the integration of the elements into a process that is structured and repeated throughout the semester adds value to student participation. Empirical data demonstrated that students increased their participation in classes that used the case exercise process over traditional lecture classes.

This paper is relevant for faculty members seeking to use case exercises in teaching undergraduate management courses, particularly introductory management courses.

Through this case, participants will be able to:

▪ understand the different approaches to preparing operating budgets;

▪ classify the costs based on traceability to its cost centres;

▪ understand the difference in budget preparation and its analysis under different cost centres;

▪ put together the required information, identify the format and prepare major operating budgets; and

▪ evaluate operating budgets and give suggestions to the company based on budget analysis.

This case is about a manufacturing company that is going to introduce a budgeting system. It highlights the process of information collecting from key employees for budget preparation. This case also deals with various decisions to be made during the implementation of the new system such as the context of budgets, cost units and sequence of budgets.This case will help students to enhance their understanding of the operating budgets. The students will able to visualize the difficulty faced by companies to implement a new system.

This case is applicable in the courses such as Master of Business Administration, Master of Commerce or other postgraduate studies. This can also be discussed in professional courses such as Chartered Accountants, Certified Management Accountants, Company Secretaries, Institute of Cost and Works Accountants of India and Chartered Financial Analysts.

Teaching Notes are available for educators only.

CSS 1: Accounting and Finance.

This paper looks at logistics and supply chain strategy.

The paper is appropriate for undergraduate and graduate management students.

By November 2009, realising the competitive pressures created by the regional and global players, Mr Khalid Ahmed, SVP, Economic Zones World (EZW), decided to strategically re-position EZW in the global supply chain map. He knew it would be very challenging in view of changing landscape of international business and he was eager to start formulating his plans.

This case can be used to teach logistics and supply chain strategy as well as the understanding of the development of country level strategy. A better understanding of the demographics and geography of UAE is required.

A teaching note is available on request.