Case studies

Accounting, corporate governance, business ethics.

MBA and EMBA.

China has largely changed its accounting practice in line with international norms. But its corporate governance structure continued to be administratively driven. Many Chinese-listed companies, especially big ones, are transformed from state-owned enterprises, with the government as their largest shareholder. It is no exception to Company C. Then what is the common pattern of accounting behaviour in China? An insight could be drawn by analysing this case.

Highlight two issues in point, namely accounting issue and governance issue. Chinese companies are now allowed to choose their accounting policies, while their top decisions are subject to government policies. Identify Company C's creative accounting by discussing China's accounting reform. In this regard, China has been relatively robust in terms of dropping its own practice and adopting western one. Discuss the corporate governance issues unveiled. What are company's performance criteria? Are they clearly established and enforced? And what about government's decision to change CEO twice in less than one year? What are the impacts on CEO's behaviour?

Teaching note.

corporate policy and strategy – mergers and acquisitions.

Post graduation (MBA and other management degrees). It includes courses on Strategic Management, Business Environment and International Business.

Markets are becoming highly connective, accessible and communicative and reaching maturity at a very high phase. Acquisition is a choice to enhance the emerging and diversified markets. This case paper presents insights on Vedanta – Cairn India cross-border acquisition deal in Indian oil and exploration industry. This case synchronizes the gap between strategic planning and outcome of actions. The study exclusively evidences the reaction of stocks of all attached parties against acquisition announcement and compares with market performance.

Strategic mapping of business negotiations, while in-organic choices, further the impact of economic, political, legal and regulatory factors on cross-border mergers and acquisitions (M&A), deliberate deal financing mechanism and leadership diplomacy. It proposes from the viewpoint of corporate in-organic alternatives and to strengthen the upcoming research field of strategy & policy.

Global M&A market, shareholding pattern, income statement and balance sheet of Cairn India Ltd, financial figures of Vedanta Resources, tabular data on stock and index performance, deal structure and teaching note.

Leadership development, career planning and management, management of start-ups, construction industry in India.

Post graduate management courses, executive training programs/modules in leadership development; organizational culture and construction management.

This case illustrates the shortcomings of both the management and leadership at a start-up business within a growing industry. The rapidly growing construction equipment manufacture and renting activity in India and the lack of structure, systems and resources characteristic of start-ups are complicated more by the fact that Itsun Heavy Industry India Pvt. Ltd (IHIIPL) was in India while its head quarter was in China. In exploring the diverse human, organizational and operational problems shadowing IHIIPL and their causes, students cannot only diagnose what went wrong and why for Dilip, but also sense how he could have handled these issues more effectively.

Dilip's case cautions managers against issues common to many industries and organizations and students will examine: self assessment and career choices: the case raises question of the gap between what was needed at IHIIPL and what skills and qualities Dilip brought to the job; leadership and leadership challenge: the case raises question of what kind of attitudes and actions constitute effective leadership; and managing the company performance for a start-up: Dilip faced a constant stream of operating problems: lack of procedures and systems, a non-supportive headquarter in China, inexperienced staff, shortages of resources and material and internal conflicts.

Teaching note.

Strategic management (competitive strategy and supply chain management) and management accounting (product pricing and costing techniques).

Final year of business undergraduate programme and MBA programme.

This case illustrates how emergence of generic products had threatened the survival of DCPM and forced its management to urgently review the company's existing approach to pricing of its main herbicide product. The case presents opportunities for readers to discuss the deficiencies of DCPM's existing product costing approach and recommend modifications to meet the price and gross profit margin targets specified. It also highlights issues relating to supply chain management and human resource practices that might have to be improved to enhance DCPM's long-term competitiveness.

To understand the effects of globalisation and emergence of generic products on intensity of market competition for branded products. To identify deficiencies of the current product costing system of DCPM for pricing decision. To apply alternative contemporary approach to product costing and pricing of Metrix and the other value-added services. To identify measures to enhance supply chain management and inventory management in DCPM. To assess DCPM's human resources practices. To evaluate the effectiveness of DCPM's existing competitive strategy and formulate new competitive strategy to sustain DCPM's long-term competitiveness.

Teaching notes.

Strategic management, international business, branding, innovation and retail management

Undergraduate, postgraduate business and management students.

Emerging Technologies was the first United Arab Emirates software application developer of Arabic (also available in English and Hindi) voice recognition solutions. Emerging Technologies developed and deployed fully automated voice recognition applications to meet specific business wants and needs. The case provides a practical example of a company which position itself well to be a raising star through proper strategy.

The students will be able to learn various business strategies that could be applied in emerging markets.

Teaching note available upon request.

Strategy, Emiratisation (national policy); human resources (recruitment, training and development, organizational culture and values) and marketing (branding, communication), tourism (destination image).

Undergraduate and Postgraduate Business and Management.

This case highlights the strategy and initiatives taken by Etihad to attract Emirati employees (local nationals) to join the organization. Etihad Airways is the national airline of the United Arab Emirates (UAE), based in Abu Dhabi, the national capital. Since its inception in 2003, the airline has grown faster than any other in commercial aviation history; it currently flies to more than 60 destinations in Africa, Asia, Australia, Europe, the Middle East and North America. In the UAE, nationals or Emiratis comprise only 20 per cent of the overall population. According to the UAE 2021 Vision, the government's focus is on building the human capabilities on knowledge and innovation for Emiratis. This vision is reinforced in the Abu Dhabi Economic Vision 2030, which aims to boost national participation, encourage women (national women are on average more highly educated than the men) and decrease the education – market demand gap through training.

This case can be used to teach strategy from the point of view of government, human resources and marketing. From the government point of view parallels can be drawn to other nations whose government have focused on policies to create opportunities for and to encourage local employability. An example of a similar programme that was very successful is the “Bumiputra” programme created for indigenous Malaysians in 1971. In the area of human resource strategy, recruitment, training, inculcation of corporate values are some areas that can be reinforced. Form the point of view of marketing; the case can be used to discuss branding from the point of view of people, loyalty building (internal) and communication (internal and external). Destination branding and the role airlines play can also be a discussion point from the strategic point of view with some opportunity for macro-environmental analysis using the PESTLE model.

A teaching note available upon request.

The subject areas for this case are auditing, fraud and investigations. It is also relevant for teaching aspects of corporate governance.

This case consolidates techniques and methodologies of special investigations and demonstrates weaknesses in governance and internal controls. It is appropriate for final year undergraduate students and graduate students who have attended classes on basics of accounting and financial reporting.

The case is about institutional governance and the effects of ineptness at different levels of an organization that resulted in TAS. 133 billion being “improperly” paid out to 22 firms in the financial year 2005/2006.The case is structured to focus at the dilemma of the Director of Finance as an individual who featured in the latter stages of an extensive fraud where old unclaimable debts were revived and were being claimed and paid to fictitious assignees involving a number of Central Bank officials. However, the case seeks to interrogate issues related to financial records and controls in which the position of Director of Finance had more relevance.

Working on this case should result in enabling students to acquire expertise necessary for forensic accounting. It should also enable students to learn to gain an understanding of the practice of investigative and forensic accounting as well as an understanding of the interrelationships of the parties involved in forensic investigations.

Teaching note.

Strategic management, system control management (balance score card).

Post graduate student, managers.

This case examines “Garuda Indonesia” the National Indonesia airline and its exceptional performance in recent years due to successful strategic decision making. This comprehensive case is structured in five parts highlighting: Garuda's recent success based on positive strategic management; Garuda's history and how it shaped its success against strong competition through effective leadership and the challenges it has overcome; an examination of the development within the Indonesian airline industry; a focused examination of strategic development with Garuda, including competition policy; operational planning and delivery; debt restructuring and product/service strategy; and an examination of the ongoing challenges, including governmental pressures and political maneuvering.

Students will identify opportunities and threats, including strategic issues derived from the external environment facing by Garuda Indonesia. Students will identify strengths and weaknesses from the internal environment faced by Garuda Indonesia. Students will develop strategic alternatives to inform business decisions. Students will give recommendations including priority planning for the next three to five years.

Teaching note.

Management control system, corporate performance management, budgeting, planning, multinational organization.

Graduate and executive education level management programs.

General Motors India (GMI) operations established in 1994 and grew steadily, unlike her startling global performance. In 2007, GMI unveiled its new vision and mission for aggressive growth, expansion and establishing presence across all segments. With increased globalization of General Motors Corporation (GMC), the strategic importance of GMI for sourcing was envisaged. The case describes the organization structure and management control systems at GMI and the changes onto new strategy and vision. The case narrates the unique futures of its control systems such as dual reporting and matrix organization, business plan deployment (BPD), budgeting, performance measurement and compensation system.

The financial planning and control system in a large decentralized multinational subsidiary. Typical organizational responsibility structure and administrative and functional, dual-control mechanism. Appreciate strategic planning and budgeting process and how the strategy is cascaded through multiple key result areas and the BPD board. The business environment and strategy dynamics and its relationship with the prevalent control system. Opportunity for students to speculate the changes in control system in wake of radical changes in the business and company environment. Opportunity to introduce Simmons (1995) levers of controls and management control system package.

Teaching notes.

Franchise, strategic management, food and beverages, Malaysia.

First year undergraduate students of management courses.

This case study explores the strategies employed by franchisor Gloria Jean's Coffees (GJC) in reestablishing its market presence in the Malaysian coffee market. GJC recently underwent an exchange of ownership. Under the new leadership, the company decided to appoint a new strategic master franchisee in Malaysia to see a section of its expansion plan in the ASEAN region reestablished. The selection of a suitable and well-connected master franchisee is very important for reestablishing presence and brand name development. The deteriorating position of GJC's brand name in Malaysia prior to the appointment of a new master franchisee created a unique situation requiring an in-depth evaluation and examination of unseen but highly related critical factors. In-depth and “behind-the-scene” examination on efforts made through the implementation of business and marketing strategies to reestablish its brand and presence in Malaysia; given demanding market challenges and intense competitions.

After carrying out this exercise, students are expected to be able to: understand how business start up grows in foreign markets; identify the basic issues of international franchising and how the system works; analyze the various factors of considerations prior to internationalization; and evaluate strategies undertaken by company in establishing its market in foreign countries.

Teaching note.