Case studies

Addresses the issue of Gender Equality – UN Sustainable Development Goal No.5. Discusses the topic of diversity, equity and inclusion. Presents the challenges faced by women of color in workplace and shows the capabilities needed to overcome these challenges.

Analyze the capabilities that women of color need to become successful leaders. Explore the importance of Diversity, Equity and Inclusion (DEI) in organizations and the role played by leaders in promoting DEI. Understand what inclusive leadership is. Examine the strategic leadership skills that leaders need to possess.

In March 2021, one of the largest drugstore chains in the USA, Walgreens Boots Alliance, a US$140bn company, announced that Rosalind Brewer (Brewer) (she) would be its new CEO. With the announcement, Brewer became the third black woman in history to lead a Fortune 500 company. After graduating in organic chemistry, Brewer joined Kimberly Clark and went on to lead the Nonwovens business. She then joined Walmart as Vice President. Brewer then moved to Starbucks as Head of Operations. Being an inclusive leader, Brewer brought in several changes to smoothen the operations and make the organizations employee-friendly. At the same time, as a black woman in a leadership position, she faced several challenges, which she overcame. As an advocate of DEI, Brewer strove to take diversity beyond just numbers. After becoming the CEO Boots Walgreens, Brewer was looking at taking medicines to masses and making healthcare affordable and available.

MBA/MS/Executive Education.

Teaching Notes are available for educators only.

CCS 6: Human Resources.

Professors of undergraduate, graduate, doctoral or certificate programs can use this case study.

Human resource management, employee relations, women in business

Historically, only men have worked as tourist porters in Peru. The owner of a tour company in Peru wants to hire female porters in their company. Currently, all the porters in the company are male, and they are hesitant to work with women. The entrepreneur wants to build an inclusive organization to improve their company’s branding but is afraid of workplace harassment issues. This case examines the challenges of employee safety and business continuity while building an inclusive workforce. What should the owner do?

• Evaluate the factors that lead to the bias or discrimination of women or other minority groups in business; •discuss what reasonable accommodations an organization can undertake to become inclusive; and •explore business opportunities and challenges while being inclusive.

Teaching Notes are available for educators only.

CSS 6: Human Resources

This case was designed not only for MBA and executive education but also undergraduate courses in human resources (HR), leadership development, HR metrics and change management. It is ideal for introducing the concepts of diversity, equity and inclusion (DE&I), the balanced scorecard and talent retention.

The case deals with initiating and integrating DE&I programs into a company. It highlights how and when to start, change management issues during roll-out and convincing senior leadership why a program such as the one the protagonist started adds value to an organization.

In early 2018, Kate McKinnon, AVP of HR for CareerStaff Unlimited (CSU), a temporary staffing company and division of Genesis HealthCare, reflected on the late 2016 decision to develop women for leadership roles at the company. With a rather unconventional implementation of the Women’s Leadership Group (WLG), Kate successfully developed fifteen female individual contributors, many of whom were promoted to leadership roles by early 2018. Kate was concerned about maintaining the momentum necessary to continue (and expand) the program of identifying, developing, promoting, and retaining women and other diverse employees across the company. She also wanted to measure a clear correlation between the WLG and CSU’s financial and customer outcomes. It was time to plan phase two of the program, including further improvement of the DE&I efforts at CSU.

The learning outcome of this paper are as follows: focused programs, led by courageous and committed leaders, improve gender equity. DE&I is a business imperative, as much as a legal/risk challenge. To be understood, approved and communicated, HR Initiatives must add value and be aligned with the company strategy along with financial and customer outcomes. People development and growth contribute to top talent retention.

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Given the issues the USA is encountering after the George Floyd death and protests, this is a good way to demonstrate how courageous leadership can start to facilitate change in organizations.

CSS 6: Human Resources.

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.

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CSS 1: Accounting and finance.

This case is appropriate for use in undergraduate and MBA courses.

This case can be used in courses in business ethics, leading teams and organizations or business strategy. The focus of the case aligns well with discussions of managing up, navigating changes in top leadership and conflicts between executive vision and future company growth. Instructors that choose to emphasize the ethical approach could assign this case to explore tradeoffs between loyalty to current and future bosses.

Associate Director of Forecasting Cindy March faces a multi-faceted dilemma as biotech firm Veracity’s acquisition date by pharmaceutical giant Makhola approaches. After a new competitor enters the market, March expects Veracity drug Sangren’s future revenue to drop to $600m in 2019, but the outgoing Veracity CEO refuses to accept a forecast of less than $700m. March suspects that the CEO is intent on handing over a financially successful company and is overly optimistic about Sangren’s ability to maintain market share. In two weeks, March is due to present a 2019 Sangren forecast to incoming Makhola leadership, who she anticipates becoming her direct boss after the acquisition. Should March present the inflated forecasts and accept the poor reflection on her professional abilities or should she refuse to present numbers she does not believe in?

By analyzing and discussing the case, students should be able to:Evaluate the potential business and ethical conflicts arising from decision-making based on both data and intuition. Synthesize an appropriate strategy for navigating tradeoffs between current and future leadership.Analyze the gender dynamics of male-dominated executive leadership structures and strategies for female employees to combat gender biases.

The Behavioral Science Guys, 2015. One Simple Skill to Curb Unconscious Gender Bias. YouTube. https://www.youtube.com/watch?v=SEHi4yauhu8&ab_channel=VitalSmartsVideoTeaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

CSS 6: Human resources.

This case aims to assist students to learn about leadership theory and leadership effectiveness in terms of organizational change. It is best suited for undergraduate courses in leadership development, organizational behavior and specific teaching modules in Master in Business Administration courses.

Leadership and leadership effectiveness; organizational change.

This case is about a decade (2010–2020) of a transformation journey of the School of Business at Southern Connecticut State University (SCSU). Dr Durnin has been the first female Dean of School of Business in Connecticut State Colleges and Universities (CSCU) who made this transformation possible and continuing on. With listening ears and a supportive heart, Dr Durnin first moved faculty and staff members out of a “sick” office building and then created a supportive and collaborative culture to build the consensus among faculty and staff members to change for good. It has been her personalized influence, charisma and extraordinary upward negotiation that lead the School to shape its collective effort toward a multi-year Association to Advance Collegiate School of Business accreditation process since 2014. When dealing the uncertainty caused by the 2020 global pandemic, her autonomy-supportive approach once again connected people meaningfully together to excel the challenges brought by COVID-19 pandemic.

This case provides an example of female leader in higher education to illustrate a successful transformational leadership (TFL) example in the USA, as well as its implications on gender issues and leadership effectiveness. Upon completing the analysis of this case, students should be able to: – understand the TFL concepts, theory and its behavioral implications on gender and leadership effectiveness; and – assess and evaluate effectiveness of TFL styles in organizations.

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CSS 6: Human resources.

Transformational leadership, Organizational change, Gender and leadership effectiveness

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.

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.

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.

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?

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.

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.

During the downturn in the economy, EILEEN FISHER Inc., which had been experiencing significant growth in the years leading up to 2008, had to take some widespread organizational strategic action or potentially lose $11 million. Eileen Fisher and the Facilitating Leadership Team (FLT) met to reflect on the actions that were taken in the last 18 months in order to reshape their organization. From the beginning, the FLT had been transparent with the 800 employees in the organization, informing them that they were facing serious losses. They shared not only identified issues, but their deep faith in the EILEEN FISHER collaborative culture a faith that was reflected in their first step to planning. Turning to the employees, they had asked, What should we do? Teams throughout the company figured out new ways of working and recaptured EILEEN FISHER's profit. Reflecting on the reshaping of EILEEN FISHER and the many actions taken, the FLT team wondered if the creation of the new normal was sound and sustainable for the future. Students must evaluate the effectiveness of EILEEN FISHER's leadership system and determine whether the company can survive the economic downturn while remaining true to the company's core values.

The case is a field-research case and was funded as part of a sabbatical to study leadership at EILEEN FISHER Inc. The primary goal of the long-term project was to research and write cases on socially minded women leaders through an inclusive conceptual lens. Extensive planning with the Chief Culture Officer at EILEEN FISHER resulted in an 18-month deep dive with over 40 in-depth interviews, extensive observation of many different teams and meetings particularly the monthly Leadership Forums, thorough review of internal communications as well as review of other secondary research.

This case was written for advanced undergraduate or graduate organizational management, retail management and strategic change students. The case is best taught later in the course where students are asked to connect various leadership or strategic change theories with organizations and outcomes. The theoretical readings are more suited for advanced leadership students and are a springboard for in-depth analysis and further assignments. The case demonstrates the power of a values-based organization and how this values-based leadership style can be used to reshape an organization. This case can also be used for a retail management course to look at a values-based organization in the retailing industry. Most retailers in the industry have traditional hierarchical organizations; this case shows that there are alternative business models and newer leadership frameworks that explain EILEEN FISHER's management. Retailers are also impacted by every downturn in the economy and challenge to consumer confidence. This case shows how a retail organization can reshape itself with a new value proposition as a result of a downturn in the economy. It also demonstrates how employees can take action and redefine an organization.