Case studies

Teaching cases offers students the opportunity to explore real world challenges in the classroom environment, allowing them to test their assumptions and decision-making skills before taking their knowledge into the workplace.

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The Case for Women
Indian Institute of Management, Ahmedabad
The Case Writing Centre, University of Cape Town, Graduate School of Business
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Case study
Publication date: 4 July 2023

Shashi Kant Srivastava

The case delves into the significant factors contributing to the steep decline of Sintex shares, examining both external and internal factors. Internally, the primary drivers were…

Abstract

Research methodology

The case delves into the significant factors contributing to the steep decline of Sintex shares, examining both external and internal factors. Internally, the primary drivers were the expansion plan, the demerger decision, financial mismanagement and the delayed and inadequate integration of Information Technology (IT) into the business.

Case overview/synopsis

Sintex, a prominent private sector company listed in the Indian stock markets, operated in the textile and plastics sectors. However, in 2017, Sintex underwent a demerger into two separate entities: Sintex Industries Limited (SIL) and Sintex Plastics Technology Limited (SPTL). While SIL focused on textiles, SPTL dealt with plastics. However, soon after the demerger, the share prices of both companies began plummeting, leading to significant losses for investors. This case investigates the reasons behind this decline through a step-by-step analysis.

Complexity academic level

This case is suitable for postgraduate students pursuing an MBA, MMS and executive programs such as PGDBM and PGDM, with a specialization in business strategy. It is also beneficial for participants in management development programs (MDPs) designed for higher level executives. Additionally, the case can serve as training material for executives undergoing strategic role training within an organization. It is recommended to teach the case toward the end of the course, where the instructor can provide a summary of the previous classes’ teachings.

Subject Code

CCS7: Management Science

Details

The CASE Journal, vol. 20 no. 1
Type: Case Study
ISSN: 1544-9106

Keywords

Case study
Publication date: 23 June 2021

Zamzulaila Zakaria, Zarina Zakaria, Noor Adwa Sulaiman and Norizah Mustamil

Undergraduate courses: Auditing, Leadership, Management accounting. Postgraduate courses: Leadership, Management accounting.

Abstract

Study level/applicability

Undergraduate courses: Auditing, Leadership, Management accounting. Postgraduate courses: Leadership, Management accounting.

Subject area

Auditing, Leadership, Management accounting

Case overview

This case documents the journey of a professional accountancy organisation, namely, the Malaysian Institute of Accountants (MIA) and document the MIA’s journey on the establishment of digital blueprint for the accounting profession in Malaysia including some major milestone in innovating audit evidence-gathering technique by introducing e-confirm for auditing bank confirmation in Malaysia. This case highlights the significant role played by a lady chief executive officer (CEO) in embarking into the digitalisation of the accountancy profession and practice in Malaysia. While the ultimate objective of digital blueprint is to transform the accounting and auditing practices in Malaysia, the CEO has led by example by embedding digitalisation within MIA’s practices itself.

Expected learning outcomes

The learning outcome of this paper are as follows: to develop students’ understanding on the right attitudes, skills and characters that a successful leader should possess in contemporary business environment by focusing on dilemma and stereo-typing faced by women leaders; to develop the students’ understanding on the changes in business environment particularly the rise of digital technology that affecting the ways in which accounting functions in organisations; to encourage students to be aware that technical accounting knowledge is just one of the key success factors in the career of a professional accountant. The case offer insight into accountants’ role in digital environment and the development needed for accounting profession; to demonstrate how auditing process can benefit from the advancement in technology; and to encourage critical discussion on the development of accounting profession in Malaysia. The case aims to develop students’ critical discussion on the roles of MIA as a regulator of accounting profession and to appreciate historical development of accounting profession in Malaysia. The case also aims to encourage students to realise the existence of other professional accounting bodies, accounting practitioners and academic accountants, and together with MIA, they play significant role in shaping the accounting profession in Malaysia.

Supplementary materials

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

Social implications

The case has a strong implication on the role of effective leaders in ensuring that significant efforts involved in digitalisation journal, a vital need for the accountancy professional to continue to be a relevant profession, is a success.

Subject code

CSS 1: Accounting and Finance.

Keywords

Women leadership, Digitalisation, Professional accountancy organisation, Electronic bank confirmation, Malaysia

Case study
Publication date: 23 June 2021

Esther Laryea, Mawunyo Avetsi and Herman Duse

The case is targeted at undergraduate students in international finance, international business, entrepreneurship and strategic marketing classes.

Abstract

Study level/applicability

The case is targeted at undergraduate students in international finance, international business, entrepreneurship and strategic marketing classes.

Subject area

At the broadest level, the case represents an opportunity for students to discuss internationalisation of local firms. It focusses on getting students to analyse the costs and benefits associated with the foreign entry decision as well as the strategies for foreign entry.

Case overview

The Exploring International Markets: Unique Quality Heads to Kenya case study provides a chronological report of how Unique Quality, a cereal production company, grew locally up until the point when it considers internationalisation. It details the key considerations the firm makes as it considers its foreign entry decision. Unique Quality is a cereal production company in Ghana, which operates within the agriculture industry. The industry operates at almost all the points along the value chain including coordinating the growing of the cereal until it is harvested, packaged and marketed for sale. The company which started operations in 2013 has made great gains in penetrating the Ghanaian market. Salma, who is currently at the helm of affair at the company, together with the board is considering entering into Kenya. This decision is one that must not be taken lightly and has left Salma in a dilemma.

Expected learning outcomes

The expected learning outcomes of the case are:To enable students:a) identify the reasons why firms go international;b) identify opportunities for cost-cutting benefits or revenue maximisation opportunities for Unique Quality in Kenya;c) understand and identify the various sources of country risk that Unique Quality could face in its attempt to enter the Kenyan market; andd) identify and analyse the various foreign entry strategy options available to Unique Quality.

Supplementary materials

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

Subject code

CSS 1: Accounting and finance.

Details

The Case For Women, vol. no.
Type: Case Study
ISSN: 2732-4443

Keywords

Abstract

Study level/applicability

Students from undergraduate and graduate levels.

Subject area

Leadership, implicit leadership theories, decision-making, gender stereotypes and discrimination.

Case overview

Defne was working as a sales manager in Diel Turkey, an international technology company. Diel focuses on software, hardware, network and business consultancy services. Defne had worked as a computer engineer before starting to work in the sales department. In her leadership, she gave importance to long-term relationships and justice. Defne had two meetings this week. The first one was with T&X, a big scale fast moving consumer goods company; and the other one was with Q-Coding, a medium-scale technology company. Defne had negotiated with T&X two years ago, and the project got canceled. Defne worked on T&X new contract very cautiously, as this time she wanted to finish the project and make the deal. Defne had to deal with prejudices during the T&X meeting. Implicit beliefs are grounded in the cultural background of the country, which determines the perceptual framework for the society. Male-dominated countries have implicit beliefs that women’s priorities should be their families, thus being successful at work is not expected. Defne faced male-oriented stereotypes, which challenged her in doing business. Even though she was a successful manager, these subjective beliefs made her perform poorly. During the meeting with Q-Coding, Defne discussed the prejudice for women leaders with a women entrepreneur Suzan.

Expected learning outcomes

This case is trying to achieve two main objectives: first, to make all students be aware of implicit leadership theories and beliefs, which are rooted in the countries’ cultural background; second, to make female students be aware of these dysfunctional coping behaviors and increase their self-efficacy without thinking about their gender roles.

Subject code

CSS 7: Management science

Details

The Case For Women, vol. no.
Type: Case Study
ISSN: 2732-4443

Keywords

Case study
Publication date: 3 January 2017

Miranda Lam, Hongtao Guo and Paul McGee

Tom Gould, an entrepreneur, had been operating Treadwell’s Ice Cream, a small ice cream restaurant since 2000. Treadwell’s Ice Cream had been preparing its financial statements…

Abstract

Synopsis

Tom Gould, an entrepreneur, had been operating Treadwell’s Ice Cream, a small ice cream restaurant since 2000. Treadwell’s Ice Cream had been preparing its financial statements under cash basis. Tom Gould turned over all his receipts, both personal and business expenses, to his bookkeeper who entered them into QuickBooks. At tax time, his tax accountant excluded non-qualifying expenses from the tax filing. Periodically, Tom met with his bookkeeper to determine the results of operations and financial position at the end of that period of time. Most of Treadwell’s transactions were easily recognized by Tom, who preferred to pay all expenses by cash rather than credit. However, the bookkeeper had not been separating operating from non-operating activities, and had been using multiple accounts to record the same or similar costs. Therefore, the current income statement and balance sheet were not appropriately categorized and organized. In addition, since the bookkeeper was not a tax account, business expenses had been mixed with Tom Gould’s personal expenses on the income statement. There were no adjustment to the income statement after the tax accountant identified non-qualifying expenses when preparing tax filing. As Tom and his wife were considering turning over more day to day operations to his son and hiring a non-family member as a manager to help his son, he would need the books to provide an accurate picture of the business.

Research methodology

Primary source materials included interviews with the owner, Thomas Gould, his son, Michael Gould, and their Accountant, Tom Mallas. Secondary source materials included monthly and annual financial data from QuickBooks (monthly data are available upon request but are not relevant to the case discussion). Other secondary source materials included geographic, economic, industry, and competitors’ information.

Relevant courses and levels

This case is well suited for an introductory level undergraduate financial accounting course, after accrual accounting and accounting information systems (accounting cycles) have been introduced. When analyzing this case, students will apply concepts and principles of financial statement preparation. The case is also appropriate to serve as a review of accrual accounting, and of income statement and balance sheet preparation at the beginning of an intermediate level financial accounting course. Students can be asked to reformat the income statement from the single-step format to the multiple-step format. By working through financial statements with common errors found in small businesses, students can practice identifying these errors, thus providing a review of the various sections of the income statement and prepare students for more in-depth discussions of each section. In a tax course, this case can stimulate discussions on non-qualifying expenses and common shortcomings in small business accounting.

Details

The CASE Journal, vol. 13 no. 1
Type: Case Study
ISSN: 1544-9106

Keywords

Case study
Publication date: 10 September 2015

William Ritchie, Dusty Williamson, John Ni, Ali Shahzad and George Young

Located in the Mid-Atlantic region of the United States, Eastern Truss Company produced trusses used in construction of both large warehouses and custom homes. This case presents…

Abstract

Synopsis

Located in the Mid-Atlantic region of the United States, Eastern Truss Company produced trusses used in construction of both large warehouses and custom homes. This case presents the student with the opportunity to analyze the critical factors associated with the decision of whether Eastern should adopt a new production technology and whether cash flows from reduction of temporary workers will cover adoption coasts. The student must evaluate the decision to adopt the production technology through the lens of operations management tools. This case is appropriate for undergraduate business studies in the field of operations management.

Research methodology

Case study.

Relevant courses and levels

Undergraduate operations management.

Details

The CASE Journal, vol. 11 no. 3
Type: Case Study
ISSN: 1544-9106

Keywords

Case study
Publication date: 10 September 2015

Carlos Omar Trejo-Pech, Susan White and Magdy Noguera

Controladora Comercial Mexicana, a Mexican retailer, had successfully managed the bankruptcy process and was ready to emerge from its problems, primarily caused by speculation and…

Abstract

Synopsis

Controladora Comercial Mexicana, a Mexican retailer, had successfully managed the bankruptcy process and was ready to emerge from its problems, primarily caused by speculation and excessive debt, and begin operations anew. Was the restructured Comerci capable of regaining its position as a premier retailer, and more importantly, was the firm capable of repaying the high level of debt that it carried following bankruptcy reorganization? How strong was the reorganized firm? Had Comerci truly left its problems behind in bankruptcy court, or would history repeat itself? How could Comerci raise funds needed for growth – through additional debt? Though asset sales?

Research methodology

This case was researched using publicly available information, including the company's financial statements, bankruptcy filings, news stories about the bankruptcy and financial data bases (e.g. ISI Emerging Markets, Economática, Capital IQ, etc.) to obtain information about the competitors and from financial analysts.

Relevant courses and levels

This case is intended for advanced undergraduate or MBA electives in finance. Students should have a basic understanding of valuation and financing before attempting this case. The case could also be used in a corporate finance or banking class to illustrate bankruptcy and credit risk, or could be used in an international business class to illustrate the differences between USA and international bankruptcies.

Details

The CASE Journal, vol. 11 no. 3
Type: Case Study
ISSN: 1544-9106

Keywords

Case study
Publication date: 10 September 2015

Rebecca J. Morris

In January, 2015, Chipotle stopped serving pork at a third of its 1,800 restaurants due to its discovery that a pork supplier was not meeting Chipotle's “Food with Integrity”…

Abstract

Synopsis

In January, 2015, Chipotle stopped serving pork at a third of its 1,800 restaurants due to its discovery that a pork supplier was not meeting Chipotle's “Food with Integrity” standards. This case examines the trade-offs Chipotle faced in maintaining its focus on sustainable ingredients as the chain grew rapidly. Demand for healthier ingredients by others in the industry and scalability problems in sustainable agricultural production suggested that supply shortages and higher prices were likely threats to Chipotle's continued rapid growth. Could Chipotle maintain its commitment to “Food with Integrity” when the supply of sustainable foods failed to meet demand or should the company just buy available ingredients regardless of farming methods?

Research methodology

This case was developed from both secondary and primary sources. The secondary sources included industry reports, company annual reports, news reports, social media sites and company websites. Primary sources included video interviews with Chipotle executives (available on the company's website) and visits to Chipotle restaurants in several cities. This case has been classroom tested with MBA students in a capstone course and with undergraduates in a strategic management course.

Relevant courses and levels

This case was written for use in Strategic Management classes at the undergraduate and MBA levels. The focus of the case aligns well with discussions of competitive advantage, firm performance and business level strategy. The case also has application in discussions regarding implementation of strategy. Instructors that choose to emphasize sustainability strategies could assign this case to explore trade-offs between profitability, sustainability and growth. Additionally, the case could be used in supply chain management courses.

Theoretical bases

This case utilizes a stakeholder analysis approach to examine the trade-offs between sustainability initiatives, growth and performance. The resource-based model of VRIO is used to analyze the firm's competitive advantage.

Details

The CASE Journal, vol. 11 no. 3
Type: Case Study
ISSN: 1544-9106

Keywords

Case study
Publication date: 1 May 2013

Khaksari Shahriar and Platikanov Stefan

The case presents a financing dilemma at a fast growing, Brazilian construction company. The growing demand for residential and commercial real estate in Brazil, coupled with the…

Abstract

Case description

The case presents a financing dilemma at a fast growing, Brazilian construction company. The growing demand for residential and commercial real estate in Brazil, coupled with the capital intensive nature of the industry generates the need for a considerable external financing. The students are invited to take the perspective of the financial manager and evaluate three financing alternatives – an issue of debentures, a seasoned equity offering, and a capital-raising ADR offering. In their evaluation and final recommendation students need to consider the implications of each of the financing alternatives on firm value, equity risk, cost of capital, financial leverage, issuance costs, and ownership structure. The case also presents a valuable opportunity to discuss the interdependence between the institutional development of an economy and the development of its capital markets.

Details

The CASE Journal, vol. 9 no. 2
Type: Case Study
ISSN: 1544-9106

Keywords

Case study
Publication date: 1 May 2013

Jayanti Bandyopadhyay, Paul F. McGee and Linda A. Hall

This case illustrates the tax implications of a movie produced in a foreign country that resulted in a loss. Teaching opportunities include the application of tax rules to a…

Abstract

Case description

This case illustrates the tax implications of a movie produced in a foreign country that resulted in a loss. Teaching opportunities include the application of tax rules to a Schedule C business loss and a resulting net operating loss (NOL) deduction, the consideration of hobby and passive activity losses, the tax treatment of funds received in a divorce settlement, and how an individual might handle a possible IRS examination. Students are asked to prepare a revised Form 1040 for the movie business loss and the individual NOL deduction based on evidence provided in the case. Sufficient information is provided in the case to identify audit “red flags” in a tax return. Using the tale of an actual movie production in a foreign country and its consequent tax implications can provide an attractive alternative to teaching tax accounting rules that are often considered by students as “dry”.

Details

The CASE Journal, vol. 9 no. 2
Type: Case Study
ISSN: 1544-9106

Keywords

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