Case studies

Case explains how female leaders are more concerned about social issues the industry in which they operate could resolve. Obo-Nia, CEO of Vodafone Ghana, showed concern for resolving the digital divide in Africa and offered a collaborative solution. The case also suggests how female CEOs invest in strategic corporate social responsibility (CSR) that could create a competitive advantage for firms. The case also discusses gender diversity issues in the science, technology, engineering and math (STEM) field and how Vodafone Ghana’s CEO tried to enhance gender diversity in the telecommunication sector and Vodafone. Obo-Nai did not emphasize gender diversity from a CSR perspective but believed in a business case for gender diversity, as an increase in participation of women in the STEM workforce could help the telecommunication sector innovate faster and resolve the digital divide challenge while also empowering women working from the informal sector.

What is the significance of a digital divide and the societal role of the telecommunication sector; Why female CEOs are more concerned about CSR and how CSR makes not charity but business case; Why female CEOs are more inclined toward collaborative strategies and how stakeholders are involved in collaborative strategies for reducing the digital divide; Exploring various strategies for enhancing gender diversity in the STEM field and the significance of gender diversity in the STEM field.

The case is about the challenges faced by Patricia Obo-Nai, the first female CEO of Vodafone Ghana, to bridge the digital divide in Africa while doing so in a profitable manner. Obo-Nai was an engineer by profession and won several awards as she rose to the post of CEO in Vodafone Ghana in 2019. During the COVID-19 pandemic, she took several corporate social responsibility (CSR) initiatives, such as making internet service freely available in certain schools and universities so that education could continue. Obo-Nai also emphasized gender diversity within Vodafone and urged other telecommunication players to focus on gender diversity from a social responsibility perspective because it was essential for innovation. Under Obo-Nai’s leadership, Vodafone itself launched several new products. She called for a multistakeholder collaborative approach to bridge the digital divide and to make 4G internet affordable in Africa. Obo-Nai collaborated with competitors like MTN Ghana to enhance Vodafone Ghana’s roaming services.

This case is intended for undergraduate or graduate-level business and management courses, especially international business and society, CSR and leadership courses. Graduate students in public policy may also find the case compelling.

Teaching notes are available for educators only.

CCS5: International Business; CCS10: Public Sector Management

The case would be relevant to undergraduate level or an introductory master's level course in operations management (OM), supply chain management and production.

The case can be used as part of a core OM course in the MBA curriculum or any OM or supply chain elective.

As a highly diversified manufacturing services company, Jabil's S&OP solution supports customers across many industries such as automotive, cloud computing, consumer packaging, healthcare, mobile, retail and telecommunications. Jabil's customers expect a rapid and accurate response to their demand within hours. Previously, Jabil used a series of legacy disconnected planning tools, unsynchronized data required time-consuming manipulation with Excel. Processes were conducted in siloes leading to a “load and chase” approach, which resulted in excess inventory, component shortages and inadequate capacity. The case focuses on one of the Jabil executives, Lizet Tymon (she). Struggling with the issues caused by the disconnected planning tools, Lizet champions implementing a fully integrated suite of services (built on top of the Kinaxis' RapidResponse software platform). The technology solution proposed by Lizet was ultimately implemented across the company, and the project received high marks, and it opened up career opportunities for her. However, it was not a smooth ride at the very beginning. The case focuses on the issues experienced by Lizet, as she is introducing a new technological solution approach and trying to earn support from her team, her peers, her immediate supervisor, her customers and her higher-level executives.

The teaching objectives include: understanding and appreciating the supply chain complexities experienced by a global contract manufacturer; helping students think critically regarding the issues around the sales and ops planning; identifying the data needs for the operation and management of a worldwide, connected supply chain; investigating agile solution approaches for information sharing, decision-making and decision-sharing; and exposing the challenges associated with a large-scale technology adaptation.

This case study describes the supply chain challenges experienced by a global manufacturing solutions provider and illustrates the technology adaptation led by a female executive.

Teaching Notes are available for educators only.

CSS 9: Operations and Logistics

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

Auditing, Leadership, Management accounting

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.

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.

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

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.

CSS 1: Accounting and Finance.

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

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

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.

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.

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.

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 1: Accounting and finance.

At three o'clock in the morning on September 10, 2001, Thierry Hautillac, a risk arbitrageur, learns of the final agreement between Pinault-Printemps-Redoute SA (“PPR”) and LVMH Moët Hennessy Louis Vuitton SA (“LVMH”). After a contest for control of Gucci lasting over two years, PPR has emerged as the winner. PPR and LVMH have agreed for PPR to buy about half of LVMH's stock in Gucci for $94 per share, for Gucci to pay an extraordinary dividend of $7 per share, and for PPR to give a two and a half year put option with a strike price of $101.50 to the public shareholders in Gucci. The primary task for the student in this case is to recommend a course of action for Hautillac: should he sell his 2% holding of Gucci shares when the market opens, continue to hold his shares, or buy more shares? The student must estimate the risky arbitrage returns from each of these choices. As a basis for this decision, the student must value the terms of payment and consider what the Gucci stock price will do upon the market's open. The student must determine the intrinsic value of Gucci using a DCF model as well as information on peer firms and transactions. The student must consider potential synergies between Gucci and PPR and between Gucci and LVMH. The student must assess the likelihood of a higher bid, using analysis of price changes at earlier events in the contest for clues.

In early 2012, an equity analyst, was examining the jet fuel hedging strategy of JetBlue Airways for the coming year. Because airlines cross-hedged their jet fuel price risk using derivatives contracts on other oil products such as WTI and Brent crude oil, they were exposed to basis risk. In 2011, dislocations in the oil market led to a Brent-WTI premium wherein jet fuel started to move with Brent instead of WTI, as it traditionally did. Faced with hedging losses, several U.S. airlines started to change their hedging strategies, moving away from WTI. But others worried that the Brent-WTI premium might be a temporary phenomenon. For 2012, would JetBlue continue using WTI for its hedges, or would it switch to an alternative such as Brent?

This case challenges students to apply financial reporting concepts pertaining, most notably, to liabilities and expenses in a specific corporate situation. In the context of an interesting, but noncomplex, technical accounting issue, students debate the best way for Adenosine Therapeutics to present its compensation arrangements in its financial statements. In addition, this case also prompts students to debate the best way for a growing company, with cash constraints, to provide incentive and maintain top employees.

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.

Students act as outside analysts attempting to determine how Alfin will finance its expected growth based on sales of antiwrinkle cream.

While preparing a financial forecast, the newly promoted CFO of a small and profitable but financially constrained ready-mix concrete company must choose between renegotiating debt obligations, postponing long overdue capital improvements that will prevent more costly future repairs, or reducing the dividend payment to a parent company that just recently purchased the firm.