Case studies

This case investigation used firsthand statements, reports, testimony and regulatory records. While widely publicized in the popular press, this case is based on primary documents. On their website, many documents were obtained from Wells Fargo’s Corporate newsroom, such as the internal audit report shared with shareholders and press releases. Most other sources were from US regulatory websites (.gov) or congressional testimony. In a few places, quotes and comments came from reliable journalistic sites that cite their sources and follow a journalist’s code of ethics and conduct, ensuring that the reported remarks and data were verified.

Since 2016, Wells Fargo Bank has faced multiple customer mistreatment investigations and resultant fines. Public outcry and distrust resulted from Wells Fargo employees creating hidden accounts and enrolling people in bank services without their knowledge to meet desired levels of sustained shareholder growth. Over the past five years, Wells Fargo has been fined and returned to customers and stockholders over $3bn. Wells Fargo executives spent the first year of the scandal citing improper behavior by employees. Leadership did not take responsibility for setting the organizational goals, which led to employee misbehavior. Even after admitting some culpability in creating the extreme sales culture, executives and the Board of Directors tried to distance themselves from blame for the unethical behavior. They cited the organizations’ decentralized structure as a reason the board was not quicker in seeing and correcting the negative behaviors of these ‘bad apple’ employees. Wells Fargo faced multiple concurrent scandals, such as upselling services to retirees, inappropriately repossessing service members’ vehicles, adding insurance and extra fees to mortgages and other accounts and engaging in securities fraud. As time has passed, the early versions of a handful of “bad apples” seem to be only a part of the overall “poison tree.”The dilemma, in this case, is who is responsible for the misbehavior and the inappropriate sales of products and services (often without the customer’s knowledge)? Is strategic growth year-over-year with no allowances for environmental and economic factors a realistic and reasonable goal for corporations? This case is appropriate for undergraduates and graduate students in finance, human resources, management, accounting and investments.

An active case-based learning pedagogical approach is suggested. The materials include a short podcast, video and other materials to allow the faculty to assign pre-class work or to use in the classroom before a case discussion.

In writing this case, the research team used secondary resources such as academic journals, trade magazines and websites to inform and verify the information.

January 7, 2021, was not a good day for Goya Foods CEO Robert Bob Unanue, who has been at the helm of Goya since 2004. On that day, the nine-member board of directors of Goya censured Unanue for publicly questioning the legitimacy of the 2021 United States Presidential election. A day before, on January 6, a mob “trapped lawmakers and vandalized the home of Congress in the worst desecration of the complex since British forces burned it in 1814” (Hockstein, 2021).

Unanue was considered a follower of former president Trump and has expressed that “the country was […] blessed to have a leader like President Trump, who is a builder” (Hawkins, 2020). In January 2021, Unanue appeared on Fox News and said a “ war was coming,” as Joe Biden’s election was “unverified.” These, among other words, motivated the censured by the board of Goya Foods, Inc. (Santana and Isidore, 2021).

Students are asked the following questions for discussion: Did the board of directors of Goya Foods carry its role too far by openly censuring Unanue? Did Unanue go too far by openly expressing subjective opinions and thus influencing how people view the election results? Should he have remained as CEO of Goya Foods after his words on Joe Biden’s election?

One of the authors has taught the case in the Strategic Management course for MBA students. In addition, graduate students of corporate governance, business ethics, social responsibility and leadership, among other classes, will be the target segments for the case.

1. Recognize the effects on brand image and sales when CEOs participate in political arenas and publicly discuss social issues.

2. Understand the dynamics behind ethnic family businesses, such as their governance and conflict resolution approach.

3. Assess the value of the corporate board’s management of corporations.

CCS11: Strategy

The case has been tested and proved significant as a part of executive educative courses. Students and participants are pushed to consider practical options. The audience for this case study could be BBA students, MBA students, postgraduate management students or students who chose marketing as their area of specialization.

• Strategic management courses/modules at the intermediate level.

• Marketing management courses/modules at the entry/intermediate level.

When the instructor wants to discuss marketing models like segmentation, targeting, positioning (STP) or marketing strategy model during the course, he or she may use this example.

This instructor’s manual accompanies the case entitled “Krishivan Agri Tourism: Challenges for Sustainability.” This case study highlights the entrepreneur’s struggles with his resort’s limited audience, lower weekday occupancy and weekday reach. The government’s declaration of a lockdown and the COVID-19 epidemic ultimately led to financial losses and stressed cash flow. The businessman understood the enormous potential of the Indian agritourism market. It was a turbulent time for him to evaluate his strategies to sustain in the market. The case illustrates the owner’s struggle to survive and prosper in a commercial setting. The scenario can be used by the instructors to talk about risk mitigation strategies such as promotion, marketing and strategy analysis. Readers must consider difficulties related to corporate success strategically. The proposed responses to the discussion questions in the instructors’ manual are provided here. It can be taught in management courses to handle topics like marketing management, strategic marketing, STP and entrepreneurship, among others.

Marketing management and strategic marketing in Management courses at the intermediate level.

This case was developed through secondary sources in response to the environmental concerns being raised in legal actions, company documents, online forums, trade press articles and academic research relative to Li mining practices, a key material in Li-ion batteries. The case focuses on Tesla’s actual and potential response to the environmental and humanitarian concerns being raised with its battery supply chain

Tesla was one of the world’s leading producers of Li-ion batteries which were critical to its EV and battery offerings. Unfortunately, sourcing rare earth metals, such as Co and Li, which are key components in these batteries, raise several environmental and social concerns. This case highlights senior leadership considerations critical to environmental, social and governance (ESG) issues, including environmental tradeoffs and issue management. The case highlights the complexity of strategic decision-making in innovative and ESG contexts and challenges the students to contextualize the trade-offs behind each decision and the potential impact to associated stakeholders.

Level: Upper undergraduate and masters. Majors: Management; technology & innovation management; environmental science; science, technology & society; supply chain management; business ethics. Courses: Strategic management (social issues in management, strategic management, technological innovation); technology & society; ethics, supply chain management. Time: 60- or 90-minute class session. Supporting texts (depending on course context): Strategic Management of Technological Innovation. Schilling, M. McGraw Hill, 2017. Contemporary Strategy Analysis. Grant, R. Wiley, 2017. Society, Ethics & Technology. Winston, M., Edelbach, R. Cengage, 2014. Principles of Supply Chain Management. Wisner, J., Tan, K., Leong, G. Cengage, 2019.

This case is based on primary data collected via interviews with the CEO of the company. The authors obtained the case release form to publish this case.

Various stakeholders, regulators, environmental activists and public awareness have increased companies’ pressure to contribute to environmental issues. However, the pressure seems to be more on large-scale companies to make progress and have an elaborate vision and goals related to environmental issues than small and medium enterprises (SMEs).

This case deals with the sustainability focus of the CEO of Ruscombe Artisan Food & Drink Ltd. (Made for Drink), an SME in the UK with a voluntary environmental impact investment proposal under consideration while having losses since 2017.

The case integrates the financial aspects and environmental considerations into this strategic investment evaluation process for making a capital investment decision. The case provides the actual financials of the company, including the income statement, balance sheet and cash flow statement of the company since its inception in 2017.

The case information enables students to comprehend and evaluate the consequences of doing a voluntary environmental capital investment project. The students will have the opportunity to apply simple capital investment methods and consider the external and less tangible environmental benefits in their final decision-making.

The case is suitable for undergraduate accounting or management modules, mainly introductory modules such as Managing Financial Resources, International Accounting, Finance, Introductory Corporate Finance, Basic Financial Literacy and Entrepreneurship.

The purpose of this study is to describe how Zoom became the tope video conferencing service across the globe.

This case was developed from secondary sources including industry reports, academic, newspaper, periodical sources, company annual reports, social media sites and company websites. This case has been classroom tested with undergraduates in a strategic management course as a capstone course.

The case study describes the rapid growth of Zoom Communications Inc., a San Jose based publicly traded video conferencing company founded in 2011 by Eric Yuan. It illustrates the competition in the online meeting solutions industry in late 2020, during the COVID-19 lockdown. To explain how Zoom became the top video conferencing service across the globe, the case highlights the attractiveness of the market and the competitive advantage of Zoom over its rivals. Students can evaluate the internal capabilities and competencies of Zoom as well as identify key challenges in the external environment for sustaining Zoom’s competitive advantage.

This case study is suitable for strategic management classes for upper-level undergraduates and at the graduate level for MBA and/or master students. It prepares students to discuss core concepts in strategy, such as competitive strategy and competitive forces that shape strategy.

Teaching objective 1: To flourish and explore the current business model to get socioeconomic benefits from organic farming compared to conventional farming; in the context of hill farming. Teaching objective 2: To explore and design innovative entrepreneurship opportunities in the field of organic farming and how these opportunities can be seized by using managerial skills. Teaching objective 3: To analyze the economic benefits of organic farming compared to conventional farming.

Manj Gaon is a small village in the Tehri Garhwal district of Uttarakhand. This village serves as the Uttarakhand Organic Commodity Board’s training facility. Organic farming was the primary source of income for farmers in the late 1970s, but the Green Revolution in India had a negative impact on agriculture, the environment and the economy of the country. After the Green Revolution, the agriculture sector was completely dominated by conventional farming, and the use of chemical fertilizers, pesticides and insecticides affected the village to some extent. But farmers like Bhagchand Ramola paved the way for other farmers to grow and shine through organic farming. The organic farming model developed by Ramola was helping farmers and society in several aspects, such as the economy, health and the environment. A self-developed organic farming model had been generating fair revenue for the farmers and uplifting their socioeconomic status as compared to conventional farming. Complete adoption of organic farming in the village requires an analysis in terms of sustainable economic growth. However, there was a certain dilemma that was stifling the growth of the newly adopted business model because farmers were dependent only on Japanese buyers and input providers. So, there was a huge need to tie up with other consulates across the country. Secondly, expanding a business model requires more input and output in terms of manpower and revenue, so persuading conventional farmers to adopt the organic farming model was quite a challenge for Ramola.

The case can be taught to the MBA-level students.

Teaching notes are available for educators only.

CSS 11: Strategy.

This case study aims to understand the criticalities of hiring in a knowledge-based start-up; the various ways of retaining talent in a knowledge-based start-up; the competency requirements of human resource professionals in start-up organizations; the trade-off between business profitability and the R&D drive of the company; and the various organizational structures available for a knowledge-based start-up.

Ayush Jain, a first-generation entrepreneur, is facing a challenge with his start-up, TechShlok. TechShlok is an IT solution provider with its headquarters in Jaipur, India. The company is doing very well and is able to achieve many accolades. As the company grows in business and employee strength, it is facing talent acquisition and retention challenges. Ayush is in a fix to solve the talent issue and retain the key talent of the organization.

The case can be taught in a Human Resource Management course, including “talent management” and “human resource planning”. The case may be taught at upper undergraduate levels. It can also be taught in courses of entrepreneurship and knowledge-based start-ups.

Teaching notes are available for educators only.

CSS 11: Strategy.

The purpose of this study is to make students understand the logic behind and implications of the “Socio-Technical Imbrication Framework” that can help them understand the importance of aligning workforce motivation and capabilities with the modern technology deployed in the organization. Moreover, students will understand the essentiality and criticality of customer satisfaction for the organization.

The technical services operations team at Cotton Web Limited formerly relied on JS Node, e-coordination system, to address customer complaints. There were many bugs in that system as it did not carry along the complaint tracking protocol, was slow in response, fundamentally structured upon manual complaint record keeping that resulted in piling up un-resolved complaints for a longer period of time. The team under the leadership of Mr. Hasan Ali, a competent expert working as GM Research and Data Analytics, undertook detailed analysis of recurring glitches in this system and replaced it with a novel Web-based automated complaint management system at Cotton Web Limited. This entire diagnosis and intervention process took almost three months till completion. The case is written for use in courses in the curriculum of BBA, BBIS, BSIT and BSCS programs at undergraduate level. It is most suitable for the courses in leadership, change management, business process reengineering, soft engineering, team building and business communication.

The case is suitable for teaching at Undergraduate level to the students of BBIS, BBA, BSCS and BSIT students in the last year of their degree programs. Teaching faculty can use case-based methodology for student learning by putting them into a real-life situation faced by an organization and letting them think critically and identify following points for further discussion and clarity: individual or in groups; problem identification through discussion; the stakeholders involved in the company’s situation through presentation or one-pager presentation; case analysis with reaching best solution to prevailing issue at hand through group discussion; reaching a decision or solution with reasonable logic and justification through group discussions; and create further dilemma on the basis of questions unanswered within this case story.

Teaching notes are available for educators only.

CSS 7: Management Science.

The case depicts an opportunity for undergraduate and postgraduate students to be exposed to the basic digitization of supply chain management, technology adoption, change management and cost-benefit analysis concepts. The study aims to encourage them to use the data given in the case and exhibits to compare and contrast physical and digital supply chains (SC); design the digitized version of the traditional SC; examine the nitty-gritty of technology adoption in the SC context; develop the change management plans for the successful adoption and implementation of SC digitization; design the risk register and Explore the business process management; and conduct the return on investment analysis.

Amber Yen, Chief Operating Officer Apparel Sourcing at Ransys Partners Ltd (RSL), was presented with the task of reducing physical sample production cost and time without impeding order pipeline. RSL was experiencing significant capacity constrain during the COVID-19 crisis, failing to deliver physical samples to international brands. To win large export orders, RSL had to adopt a new innovative way to reduce the sample approval process while meeting customer requirements. Ms Yen wanted to convert the entire sample approval process into a digital mode. She was facing multiple challenges related to the design, implementation and adoption of the digital sample approval process to coordinate the entire SC. She had limited time and was grappling with other impending constraints such as increasing cost, intense competition, demanding customers, shortage of labor due to COVID-19, reducing the bottom line. It was her time to test the idiom “necessity is the mother of innovation”.

The target audience for this case is management or business school students. This case can be used to teach digitization of SC, operations management, organization behavior, digitization of enterprises, IT for business, new service development, supplier management technology adoption, and change management in management or business schools.

Teaching notes are available for educators only.

CSS 9: Operations and Logistics.

This case study is focused on strategic management of Huawei in sustaining the competitive position in the smartphone market. The discussions in the case study begins with the big picture of “Made in China 2025” policy and China’s 14th Five-Year Plan 2021–2025 attempting to change the country’s image from imitation to innovation. The case study then focuses on Huawei, the major provider of network equipment and smartphones, with the alignment of the national policy. The case demonstrates the difficulties faced by Huawei as a result of US ban. The students are challenged to perform in-depth discussions on various issues guided by the instructor using this Teaching Note. The teaching objectives are as follows: students should be able to analyse Huawei business environment and its strategic capabilities in the smartphone market; students should be able to evaluate the extent to which the effects of US sanction would have on Huawei smartphone operation; and students should be able to evaluate the strategies for Huawei to regain a leading position and achieve competitive advantage in the global smartphone market.

Huawei is the leading company in the information and communications technology (ICT) sector. Ren Zhengfei, Chief Executive Officer (CEO) of Huawei, has set the vision of building a global company that could rival the best in the world. Huawei’s heavy investments in research and development (R&D) have brought the company to be a leading brand in the international market. Huawei was charged as a security threat by the Donald Trump administration in 2019. The USA and its allies banned Huawei products, causing the smartphone shipments plummeted dramatically. The case presents a protagonist, Ren Zhengfei, CEO of Huawei, who built the business from a small company to a leading global ICT company. The growth of Huawei was struck by the US sanction with the supply chain being disrupted by a shortage of advanced chip technology to run the smartphone business. The dilemma addressed in this case study is concerned with how Ren Zhengfei could steer the company out of the crisis.

This case study was written for use in the courses of Innovation Management and Technology Strategy. The case is designed to support learning at various levels including the graduate, postgraduate and executive classes. Apart from the guided questions (assignment questions provided in the next section), the instructors should consider which specific areas of Huawei should be further explored to support the class discussions to benefit the students at different levels.

Teaching notes are available for educators only.

CCS 11: Strategy.

The case has the following learning objectives:

1. understand the various types of comparisons that are possible between groups over time and across space;

2. evaluate a policy intervention using relevant data and different methods; and

3. understand the meaning of the phrase “controlling for other relevant factors” in regression and non-regression contexts.

The difference-in-differences (DID) approach is a useful tool for making meaningful comparisons. This case tries to provide a non-technical introduction to the approach using a basic comparison of crime rates among districts in Punjab (Pakistan's largest province). Being the most populous region of the country, Punjab faces many governance challenges, and street crime is one of them. (Exhibit 5 provides additional information about the geographical and administrative setting used in this case study.) In 2016, Chief Minister Shahbaz Sharif established the Dolphin (police) Force in different locations to improve urban patrolling and reduce street crime. There were debates about the effectiveness of the Dolphin Force (DF).

Those who are skeptical of DF point to various situations that were handled incorrectly by DF personnel, as well as other administrative and operational problems in the initiative. Optimists believe it is beneficial and want it to be expanded to other districts and regions. The threat of street crime claims many lives and, according to optimists, necessitates the formation of a special force. Whether the huge resources invested in the DF worth their lot or not can be known through sound statistical analysis that can identify the difference in the rate of crime because of the DF. In this instance, the case provides information to answer the following question:

Is there a significant difference in crime rates between areas where the DF is operating and districts where it has not yet been installed?

In quantitative/statistical analysis classes, the case can be used to teach the DID technique to MBA/MS Applied Statistics/Applied Data Analysis students. It can also be used in undergraduate Econometrics classes.

Teaching notes are available for educators only.

CSS 7: Management Science.

By analyzing and discussing the case, students should be able to identify macro environmental factors that impact business decision-making; apply Michael Porter’s five forces framework; evaluate sources of synergy; understand the concept of disruptive innovation; choose sources of competitive advantage; apply the value proposition canvas; and apply tenets of Blue Ocean strategy.

The grocery retail market in India accounts for nearly 70% ($608bn) of the total retail market ($883bn). The brick-and-mortar multi-tiered distribution network for groceries encompasses a million wholesalers and distributors and 12 million retail outlets. These retail outlets serve as customer touch points where bulk of grocery shopping is done. The online grocery industry is a miniscule $5.5bn. High incomes, change in purchase behaviour, inclination towards speed and convenience on the demand side and alacrity on the supply side have paved the way for new format, quick commerce. Trends and forecasts suggest that quick commerce, a high cash burn business, will grow exponentially. Zomato has jumped onto the quick commerce bandwagon with the acquisition of loss-making Blinkit. The case analyses the quick commerce industry through the lens of Michael Porter’s five forces framework and the Blue Ocean strategy. It elaborates the profitability drivers of the industry and also examines the sources of synergy from the acquisition.

This case is suitable for a class on strategy in postgraduate-level courses. It can be used in a session on entrepreneurship and innovation.

Teaching notes are available for educators only.

CSS 11: Strategy.

The case deals with the issue of gaining a sustainable competitive advantage (SCA) in the solar energy market. After completing the case, the student will be able to– develop and apply conventional models of competitive advantage and core competency;– comprehend each step of the business process from a core competency viewpoint;– consider the value of sustainability solutions from a strategic standpoint; and– offer practical templates for creating and implementing a strategy.

This case depicts the challenges faced by Exalta in gaining a SCA because of the imitation of its products by competitors. Exalta, formed in 2008, was among the well-known innovative companies in the solar energy industry in India. In the first 12 years, the company focused primarily on unmet customer demand and developed innovative solar products to address those demands. Overall, over 300 products were launched in the initial years to address the new emerging customer demands. Solar AC, bikes and ventilators were among the popular ones. However, all of its product technology was copied by competitors. In 2021, troubled Exalta was incubated at IIT-Kanpur primarily for a single product, “Magic Inverter,” with substantial funding and IP protection. Despite attempts, Exalta could not capture a recognized market share. In this case, the company’s founder and CEO, Ashutosh Verma, is contemplating two options to gain an SCA: hold the existing and new products or fold the old ones and continue with one or two flagship products, i.e. Magic Inverter and Solar AC.

Graduate, postgraduate level and executive-level courses.

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 11: Strategy.

The peer review history for this article is available at: https://publons.com/publon/10.1108/EEMCS-12-2022-0526/

After working through the case and the assignment questions, students will be able to understand the current practices and importance of influencer marketing strategies within overall marketing strategies; appreciate both the debate and dissonance that surround influencer performance measures; outline the key elements of Qoruz.com’s investments and efforts that brought them success; understand the strategic intent and justify the logic of operationalisation of Qoruz.com by creating two different SBUs after they launched a vastly improved tech platform; and evaluate potential strategies that Qoruz.com could use to move ahead and cement its supremacy in the influencer marketing space.

Interest in influencer marketing which found many takers during the pandemic was expected to intensify and form the core of many brand strategies. Coupled with this heightened interest and increased budget overlay, demands from brands and agencies alike for clearer ROI linkages and KPIs that have better correlation with business goals, have gained momentum. Qoruz, an early entrant in the influencer marketing space in India, attributed their success to their focus on product innovation and service quality. From a predominantly narrow service offering providing analytics that facilitated decision-making for influencer marketing campaigns, their recently launched multi-feature platform enabled them to expand their services and consolidate their position. However, today, in an increasing volatile market, drawn by the high growth trajectory of the influencer marketing space, many players had jumped in and tried to introduce technology-based platforms with almost similar features while aggressively playing the price card. With the monetary and economic conditions under pressure and constantly changing demands of clients, Qoruz.com found itself faced with a dilemma to protect their first mover advantage. The co-founders of Qoruz realised that to give confidence to their loyal client base, and really cement their leadership, they would need to urgently take stock and relook at their strategy afresh relying on their deep experience of the industry, loyalty of their customers and their tech-centric DNA to build a holistic and ambitious strategy.

This case is designed for use by graduate and under-graduate level students in marketing management and strategic management courses.

Teaching notes are available for educators only.

CSS 11: Strategy.

The learning outcomes are as follows: identify and evaluate the impact of risk factors for health-care organizations during crisis; evaluate the role of different organizational factors in building resilient health-care organizations; define organizational resilience in a health-care context; and apply the effect-strategy-impact resilience framework.

September 2022 found Ranjan Thakur, the Hospital Director at Manipal Hospital, Jaipur (MHJ) reflecting on MHJ’s resilience toward future health-care crises. MHJ was established in the capital city Jaipur of the Indian state of Rajasthan in 2014, as a 225-bed multispecialty unit of the nationally renowned Manipal Health Enterprises Ltd. As the Hospital Director, Thakur had been responsible for navigating his team and the hospital through the multiple health-care related challenges exacerbated by the multiple waves of the Covid-19 pandemic in a large Indian state with a sizable rural and semiurban population. Though Thakur and his team of doctors had worked through the vulnerabilities of their health-care ecosystem, mapping the risks and mitigating the same, Thakur asked himself if they had done enough. He wondered how a health-care institution such as theirs could sustain effective health-care delivery during future crises situations to deliver high-quality health care to the vulnerable communities. Had they effectively mapped MHJ’s vulnerabilities and built resilience into the hospital’s functioning? The backdrop of the case is public health in the state of Rajasthan (Jaipur), and the case is rich in detailing social factors such as behavior issues of patients, doctors and nurses; operational factors such as standardization of treatment and standard operating procedures, availability of resources, clinical concerns; leadership and management of the hospital through the pandemic. This case can be used by instructors to teach organizational resilience building in the health-care context.

Graduate- and executive-level courses in managing change during crisis in health-care context; health-care management/leadership.

Teaching notes are available for educators only.

CSS 7: Management Science.

The learning outcomes of the case are as follows:

1. Students will understand the interdependency of functional areas, such as operations, marketing, human resources (HR) and finance, in a manufacturing firm.

2. Students will analyze the conventional factory to focus on factory frameworks (Skinner, 1974).

3. Students will learn to analyze (associate) a company's performance reports (key performance indicators and profit and loss reports) with operations, marketing and sales functions.

4. Students will relate the concept of strategic resonance (Brown and Fai, 2006) to functional strategies.

Tariq Khattabi, a mechanical engineer with an MBA, joined Flexi Pack Dubai, UAE, as a general manager on 1 April 2019. During the recruitment interview, he learned that the company was struggling to maintain its breakeven point, and his first responsibility was to develop a strategy to ensure the growth of the organization. From the initial meetings with the production, finance and senior marketing managers, he identified problems related to the plant’s operations and sales. Although Flexi Pack enjoyed a good market reputation and profits, of late, the company needed help to make it profitable. Tariq's dilemma was to develop a strategy to put the organization back on the growth path.

He wondered whether the operations and marketing problems could be solved simultaneously. He had to present his strategic approach to the board within two weeks. Through this case study, management students can understand the interdependency of functional areas, such as operations, marketing, HR and finance. Students will learn the focused factory concept and a plant within a plant. They will be able to identify and appreciate dissonance and resonance between functional strategies and the importance of aligning functional strategies. Moreover, students will learn about consumer packaging types, material and their converting processes, which are the essential aspects of the fast-moving consumer goods business.

The target audience can be an Executive Program in Operations Management, BBA and Postgraduate Diploma in Management students who have opted for Operations Management or Operations Strategy as their major/minor specialization.

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 11: Strategy.

This case was developed from both primary and secondary sources. Primary sources were interviews. The secondary sources include legal opinions and journal articles.

In 2012, Scot and his co-owner, both experienced groomers, planned to open their own grooming business. Scott talked with his accountant about the best legal entity for their situation, and the accountant advised Scott that a limited liability company (LLC) would be the best choice. The accountant steered Scott to Legal Zoom, an online legal resource that helps people form business entities, including LLCs. A few years after starting their business, Scott and his co-owner reached an impasse: Scott wanted to expand the business; his co-owner did not. Scott talked with an attorney and learned that the standard form LLC operating agreement from Legal Zoom did not cover this kind of situation. How is an LLC formed? What are the consequences of a flawed LLC formation? What kinds of duties do accountants owe business owners?

This case was written for use in an undergraduate introductory business law course, an introductory accounting course or an accounting ethics course. The focus of the case supports classroom discussion for online and face-to-face instruction regarding business entity formation and fiduciary duties. Educators who use critical thinking in lessons to apply information about the roles of accountants and attorneys working with business owners can use this case to explore and discuss the impact ethical decisions can have on business owner clients.

Through evaluating and examining this case, students will be able to:

• understand what an LLC is and explain how one is formed;

• recognize the consequences of flawed LLC business entity formation; and

• articulate the roles of accountants in the formation of an LLC.

The case was developed from both primary and secondary sources. The secondary data was sourced from annual reports, industry reports, company websites and news articles. Primary sources included visiting the Club Mahindra Resorts located at different places, interacting with staff and local people, visiting their corporate office to interact with the CEO. The case has also been tested in a classroom.

This case deals with challenges faced by a vacation ownership (VO) company, Mahindra Holidays Resorts India Ltd in articulating the organizational culture of its flagship brand “Club Mahindra.” Club Mahindra had emerged as the major VO company in India in the past two decades on the back of its core product – a 25-year membership plan. The company was growing its offerings to its customers in an environment of changing customer preferences.

This case provides the students an opportunity to learn the organizational culture model. The students are expected to use the information provided in the case and exhibits to support their analysis with the primary objective to extract lessons about organization culture to leverage it as a tool to enhance customer satisfaction. Other objectives include understanding the changing business environment and modeling employee behavior during a crisis. Furthermore, the students are expected to validate the model using the artifacts from the crisis management at the Club Mahindra Resorts at Madikeri and Ashtamudi to understand the dynamics of change and the role of culture in organizational success.

At the MBA level, the case can be used to teach the topic of Organization Culture in the core course, Organization Behavior in the first-year curriculum, which is at the macro-level, with “organization” as the unit of analysis. It can also be used to teach the same topic with a stronger application orientation in the One Year Executive Education Program for middle-to-senior managers or short-term Executive Education Modules designed for a similar cohort.

A secondary research method was used to collect data for this case. The authors have made use of newspaper articles and published articles written by journalists and experts which are available in the public domain.

Instances of celebrity activism such as athlete activism are rising. Social media has amplified the voice of celebrities and given them a personal channel to directly communicate with their fans without any media censorship. The same is true especially concerning endorsement by sports superstars, who now seem to have a mind of their own, independent of the official line of clubs, tournament organizers or sponsoring companies. This case discusses the embarrassment and financial loss faced by soft drinks giant Coca-Cola due to the public snub by football superstar Cristiano Ronaldo during an official press conference of the EURO 2020 championship.

Undergraduate and postgraduate students studying marketing management and brand management courses in business management and commerce streams can use this case. This case can also be used for marketing specialization students at the undergraduate and postgraduate levels.

This case study is developed from secondary sources. Two types of data were used to develop this case. The statistical data are gathered from sources such as Yahoo! Finance, Trading Economics, Investing.com and The Central Bank of the Republic of Turkey. Reports on market developments are gathered from major news outlets such as Bloomberg, The Wall Street Journal and Reuters.

The year 2021 was a volatile year for the Turkish economy: it ended the year with 36% annual inflation, 44% currency devaluation, shortages of basic goods, street protests, etc. How does the Turkish currency crisis in 2021 play out in various financial markets such as the foreign exchange, bond, stock and cryptocurrency markets? This case study introduces students to Turkey’s economic crisis in 2021 and how the Turkish lira’s depreciation, home inflation and central bank policies interact to affect its various financial markets. In the bond market, a depreciated lira heightened the credit risk of Turkey’s bond issuers and effectively crippled the country’s bond market. In contrast, Turkey’s stock and cryptocurrency markets experienced a rally as Turks put their money into equities and cryptocurrencies to hedge against inflation. In international trade, the lira’s fall and the supply chain disruptions in Asia benefited Turkish exporters tremendously. In contrast, Turkish importers suffered. In the Turkish society, the impact of the currency and inflation crisis fell the hardest on ordinary folks, who saw the values of their wages and pension benefits erode. In times of hardship, socially responsible citizens helped the poor by anonymously paying for others’ unpaid bills.

Given the multicomplexity of a currency crisis, this case would be valuable for finance/economics students to understand how a country’s currency crisis and its central bank policies interact to impact its various financial markets. This case is appropriate for courses in Markets and Institutions with a global or cultural learning objective.

1. Describe how the Turkish lira’s depreciation affected its various financial markets, such as foreign exchange, bond, stock and cryptocurrency markets.2. Understand the cultural perspective on usury, how it exists in modern-day finance, and its’ role in President Recep Tayyip Erdoğan’s economic policy.3. Compare and contrast Turkey’s export and import industries and how they are being affected by the lira’s depreciation.4. Evaluate the risk exposure of foreign investors who participate in Turkey’s stock market given a depreciating lira.5. Evaluate the creditworthiness of Turkish corporations who issued dollar- or euro-denominated bonds as well as issuers of lira-denominated bonds given a depreciating lira.6. Understand the social impacts of a currency crisis and the charitable acts of socially responsible citizens.

The case study is based on a series of in-depth interviews carried out with the owners and directors of the company. The data are complemented by documentary analysis, including descriptions of internal processes and industry information. For the teaching note, the authors opt for an exploratory study using the open-ended approach of grounded theory.

Arette^® is a Mexican family business dedicated to the production and sale of tequila, fusing the artisanal with the new in its production processes. Sales take place mostly in the European and American markets. The foreign market for tequila is very attractive but also very demanding both in terms of financial resources and time. Although the company has managed to enter this market through bars and restaurants, it has not yet managed to reach the final consumers (those who order margaritas in bars). Jaime, Eduardo and Lalo are wondering whether it might be time to invest more resources in ensuring that Arette^® is not just a brand for fine cocktails. Until now, their main promotional tool has been word of mouth, and they are not sure what their next step should be – to focus on the international or the domestic market.

The case study can be incorporated into undergraduate classes, where it could serve as part of an international marketing course, in particular, as an international sales strategy and implementation session. It can be used to teach basic concepts and their application.

This case study focuses on the decision that many small companies have to make at some point in their business strategy, which is to focus either on the international or domestic market: The objectives are as follows:

1. To identify the variables that increase or modify the demand for Tequila.

2. Compare the advantages and disadvantages of focusing on a domestic Tequila market or focusing on an international market.

3. Identify the critical variables that a small company faces if it wants to go international such as.

4. Identify if there are forms of diversification for Tequila Arette such as new markets or new products, or both.

To develop the case, the authors used secondary sources including company annual reports, industry reports, news articles, social media sites, academic journal articles and company websites. This case has been classroom tested with students in the MBA Program and Master of Science in Management and Technology Program, and with undergraduates in an operations management course.

Movado Group, which has been a fierce competitor in the luxury watch market, has been facing unprecedented challenges posed by consumers’ enthusiasm for smartwatches and by their love of shopping online. The arrival of the COVID-19 pandemic has intensified these problems and brought new setbacks. This case examines these challenges to the company’s current business model. It then explores opportunities that could transform Movado into an innovative, digitally oriented organization capable of reaching consumers in a dynamic market while combating intense competition from the smart wearable devices that threaten traditional watch companies. The case also discusses the importance of building a robust supply chain through the lens of Industry 4.0 to guard against future supply chain disruptions.

Instructors can use this case in operations and supply chain management classes at the undergraduate and graduate levels. The focus of the case aligns with discussions of supply chain management and Industry 4.0. In particular, the case uses supply chain innovation theory to investigate the implications of Industry 4.0 in the watch industry and dovetails into discussions of omni-channel experience and virtual reality in retail that integrate multiple points of contact to reach consumers efficiently.

The focused case is a “disguised case” developed based on a real-life apparel company in Sri Lanka. The authors have disguised the company name and have not revealed the identity of the key respondents and any data, which makes the firm obvious. However, the processes and practices reported represent the actual scenario of the company (gathered through interviews done mainly with the case protagonist, General Manager (GM) – Risk and Controls) and the authors have not fabricated any data.

Having established itself as a pioneer in the apparel industry in Sri Lanka, Dots & Lines reached the pinnacle of its performance in 2019. Following the outbreak of COVID-19, the situation turned unfavorable: global customers canceled orders by the end of the first quarter of 2020. It experienced settlement delays, increased freight charges and supply chain barriers. The virus spread among the operational staff, leading to health and safety issues and absenteeism. On April 2020, the executive committee gathered and decided to form a position titled “General Manager (GM) – Risk and Controls” and a team to turn around the company. Dots & Lines witnessed the harvest of the risk management turnaround measures pioneered by GM – Risk and Controls, from the first quarter of 2021 with impressive revenue and profit figures. It developed a pool of key strategic customers, while key performance indicators dashboards and the risk matrix provided vital insights in moving forward.

The case, Dots & Lines is written for use in undergraduate and graduate-level classes in business administration and management degree programs. The focus aligns with discussions on industry competition, controls and risk management. Of further importance, the case is applicable to discussions on topics in strategic management accounting courses.

This paper uses financial report information to analyze the accounting results of the COVID-19 vaccine development for Johnson & Johnson (J&J). This paper also uses stock price information to analyze the market reactions to the COVID-19 vaccine development and the state of clinical trials for J&J.

This instructional case investigates the interaction between J&J and the COVID-19 vaccine. This paper uses information from financial reports to analyze the accounting results of the COVID-19 vaccine development for J&J. This paper also uses stock price information to analyze the market’s reactions to the COVID-19 vaccine development and the state of clinical trials for J&J.

This case has been used in both undergraduate and graduate levels to highlight the application of accounting theories to practice and improve the understanding of financial statements, especially when Covid-19 has affected the global economy. Under this new context, students could explore new ideas from accounting aspect.

The case aims to investigate the interaction between J&J as a pharmaceutical company and COVID-19. It provides a context in which to discuss the consequences of COVID-19 vaccines from several financial perspectives, such as stock prices, accounting policies, earnings and cash flows:

LO1: Understand the responses of stakeholders to J&J’s COVID-19 vaccines.

LO2: Understand the accounting policies that J&J and its competitors follow regarding COVID-19 vaccines related to revenues, R&D expenditures and government funds.

LO3: Apply Ball and Brown’s theory to the impact of COVID-19 vaccine development on earnings quality of J&J and its competitors.

LO4: Assess the importance of COVID-19 vaccines in management decision-making through dividend policy and management compensation structure.

One of the case writers worked as a student in the summer of 2018 in EnoLight, which provided the inspiration for the case. The first author is not tied to the company and provides an unbiased perspective. The information presented in the case and the quotes were sourced from an interview with Farzad Moghiman in the Fall of 2018, email and phone follow-up with him, and information the second author remembered from his time at EnoLight, which was approved later by Farzad. Supplementary information was obtained from online sources, as cited in the case.

Farzad Moghiman, president of EnoLight, has a vision to revolutionize the use of light and bring it to the forefront of artistic designs. The company was founded in late 2016. Over a year was spent developing the business plan, finding additional partners, establishing the company as a limited partnership, finding and negotiating with suppliers and beta-testing its products. It is now time for Farzad to start selling as his funds, which were his lifetime savings, is running out. He knew the first decision to make was the target market. Identifying the first segment to target would help him select the distribution channel and other marketing plan elements.

The main objective of this case is to segment the market and identify the most attractive segment to target. This case offers an opportunity for students to segment both consumer and business markets and experience the significant impact of selecting the target market on other marketing mix elements. Furthermore, students are exposed to the difficulties of a start-up environment, resource constraints and a lack of market credibility – bearing these factors in mind while generating realistic alternatives. This case can be used in an introductory marketing course.

1. Apply segmentation variables to segment both business and consumer markets and understand how segmentation and targeting impact other marketing decisions.2. Evaluate different customer segments to select the target market.3. Develop the best positioning strategy for a new startup company.4. Recommend an segmentation, targeting and positioning (STP) plan that meets the company’s financial objective.

This case is based on primary and secondary sources of information. These sources include interviews with senior executives as well as documents provided by Mondragon and Eroski. The interviews were conducted on-site. In addition, the authors researched the literature on both organizations.

Eroski is the largest of Mondragon Corporation’s coops. Since its founding, Eroski has faced numerous challenges. It has responded to each challenge with out-of-the-box thinking. In response to the pandemic, Eroski become an e-commerce supermarket as well as selectively continuing bricks and mortar stores. As the pandemic is winding down, Eroski is considering how to respond to the “new normal,” which is largely undefined. The question posited at the end of the case is, “Will Eroski be able to hold to its social principles, maintain its unusual governance model and other unusual practices, and survive this latest challenge?”

Eroski of Mondragon is a complex and unusual organization. To appreciate the challenges and how they were overcome by its unique business model, a student must have a minimum background in management, corporate finance and marketing. Thus, this case would fit well into a senior or graduate class on strategic human resource management. It is also recommended for the strategy capstone course usually offered during the last year of a business bachelor’s degree (senior level) to ensure that students are introduced to what Paul Adler refers to as an alternative business model. It can also be targeted for an advanced management course or a strategy course at the MBA and executive levels.

This teaching case was based on both primary and secondary sources of information. An interview with the entrepreneur and protagonist of the case was conducted, recorded and fully transcribed. Also, secondary data (digital and print media) were obtained from the interviewee, before, during and after the interview, as well as on governmental, institutional and company websites.

The Ninho da Águia Farm is a family business located in Minas Gerais and specialized in coffee production. Although founded in 1969 by Aides Gomes Monteiro, it was only when his surfer son Clayton Barbosa Monteiro took over the business that the small farm started focusing on specialty coffee, quality beans and international markets. With no formal education, Clayton managed to implement several managerial, organizational and strategic changes in the company, including its internationalization. Understanding the logic behind the development of the farm can help students understand several important concepts in International Business in relation to international entrepreneurs and effectuation/causation decision-making logics.

This teaching case was designed for graduate courses in international business/international strategy. But because of the richness of the case, it could also be used in other courses (e.g. marketing or international marketing). However, should this be the case, different teaching notes would be necessary.

This study adopted interview methods and field visits to collect the data. An audio recording was done for the whole interview and presented as facts in this case. Field visits were done to see the packs and understand the consumers and their purchase habits of pickles.

Pandian Pickles is a pickle manufacturer located in Madurai, Tamil Nadu, a state in the southern part of India. Mr Kandasamy, one of the partner of the Pandian pickle, had been thinking of ways to grow the business. Pandian Pickles dominated the low-price unit (LPU) market with a unique packing of pickles done in “arecanut” leaf. This added a unique flavour to their pickles. Mr Kandasamy envisioned to grow the business by introducing higher stock-keeping units in the form of jars and tap the middle class and the upper-middle-class segments in the market. In this category, there were much more prominent and branded players. Being a small regional player, Govindan wondered how Pandian Pickles would take these more prominent players in the industry head-on.

The case is ideally suited for discussing the concept of product line stretching, particularly in the product mix strategies of a small and medium enterprise (SME). The case can best fit into the courses such as Entrepreneurship Development, Product and Brand Management, Marketing Management for the Undergraduate levels and in the courses such as Strategic Marketing, Bottom of the Pyramid Markets and Strategies Management of SMEs in the postgraduate levels.

The data for the case study were collected as part of a consulting project. In an interview (orientation meeting), the management of the company outlined the key data on the company and the problem, which were used to describe the case study. The account balances of the revolving credit facility were provided as an Excel file and analyzed and processed in the follow-up. The names of the company and individuals in the case were changed to protect the identities and privacy of the involved parties.

This case represents a real practical problem, in which James was asked to take over a mandate as interim manager for a family business in a severe crisis. The crisis situation also manifested itself in the company’s severely strained liquidity situation. One of the first important measures was to enable smooth solvency or to expand the liquidity scope. An analysis of the bank balances over a longer period of time showed that the liquidity situation had already been tight for several months, but the previous management had done nothing to remedy this situation. James asked himself how he should proceed to solve this problem.

This case study is suitable for lectures that focus on corporate finance or financial restructuring. It should build on basic knowledge related to financing instruments and working capital. The case study can, therefore, be used for undergraduate students (Bachelor level) in a higher semester or as an introduction for Master’s students.

An instructor can use this case in courses related to finance or financial restructuring. Target groups are undergraduate students (Bachelor level) in a higher semester or as an introduction for Master’s students. Students should have prior knowledge of financing instruments and working capital management. The case shows a frequently occurring and therefore important standard case, which can be solved on the basis of the outlined procedure. After completion of the case studies, students should have a deeper understanding of basic financial principles and be able to propose how financial restructuring could be conducted in case of lack of liquidity and limits in headroom.

The data for this case was collected from legal and business research databases (Lexis, ABI/INFORM)) and from business press sources (for example, Forbes, the NY Times and the Wall Street Journal). Emails between the Egg Board, the Food and Drug Administration and key players at Unilever are referenced throughout the case and were provided by the United States Department of Agriculture’s Agricultural Marketing Service Compliance Branch and obtained pursuant to the Freedom of Information Act. Federal regulations and codes, as applicable, are also referenced (The US Code, the Code of Federal Regulations).

This short case presents the problems of Just Mayo, a start-up company, in maintaining and growing market share in an industry dominated by a well-established, multinational firm. In 2011 Hampton Creek (renamed Just, Inc in 2018) began operations as a manufacturer of plant-based food products. One of its earliest products was Just Mayo, a sandwich spread with all the attributes of traditional mayonnaise except without eggs or other dairy products. Shortly after Just Mayo was introduced, Unilever – a multinational conglomerate and food giant, sued Hampton Creek, claiming that use of the name “Just Mayo” amounted to false advertising and unfair competition.

This case is a learning tool for management, business law and ethics students at the undergraduate level. It was used in 2019 in a business law class at the sophomore and junior undergraduate level, where the focus was primarily on ethical considerations for all parties, understanding the role of regulatory agencies, and the legality of the strategies used. However, this case is equally applicable for a management or strategic management course with a focus on analyzing the tactics used for maintaining competitive advantage. A stakeholder analysis for various parties in either of these courses would also be suitable. Instructors addressing some of these topics together should find it particularly useful.

To understand a firm’s service concept and process; to explain the service design that differentiates itself by making trade-offs in operations and service offering; to identify the importance of deliberately designed interrelated systems and resources to achieve growth in services and to evaluate the fit of new design elements in the service offering.

Ajay Takeaway Foods LLP (Ajay Foods) is a food venture founded by Mr Jaideep Solanki and Mr Ajay Solanki and operates as a chain of quick service restaurants with a simple mission to sell food that is good, affordable and accessible to all. Ajay Foods serves only pure vegetarian and limited variants of burger, pizza and cold coffee. Ajay Foods rolled out 75 stores in just 18 months during the COVID 19 pandemic. Ajay Foods’ founders were contemplating on expanding menu. There was growing demand for food items such as samosa, wraps, sandwiches and French fries. One of the founders got into dilemma: How many items? and Which item(s) to add to the menu?

This case can be used at post-graduate level to teach basic frameworks of service concept and design. The case covers a range of topics such as service processes, service elements and product offerings in a service setting. It can be used effectively with MBAs and Hospitality Management program in courses that focus on Service Management, Service Operations or Service Marketing Strategy.

Teaching notes are available for educators only.

CSS 9: Operations and Logistics.

The learning outcomes of this study are as follows:

1) illustrate the project management failures that contributed to the fire accident at Grenfell using a fishbone diagram;

2) identify and classify the power and influence of various stakeholders involved in a brownfield project using a relevant framework; and

3) elaborate the need for following effective stakeholder management processes and project leadership, especially in the context of a refurbishment/renovation project.

On 14th June 2017, the Grenfell Tower in North Kensington, West London, UK, caught fire. The fire raged for 60 h and around 72 people lost their lives. Many criticized the response of the London Fire Brigade (LFB) and their lack of preparedness to respond to such an emergency. There were calls for Dany Cotton, the Chief of LFB, to resign. However, there had been a major cladding-related refurbishment at Grenfell, and subsequent investigations revealed that the use of combustible materials, a lack of compliance with the fire-safety norms and a blatant disregard for resident safety had contributed to the fire. The tragedy was a cumulative outcome of failure on two counts: effective project management and stakeholder management during the process of refurbishment, especially in the context of a low-cost housing project. Given this situation, this case considers whether Dany Cotton should own up to her responsibility and resign from her position. In the process, the case considers Grenfell refurbishment from the theoretical lens of project management in the construction management scenario to understand the factors that could have led to an “avoidable” tragedy.

Postgraduate students of construction management; final year undergraduate engineering students who have a foundational course on project management; and architects.

Teaching notes are available for educators only.

CSS 2: Built environment.

The case is aimed at providing students with an opportunity to understand various aspects of corporate governance and the consequences of poor corporate governance. The case addresses the following objectives: The students need to assess the role of the board in implementing corporate governance. The students should be able to explain the conflicts experienced by various stakeholders in an organization. The students need to evaluate the balancing act of growth and governance in a startup. The students should be able to determine the current state of business sustainability of the high-growth startups in India.

The case presents the challenges faced by the CEO of BharatPe, Suhail Sameer. Beginning in 2022, Bharatpe was in deep trouble as there were allegations of financial mismanagement, toxic work culture and widening losses. Co-founder Ashneer Grover and his wife Madhuri had to leave the company following charges against them. As Grover was the face of the company, Sameer would have to quickly act on filling the void and reassuring investors. Because of the uncertainty, scores of employees had already quit or were looking for other jobs. Questions were also raised about the board’s inaction and lack of proactive measures. After a meteoric rise for three years, BharatPe was struggling to survive the whole episode and put its focus back on business.

The case is intended for MBA students in corporate governance, organizational behaviour, business ethics and strategic management areas. As the case reveals the impact of poor corporate governance, it can also be used for executive training purposes on corporate sustainability, governance and leadership with a special focus on Indian startups.

Teaching notes are available for educators only.

CSS 11: Strategy.

• After working through the case and assignment questions, students will be able to do the following:• Identify the difference between core competencies and dynamic capabilities and how they make a difference in a crisis towards building an agile organisation.• Evaluate the support through a collaborative, temporary, trans-organisational system to local manufacturers to achieve agility and sustainability.• Realise the importance of clear expectations exchange and communication between partners to enhance collaboration, even in temporary structures in increasing agility and sustainability.

The COVID-19 pandemic and subsequent lockdowns created a crisis for South Africa and the President, Cyril Ramaphosa called for urgent collaboration between business, labour and government to meet the demand for locally produced Personal Protective Equipment (PPE) and medical devices. The case illustrates this response and collaboration between government, labour and business through a temporary newly formed structure, called Business for South Africa (B4SA). Ross Boyd, Head of the innovation work stream of B4SA which housed the local manufacturing partnership (LMP) was considering his dilemma of how to be agile in sustaining their support to the South African manufacturers even though the LMP was a temporary structure. The local manufacturers had to repurpose their production lines to produce local PPE and medical devices. How could the LMP support the South African manufacturers to sustain their agility in building capabilities during COVID-19? At the same time, Ahmed Dhai, the Group Executive of Operations of Kingsgate Clothing, which was benefiting from the support of the LMP, was reflecting on his leadership in taking decisions to repurpose production and increase capacity during COVID-19. Dhai was considering his dilemma of being agile during and beyond the COVID-19 pandemic. The case features several decisions taken by Kingsgate and offers students the opportunity to evaluate these decisions given the fluctuations in supply and demand of PPE and the leadership that Dhai demonstrated in how he communicated and dealt with his staff during the pandemic. Students could also give recommendations to Ross Boyd and Ahmed Dhai on how they could lead their organisations to be more agile during and beyond COVID-19.

The case study is suitable for MBA or MPhil level on Strategy courses. The case would also find good application in Organisational Behaviour and Leadership courses on Masters level and Executive Education programmes.

Teaching notes are available for educators only.

CSS 7: Management Science.

Upon completion of the case study discussion, successful students will be able to define and list the steps of time-driven activity-based costing system (TDABC); understand and explain the ideas behind the TDABC; implement the TDABC in customer profitability analysis; draw connections among the cost and profitability analysis; evaluate the importance of better costing techniques in profitability analysis; and make managerial decisions based on TDABC analysis.

Gluten Limited’s financial affairs and operations manager, Fatih, was aware that the company was making very little profit from its operations with its biggest customer. The main reason appeared to be that it delivered its products in bulk to the main warehouses of the customer, which then distributed them to the stores. Fatih believed that products were being sent to stores late, so that their expiration dates passed quickly and they ended up being returned.

The case study documents the past year of Gluten Limited’s delivery operations with one of its biggest customers. It focuses on the effectiveness of its delivery operations and ways to increase profitability by reducing sales returns. The case dilemma involves the choices that Fatih faced following a six-month trial period: either delivering products in bulk to the customer’s main warehouses at lower cost but higher return rates or delivering small amounts directly to stores at higher cost but lower return rates. Fatih needed to decide which mode of customer operations was more profitable and continue that way.

Knowing the importance of determining costs properly in profitability analysis, Fatih made the cost calculations using the TDABC system.

This case was written for use in Cost Accounting and Managerial Accounting classes at the undergraduate level. The focus of the case aligns well with discussions of customer profitability analysis, cost reductions, eliminating non-value-added activities, and profitability of operations. Instructors seeking to emphasize the most suitable costing methods for customer profitability analysis could assign this case.

Teaching notes are available for educators only.

CSS 7: Management Science

On completion of the case, the students will be able to understand the concept and importance of sustainability; understand how triple bottom line can help a company make a transition towards sustainability; evaluate the tensions between the three pillars of triple bottom line approach; assess the role of circular economy model as opposed to the conventional linear model in the transition of a company towards sustainability; and understand the sustainability challenge in an emerging market context.

Despite the promising growth potential of the plastics industry in India, it is faced with sustainability challenges owing to its detrimental impact on environment. To preserve the environment and human kind, the government made a bold announcement in 2018 to eliminate the use of highly polluting single-use plastics (SUPs) in the country. Amid this growing sustainability threat against plastics and the fall in demand of SUP items, this case illustrates that Sandip Patel, the plant manager of Cello Plastotech, is entrusted by the CEO with the responsibility of adopting a triple bottom line approach encompassing its three pillars, that is, people, planet and profits, as a response to the sustainability challenge. The strategic rethinking towards adopting sustainability required Patel to face the challenge of striking a balance between the three pillars of triple bottom line while also taking some valuable insights for plastic waste management from the circular economy model. While making a transition to sustainability, he needed to evaluate different options like stopping the manufacture of SUPs and look for alternatives, use of biodegradable raw material which was expensive but environment friendly or manufacture such durable plastic products that would replace SUPs.

The case is aimed at teaching the topic Triple Bottom Line approach in the courses of business strategy and sustainability in under-graduate and post-graduate level courses in the discipline of Management. It can also be used as a supplementary reading in courses like Corporate Social Responsibility and Circular Economy. In emerging markets’ context, these topics are generally taught to MBA students in courses like strategic management, sustainable business and business ethics.

Teaching notes are available for educators only.

CSS 11: Strategy.

The learning outcomes of this study are as follows:

▪ to bring the appreciation of the complexities involved in managing a mission-driven not-for-profit (NPO) institution;

▪ to highlight the pressures and tensions felt by a mission-driven not-for-profit organization from various stakeholders; and

▪ to appreciate the managerial challenge involved in making a not-for-profit organization financially sustainable while meeting its mission objectives.

The National Institute of Development Management (NIDM), established in 1980 by a group of development professionals, was a mission-driven high-performing knowledge institution focused on professionalizing the management of people’s institutions. From one long-term academic program in 1980 to three in 2019, NIDM came a long way in its journey. For the first five years, the institute offered a stipend to its students in the PGDM-DM program and placed them in village-based organizations. The next 15 years saw a general shift in attention toward the development sector, and NIDM started placing its students in other organizations beyond village-based development organizations. NIDM supported all its activities through funds generated on its own from program fees charged to the students, consulting and training activities. Prof. Sengupta, the Director, faced multiple challenges. He needed to decide what action he could take to keep the 40-year-old institution financially sustainable while remaining committed to the mission of its founders.

This case can be used in courses such a Managing Not-for-Profit Organizations and Management of Dual-Purpose Organizations. The case can be taught to the students of management, development management or agribusiness management programs. This case is also suitable for the faculty development programs participants to bring about the appreciation of managing an institution of higher education. The case requires about 70–90 min of class discussion time.

Teaching notes are available for educators only.

CSS 11: Strategy.

Supply Chain Management, Technology, Procurement, Supply Chain Finance

The key learning objectives are as follows: to gain critical insights into e-commerce supply chains of fashion garments; understand the importance of digitization to manage the risks due to supply chain disruptions; evaluate the role of digitization to improve supply chain performance; understand the importance of supply chain finance in maintaining a healthy buyer–supplier relationship; and appreciate the role of supply chain digitization to transform a regional supply chain into a global supply chain.

This case highlights the challenges faced by fashion garments industry due to fragmented nature of their supply chains, where the manufacturing base was in the east and most of the consumers in the west. Digitization can create a bridge to integrate these supply chains to drive out their inefficiency, fragility and vulnerability to disruptions.

The case could be discussed in 90 min of an Operations Management, Supply Chain Management and Technology Management class at MBA or Executive MBA level.

Teaching notes are available for educators only.

CSS 9: Operations and Logistics.

The case and discussion questions posed will allow the instructors the opportunity to introduce critical strategic concepts from strategic, nonprofit management and social enterprise literature. Specifically, (1) strategic transformation: countering drift and anticipating future trends and crises; (2) types of leadership: transactional versus transformational; (3) hybridity and mission drift; and (4) nonprofit funding models, the starvation cycle and the overhead myth.

Both primary and secondary sources have been used to prepare the case. The first two authors had the opportunity to interview Thomas Tighe, Direct Relief’s (DR) President and CEO in July of 2019. The interview lasted one hour and was transcribed by one of the authors and reviewed by the other two authors for accuracy. In addition, the authors conducted nonparticipant observations in DR’s headquarters in Santa Barbara (California). Given the longevity and media exposure of the organization, extensive internal and external archival data was also available for the analysis.

This real and undisguised case is based on DR, a +70-year-old humanitarian $1.2bn nonprofit organization headquartered in California (USA). From its headquarters in Santa Barbara, DR responds to emergencies and delivers medical support for vulnerable people affected by poverty, natural disasters and civil unrest in all 50 US states, six US territories including Puerto Rico and US Virgin Islands, and in more than 90 countries.

The case presents Thomas Tighe, DR’s President and CEO, reflecting in late 2018 on the transformation and growth that the organization had experienced since he started his tenure in 2000. Specifically, he is considering the most effective way to allocate an unrestricted recent cash donation. Should DR spend that money on traditional fundraising, reducing its efficiency rate, or should DR take a long-term approach and use the funds to build long-term capabilities? In addition, the case outlines the history and evolution of DR over its more than 70 years of existence, the CEO’s background and motivations, as well as a detailed description of the organization’s revenue portfolio. Students will have an opportunity to learn about a unique nonprofit named among “the world’s most non-for-profit organizations” by Fast Company; DR was also included in the Charity Navigator’s list of the “10 Best Charities Everyone’s Heard of.” In addition, in January 2009, DR was designated as a Verified-Accredited Distributor by The National Association of Boards of Pharmacy, which placed it as the first nonprofit to receive this designation to deliver prescription medicines to all 50 US states. Throughout Tighe’s tenure, DR had been lauded for its fundraising efficiency. The unique distinction to DR’s efficiency is its tradition of adopting new technologies and modern business practices for humanitarian purposes.

Students will learn how DR, under the leadership of Thomas Tighe, reinvented and reinforced the organization’s traditions to retain high levels of efficiency in the face of an ever-larger organizational scale, public scrutiny and demand for humanitarian support across the world. Students will witness many strategic and operational tenets that they may be more familiar with from the for-profit world. The case also will help students to understand the concept of hybrid organizations and different nonprofit funding models.

The case has been written to be used in graduate Nonprofit Leadership Management and Social Entrepreneurship courses. Given the scope and implications, the case could also be used on an upper-level strategy course. To maximize students’ learning, the case should be introduced halfway into the course after students have a solid understanding of what nonprofits are and how they operate. If students are not familiar with some of the concepts introduced in the analysis, the proposed readings will prepare them for a more fruitful discussion.

This case was developed with information gathered from publicly available secondary sources, including news articles, company annual reports, various organizational websites and social media posts. The authors pilot-tested the case in two undergraduate courses: Leadership and Labor-Management Relations.

In 2019, Abigail Disney, granddaughter of Roy Disney (co-founder of the entertainment giant The Walt Disney Company), gained considerable media attention when she publicly criticized the high compensation paid to the current Disney CEO, Robert Iger. In fact, Iger had one of the largest ratios of CEO-to-average worker pay in corporate America. Abigail Disney called for the company to reduce Iger’s compensation and to increase pay for the average Disney worker to address the perceived pay inequity.

This case is primarily written for the undergraduate level. The topics would be appropriate for Human Resource Management, Labor Relations, Business Ethics, Leadership, and an upper level Compensation course. It is possible that the case could also be used in a Business Strategy or Economics course if supporting documents are provided.

The purpose of this study is to use design thinking principles to understand the failure of the ‘new’ European Super League, and also understand how it could be redesigned.

This case has been developed from secondary sources, including news reports, social media sites, annual reports and websites of the Union of European Football Associations and the European football clubs. This case was classroom-tested with post-graduate management students in a design thinking course in May 2021 at an Indian business school, S.P. Jain Institute of Management & Research, in Mumbai, India.

In April 2021, a new football league – the European Super League, is announced as a breakaway rebel league, in direct competition with United European Footballers Association's Champions League. It is backed by the top 12 European clubs and officials in European football, besides the US investment bank, JP Morgan. The new league is touted as one intended to save football. It is, however, denounced by fans and shunned almost universally. The league, which has been planned for the past three and half years, faces collapse. Why did the European Super League fail? How could the founders design a new league?

This case could be used in an undergraduate or MBA classroom or an executive education programme in a design thinking course. It can also be used to teach marketing courses such as marketing strategy, new product development and consumer behaviour.

We have used data mostly from published sources like The Economic Times, Forbes, The Times of India and the annual reports of Nestlé India Ltd. Because we classify it as a Teaching Case Study as per the guidelines of Emerald Publishing, we have ensured that any data presented in the case has been acquired only from published sources and is not internal company data. Citations have also been provided wherever necessary.

On 6 June 2015, Nestlé India’s top product Maggi instant noodles was banned nationwide for an unspecified period. The ban was imposed due to allegations of Maggi containing high amounts of lead and message, and consequently violating the food safety standards. What followed was the destruction of massive stocks of Maggi which had been taken off from shelves of stores countrywide. Furthermore, the company faced a huge blow financially as its sales plummeted. This case delves into how Nestlé India adopted relevant strategies to successfully avert the Maggi crisis. Some remedial measures included appointing a Managing Director who understood the market, improving the communication channel and boosting the churn out of new products along with greater emphasis on marketing and advertising.

This case is aimed mainly at undergraduate level students in the field of management studies and public relations management. This case is also relevant for students pursuing a specialization in Crisis Communication, Public Relations, Marketing and Organizational Change.

This case is based on an in-depth interview with Sean Ansett on March 6, 2020 in San Francisco. For a good reference book on the interview method in social science, please see Seidman (2019). Ansett is an alumnus of the Lam Family College of Business at San Francisco State University. A follow-up interview was conducted on December 13, 2021, via Zoom. The case situations are factual, but the names of the luxury brand, the factory and the Tunisian social auditing firm were disguised. Selected video clips of the interviews are available upon request.

In 2010, Sean Ansett, a social auditor with more than 25 years of experience in promoting workers’ rights in the global supply chain, faced a momentous decision. He was hired by a luxury brand company to conduct a social audit of a Tunisian leather goods factory. During his visit to the factory, he observed the troubling signs of child labor and alarming health and safety concerns in the work environment. Should he report the factory’s situation to the local authority? What should he advise his client, the luxury brand company, to do? Ansett realized that this was not a cut-and-dried decision as reporting to the local authority may affect workers adversely if the factory was closed. This case highlights the ethical dilemmas of human rights in the global supply chain. It also raises critical questions for multinational firms regarding what constitutes an ethical brand and how to ensure effective code of conduct implementation.

This case can be used in undergraduate or graduate business courses or curated sessions and seminars related to corporate social responsibility, ethics and social auditing in supply chain management.

This case is based on primary archival research. The original reports from MSCI, Sustainalytics and S&P 500 formed the foundation of the case in addition to the 144-page Tesla’s 2021 Impact Report. Secondary sources were used to provide contextual information. All sources are cited as endnotes.

In June 2022, Tesla, Inc., the Austin, Texas-based electric car company faced a number of challenges that called into question its environmental, social and governance (ESG) credentials. Questioning the company’s corporate governance practices, SOC Capital, a watchdog organization publicly released a letter that it had sent to the United States Securities and Exchange Commission where it had demanded that the agency sanction the company for not replacing an independent director at its next stockholder meeting. The State of California’s Department of Fair Housing and Employment filed a lawsuit alleging various counts of discrimination at Tesla’s manufacturing facility in Fremont, California. S&P Global removed the company from its index of ESG companies. This action had negative consequences for the company’s stock price. Tesla’s board of directors, led by Robyn M. Denholm, had to address Tesla’s overall approach to ESG in light of these challenges.

The case is suitable for an upper-level undergraduate or an MBA course on strategy or strategic management.The issues in the case involve the stakeholder perspective, corporate governance and the purpose of a firm. Instructors face two choices here: using this case early in the course introduces the broader stakeholder perspective early on without addressing it as an afterthought at the very end of the course. The other choice is to use it at the end because most strategy textbooks cover these topics at the back end.

The authors analyzed data and information mainly from the company’s annual reports and the books written by the CEO.

How and when can a “value” brand upscale its brand image? In the wake of the financial crisis of 2007–2008, UNIQLO – Japan’s street fashion brand – considered introducing a new brand collaboration. They needed to capture the attention of younger, more fashionable consumers. However, people were tightening their spending as they faced uncertainties related to their jobs and wealth. Even though UNIQLO had had a steady growth in sales for the previous 24 years, it was questionable whether it was strategically a good time to launch a premium brand collaboration. And if so, who was the right partner? High-end designer Jil Sander, fashionable New York-based Theory or emerging French “casual luxury” brand Comptoir des Cotonniers?

This case is about the challenges faced by a low-priced brand to collaborate with a high-end brand to enhance the brand image. It explores the important elements to take into consideration when evaluating launching collaboration using the high-end brand’s name. The students will learn how to examine the risks and benefits of creating a new image for the core brand. If the students had learnt branding or brand extension before, this case can be used to teach how consumer’s perception affects brand extension and the target market’s impact on pricing and distribution strategies. It can be used for a marketing course at the MBA level to explore the concepts in a growing company’s brand image or an undergraduate specialized course in brand management or marketing management. The students also learn how the fashion industry’s supply chain management works to adapt to rapidly changing fashion trends.

1. Probabilistic calculations of cost, and profit/loss using standard probability functions

2. Decision tree to find the expected monetary value (EMV) of different options.

3. Monte Carlo simulation for risk analysis.

4. Risk analysis in project management.

Learners will be able to understand and apply the following: how to approach uncertainty in business decisions using probabilistic calculations of cost, and profit/loss using standard probability functions; how to address uncertainty in business decisions by looking forward and reasoning backward, using the decision tree technique and the EMV of different decisions; how to analyse the risk inherent in business decisions by incorporating probability distributions for all critical variables in the form of Monte Carlo simulation; and appreciation of strategic considerations in risk analysis as it applies to project management

The case describes the challenge facing Vilas Birari, the owner and chief executive of Harsh Constructions, a construction company headquartered in Nasik, India. Birari had to decide on the bid for a construction project in September of 2021, during the COVID-19 (COVID) pandemic. Due to successive waves of the pandemic, the state and federal governments announced lockdowns intermittently, causing uncertainty in costs related to labor, material and project completion. The dilemma before Birari was how to set a bid price that was not so low as to incur a loss and not so high as to lose the bid to competitors. The uncertainty made Birari’s decision-making complex. The case invites students to help Birari find an optimum bid price by using various quantitative techniques, such as Monte Carlo simulation and decision trees.

This case is intended for students of management at a master’s level, in an elective course on management science, which is often also known as decision science. This compact case can be positioned in the second half of the course, when exploring risk management using computer simulation as a tool. The case serves both as an introduction to using simulation to manage uncertainty as well a contrast with simpler methods that are covered earlier in the course.

Teaching notes are available for educators only.

CSS 7: Management Science.

The learning outcomes of this study are as follows:

1. comprehending foundational dimensions of brand equity and criteria to compare the use of traditional and new media in leading brand communication appropriateness and performance;

2. understanding and evaluating implications of leading brand communications during times of crises; and

3. creating recommendations for leading brand communication preparedness and response to crises.

On 16 August 2020, Dr Barbara Jensen Vorster, Senior Executive Manager, Communications and Marketing of the Gautrain Management Agency (GMA), in Midrand South Africa, considered her dilemma of adapting their communication approach during COVID-19 and beyond the current crisis. The GMA relied on traditional media and the crisis created an opportunity to rethink their entire communications approach. It was important to the GMA communications team to keep the Gautrain commuters connected even though they might not be using the Gautrain during the lockdown of COVID-19. Jensen Vorster believed that a brand should be adaptive and continue even when a service is not running. Jensen Vorster had to lead her communications team when they were all working from home, and they had to keep commuters informed of the requirements during the different levels of lockdown in South Africa. Their various campaigns during this time purposefully communicated with commuters and the various “staying home” initiatives with the intention of lifting spirits. The communication outreach during the COVID-19 pandemic switched over to social media communications out of necessity; however, was that ideal communication during a crisis? While most of the case focuses on this external communication, the case pays attention to some internal communication initiatives by Jensen Vorster with her own team and for the Gautrain’s staff. The question is whether brands should shift from traditional media to new media campaigns during the 21st-century crises? Students will get the opportunity to compare the use of traditional and new media during crisis times. How might they approach their brand communications during COVID-19 and in preparation for future crises?

Marketing and Business Communications and Leadership courses for MBA or executive education programs.

Masters level MBA.

The team of authors conducted face-to-face interviews prior to and during the lockdown in South Africa; the interviews were conducted online through Zoom. Interviews included Dr Barbara Jensen Vorster, Senior Executive Manager, Communications and Marketing of the Gautrain Management Agency and Kesagee Nayager, the Marketing and Communications Executive Manager at Bombela Concession Company. Viwe Mgedzi, Executive Manager for Knowledge Management, provided documents supporting the case. The researchers also conducted desktop research of secondary data, including media and press articles on the companies. The @Gautrain Twitter feed was very important for the researchers to investigate as part of the secondary data research, to triangulate the interview data.

For example, see one of the Twitter feeds on 17 March 2020, 5:37 pm.

The following Twitter feed on the Gautrain’s status confirmed the interview data: https://twitter.com/TheGautrain/status/1239938937885466633

The main resources of this case study were the interviews and the media articles to offer objective references. The authors used the following two newspaper articles to triangulate the information they gained from the interviews:

BusinessTech, March 18, 2020, accessed March 8, 2021 at https://businesstech.co.za/news/lifestyle/382707/south-african-coronavirus-cases-jumps-to-116-as-a-gautrain-exec-tests-positive/

Timeslive, www.timeslive.co.za/news/south-africa/2020-03-17-staff-in-self-isolation-after-executive-tests-positive-two-gautrain-stations-chemically-decontaminated/

Teaching notes are available for educators only.

CSS 7: Management science; CSS 8: Marketing.

This case analysis will make the audience aware of the sudden nature of the crisis, specifically the transboundary crisis. They will be introduced to the concepts of participative leadership and situational leadership. Majorly the audience would learn to remain composed in times of crisis and comprehend how a circumstance can transform a participatory leadership style into a situational leadership style. The case will allow the audience to brainstorm how to take innovative decisions to manage a crisis situation. The primary objectives of the case are as follows: ■ to understand a transboundary crisis and its characteristics to deal with it; ■ to visualise the application of participative and situational leadership and evaluate and analyse the most suitable leadership style during an unknown crisis; ■ to make the students aware of how to remain composed in times of crisis and, for instance, implementing the change of leadership styles per the situation's requirement; and ■ to make students learn to design innovative decision-making strategies to develop a crisis management plan for managing future crises.

The case highlights the successful management of the crises faced by a multi-specialty hospital named “Shukan-Caring Lives”, established in 2017 in Vadodara city of Gujarat, India. The case revolves around the Chief Operating Officer, his executive management body and the paramedical and medical staff of the hospital, who dealt with the grave Corona crisis. This case shows how the change in leadership style from participative to situational leadership style could manage the situation by taking brilliant initiatives and providing insightful solutions with a lot of dedication, showing how situational leadership can deal with the transboundary crisis.

The case is an excellent example of a transboundary crisis for any organisation and demonstrates a novel idea of transforming the participative leadership style into a situational leadership style as and when the need arises. The topics of transboundary crisis and management crisis can be taught in strategic management. At the same time, leadership styles and transformation of leadership style can be covered in organisation behaviour. Management development programmes can also include such kinds of cases to give exposure to crisis and its management. The target audience would be PG management students, management executives and senior-level managers in various courses.

Teaching notes are available for educators only.

CSS 11: Strategy.

All aspects like finances, marketing strategy, competitors, etc. have been taken into account to provide the readers a complete and realistic image about the working, decisions and their outcomes for boAt. Secondary data has been used from blogs, company website and other sources in this study.

This case presents boAt’s growth in the Indian market because of India’s exponentially growing customer base in the tech and audio industry. This case brings to light all the factors considered and the business decisions to be made while growing in the market. The challenges faced by boAt after they entered the market and the company’s business decisions to overcome these challenges are also discussed. This case provides an opportunity for students to understand the dynamics associated with expanding in a competitive market to maintain growth and maximize profits.

This case is suitable for undergraduate and postgraduate students and can be used for courses in strategy, marketing, entrepreneurship and business management.