Case studies

At the end of this case study discussion, the learners should be able to identify the five-step consumer decision-making process, comprehend the role of consumer involvement and decision rules in determining the consumer choice sets, identify branding elements and cues critical to building a brand proposition, recognize the difference between point-of-parity and point-of-differentiation when building a brand proposition, develop comprehensive segment profiles in terms of their demographics, psychographics, usage and consumer–brand relationships and examine the merit of a psychographic versus benefit-based brand positioning and implication of the brand positioning on the firm’s branding and business strategy.

Country Delight, co-founded by Nitin Kaushal and Chakradhar Gade, tackled dairy industry challenges by embracing a direct-to-home consumer model, emphasizing consumer insights and maintaining stringent quality standards. In 2022, the company embraced “Live Better” as its brand mantra, advocating for healthier lifestyles. The next leg of the brand’s journey thus mandates crafting a distinct, user-specific brand promise that affiliates with the business strategy. The central dilemma revolves around identifying the consumer segment/s for a sustained relationship. While recognizing consumer pain points, the challenge emerges in aligning the brand proposition with the diverse interpretations of “Live Better” among consumers. The quest for the right brand persona prompts crucial questions about uniting distinct segments and devising a coherent communication strategy. Can Country Delight formulate a universally resonant brand promise that harmonizes across all consumer groups? Will the risk of diverse interpretations lead to fragmenting Country Delight’s brand narrative?

This teaching activity is aimed at Masters of Business Administration-level courses in marketing management, consumer behavior and brand management.

Teaching notes are available for educators only.

CCS8: Marketing.

After completion of the case study, students will be able to understand key stakeholders’ current and future role in a family business using techniques like Gersick 3 Axes Model, understand the power dynamics in a family business, understand the power struggles seen in the family business and understand the challenges in the implementation of a deed of family settlement (DFS) with multiple stakeholders.

Kirloskar group was established in 1888 by Laxmanrao Kirloskar. He started with farm manufacturing equipment and later diversified into various kinds of engine manufacturing units. Kirloskar Group today is an Indian conglomerate multinational company with its headquarters in Pune, Maharashtra; India exports to more than 70 countries, most of which are from Africa, Southeast Asia and Europe. The group was managed as a cohesive unit until Chandrakant Kirloskar was at the helm as the chairman. Each brother’s family was managing a business and companies in the fold in which they started. The Kirloskar Group had first split in 2000 when Bengaluru-based Vijay Kirloskar (Ravindra Kirloskar’s son, fourth son of Laxmanrao Kirloskar) moved out of the group with Kirloskar Electrical while the Pune-based Kirloskar brothers moved out with Kirloskar Oil Engine Engines, Kirloskar Brothers, Kirloskar Pneumatics and related subsidiaries. In 2009, a DFS was signed among the family members, including a noncompete clause against each other regarding the usage of the Kirloskar brand name and the tagline “Kirloskar Enriching Lives.” The current dispute started in 2020 when first Vijay filed a suit against his nephews regarding illegal usage of the Kirloskar brand name for the companies not eligible to use it and second when Sanjay Kirloskar also filed a similar lawsuit against his brothers for illegally using the brand name and violating the noncompete clause. The high court, in its judgment, sent the case for arbitration, but Sanjay approached the Supreme Court of India regarding the stipulated arbitration process. With both sides taking a hard stance, there did not seem to be a quick resolution to this dispute.

This case study is suitable for both undergraduate and postgraduate level in entrepreneurship course and family business course.

CSS 3: Entrepreneurship

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The case study will provide an opportunity for students to identify the challenges a business-to-business (B2B) organization in a commodity product category faces in a growing environment. The students will learn to analyze and evaluate different strategies for growth and profitability. The students will be equipped to make decisions based on financial and nonfinancial data and the trade-offs therein. The case study will enable students to understand the application of the concept of operating leverage in different business conditions.

The leadership team at Mangalam Organics Limited (MOL) was worried about the company’s future in December 2021. The chief strategy officer (CSO), Akshay Dujodwala; the chairman, Kamal Dujodwala and the managing director, Pankaj Dujodwala had watched MOL go through many ups and downs. MOL manufactured camphor powder and supplied it to tableters [1], who would convert it into tablets, essentially used for Puja [2] purposes in India. Camphor was a white, waxy terpenoid with a strong aroma. It was mainly a commodity business with no pricing power when MOL supplied it in bulk to tableters. They had ventured into the business-to-customer (B2C) [3] space with their consumer brand “Mangalam” camphor tablets, positioned for religious uses in homes. However, this formed a very small percentage of their turnover. With thin margins and a low growth rate, it was difficult for MOL to sustain and grow, especially in the B2B [4] business. To make matters worse, their manufacturing unit caught fire in 2015, causing a major blow to their business. Under the leadership of their CSO, Akshay, they implemented strategies that helped the company bring down costs and wastage. Akshay helped MOL diversify further into the B2C market through their brands, “CamPure” for home care products and “Cam+” for health-care products. Huge expenditures on marketing and advertising were incurred to promote these brands. The COVID-19 pandemic watched the world go through a terrible phase with lockdown and rising health issues (both physical and mental). Camphor found an interesting place in immunity and religious purposes due to its aromatherapy properties and evoking feelings of relaxation. The newfound use helped MOL achieve an unexpectedly higher turnover. But Akshay knew that camphor, by itself, was fickle in providing profitability. To sustain growth post-COVID-19, MOL would urgently need to look for growth options. After giving it a lot of thought, he was faced with three options – he could either focus on CamPure as a B2C option, or concentrate completely on camphor powder and aroma as an existing B2B option or take the third option to go in for a first of its kind exclusive stores for all types of puja items called Pooja Sangam. While all these options had their own pros and cons, he had to now decide which was the best financially viable option for MOL as a way forward.

The case study is designed at the postgraduate level in an Master of Business Administration and executive education programs. Given the nature of the issues in the case study, it can be included in courses such as business strategy and strategic marketing.

Teaching notes are available for educators only.

CSS 8: Marketing.

This case study allows students to appreciate the value of standard operating procedures in customer management. This case study emphasises the role of employees in delivering superior customer experience. This case study explores many facets of customer experience, reputation, social class membership and standard operating procedures (SOPs). Students will be able to apply theories of customer experience, behavioural psychology and service dimensions relevant to the airline industry. After completing this case study, students will be able to do the following:1. Evaluate the value of SOPs in Customer ManagementThis case study refers to the need for adhering to SOPs to deal with complex situations. Students will be able to evaluate whether compliance to SOPs could have helped Air India avoid the crisis or was it possible that a culture of absolute commitment to customer wellbeing could have prevented the crisis.2. Apply the theory of defensive attribution in customer grievance handling. Discuss if reducing customer effort in getting their problem solved can result in superior customer service.The victim had attributed the blame for not insisting on filing a complaint to the crew. Air India crew had defended their actions or lack of it by stating that they had followed the rule book. Students will be able to appreciate the need for a swift redressal mechanism to protect the self-image and self-esteem of the person/group involved. They will also understand that customer service interactions designed to solve customer problems swiftly and easily can be a very simple dictum to guide all employees in their decision-making while handling a customer complaint.

3. Evaluate the relationship between customer satisfaction and customer experience and examine the value of net promoter score (NPS) to study customer satisfaction.

Air India Airlines was catering to varied customer groups such as the Indian diaspora, large student population pursuing education abroad, first-time flyers and the rising middle class with travel aspirations. Customer expectations vary across segments and change over their lifetime. Airline staff must trace customer corridors and deliver on customer expectation across the touch points that matter to them to ensure meaningful and relevant service delivery. Students will have an opportunity to evaluate the NPS in measuring customer satisfaction and debate whether it is a sufficient metric to guide the organisation on delivering and monitoring customer experience.

4. Examine why reputation risk management and not crisis management should be the focus of Air India in delivering superior customer service because nearly 70%–80% of market value for a company comes from its intangible assets such as brand equity and reputation.

Students will discuss crisis management i.e. handling the threat to reputation after it has occurred and reputation risk management i.e. proactively managing potential threats to its reputation by taking timely actions to avoid or mitigate it. There are three factors (reputation reality gap, changing beliefs and expectation and weak internal coordination) that determine reputational risks. Students can evaluate this model to determine if Air India should address these three factors to manage its reputation proactively.

This case study is set around an incident that happened on 26 November 2022, on Air India flight bound for Delhi from New York when an inebriated 34-year-old man had peed on a 72-year-old woman. The perpetrator of the crime had walked free, and the victim was left dissatisfied with how the cabin crew had handled her ordeal. Air India Airlines was launched in 1932 by industrialist JRD Tata and nationalised in 1953. In 2021, Tata Group acquired the 90-year-old Air India from the Government of India for $2.4bn (INR 18,000 crore) and appointed Campbell Wilson as chief executive officer and managing director. The incident brought to the fore the customer management issues that Wilson had to address. First on the list of Air India’s turnaround plan was delivering “exceptional customer experience”. How was it going to achieve it because the Indian aviation ecosystem lacked infrastructure such as airports, airspace, competition and customer preference-based services? There was also shortage of pilots, engineers, technicians, air-traffic controllers and technocrats to occupy positions within security agencies and regulatory bodies. With Air India’s acquisition, the Tata Group had to find innovative solutions to deal with decades of internal neglect, non-performance and labour union problems. This case study is relevant to address real issues of customer experience, consumer psychology, reputation risk management and standard operating procedures in service management.

This case is suitable for both undergraduate and postgraduate level students of business management. It can also be used for training service personnel of aviation industry.

Teaching notes are available for educators only.

CSS 8: Marketing

This case is primarily intended fior students to evolve ideas in context to the challenges catering to a green fashion clothing line selling their products in the emerging economy of India wherein the masses are far behind considering the sustainable value of their products. In response to these challenges, the learners would be able toanalyze the influence of internal and external enhancers and inhibitors on a sustainable fashion brand to improve its scalability; articulate the factors influencing diffusion of sustainable fashion apparel; and formulate a strategic plan to aid in the growth and scalability of the brand and building micro-economies that will thrive in the future.The case also addresses topics like consumer attitude toward sustainable fashion clothing line and pricing challenges faced by such brands in developing economies like India.

This case describes the challenges faced by the co-founders, Sanghamitra and Mayuree, who introduced a sustainable fashion apparel brand called Econic. Marketing and sales of Econic’s products came with a bundle of challenges, and it was not easy to convince customers about the authenticity, quality and pricing of these products. Indian consumers had less awareness of the value of sustainable fashion clothing thereby presenting a huge challenge for Econic to flourish and sell their products in India. Thereafter, the brand aimed at expanding beyond the geographical boundaries of India. This further led Econic to face a cutthroat competition from various established players with comparatively huge market shares. Majority of Econic’s sales arose from expatriates or outlanders. Considering the response of local impediments and constraints from India, Sanghamitra began targeting the foreign markets. She saw global expansion as an opportunity for driving the brand’s growth. Eventually, Econic witnessed nascent success when the founders started exporting their products in the markets of UAE [1] and USA [2]. Contrarily, the brand’s co-founder Mayuree felt that it was too early for the brand to enter international market, and instead, it would be more sensible to focus attention in India itself. The approach of both the co-founders seemed paradoxical. At one point, Econic was facing a fierce local competition for their products. How could the brand increase awareness and acceptance of its products was an area of concern for Sanghamitra. Second, expanding into international market posed certain other challenges. The key dilemmas encountered by the co-founders continued to remain that which growth strategy should Econic adopt; how could Econic ascertain to set foot into which market; what were the likely scalability challenges they faced by entering international market; and what could be the finest marketing strategy for their brand.

The case is relevant for students in disciplines of green marketing, principles and concepts of sustainability, climate change and development, corporate social responsibility, marketing and strategy. It is designed for advanced MBA/PGDM and capstone courses.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.

The learning objectives of this case study are based on Bloom’s taxonomy. Upon completion of the case study discussion and exercises, successful students will be able to design a leadership transition and succession plan for non-profit organisations; identify and evaluate critical skills and competencies required in leadership positions; and frame expectations and responsibilities for new and departing executives.

Apar Gupta co-founded Internet Freedom Foundation (IFF), a digital rights organisation born out of SaveTheInternet – Net Neutrality movement of 2015, credited for urging the Telecom Regulatory Authority of India to uphold net neutrality in India. And ban zero-cost internet services that promoted data discrimination in the country. After working on and winning the net neutrality movement, Gupta identified many areas in technology where democratic rights had not been identified or were yet to be clearly defined (like in the case of net neutrality). There was also a service gap between the existing internet volunteer groups and digital rights organisations, which could IFF fill. This was to provide objective clarity, stakeholder identification, handle policy discussions and, most importantly, arrange resources to support movements over the long term. This prompted him to co-found IFF in 2017, which he later joined as a full-time executive director in 2018. IFF worked at the intersection of technology, democratic rights and government policies and was comparable to some global organisations, such as the Electronic Frontier Foundation in the USA and the Open Rights Group in the UK. Still, none existed in India at the time. After four years as a full-time executive director in 2022, he was convinced that it was finally time for him to act on the pre-defined strategic departure plan and work towards succession for the executive director position. While there were visible gaps in the system, Gupta’s leadership design and plans had helped IFF overcome existential challenges in the past. Also, while digital rights were still at a nascent stage in emerging economies, under Gupta’s leadership, IFF had delivered unmatched value to its beneficiaries in the world’s biggest digital consumer market. However, constant changes in regulations and continuing financial constraints made him nervous about the outcomes of the succession and the overall sustainability of IFF. Gupta wanted to ensure that this phased transition from executive director after two years and then trustee manager after the next four years are carefully communicated to reduce the likelihood of attrition and loss of trust.

Being the co-founder and the first and only executive director IFF had seen, the organisation would also require significant skill and competency mapping to identify the new executive leadership. But with no clear internal successor in sight, the non-profit trust would also need a successor who not only was competent but also would share a passion for the type of work done by IFF, its unique delivery mode, and also would openly inherit its position in society. The other alternative strategic routes present were to look for dual leadership or interim leadership, but then there could be concerns about Gupta’s influence overshadowing any such alternative.

In the case scenario, IFF is planning for succession while navigating the organisation through financial constraints and constant regulatory changes to ensure long- and short-term sustainability.

The case study has been written to gain insights into departure-defined successive planning in non-profit organisations. The case study can also be used to gain insights into innovative start-ups and innovative non-profit start-ups, as digital rights are still at nascent stages in emerging markets. The case study will be valuable for courses such as human resource management, strategic human resource management, social entrepreneurial leadership, leadership development, start-up environment, innovation and entrepreneurship, public policy, development studies, cyber security and information technology. The case study also allows students and young professionals to take the perspective of an innovative start-up founder and design a departure-defined succession plan. The case study can also be useful for senior students wanting to undertake an entrepreneurial career by starting or joining a non-profit organisation. While the case study is suitable for postgraduate- and executive-level courses, it can also be used for conducting entrepreneurial workshops and skill training.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.

The key learning objectives are as follows: analyze Mamaearth’s growth trajectory in the Indian market, illustrate the meaning of a direct-to-consumer (D2C) brand, analyze the importance of social media in building a D2C brand, analyze the challenges and advantages associated with a D2C brand, analyze growth and expansion options available with Mamaearth and evaluate the strategies for Indian start-ups in the beauty and personal care space.

In 2016, what began as a quest to find safe baby care products for the first-time parents Varun and Ghazal, turned into an entrepreneurial opportunity. The couple started Honasa Consumer Private Limited at Gurugram, which owned the brand Mamaearth. Conceived as a D2C brand for mothers opposed to harsh baby care products, it debuted with just six baby care products with exclusive online availability. For the brand to grow, it recreated the marketing mix to be perceived as a brand for all ages. The step successfully garnered a customer base of over 1.5 million consumers in 500 cities and a valuation of INR 1bn within four years of operations. In February 2021, Mamaearth became a brand with INR 5bn annualized revenue run rate and aspired to double it to INR 10bn by 2023. Though Mamaearth debuted as a D2C brand, after tapping around 10,000 retail stores, the Alaghs realized that many consumers still preferred transacting in the offline space. Alaghs decided to expand by acquiring a robust offline space in 100 smart cities in India. Would it be wise for Mamaearth to take forward their offline expansion plans? Alternatively, would an aggressive product innovation coupled with a more substantial online presence be a more sustainable proposition?

The case study is appropriate for Post Graduate Diploma in Management/Master of Business Administration level courses of second year in strategic brand management, digital marketing, integrated marketing communication and marketing strategy. The case stuudy may also be useful for prospective entrepreneurs planning to embark upon a D2C venture. The case study elaborates on the emergence, marketing and branding of Mamaearth. The case study helps students understand the meaning of a D2C brand and the growth options available in the Indian market for a D2C brand from the perspective of Mamaearth.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.

The case describes a hypothetical hedge fund manager who is examining whether to invest in bitcoin. The case discusses potential risks and rewards of investing in bitcoin, the role of bitcoin and digital currencies more broadly, and financial innovation in the space, such as ICOs. It can be taught as part of a second-year MBA elective course in investments, financial institutions/capital markets, or fintech.

Few cases allow the student to understand the relationship between brand strategy, marketing strategy, implementation, and analysis. While some conceive of the process as being sequential, this case demonstrates that in fact, this process is more fluid, and that implementation and analysis impact subsequent strategy.

This field-based case provides a rare glimpse into the turnaround of a brand that was all but dead. After Buick suffered more than five decades of declining business results and an inferior brand image versus all rivals, few thought that the brand could be resuscitated. This case provides a valuable under-the-hood look at how the Buick team, over time, progresses through a series of marketing improvements all anchored on an evolved strategy. Specifically, Buick introduced a shift in brand strategy behind an evolved brand essence statement (i.e., brand positioning), improved product lineup, new-to-the-world innovation, enhanced dealership service, and more compelling advertising. The results led to a record number of product awards, significantly improved advertising measures, improved service ratings, and better business results.

Despite significant improvement across multiple dimensions of the business, Buick still trailed key competitors on one of the most important measures Buick tracked—the brand momentum rating—suggesting that there was still more work needed to complete the brand turnaround. The case introduces Molly Peck, the new marketing director on Buick, who is wondering what more, if anything, Buick should do. The material allows for instruction around marketing strategy and the process of converting it into implementation through the use of a creative brief.

This case replaces UVA-M-0837. It can be used in a variety of marketing and strategy classes to understand how (1) at a macro level, a shift in consumer and environmental factors can impact firm strategy and (2) at a micro level, an e-mail-based marketing campaign designed to address these changes can impact firm-level performance.

The case puts the students in the position of CEO Robert Huth as he is preparing for a board meeting. He had taken David's Bridal from a loss in 1996 to sales of over $1 billion by 2011, but he was concerned about future growth. People were waiting longer and longer to get married and, once they decided to, were spending much less than in the past, so the industry had seen year-over-year declines since 2007. How would David's Bridal establish its brand in the minds of a new generation of brides who shopped, purchased, and decided differently than had brides in past generations?

This public-sourced case describes the latest restructuring efforts by Deutsche Bank (DB) and gives a short history of prior restructuring efforts from the decade before. In July 2019, Christian Sewing, the new CEO of DB, announced a series of measures that included, among others, the elimination of global equity trading, the layoff of 18,000 employees, the creation of a “bad bank” to transfer noncore assets, and the suspension of dividends until 2022. The case describes key decisions a bank CEO makes when a bank needs to change course to return to profitability and growth. The case offers an opportunity to debate these key decisions, as well as discuss some of the prior ones during earlier restructuring efforts, and put the students in the CEO's shoes: What would you do and why? The case also describes key banking performance metrics (e.g., ROE, ROA) and other critical variables such as those reflecting capital health (Tier 1 ratio), as well as gives an overview of the bank business model and factors impacting bank profitability and value.

This case teaches students the importance of maintaining a strong FICO score by illustrating the consequences of paying bills late or not at all. The protagonist is David Molina, a waiter at a struggling Italian restaurant located down the block from where he lives. Money is tight for Molina right now—his limited income means he lives paycheck to paycheck. However, Molina knows things will be looking up for him soon because he recently accepted a job as a bank teller across town—his first desk job.

Molina has been putting off paying two of his bills: a cable bill and his Bank of America credit card bill, both of which are late and have been issued, this time, in the form of threats to impact Molina's credit score if he doesn't pay them. He has just enough money to afford the minimum payments on each overdue bill. But then he receives a phone call from his friend, Jim Lindsey, reminding him about an invitation to go to Myrtle Beach for the upcoming weekend. Molina knows he cannot afford it, but a woman he's attracted to, Jessica, will be there too. Should Molina put off the bills yet again, and if so, how exactly will being late on them hurt his credit score?

This case requires students to evaluate alternative dual-share-class corporate structures that allow companies and entrepreneurs to pursue profit with purpose. The case explores Impact Makers, an IT consulting company based in Richmond, Virginia. While original founders of the firm hold all voting rights, the cash flow rights belong to two nonprofits setting the stage for a Newman's Own model of management consulting. The case discusses whether and how the alternative corporate structure aids the firm's overall strategy to attract top-quality employees, pay them competitive salaries, and provide superior service to its clients while donating 100% of its lifetime value to charitable causes, largely through partnerships with various nonprofit organizations. More importantly, the case asks students to evaluate how such a dual-share-class and dual-purpose company can raise capital to fund continued growth.

The case opens with CEO Michael Pirron reminding himself of all the questions he had run through to execute a strategy to further grow Impact Makers' consulting business both through expanding a menu of services and through conquering new geographical markets. To do either, or both, the company needed a cash infusion. Internal cash was limited, as up to 40% of it flowed to charitable partners, demonstrating Impact Makers' commitment to its mission. Raising debt for a company without fixed assets was challenging and time consuming. Complicating it all was that being structured as a nonstock corporation rendered equity raising difficult. Could Impact Makers raise money to grow and stay true to community values at the same time?

South Africa had formally introduced a policy of inflation targeting (IT) in February 2000. By December 2001, the governor of the South African Reserve Bank, after reading the latest statistics, was concerned with the disappointing economic data. Economic activity had slowed drastically, to the point that the country appeared to be heading for a recession. The gloomy statistics forced the governor to consider whether the country had pursued the right policy. Persistently high unemployment, one legacy of the apartheid era, meant that South Africa did not have the luxury of waiting for new policies to bear fruit. With the inflation forecast to exceed the mandated target, the governor would have to tighten monetary policy, which would further restrict investment. Was it is time for South Africa to change course?

The case examines the development and launch of an exchange-traded fund (ETF) based on JUST Capital's socially responsible corporate ranking methodologies. The case provides a market overview of Environment, Social, and Corporate Governance (ESG) and socially responsible investing (SRI), what has driven growth in those areas worldwide, and several best-practice investment approaches. Following the overview, the case describes the founding and development of JUST Capital, explores JUST Capital's ranking methodologies, and presents the decision point faced by the CEO: requisite selection of one of three strategies in order for JUST Capital to generate “self-sustaining” revenue.

In early 2014, recent Stanford University graduate Tyler Shultz was in a quandary. He had been working at Theranos, a blood-diagnostic company founded by Elizabeth Holmes, a Stanford-dropout wunderkind, for almost a year. Shultz had learned enough about the company to realize that its practices and the efficacy of its much-touted finger-prick blood-testing technology were questionable and that the company was going to great lengths to hide this fact from the public and from regulators.

Theranos and Holmes were Silicon Valley darlings, enjoying positive press and lavish attention from potential investors and technology titans alike. Just as companies like PayPal had revolutionized the stagnant payments industry and Uber had upended the for-hire transportation sector, Theranos had been positioned as the latest technology firm to substantially disrupt yet another mature sector: the medical laboratory business. By the start of 2014, the company had raised more than $400 million in funding, and had an estimated market valuation of $9 billion.

Shultz's situation was exacerbated by the fact that his grandfather, the highly respected former US Secretary of State George Shultz, was on the Theranos board and was one of Elizabeth Holmes's biggest supporters.

But Tyler Shultz worried about the customers he was convinced were receiving highly unreliable and often inaccurate blood-test results. With so much at stake, Shultz wondered how he should proceed. Should he raise his concerns with the firm's investors? Blow the whistle externally? Report to industry regulators? Go away quietly?

This case and its subsequent four brief follow-up cases are based largely on interviews with Tyler Shultz, and outline the dilemma he faced and the various steps he would take both to extricate himself from his unsavory position and let the public know the full extent of the deception at Theranos.

Five optional handouts are available to instructors to further discussion after the case has been debriefed. The handouts serve as additional decision points for the students if your class time permits.

This case studies the growth of OYO Hotels (OYO) to illustrate the operational processes necessary to succeed in the service sector. The case allows for a discussion of employee- and customer-management systems, tech-driven solutions, and profit drivers. The material unfolds OYO's growth and its solution for making economy hotels discoverable and bookable online.

The case raises a series of questions around OYO's business model, its ability to translate across global markets, and growth potential. It has been successfully taught in a second-year MBA class on the management of service operations.

This short case challenges students to review an array of corporate financial metrics and to match them to one of 13 listed industries. As such, students must use their intuition and common sense pertaining to the distinctive characteristics of, and the key differences between, the 13 named industries, and then identify the financial metrics that are most indicative of those traits.

This case uses an array of carefully selected and excerpted revenue recognition related information contained in Salesforce.com's January 31, 2019, 10-K. Maria, the fictional protagonist, is seeking to understand those disclosures as part of her preparation for an upcoming job interview with the company. As such, she is relying on those disclosures to provide insights as to the company's main product/service lines, the events that signal when and how much revenue the company has earned (i.e., the essence of its business model), along with the related official generally accepted accounting principles (GAAP) criteria pertinent to the valuing and timing of recorded revenues.