Case studies

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.

Steel Corp has a large production capacity but a shrinking steel market in Europe. Reaching growing markets like China and U.A.E will be important to sustaining and growing revenue but is tough due to higher transportation costs. In this case, users must identify and use logistics data; logistics customer segmentation and related cost analysis.

The COO for Suape Container Terminal, the largest deep–water port in Brazil's Northeast must consider a proposal presented by the users' council that calls for the establishment of a reservation scheme that minimizes the risk of docking delays. Under this proposal, ocean carriers, on the one hand, agree to pay a reservation fee that significantly increases revenue for Tecon Suape. On the other hand, they expect Tecon Suape to compensate them financially when a berth is not available upon vessel arrival. Tecon Suape's management team must evaluate that suggestion, as the team prepares to enter contractual negotiations with the users.