Case studies

This paper aims to draw its foundation from primary and secondary data sources. The primary data were derived through extensive interviews with the case protagonists and close observations of the settings and situations described in the case. These were further supplemented by secondary data, collated to enhance the depth and context of the case, aiding in a more comprehensive understanding for the reader. ChatGPT was used in rewriting some sections of the case and in developing the instructor manual, particularly with ideation and ideal student answers. The research team very carefully scrutinized and heavily edited all sections to ensure correctness.

This case chronicles the journey of two close friends, Sean and Connor, from their time as finance students at Brigham Young University (BYU) in Provo, Utah to budding entrepreneurs within the community. Anchored in their passion for Indian cuisine, they envisioned Mumbai Express as an innovative culinary enterprise seeking to offer authentic Indian food through an affordable quick-service model. They aimed to address common pain points often associated with restaurant dining, particularly in the local community. Internal factors such as developing their signature dish, Chicken-Tikka-Masala (CTM) and external factors such as COVID-19 created barriers for Mumbai Express along the way, including opening the restaurant and keeping it afloat. Reflecting on why the restaurant closed, students will be challenged to step into the shoes of aspiring entrepreneurs to understand the dynamics of Mumbai Express’ ultimate failure.

This case is well-suited for use in sophomore or junior undergraduate courses in entrepreneurship, especially those emphasizing concepts like the minimum viable product (MVP) and differing emotional equity within partnerships.

This case was developed using secondary sources, including newspapers, periodicals and academic references.

This case examines tech billionaire Elon Musk’s early moves after taking over Twitter and whether those moves demonstrated strategic leadership. During the acquisition, many people were torn between whether Musk’s leadership would lead to this company’s turnaround or demise. Musk’s early moves after his acquisition provided evidence for both arguments. He conducted mass firings, insisted on long and intense hours from those who remained, and pursued a subscription model that provided user authentication and allowed most banned accounts back on the platform. Many felt these early moves were chaotic, whereas others thought it was necessary. Did Musk’s early moves demonstrate strategic leadership or impulsive behavior?

This case, designed for strategic management or strategic leadership courses at the graduate and undergraduate levels, has been rigorously tested in a classroom setting. It was successfully used with undergraduate business students in a strategic management course, supporting the chapter on strategic leadership.

The authors used a secondary research methodology, using news articles, research reports and media interviews as significant sources of information. Renowned business news websites like Economic Times, Money Control and Bloomberg were referred to, along with relevant sections of Times of India, Business Standard, India Today and The Hindu. The SUGAR Cosmetics official company website provided valuable insights. Social media videos and industry reports were considered for diverse perspectives. Articles were accessed from May 1, 2024, to May 15, 2024. Throughout the case, various data sources, including financial reports and funding information, were used to support arguments and draw conclusions.

The case depicts the entrepreneurship journey of Vineeta Singh, the Co-founder and CEO of SUGAR Cosmetics and the protagonist in this narrative. It commences with a brief overview of Vineeta’s entrepreneurial spirit evident since her childhood. It also explores her academic accomplishments and alternative career paths, illustrating her entrepreneurial determination and decisiveness. Subsequently, the case outlines Vineeta’s challenges in establishing SUGAR Cosmetics from scratch with her husband Kaushik Mukherjee, now the company’s COO, and their journey to achieving a revenue of ₹500 crore in FY24 over 12 years. It then delves into SUGAR Cosmetics’ innovative strategies to overcome various challenges. In addition, the case emphasizes Vineeta’s principles and focus in managing and scaling the business toward profitability, showcasing her leadership amidst adversity. Expanding from D2C to offline retail, SUGAR strategically grew to 200 stores by June 2023, with a significant presence in the southern region. With US$87.5m in funding, a predominantly female workforce, and an annualized revenue of ₹500 crore, Vineeta led SUGAR into a prosperous era, highlighted by her role as a beloved judge on Shark Tank India. However, amidst ambitious expansion plans, questions emerged regarding sustainability, competition differentiation, global expansion and commitment to women empowerment practices. These challenges illuminated the path ahead for SUGAR Cosmetics as Vineeta endeavored to navigate toward sustained success and innovation in the face of formidable competitors.

This case is structured for undergraduate, postgraduate, MBA and management development programs, aiming to enhance learning in the Strategy field through real-world insights and challenges encountered in a dynamic business environment.

This case was developed from secondary sources. The secondary sources included news reports, industry reports, company websites, annual reports and company websites.

The case discusses the comprehensive renewable energy transition strategy that Lynn J. Good (Good), CEO and President of Duke Energy and the Chairman of its Board, was undertaking. In September 2019, Good revealed a new climate plan aimed at achieving net-zero carbon emissions with zero methane emissions from natural gas operations by 2030 and zero carbon emissions from electricity generation by 2050. Duke Energy is a Fortune 150 company headquartered in Charlotte, North Carolina and one of the major energy generation companies in the USA with two reportable business segments – Electric Utilities and Infrastructure (EU&I) and Gas Utilities and Infrastructure (GU&I). Good targeted interim carbon emission reduction targets of at least 50% from electric generation by 2030, 50% for Scope 2 and some Scope 3 upstream and downstream emissions by 2035 and 80% from electric generation by 2040. To achieve this, she invested in large electric grid upgrades and energy storage, as well as in research on zero-emission power generation technologies including hydrogen and advanced nuclear technologies. She helped update the grid system and improved customer experience. As part of the revamped climate strategy, Good invested in crucial energy infrastructure and improved affordability of electricity for customers, especially in the North Carolina region. Despite her efforts at curbing emissions, Good faced criticism from various quarters. This included criticism of Duke’s carbon-cutting plans in 2022 in its core North and South Carolina service zones. The company also faced charges of environmental pollution. Its 2024 strategy, which aimed to address a projected increase in demand for electricity using natural gas plants capable of running on hydrogen, was also met with skepticism by industry groups, advocates, activists and local governments.

Good had to face the conflict between environmental ambitions and technological realities that highlighted the difficulties in transitioning to a cleaner energy future. It remained to be seen whether she would be able to successfully navigate the various hurdles and help Duke Energy reach its 2030 emission targets.

This case was written for use in teaching graduate and postgraduate management courses in entrepreneurship and economics, politics and business environment.

This case study is developed from financial reports, regulatory filings and news sources to explore the dynamics and outcomes of the partnership between Evolve Bank & Trust (Evolve) and Synapse Financial Technologies, Inc. (Synapse), a bank–fintech arrangement. Evolve’s annual financial statements were analyzed. These documents provided a comprehensive view of the bank’s financial health and the impacts of the fintech collaboration on deposit growth and risk exposure. Financial data related to Evolve’s operations industry were gathered from reliable databases such as those provided by the Federal Deposit Insurance Corporation BankFind Suite. This included performance indicators, competitive pressures and market trends influencing the bank’s strategies and partnership outcomes. Major financial news outlets such as Bloomberg, CNBC, Forbes, S&P Global and other government and industry-specific publications and databases, such as the Board of Governors of the Federal Reserve System, were used to understand the external market conditions and regulatory challenges that arose throughout the partnership between Evolve and Synapse. This multi-source approach ensures that the case study offers a comprehensive analysis of both internal financial performance and the broader market environment in which Evolve during its partnership with Synapse.

The present competitive environment smaller financial institutions face, coupled with regulatory gaps applicable to both traditional banks and financial technology (fintech) firms, plays a significant role in increasing regulatory scrutiny of bank–fintech partnerships. Evolve strategically positioned itself to capitalize on the growing fintech revolution by forming innovating banking-as-a-service partnerships to extend regulated banking products to millions of fintech customers. Evolve’s most crucial fintech partnership came in 2017 with Synapse. This partnership helped Evolve triple its deposits from $436m to $1.5bn between 2019 and 2023.

Evolve–Synapse’s partnership exposed significant operational, financial and regulatory risks. Synapse’s unilateral revocation of Evolve’s dashboard access prompted Evolve to freeze account activities and revealed an $85m discrepancy between the $180m in customer funds held by partner banks and $265m owed to customers. Over 100,000 Americans were unable to access their accounts, affecting approximately $265m in deposits. Evolve’s overreliance on Synapse to manage fintech relationships left it vulnerable to third-party failures and regulatory scrutiny. This scrutiny highlighted the shortcomings and greater need for regulatory oversight of bank–fintech partnerships.

Did Evolve fail to adequately safeguard customer deposits? It is clear that the bank’s actions and inactions played a significant role in the current crisis. The insufficient regulatory oversight partially explains the inadequate implementation of risk management practices and customer compliance protocols by banks and financial technology firms compromising the financial system’s stability. As of early July 2024, no definitive solution had been reached and is projected that fund distribution will not be completed until October 18, 2024.

This case study is suitable for courses focused on financial markets, fintech innovation, risk management and regulatory frameworks within the banking industry. Students studying finance, banking, business administration or regulatory affairs, as well as participants in executive education programs focused on banking innovation or financial services, will benefit. This case is appropriate for courses in Financial Markets and Institutions with a particular focus on fintech and depositary regulation. A course in Money and Banking may also find this case relevant. Before starting, it is assumed that students have already taken foundational finance courses and macroeconomics courses and have a foundational understanding of financial statement analysis.

The research for the Slimnastics School of Ballet case study used methodological triangulation, incorporating primary and secondary data sources as well as content analysis to ensure comprehensive coverage and validity. Primary data were collected through qualitative field interviews with the organization’s founder (Passant Esmail), key staff members and clients. Secondary data involved a review of relevant literature as well as content analysis of organizational documents, industry reports, financial records and relevant news articles. This triangulation of methods allowed for a robust analysis of the business model and strategic decisions within the cultural entrepreneurship context.

This case explores the entrepreneurial journey of Passant Esmail, founder of Slimnastics School of Ballet, and her innovative approach to building a successful business in a competitive market. Esmail differentiated Slimnastics by offering inclusive ballet education that catered to a diverse range of students, focusing on affordability, community engagement and high-quality instruction. As Slimnastics expanded, Esmail faced challenges in sustaining growth and maintaining competitive advantage. The case examines how Esmail’s innovative strategies shaped the success of Slimnastics and prompts discussion on how the new management can build on her legacy using the Blue Ocean Strategy and the Four Actions Framework.

Suitable for undergraduate and postgraduate students, this case is ideal for courses in entrepreneurship, innovation and gender studies, providing insights into the dynamics of building and sustaining ventures in culturally rich and competitive sectors.

The idea for this case study evolved from the latest technological developments in the UAE and Etisalat’s role in digital facilities in particular. Being one of the Etisalat’s customer, an author wanted to develop a short case study on its resilience approach and strategic focus on digital future. The data for this short case study was collected through published sources, company website, personal visits to some branches of the company and author’s experience and priori knowledge on the topic. The one-on-one interviews with some employees helped to collect the authentic information on the history, nature of company’s business, company’s projects, IT setup and customer happiness centers.

Etisalat has set directions following the development of UAE. Etisalat did not have many challenges, as there are not many competitors in the telecom sector. The significant problems are on customer preferences, employees’ capability and governmental initiatives in technological reforms. Customer preferences refer to the demands in quick service, employees’ capability refers to the company’s response to technical issues, and governmental initiatives refer to connect all entities and different emirates at the federal level. UAE’s new initiatives in innovation, research, artificial intelligence and technological reforms in business are particularly focused on career welfare, organizational welfare and country welfare. The relevant literature on digital future and Etisalat’s approach as cited in the main case would benefit instructors and students. They can relate the major trends of business resilience and digital future with the modern technology management. The literature also connects the business resilience and digital future with the technological aspects as mentioned in the case study.

This case study is best suited for use in business management and technology management courses at undergraduate and graduate levels. The case study is also suitable for use in international business management focusing on business resilience, business intelligence and technology management aspects. The topics related to business resilience and digital transformation would be suitable for discussion. Following are the couple of resources than can be a good idea for some concepts on digital world.

This case study is based on Amazon, a global e-commerce giant, which is well-known for its extensive product range and customer-centric approach. The nature of the research is exploratory. This study is purely exploratory in intent. Secondary sources such as reputable newspapers, blogs, websites and trade publications were used to compile the information and write this case.

Amazon India’s innovative Storyboxes packaging initiative has transformed the online shopping experience by integrating compelling stories of sellers into the delivery process. This case study explores the rationale, implementation and impact of the innovative approach on customer engagement and the seller community. By featuring QR codes and images of sellers on the packaging, and directing customers to their narratives on Amazon’s platform, the initiative fosters a deeper connection between buyers and sellers. To enhance customer loyalty and adapt to the dynamic e-commerce landscape, Amazon must navigate the challenge of fostering intimacy through unique initiatives like Storyboxes, while also maintaining the effectiveness and reach of its traditional methods. The solution lies in finding a strategic balance that upholds the brand’s core values and meets evolving customer expectations amidst a competitive market environment.

This case is structured for Undergraduate, Postgraduate, MBA Programs.

The case was written using publicly available information from library databases, news articles and other print and video sources. Where possible, direct quotes were obtained from recorded interviews, official announcements and other primary sources of data.

The case follows Fran Drescher (she), president of the actors’ union Screen Actors Guild – American Federation of Radio and Television Artists, as she navigates the historic labor strike that brought Hollywood to a standstill over the summer and fall of 2023. As film and TV productions continued to be delayed and actors remained out of work, Drescher’s leadership style faced criticism, not only from the opposing side in the negotiation process but from her own constituents as well. Through the case, students explore the interplay between gender, leadership and power in the labor negotiation context.

The case is designed for a course in organizational behavior and may be taught to either an upper-level undergraduate and/or graduate audience. The instructor’s manual has been thoughtfully designed to guide instructors through the available options in terms of learning objectives, discussion questions and suggested teaching activities. Broadly speaking, the case may be integrated into any course after the topics of power and/or women in leadership have been taught.

By the end of this case study analysis, students are expected to understand the dynamics of global markets by identifying institutional voids in prospective export destinations using the framework by Khanna and Palepu; evaluate potential export destinations for Nablus Soap Company (NSC), taking into account the identified institutional voids and their implications for market entry.

Formulate strategies for NSC to address institutional voids and manage exports effectively to the selected country.

Assess various global expansion strategies beyond exporting for NSC, examining their respective advantages, disadvantages, and feasibility within the context of the company’s goals.

Analyze the factors that contributed to NSC’s successful expansion into 72 countries, despite the longstanding challenges faced by Palestinians since 1948, including the recent impact of the 2023 situation in Gaza on the West Bank.

This case study provides students with an in-depth understanding of the Palestinian economy, focusing on the NSC, a small and medium enterprise in the olive soap industry. Founded by Mojtaba Tbeleh in 1971, NSC’s legacy spans 400 years. It is known for crafting handmade, 100% natural soap with olive oil as a key ingredient. As of November 2023, NSC has successfully expanded its exports to more than 72 countries. Despite this achievement, the company faces significant challenges due to various restrictions, particularly those imposed by occupying forces. The case study provides insights into NSC’s international expansion challenges, guiding students in understanding how institutional voids in potential expansion destinations impact market entry decisions. It encourages them to identify these voids select appropriate markets and formulate strategies to leverage NSC’s global expansion potential.

This case study is suitable for undergraduate- or postgraduate-level students.

Teaching notes are available for educators only.

CSS 5: International business.

The case is primarily based on publicly available data, which includes the company website, industry reports and articles published in various media sources, as well as video-recorded interviews with the company representatives. Some factual data is fetched from or triangulated with public and licensed databases such as Statista, Crunchbase and PitchBook.

In November 2021, six years after its establishment, a Finnish food delivery platform startup, Wolt Enterprise Oy, was acquired by San Francisco-based technology company Doordash, Inc., in a staggering all-stock transaction of approximately US$8.1bn (EUR 7bn). This case invites students to analyze the international growth of a startup from its establishment toward becoming a unicorn amidst an ongoing pandemic and further toward a top-level exit deal and continuation as a subsidiary of a publicly listed multinational company. The case provides an overview of the food delivery industry and its key players and examines the challenges and opportunities faced by Wolt as it expanded to different regions, including Europe, Asia and the Middle East. The case provides a comprehensive and nuanced perspective on the strategic decisions and trade-offs that entrepreneurs face in the rapidly evolving food delivery market. By the end of this case study, students will learn about internationalization challenges and opportunities in the food delivery industry, how to navigate external shocks like COVID-19, analyze the competitiveness of a born-global startup in a competitive delivery business and evaluate the pros and cons of an acquisition deal for future international growth.

The case is designed for use in graduate courses in international business and entrepreneurship, such as internationalization of the firm and global marketing, strategies of business growth and international business strategy. A more diverse student body will be beneficial in uncovering different views on country differences, including various competitive, technological and regulative landscapes.

It provides insights into the challenges digital platforms like Wolt face when expanding globally. Students can apply theories such as the Uppsala model and platform economics while exploring how network effects and first-mover advantages influence Wolt’s competitive edge. The case also highlights localization strategies for global marketing and serves as a basis for examining valuation and integration in mergers and acquisitions. Overall, it helps students understand the unique dynamics and growth strategies in digital platform businesses worldwide. This case was classroom tested in the Internationalization of Firm and Global Marketing course for first-year master’s students of the International Business and Entrepreneurship program of LUT University Business School, Finland, during the years 2020–2023. Prior to this course, the students completed the Global Business Environment course, where they learned how to analyze forces in the external environment for further development of firm-level internationalization strategies.

This case study draws on secondary sources as well as my personal experience and industry contacts within the cement sector during my time teaching in Spain, a country where the cement industry plays a significant role in the economy. I have also benefited from conversations with my colleague, Arnaud Blandin, an ESG expert with a deep understanding of the sustainability challenges facing the cement industry, particularly in Asia, where he lived for several years. His contribution is acknowledged in the disclaimer below the title.

This case study explores how Holcim, the global leader of the cement industry addresses the sustainability imperatives through a set of structured initiatives and policies. The case focuses on the challenges faced by Holcim at a time when the imperatives of climate change, resource scarcity and stakeholder expectations converged to reshape the very foundations of its business strategy, compelling the firm to reimagine its operations through a lens of environmental, social and governance principles. The case starts with a brief description of the industry of cement, which is, at the same time, one of the most consumed products globally but also a major contributor to global carbon dioxide emissions and then to global warming. Next, the case briefly introduces Holcim and its major competitors. Then, the case presents the major environmental challenges for the cement industry as well as the possible solutions with operational advances, innovation and collaboration within actors. Finally, the case details the ESG strategy of Holcim in 2023 with a first evaluation of its results.

This case study has been written for Master of Business Administration and Master of Science students. The case can be used in multiple courses, including Corporate Strategy, Business and Society, Ethics and Sustainability, Corporate Social Responsibility and General Management Implementation.

The learning outcomes are as follows: to analyse the issue(s) presented within specific case study context (C4); to formulate solutions to identified issue(s) within specific case study context (C5); and to synthesise a group plan to solve issue(s) within specific case study context (A4).

In 2017, China proclaimed that it would no longer accept plastic waste for recycling, this was in-line with China’s Operation “National Sword” to review the quality of these plastic imports to ensure their recyclability. This sent shock waves through a now globalised recycling network, with China previously having imported 95% of the EUs and 70% of US plastics that had been collected for recycling. This plastic backlog was then diverted to South-East Asian nations, particularly Malaysia, which this case focuses the discussion upon. While the potential for significant economic benefits drew the attention of illegitimate and unscrupulous businessmen alike, the environmental degradation from the often, low technological recycling processes and even burning of low-grade plastics brought profound negative impacts. This case focuses upon, then Minister, Yeo Bee Yin who led the Ministry of Energy, Science, Technology, Environment and Climate Change, in which she took an active and aggressive stance in attempt to stop Malaysia becoming the dumping ground for the global plastic crisis.

This case is appropriate for final year undergraduate and any postgraduate degrees in Business.

Teaching notes are available for educators only.

CSS 4: Environmental Management.

The learning outcomes are as follows: to evaluate the suitability of Surplus business model from accounting, finance, strategy and cultural perspectives; to identify the factors that contribute to the reluctance of business partners to join Surplus ecosystem and to suggest solutions; to identify the factors that contribute to the reluctance of consumers to join Surplus ecosystem and to suggest solutions; and to address unique funding and financial challenges faced by Surplus.

This case study discussed the challenges faced by Surplus Indonesia, a company founded upon the belief that a harmonious balance can be achieved between profitability and environmental stewardship. Stemming from the founder’s encounter with leftover food going to waste after buffets, Surplus embarked on a pioneering initiative using an application technology to address food wastage at the consumer level. Collaborating with various stakeholders such as retail outlets, restaurants, bakeries, cafes and hotels, the goal was to combat food waste while supporting Sustainable Development Goals 2, 12 and 13: Zero Hunger, Responsible Consumption & Production and Climate Action, respectively. Each meal saved through the Surplus app not only translated to reduced expenses for businesses but also contributed to reducing greenhouse gas emissions from landfills. Surplus’ overarching mission was to cut food waste and loss in Indonesia by half by 2030, fostering an environment where food waste is virtually nonexistent in the nation.

Undergraduate as well as graduate courses that focus on sustainability, accounting, financing and strategy

Teaching notes are available for educators only.

CSS 1: Accounting and Finance.

After completion of the case study, the students will be able to assess Paytm’s share buyback in the context of conventional practices, especially for loss-making firms, analyze the influence of initial public offering (IPO) performance on market sentiments and the role of subsequent events in shaping investor confidence, explore the regulatory framework for share buybacks in India and its impact on Paytm’s decision, scrutinize Paytm’s post-IPO financials and evaluate the board’s rationale for the share buyback and examine the factors influencing Paytm shareholders’ decisions amid the buyback, considering market conditions and the company’s outlook.

This case study discusses the unorthodox choice made by Paytm, a leading Indian digital payments and financial services provider, to begin a share repurchase program just one year after its substantial IPO. Paytm encountered difficulties as its stock price experienced a sharp decline of 74% following the IPO, which raised concerns among shareholders and elicited mistrust from analysts. This case study explores the reasoning for the buyback, the legislative framework of share buybacks in India and the diverse viewpoints of analysts regarding the company’s financial strategy. This case study provides not only ample opportunity to discuss ethical issues around managers’ corporate actions but also brings investors a dilemma.

This case study is suited to Master of Business Administration/Master of Science/Bachelor of Business Administration/Bachelor of Science.

Teaching notes are available for educators only.

CSS 1: Accounting and Finance.

The authors gathered the core information for this case using publicly available filings from the US Department of Justice and the US Securities and Exchange Commission. Publicly available news articles were used to complement the core information. All sources are cited.

This case involves an assumed fraud perpetrated by the C-suite members of Celadon Group, Inc. – formerly one of the largest trucking companies in North America. By 2016, the value of Celadon’s truck inventory significantly decreased in value. Instead of reducing the inventory to its market value on the Balance Sheet, management engaged in a series of trades and creative accounting to conceal the fact they had overvalued the trucks.

Investment analysts at Prescience Point Capital Management and Jay Yoon (both published on Seeking Alpha) found inconsistencies and red flags in Celadon’s 2016 and 2017 financial reports and reported their suspicions to the public. Soon after, Celadon’s audit committee declared the company’s recent financial statements could no longer be relied upon, resulting in an immediate market loss of $62.3m. In 2019, Celadon entered into a Deferred Prosecution Agreement and was ordered to pay $42.2m in restitution. The Department of Justice (DOJ) criminally charged Danny Williams (president of Quality, a Celadon subsidiary) and he entered a plea agreement. The DOJ also criminally charged Bobby Lee Peavler (CFO) and William Eric Meek (COO). Celadon filed for bankruptcy and operations ceased. Then, in an unexpected turn of events, in 2022, the DOJ dismissed the criminal case against Peavler and Meek.

This case allows students to apply theory learned in a fraud examination or forensic accounting course to an actual fraud case. It discusses red flags and how perpetrators of fraud often need to keep perpetrating wrongdoing to keep the original fraud from being discovered. The authors designed the case for upper-level or graduate business students. It should be included in the course when covering financial statement fraud.

Data for this case was collected through multiple interviews with the founder, staff and customers of Miss Rizos. In total, about 10 h of interviews were recorded and transcribed. To write the case, the authors visited the firm’s premises in Santo Domingo. Furthermore, observations, participation as clients and informal interactions also resulted in additional data and evidence that supported the case. In addition, the authors consulted corporate documents and archival data, as well as secondary sources, such as internet news, blogs, YouTube and other social media.

In 2011 Carolina Contreras opened a beauty salon (“Miss Rizos”) located in the heart of Santo Domingo, on the same street where slaves were once sold. The “unapologetic” powerful aim of the salon was to empower Afro-descendant, Afro-Latino, Afro-Dominican women, helping them revitalize their image and feel proud of their coils, curls and waves – and ultimately, of their identity. By the end of 2019, Carolina established a second hair salon in New York City. The case dilemma takes place in the summer of 2023. It involves choices the firm faces regarding the enhancement of its “activist” spirit, the adequacy of its organization and, more urgently, regarding its viability and possible growth/“scaling-up”.

This case is useful in undergraduate courses for teaching issues on social entrepreneurship, race and responsible leadership.

After completion of the case study, students will be able to learn to conduct the 5Cs (Customers, Collaborators, Capabilities, Competitors, Conditions) and Porter’s five forces analysis for understanding the situation of any company; to understand various demand forecasting techniques with the case example of Kaspians Café; to analyse different factors that influence the demand with the case example of Kaspians Café; and to learn how to choose the best time-series forecasting method based on the available dataset.

This case study focuses on operations strategy, specifically analysing the issues encountered by the Kaspians Café, a food joint establishment located within the Kaspians Institute of Management. Kaspians Café, due to its large student clientele, encountered operational inefficiencies such as inadequate inventory management, stockouts and wastage. These issues resulted in financial losses and customer dissatisfaction. This case study focuses on forecasting the demand for different food items at different times to get a better understanding of the stock to be maintained at Kaspians Café. Furthermore, Shyam Manral, the owner of Kaspians Café, was confronted with the difficulties arising from the surging popularity of neighbouring Dhabas and the escalating impact of food delivery platforms such as Zomato and Swiggy. The formerly prosperous Kaspians Café establishment, known for its uniform offers, was now encountering strong competition from the quaint ambience and varied menus of the Dhabas situated in close proximity to the campus entrance. These conventional establishments not only accommodated the changing preferences of students but also functioned as convenient centres for social meetings. The emergence of Zomato and Swiggy had revolutionised the eating patterns of students by providing a wide range of choices that were conveniently delivered to their residences, thereby diminishing the attractiveness of Kaspians Café. Manral was struggling to revive his business in light of these shifting circumstances. He pondered how to keep consumers loyal in the middle of changing cuisine preferences and the convenience provided by contemporary food delivery services.

This case study can be used in the operations management course at the MBA/postgraduate level.

Teaching notes are available for educators only.

CSS 9: Operations and logistics.

This case study aims to equip students with the skills to evaluate the rationale behind a demerger decision, derive the enterprise value and equity value of the conglomerate using the discounted cash flow valuation modelling and assess the company’s value based on qualitative parameters using economy industry company analysis and strengths, weaknesses, opportunities and threats analysis.

This case study delves into the demerger of the financial services arm of Reliance Industries Limited into a separate unit named Jio Financial Services Limited. The independence of this unit is anticipated to enhance shareholder value and unlock the conglomerate discount. In light of these factors, a fundamental analysis of the firm is conducted to determine whether it presents a viable investment opportunity.

This case study is suitable for -graduate and postgraduate courses in financial management.

Teaching notes are available for educators only.

CSS 1: Accounting and finance.

Information from secondary sources was used to develop this case study. The sources of the data included the organization’s website, yearly reports, news releases, reports that have been published and documents that are accessible online.

As of 2023, Kenya generated around 0.5–1.3 million tons of plastic waste per year, of which only 8% was recycled. The remaining waste was either dumped into landfills, burned or released back into the environment. In addition to the plastic problem, a deforestation crisis was looming large in the country. Despite the country’s efforts to improve recycling, banning the use of single-use plastic to reduce plastic pollution, plastic waste continued to be a major issue. Growing up in the Kaptembwa slums of rural Kenya, Lorna saw the adverse impact that plastic waste had on the local ecosystem. Also, she was perturbed by the widespread cutting down of trees for construction of buildings, etc., which had resulted in deforestation. Lorna’s concern for the environment and her desire to address these issues motivated her to found EcoPost, a business that promoted a circular economy by gathering and recycling plastic waste.

With the common goal of enhancing circularity, EcoPost and Austria-based chemical company Borealis collaborated to stop waste from seeping into the environment and to make a positive socioeconomic and environmental impact. The funding from Borealis would help EcoPost in increasing its capabilities, providing training and recruiting more waste collectors. The funds were also supposed to help formalize the work of the waste pickers (mostly youth and women from marginalized communities) by financing the entrepreneurial start-up kits. Lorna aimed to create a business model that would not only solve the plastic waste problem but would also contribute to the social and economic development of local communities. Amidst these gigantic problems of plastic waste and deforestation that Kenya was facing, how will Lorna achieve her ambitious goal of reducing plastic waste and save trees? How will EcoPost pave the way to a cleaner, healthier and more sustainable future?

This case is intended for use in MBA, post-graduate/executive level programs as part of entrepreneurship and sustainability courses.

Data used to develop the case included primary data from employees and leaders of AJE, a Peruvian-based beverage products manufacturer. The case company is not disguised; actual employee names and titles are used. The company provided financial and product data and photos.

The AJE Group’s initial launch of its Amayu Peruvian superfruit drinks into the American market, in partnership with Amazon, fell short of company expectations. Company leadership sought to reevaluate their strategy and determine how to modify their approach to achieve a higher level of success. They were considering whether a “blue ocean” strategic approach, which they successfully implemented in the past in the Peruvian market, might work in the US market.

This case is designed for an undergraduate international business or strategic management class. With the financial data, the case is also comprehensive enough to serve as an early case on international business in the strategic management capstone course. Before completing the case, business students should complete principles courses in the business core including marketing, accounting, finance and management.

The learning objectives of this case study based on Bloom’s Taxonomy (Bloom et al., 1956) will be to analyze the procurement process and identify the parameters for the procurement of services; evaluate the potential risks and challenges associated with relying on a single vendor for critical services; apply the four-stage model of crisis management to the breach of contract by Fresh Bites Catering; examine how adopting sustainable procurement practices, such as diversifying suppliers and establishing contingency plans, can mitigate these risks and ensure business continuity; and analyze the dynamics, roles and potential conflicts between the principal (Multan University) and agent (Fresh Bites Catering) using the principal–agent theory (PAT).

This case study explores the challenges and implications of sustainable procurement within the context of Multan University’s cafeteria services. It delves into the sudden contract breach by Fresh Bites Catering, a long-time partner responsible for providing central cafeteria services, and examines the resulting operational crisis faced by the university. This case study highlights key procurement processes, including vendor selection, contract management and adherence to sustainability principles, as well as the risks associated with single-vendor dependency. By applying frameworks such as the PAT, the four-stage model of crisis management and sustainable procurement practices, this case study encourages students to critically assess the failures in contract enforcement, risk mitigation and service continuity. Additionally, it stimulates discussion on the benefits of robust risk management strategies, multi-vendor approaches and clear contract terms to prevent future disruptions in essential services. This case study serves as a valuable tool for understanding how procurement strategies influence organizational performance and long-term sustainability in higher education institutions.

This is a decision-making case and can be taught in Master of Business Administration courses in purchase and supply management and operations management. This case study is mainly written to make students understand and analyze the potential risks of a single vendor, the benefits of diversifying suppliers and sustainable procurement.

Teaching notes are available for educators only.

CSS 9: Operations and logistics.

Following a discussion of the case, students should be able to analyse competitive dynamics: provide an in-depth critical analysis of Ilco Farming’s microenvironment, using the structure–conduct–performance framework; evaluate strategic positioning: conduct a SWOT analysis of Ilco Farming’s medicinal cannabis business; and develop strategic approaches: propose actionable strategies that would provide effective solutions to the problem of constrained market conditions currently faced by Ilco Farming.

Coenie and Ilse Venter established Ilco Farming, a cannabis farm located in the Viljoenskroon district in the Free State province in South Africa, in 2021. From the beginning, they poured their hearts and souls into their new venture, which soon paid off. A few short months after Ilco Farming began operating, despite the presence of other large competitors, Ilco Farming supplied a large share of the domestic medicinal market with flower heads. But then an unexpected challenge presented itself. In March 2023, Ilco Farming was operating at only 23% (600 m²) of its production capacity of 2600 m² and had considerable room for growth, the local market – at least the local legal market – for cannabis began to show signs of saturation. Coenie and Ilsa found themselves at the proverbial crossroads, grappling with the crucial decision of how to secure their farm’s future in the face of a fast-saturating local (legal) cannabis market and a thriving (illegal) black market. Coenie and Ilse refused to entertain the idea of going the black market route, as they were unwilling to risk losing their operating licence. They calculated that the farm would reach breakeven point within the next two years, with profits unlikely during this period. Should they persist with their current strategy of producing high-quality products and delivering a superior service in the hopes of growing their market share? Or should they consider other strategic options? Coenie and Ilse were sitting at their boardroom table having a cup of coffee and looking out of the window at Ilco Farming’s impressive SAHPRA- and GAP-approved warehouse and tunnels. “What should we do?” they both wondered.

The case study can be used in postgraduate courses in microeconomics (PGDIP/MBA) and agricultural economics (PGDIP/MBA).

Teaching notes are available for educators only.

CSS 5: International business.

After completion of the case study, students will be able to recall the fundamental concepts of group arrival and the check-in process within the hotel industry; explain the various operational procedures used to enhance a smooth group check-in in hotels; use the steps defined in group check-in procedure to improve service efficiency in hotel operations; and examine and evaluate the optimal solution for a smooth group check-in for hotels.

“The Big Fat Indian Wedding” delves into the challenges faced by Hotel Plaza Blu, a business hotel in Pune, Maharashtra, in 2023. A big wedding group was arriving at the hotel, which comprised almost 350 adults and 120 children. Mr Parag Patil, the front office manager, had done all the preparations for group arrival but just one hour before the arrival Mr Suresh Menon, the group coordinator, came and informed that 150 additional guests would be arriving, as the other hotel, where arrangements for these guests were made, had a major electricity generator breakdown and the hotel was in complete blackout. Patil had the challenge of formulating an action plan to achieve a smooth group check-in with the last-minute changes.

Executive development programmes and graduate-level courses in non-profit hospitality and tourism management might benefit from this case study. The operational management courses in the BBA, UG management programmes might all benefit from using this case study.

Teaching notes are available for educators only.

CSS 9: Operations and Logistics.

None.

The case study follows Ann’s journey towards entrepreneurship, focusing on the challenges she faced and how early educational interventions influenced her life decisions. Despite numerous obstacles, Ann’s perseverance, bolstered by her family’s support and her passion, led to her successful reintegration into academia and the launch of an entrepreneurial venture in the UK. Her story highlights the dilemma of balancing educational attainment with entrepreneurial aspirations, especially for at-risk students. Ann’s experience prompts critical discussions about the intersection of education and entrepreneurship, the importance of experiential learning and the role of mentorship in realizing business ideas. The nurturing environment of her business school, through guest lectures and real-world success stories, played a significant role in shaping her academic and professional outlook. This case raises essential questions about the role of higher education in fostering entrepreneurial skills and integrating experiential learning within academic curricula. Ann’s journey exemplifies the power of resilience and determination in overcoming systemic and entrepreneurial challenges, particularly for women facing similar struggles. Her story illuminates the multifaceted process of turning a personal experience into an entrepreneurial opportunity, emphasizing the critical role of mentorship and support networks in developing a viable business idea.

This case study is best suited to undergraduate and graduate students enrolled in management and business-related courses that focus on entrepreneurship and entrepreneurial education. The case study is relevant in various business disciplines as it informs students of the process and challenges related to business start-ups and acquiring related capabilities. Instructors are encouraged to have students read the extensive reference list provided at the end to broaden their understanding and knowledge of entrepreneurship, including its processes, context and practices.

The data set used to write this case was collected from 83 public sources, including company communications, company journals and reports and the company website, along with newspaper articles, industry reports, scientific articles and case studies. The data set was used to analyse both the industry and firm in which Arup operated to draw conclusions about the firm’s strategy and competitive advantage, specifically, as it relates to trust and knowledge management.

Alan Belfield, an employee of Arup Group Limited for 29 years, and the company’s chairman since 2019, had witnessed significant growth since he first joined the firm. Operating globally, Arup had a proud past; since 1946, the company had served 6,931 clients across 143 countries, leading to its important contribution to many world-renowned landmarks within the built environment. From 2018 to 2020, revenue at the global multiservice engineering company had grown almost £250m [1] to £1.809bn.

Over the past few years and as 2021 came to an end, the global engineering services industry had experienced a flood of mergers and acquisitions, as the industry grew towards maturity and clients looked for full-service solutions. Arup’s strategy had proven successful in the past, evidenced by its capacity to grow revenues and partake in the design of well-known structures and buildings. However, with the trend towards consolidation, as Arup headed into 2022, how could the firm retain its position as one of the global leaders in the industry over time?

The case can be used in business courses on global strategic management at the bachelor and master levels, as it applies key strategic management concepts within a global context. The case focuses primarily on the transnational corporation (Bartlett and Ghoshal, 2002) and how it creates value through strategy and structure. Instructors who wish to integrate the human resource management aspect into the course are provided with optional material, including an additional reading, along with an assignment question and associated analysis and teaching guidance.

The case study is based on field data, including in-depth semi-structured interviews with the main protagonist and related stakeholders of a large government hospital in Western India. After informed consent, the interviews with the stakeholders were conducted, transcribed and analyzed verbatim. In addition, secondary data from policy reports, newspaper articles and government websites was used to create the case. Since the protagonist works in the government system, her identity and other identifying information are disguised to maintain confidentiality.

The case study investigates the leadership challenges in a healthcare facility/hospital in public health. It traces the evolution of Dr Meena Sharma (Dr Meena), a leader in the government hospital ecosystem facing challenges such as infrastructural deficiencies, manpower deficit, healthcare bureaucracy and heavy patient load. This first-generation medical practitioner who transitioned from a private practice to a governmental one juggles balancing her demanding clinical practice, administrative responsibilities and teaching in the government hospital with her family responsibilities setup. However, in the wake of the upcoming LaQshya – Labour Room Quality Improvement Initiative by the Ministry of Health & Family Welfare, she strives to put together and motivate her team to work toward improving the quality of care during delivery and the immediate postpartum period at her hospital. Various issues arise in the organizational leadership for a woman leader such as adopting appropriate leadership style and using appropriate motivation and communication strategies for optimal performance.

The case study is aimed at teaching/training a) departmental heads of public and private hospitals, b) health program managers at higher and middle-level leadership roles, c) health policymakers at various levels in the government and other organizations and d) graduate and postgraduate students of public health, hospital management/administration. In addition to this, it can also be used for general management programs to teach organizational behavior, communication and leadership courses.

The data used in the case are collected through both primary and secondary sources. The interview method was used to collect data on the experience of the protagonist on visiting the expo and details about the Expo was collected using secondary sources.

The case study examines the success factors of initiatives implemented by the Dubai Expo 2020 team, with a focus on sustainable transportation, energy efficiency, people-centric spaces, biodiversity preservation, water efficiency, waste management, green building and communication. Even though not all objectives were met, the overall progress demonstrates a strong commitment to sustainability and positive effects on environmental, social and economic aspects. In addition, the case study demonstrates how businesses can incorporate social and environmental factors into their decision-making processes, supply chain management and responsible procurement practices. It highlights the significance of sustainability in business operations, stakeholder collaboration and continuous improvement. In addition, the case study provides innovative business models and practices that promote circular economy principles, waste reduction, resource efficiency and inclusivity. This case provides business students with valuable insights into successful sustainability initiatives and strategies for creating a more inclusive and equitable economy.

This case study is appropriate for intermediate undergraduate students in their third year or postgraduate students in their first year, particularly those enrolled in courses on sustainability, operations management, strategic management, supply chain management and corporate social responsibility. The case study is designed to enhance cognitive skills by analyzing and evaluating real-world examples of successful initiatives in sustainability, energy efficiency, people-centric spaces, biodiversity preservation, water efficiency, waste management, green building and open communication. It also aims to develop affective skills by fostering a commitment to sustainable practices and psychomotor skills through practical applications and projects. By analyzing these initiatives, students can comprehend how businesses can integrate social and environmental factors into their decision-making processes, supply chain management and responsible procurement practices to create a more inclusive and equitable economy. In addition, the case study introduces innovative business models and practices that promote circular economy principles, waste reduction and resource efficiency while fostering economic inclusion and equity. Overall, the case study equips students with the knowledge and motivation necessary to drive sustainable change within organizations and contribute to a more sustainable and equitable future.

This case study was developed using publicly available published sources like the company’s website, articles, blogs, videos, filings, etc. Multiple sources were used to put together the chronology, quotes and details. This case is not disguised. All the key figures in the case study are identified by their real names.

Black Girls Code (BGC) was founded by Kimberly Bryant (Bryant, she) as a nonprofit organization in 2011. BGC conducted workshops and programs to teach young girls of color technology, science, engineering and math and train them in Web design, developing apps and robotics. It aimed to address the lack of diversity in science and technology. The organization has received support from tech giants like Google, Facebook and IBM. In one decade, the organization trained more than 30,000 girls and aimed to teach one million girls by 2040.

In 2021, the BGC board ousted Bryant, citing allegations of workplace impropriety. She was put on paid administrative leave by the board. This ousting was done in the aftermath of complaints by several employees who raised concerns about Bryant’s conduct. The former and current employees said that high turnover in the organization was due to Bryant’s leadership, which was rooted in fear, and that she would publicly insult managers. The board formed a special committee to evaluate the concerns and sent Bryant on administrative leave.

Cristina Jones, who succeeded Bryant as CEO, brought about several changes in the organization and expanded the scope of science, technology, engineering and math to include arts. She expanded the courses to include design, gaming and others. She was looking forward to launching one million black girls in tech by 2040. But before she could go on, she needed to ensure that the ouster of the founder did not hinder the activities at BGC in any manner and also needed to address the concerns of employees, students and funders.

This case can be used to learn about nonprofits, the role of nonprofits in building an equitable society and nonprofit entrepreneurs. The objective is to understand how passionate entrepreneurs can create organizations that can make a high impact with limited resources but with ambition and vision for radical change.

This case also helps in learning the challenges encountered due to the rapid growth of startups and the role of the leader in handling such growth.

This case can be integrated into any of the existing courses or taken as a special case study to illustrate the gender and racial disparities that exist even in highly developed countries like the USA.

Public data such as news reports, interviews and memos were used to craft the case. In addition, the technical reports released by the National Transportation Safety Board (NTSB), along with secondary data in the form of expert accounts and congressional hearings were used to round out the synopsis of the case study.

This case explores the Boeing–McDonnell Douglas merger and its impact on Boeing’s corporate culture, ethics and strategic decision-making. After the merger, Boeing shifted from a culture focused on engineering excellence to one emphasizing cost-cutting and shareholder value. This cultural shift contributed to the development failures and ethical lapses that resulted in the 737 MAX crisis, which involved two fatal crashes. The case is designed for courses in Strategic Management or Organizational Behavior.

Strategic Management or Organizational Behavior

This case is based solely on secondary, publicly available information. Sources include the X social media platform, Anna Maria College’s (AMC) website and the Massachusetts-based Spectrum News.

AMC administrators knew student-athletes held a stake in the institution’s success. After all, over 40% of the College’s students played on its 13 Division-III (D-III) teams, which meant a significant portion of the private institution’s tuition and student fees were paid by student-athletes. But student-athletes were not AMC’s only stakeholders. In Spring 2024, this came to a head when the College found itself intervening as a faculty member and his student-athletes struggled to communicate with one another. AMC administrators were left wondering: How should they reconcile the competing needs of their diverse stakeholder groups?

This case and its accompanying teaching note are appropriate for lower-level undergraduate organizational communications classes that explore how stakeholder theory can drive messaging development. The case was tested in the classroom with upper-level undergraduate students in a strategic managerial communication course. It was embedded in a unit that focused on stakeholder management and communication, and it should be a prerequisite to a unit in which students build on the case’s content to develop full, multi-touch communication campaigns.

This case was developed from published sources. Three types of data were used to develop this case. The accounting data were compiled by the case researcher from bank financial statements such as Form 10-K, Form 8-K and quarterly Financial Highlights issued by the bank. Market data were compiled from data providers such as FactSet, Yahoo! Finance, Pitchbook and the Federal Reserve System. Reports on market developments were gathered from major news outlets such as CNBC, The Wall Street Journal, Fortune and S&P Global.

Interest rate risk played a big role in the banking crisis of 2023. For Silicon Valley Bank (SVB), which specialized in providing banking services to venture-backed startups in the technology and life sciences sectors, its exposure to interest rate risk and the lack of hedging against interest rate risk had played a crucial role both directly and indirectly in the bank’s failure. This case study discussed the various channels that interest rate risk played in SVB’s failure as well as other risk factors that include an unusually high percentage of uninsured deposits and a high securities-to-asset ratio compared to its industry peers.

In the low interest rate years of 2020 and 2021, startups were able to fundraise a record amount of funding from venture capital (VC) investors. As many startups deposited their funds at SVB, they became an important and concentrated depositor base for the bank and held large deposit accounts that easily exceeded the $250,000 limit insurable by the Federal Deposit Insurance Corporation. SVB benefited from the large deposit inflows in 2020 and 2021. The bank used some of the deposits to fund its loan portfolio, but most of the deposits were used to purchase debt securities such as US Treasuries and agency-used mortgage-backed securities. In fact, SVB’s investments in securities as a percentage of total assets were more than double its peers in the large banking organization (LBO) group, while the amount of loans funded as a percentage of total assets was almost half of its LBO peers.

As interest rates increased rapidly throughout 2022, bond prices fell. SVB experienced unrealized losses of $15.2bn in its held-to-maturity securities portfolio, which was almost equivalent to its equity of $16bn at the time. However, SVB implemented little or no hedging against the risk of rising interest rates. At the same time, fundraising activities slowed in the VC sector amid high interest rates and, thus, SVB’s startups clients had to draw on past deposits to continue to fund their operations. This resulted in SVB experiencing significant deposit outflows throughout 2022.

On March 8, 2023, SVB announced that it had sold all $21bn of its available-for-sale securities portfolio and suffered an $1.8bn in realized losses, which was greater than its entire last year’s net income. Markets jittered following the news. Over the next two days, depositors rushed to withdraw $142bn of deposits that represented 82% of its last year’s total deposits. Unable to withstand the crippling weight of deposit withdrawal, on March 10 the parent company of SVB filed for bankruptcy.

Given the multiplexity of the banking crisis of 2023, this case study specifically discussed the collapse of SVB, which was the second largest bank failure at the time of its collapse. This case would be valuable for finance and economics students to learn how various risk factors interact that precipitated SVB’s failure. While there were many risk factors at play, this case study homes in on how SVB’s exposure to interest rate risk and the lack of hedging contributed to its downfall. For purpose of pedagogy, this case also explains how a bank could use on-balance-sheet as well as off-balance-sheet methods to hedge interest rate risk. This case is appropriate for courses in Risk Management, Derivatives as well as Financial Markets and Institutions with a focus on interest rate risk and its corresponding hedging methods. A course in Money and Banking may also find this case relevant. Before starting, it is assumed that students have already taken foundational finance and macroeconomics courses, have a basic understanding of financial statement analysis and its interpretations, derivative instruments such as futures and swaps, as well as have prior experience with basic duration calculations.

This case was developed from secondary sources such as industry reports, articles, news reports and social media sites.

This study offers a fresh perspective on leadership by exploring the nontraditional journey from human resources (HRs) positions to the esteemed chief executive officer (CEO) role. It highlights the transformation of HR from an administrative function to a strategic one. The study emphasizes the pivotal role of chief human resources officers (CHROs) in shaping company culture and ensuring employee satisfaction. It also delves into HR professionals’ unique skills and attributes to the CEO position, drawing examples from successful transitions such as Mary Barra at General Motors, Leena Nair at Chanel and Nigel Travis at Dunkin Donuts. The study addresses the growing trend in contemporary business discussions: the potential reshaping of the traditional CEO role by HR directors. It offers valuable insights for organizations looking to adapt to a rapidly evolving economic landscape by highlighting the synergy between CEO responsibilities and HR expertise.

This case is designed for undergraduates in various courses such as fundamentals of HR management, human capital management, strategic management, leadership development and career planning and management. It is appropriate for sections of the course focusing on managerial decisions and the changing role of HR managers. The case discussion is suitable for classes of 12–40 students and can be easily adapted for online courses using interactive discussion tools. Students are expected to read the case before participating in the discussion.

The case study used a mixed-method approach, combining qualitative data from interviews with Ross Black and quantitative data from company financials and market reports. The analysis focused on understanding the strategic decisions, operational challenges and market positioning of Get Simple Box.

Get Simple Box, led by Ross Black, specializes in versatile portable storage solutions, offering container rentals, sales, modifications and delivery services across seven locations. With a focus on simplicity and essential modifications like windows and AC units, the company has generated over $10m in revenue, primarily from container sales. Using a service-oriented approach, Get Simple Box emphasizes direct local business communication and cost-effective solutions, differentiating itself from competitors. Applying Oliver Gassmann’s Magic Triangle framework, the company targets diverse customers, maintains streamlined operations and provides practical value, positioning itself strongly in the growing market for shipping container solutions.

Undergraduate Business Students in Management, Marketing and Entrepreneurship.

This case study was based on an in-depth investigation of multiple interactions with the Chief Executive Officer (CEO) and feedback from customers. Secondary research approaches involved reviewing articles and reports published on various media platforms. One of the authors has direct access to the CEO and staff members to collaborate on data and information for this case study.

The case study is about a dairy company operating its business in Manipur (Northeast India).YVU Milk Producer Company Limited (YVUMPCL) is focusing on the growth of its brand YVU Dairy in the northeast Indian market and neighbouring country Myanmar. It was founded in 2013 to provide a livelihood for dairy farmers and fill a demand gap for dairy products in Manipur. Despite numerous opportunities, competencies and efforts, the firm has yet to expand its business significantly. It faced several challenges in expanding the business. This case discusses the strategies adopted by YVU to overcome those obstacles and emphasises the strategy for its expansion.

This case study is designed for use in courses in the Bachelor of Business Administration and early Master of Business Administration program. It is ideal for topics such as international marketing, marketing, strategy and entrepreneurship.

After completion of the case study, the students will be able to define and compute equivalent units of production, apply management accounting procedures for manufacturing businesses (Furqani Sugar Mills), calculate product cost and track product cost flows and prepare process cost summary using the weighted average method. By studying this case, learners will gain insights into the challenges and financial complexities faced by a sugar mill and how strategic decisions and economic analysis can impact the sustainability and profitability of such businesses.

This case study explained the problem Mr Zoraiz, chief financial officer (CFO) of Furqani Sugar Mill, was facing. The problems started in the month of November 2020. Mill’s owner Mr Jabbar asked him for suggestions that employees should not be laid off. So he was analysing and estimating the cost of production when increasing production. He was focusing on cost reduction in process or increasing production, and utilization of resources efficiently and effectively. This case study focused on the market segment of the sugar industry for process costing. Furqani Sugar Mill, founded in 1992 in Pakistan (Company Document), had a noble mission to improve the lives of local peasants by producing sugar and molasses. Pakistan heavily relied on agribusiness, particularly sugar production, which contributed significantly to manufacturing. However, Furqani Sugar Mill faced a dire situation despite its vital role. During the sugarcane season, it struggled due to a shortage of raw materials, primarily sugarcane. Zoraiz, the CFO, grappled with running the mill below total capacity in recent years due to two significant issues: government-fixed sugar prices and limited sugarcane supply from local farmers. The high cost of sugarcane hindered Zoraiz’s desire to operate at total capacity. Zoraiz, Furqani’s CFO, must decide what he can do so that the mill can operate at its total capacity. The future of Furqani Sugar Mill hung in the balance as Zoraiz navigated complex financial decisions while striving to uphold the mill’s legacy and commitment to the local community.

This case study is suitable for teaching in several modules, notably managerial accounting and control systems, management accounting decision-making and cost and management accounting. Specifically, it covers performance management and process costing in management accounts. It is appropriate for teaching at the undergraduate and postgraduate levels.

Teaching notes are available for educators only.

CSS 1: Accounting and finance.

The main data used to develop this case were remote, synchronous interviews with the three characters in the case. The authors conducted two interviews with the main character in the case, Geoff Brown, specifically: (1) an initial 30 min interview to determine the fit and focus of the case and to help create the interview protocol for the full case interview (this initial interview was conducted on March 12, 2024); and (2) an hour-long interview to ask targeted questions to fully develop the case narrative (this interview was conducted on March 28, 2024). Geoff Brown was also involved in reviewing drafts of the case, approving the final version of the case and reviewing the assignment questions in this instructors’ manual (IM).

This case focuses on Geoff Brown, Executive Director at Alberta Chicken Producers (ACP), which is a not-for-profit organization in Alberta, Canada, that is responsible for representing 250 regulated chicken producers. Brown is grappling with what to do with the remote/hybrid work policy at ACP. Part of the impetus for reconsidering this policy was the comments from ACP’s long-tenured Office Manager and Executive Assistant, who had been asking Brown to bring this policy forward to a staff meeting for discussion throughout the past year. Brown now feels ready to move these discussions forward but is unsure of how to proceed and what the best practices would be to ensure that the policy in place for remote work is beneficial for work engagement, individual and organizational work performance, work–life balance, employee relationships and fairness perceptions.

The target audience for this case is undergraduate and graduate students taking a course in the disciplines of human resources management or organizational behavior. This case will be especially relevant for a human resources management course when studying the topics of employee benefits (e.g. work–life balance), health and safety (e.g. stress) and work design (e.g. telecommuting), and this case will be especially relevant for an organizational behavior course when studying the topics of motivation (e.g. fairness), communication, organizational culture and decision-making.

This case study is based on primary data collected through interviews with the company’s founder and CEO. It also includes secondary data collected through the Glassdoor job search and career community site. The names of the company and the employees have been disguised. However, the figures included accurately represent the primary data and the quotes are directly from the company representative.

When it was founded in 2009, employees were excited about the prospect of working at Wombat alongside its founder and CEO Dan Wallace. They had looked forward to making a difference in the lives of college students with the company’s higher ed-focused digital communication platform. But by 2022, Wallace could not ignore the significant change in these employees’ attitudes. Anonymous feedback pointed to employees’ commitment to Wombat having wavered, and employees’ reception of post-COVID organizational changes had become concerningly critical. Though he knew enough to be concerned, Wallace felt unsure of how to move forward based on the anonymous feedback alone. He was left wondering: how should Wombat communicate with employees to boost their attitudes and strengthen their commitment while making the hard decisions that best serve the company?

This case study is appropriate for upper-level undergraduate and graduate students in organizational communication courses. It can constitute the employee communication module in a class that surveys strategic managerial communication, or it could be used as one of many examples in a course specifically focused on the internal communication component of the discipline. Students will need an understanding of communication theory, specifically interpretive organizational communication theory, to grasp the complexities of the case. While the focus company is in the educational technology industry, the themes presented are faced by companies of all sizes in all sectors.

This case is based on secondary information and data about the Goldman Sachs One Million Black Women initiative and youth entrepreneurship programs from press releases, news articles and websites. The protagonist has been disguised. This case has been classroom-tested in a core MBA course in both face-to-face and online delivery methods.

In March 2021, Goldman Sachs launched its One Million Black Women initiative which expanded its inclusive growth goals to support Black women entrepreneurs who were under-represented and under-resourced. This initiative is one of Goldman Sachs’s sponsored programs that aid existing entrepreneurs. This program would invest $10bn over the next decade to advance racial equity, promote entrepreneurial activity and increase and economic opportunities for these highly motivated and resilient Black women. With the buzz from this initiative, Johnnetta who was a Black female manager at a financial services competitor of Goldman Sachs conceived another approach to groom and grow future generations of women of color entrepreneurs. Her idea was to implement youth entrepreneurship programs in middle schools in states with high populations of students of color. Based on a psychological theory of entrepreneurship approach, these students would learn about entrepreneurship and gain hands-on experience with starting and operating a business. The program was called “Planting 1000 Seeds of Entrepreneurs” to develop a pipeline of savvy, well-prepared future women of color entrepreneurs. Johnnetta’s dilemma was whether to pitch this new youth entrepreneurship program as an employee at her employer as a diversity, equity and inclusion (DEI) initiative or start this program as an entrepreneur of a nonprofit in which she would have sole autonomy to administer this program. This case will enable students to develop ideas into a compelling business pitch while sparking debate about approaches to foster DEI initiatives that will have impactful economic benefits for women of color entrepreneurs.

This case is best suited for upper-level undergraduate or graduate students taking business administration courses in management, entrepreneurship, women studies or other courses that cover topics or modules related to DEI initiatives involving women in business.

Specific teaching and learning objectives include to identify factors influencing market expansion decisions and recommend appropriate entry modes, understand factors in the international business environment that contribute to success or failure of international businesses in developing countries, evaluate strategies enabling international businesses to sustain market presence in developing countries and overcome local competition, analyze the concept of local responsiveness in international business operations and suggest strategies for internationalizing domestic companies from developing countries.

The McDonald’s case examines the challenges associated with market expansion by global brands. The case occurs during the early-globalization era in the 1990s. Barbados, a developing country, is the site for potential expansion. Prospective investors, the Winters, are desirous of establishing a McDonald’s in Barbados. They need to thoroughly analyze the previous experience of McDonald’s against the host country’s current international business environment, e.g. political, economic, cultural and competitive environment. This case analysis provides a framework for understanding the multifaceted reasons behind McDonald’s exit from Barbados, considering the complex interplay of political, economic, sociocultural, technological and legal factors in the international business environment. The case equips the instructor and students to explore the risks of international expansion, particularly in developing country markets. The case study on McDonald’s failure in Barbados highlights the need to thoroughly examine one’s market entry strategy and available information on the host market and be more locally responsive regarding tastes and preferences. The case study also presents essential lessons for firms and planners from developing countries. Local firms innovated and enhanced their operations in response to the threat from the entry of the global fast-food giant. Yet, they did not seek to internationalize once McDonald’s exited the Barbadian market. The case study, therefore, considers strategies firms from developing countries could utilize to penetrate markets from developed countries.

At the undergraduate level, the McDonald’s Barbados case can be used in international business classes to highlight risks in the international business environment and the need for a carefully planned and executed market entry strategy.

Teaching notes are available for educators only.

CSS5: International Business.

The case is a secondary sourced case. Information for the case was found from news articles and interviews.

David’s Bridal was a privately held corporation generating $1.3bn in annual revenue and employing over 12,000 employees. David’s Bridal filed bankruptcy not once but twice. This case examines the bridal industry and the environmental factors that led to the two bankruptcies. Bridal dresses are at the top of wedding categories. Environmental factors causing bankruptcy included online competition, reputation as seen through the eyes of the consumer, COVID, and supply chain challenges. David’s Bridal first looked to Jim Marcum to turn the corporation around and when this failed, they created a new management team after the second bankruptcy to save the company.

The case is designed as an interdisciplinary case for undergraduate leadership, advanced accounting or undergraduate strategy courses. The case was tested in MGMT 330: Leading People in Organizations. This case is appropriate for junior- and senior-level students.This case will be used in ACCT 402: Advanced Accounting – a senior-level course. The case gives perspective on going concern opinions and the strategic implications of bankruptcy.Possible textbooks▪ Christensen, T., Cottrell, D. and Budd, C. (2023). Advanced Financial Accounting (13th ed.). McGraw-Hill.▪ Hoyle, J., Schaefer, T. and Doupnik, T. (2024). Advanced Accounting (15th ed.). McGraw-Hill▪ Rothaermel, F. T. (2024). Strategic Management (6th ed.). McGraw-Hill

The case was written using information and data from secondary sources. It describes real people, real companies and the situations experienced by them. It does not use any fictitious names, scenarios or organizations.

The case “Maggie Timoney of Heineken: Shattering the Glass Ceiling and Forging a New Path,” traces the career of Maggie Timoney (Timoney) (she), the CEO of Heineken USA (HU) – a subsidiary of Dutch multinational brewing company Heineken N.V. (Heineken). The case starts by documenting the early life experiences of Timoney that were thought to have shaped her thinking and strategic capability. It then describes in detail the 25+ years of her career at Heineken, wherein she held several senior positions and worked in various global offices of Heineken. Timoney had a leadership style that was transformational, collaborative and inclusive. In 2018, she was made the CEO of HU and consequently, she became the first woman to hold the top position at one of the top five beer companies in the USA.

The case then describes in detail the challenges she faced as the CEO of HU, which led her to formulate various strategies. Timoney brought innovation to Heineken’s core brands to meet customer needs and follow industry trends; diversified into new market segments; served new consumption occasions; and reached out to the customers through novel marketing strategies. Timoney did achieve excellent business results at HU, but the decline in the global beer industry was still a tough challenge. Having broken gender stereotypes and become a role model through her leadership capability, can Timoney put HU on the path of sustainable future growth?

The case is intended for use in teaching the subjects, “Leadership Skills & Change Management,” “Organizational Behavior” and “Organizational Development: Diagnosis and Interventions” in both graduate and postgraduate programs.

This case study involves interviews with radiologists of various hospitals and with company personnel. Both primary and secondary data sources have been used. The first-hand perspective from the radiologists highlighted the challenges they face concerning time and the patient load. The company personnel highlighted using machine learning for used cases to make the platform more robust and accurate. This case has been tested with MBA students.

An emerging health-care artificial intelligence (AI) start-up, DeepTek.AI, wants to expand its reach in the radiology market. The company intends to leverage technology to assist radiologists in diagnostics. India's health-care sector faces the challenge of needing more trained doctors and nurses to meet the ever-increasing needs of patients. This case study revolves around the radiologists' concerns about implementing the new technology and its ease of use. The features and benefits of integrating AI in diagnostics are the need of the hour, but the reliability of results needs to be ascertained for adopting it.

This case was written for marketing applications and practices, trends in marketing, marketing strategy and technology adoption in marketing courses at the post-graduate level. Consumer adoption of finance, hospitality, travel and health-care technology is vital for increasing the company's market share and growth prospects. The students will have an opportunity to understand the challenges and the opportunities.

This case study would enable the learners to identify and evaluate the factors impacting the strategic decision to enter international markets. The learners would be able to identify parameters such as level of competition, perception regarding foreign entrants and demand factors that are crucial for the form to consider while taking such an important decision. The case study will also allow learners to understand the challenges of an entrepreneurial journey.

This case study is an interesting story of two entrepreneurs’ dilemma of internationalization strategy of their firm Aeron. Their firm’s product Tilt Switch had a good international demand and both partners wished to capture this opportunity, post the COVID-19 pandemic. This case study shows how the firm looked into factors to study new international markets, balancing risk and opportunity. The case study highlights the important role of strategic planning in achieving successful internationalization by analysing various approaches to market entry and adaptation. The firm had a choice of either developing their domestic market India or going for international markets of the USA or European Union.

This case study is suitable for graduation and postgraduation courses.

Teaching notes are available for educators only.

CSS 5: International Business.

This case study will help business management students learn the dynamics of distribution management in the rural context. After working through the case and assignment questions, the students will be able to:▪ Understand the transformation of rural retail from traditional models to organized modern retail;▪ Understand the opportunities and challenges of rural markets with specific reference to automobile products;▪ Identify and evaluate the various distribution channels available for rural markets; and▪ Devise a suitable rural-centric distribution model for automobile products following an appropriate logistics system.

Manan Motors, a dealership of Honda Motorcycle & Scooter India (HMSI) Private Limited in Hathras City of Uttar Pradesh province in India, has been operating successfully for the past two decades. Mr Manoj Bansal, the director at Manan Motors, was primarily targeting the urban markets with 60% dependency on the scooter portfolio of HMSI. But multiple pressures like stringent vehicle emission norms, price rise of two-wheelers and the impact of the pandemic took a toll upon the urban business of Honda Motorcycle and Scooter India Limited and subsequently upon Manan Motors. The sales for HMSI dipped from 15,121 million units in 2020–2021 to 13,466 million units in 2021–2022. Consequently, Bansal decided to alter the business strategy of Manan Motors and shift its focus from the urban to the rural territory of Hathras, where it could foresee demand for entry-level two-wheelers (engine capacity between 75 and 110 cc). Rural markets were developing, so Bansal realized that supplying a low-cost, low-end model to the rural Indian market was an opportunity for his dealership. Bansal’s decision to focus on the rural vertical of its two-wheeler business stirred several questions that floated in his mind. Should they manage distribution on their own, or through some channel members, or should they follow a rural-specific modern retail model?

The case study is designed for use by a postgraduate or executive-level audience for subjects such as sales and distribution management, distribution management and rural marketing. Students will understand the concept of distribution management and associated keywords specific to rural markets. The case study provides an opportunity to discuss and decide how a company can penetrate the rural market and also discusses the opportunities and challenges of rural distribution.

Teaching notes are available for educators only.

CSS 9: Operations and logistics.

This case aims to introduce students to the social sector financing (internal and external) landscape, and its nuances. It specifically provides material to enable critical evaluation and decision-making around financing a for-profit social enterprise and its associated challenges.

The case highlights the fundraising options available to a social enterprise in an emerging economy like India. EnglishHelper Technologies Private Ltd. (EH) commenced operations in 2011 as a subsidiary of its parent Boston-based company, to provide technology-based learning solutions primarily to the underserved segments of the country’s population. Sanjay Gupta, co-founder and CEO, EH Inc., wanted to explore funding options suitable for the company’s next growth stage. The existing funding sources of equity from its parent company, grants and revenues (mainly from product sales to government schools) had worked well for EH in the initial years of its growth. But its financial performance was being impacted, and, additionally, further scaling up would require sources that could give a much larger quantum of funds and add support to EH’s operations. EH would also need to revisit its revenue model to strengthen its financial sustainability, by drawing lessons from the other prevalent ones in the ed-tech sector and make it more effective. The case encourages students to assess the various funding alternatives, internal and external, for a social sector private company with a for-profit model like EH, to enable it to achieve its scaling-up plans while serving its social mission.

The case is relevant for both undergraduate and postgraduate students and can be used in business administration programs.

CSS 1: Accounting and finance.

Teaching notes are available for educators only.

The case is based on data collected from in-depth interviews, and from company, third-party and regulatory–agency documents. In addition to prior conversations over several years between the company founders and the lead case writer, there were several rounds of interviews in 2023 with the surviving founder and in-depth interviews with eight of the company’s key managers. Company documents reviewed included bylaws, organization charts, profit and loss statements and staffing statistics, all from founding to sale. Also reviewed were documents and evaluations of company operations and performance produced by the merger & acquisition firm that handled the company’s eventual sale. The company owner insisted on complete disguise of the company and all its members and prohibited disclosure of detailed proprietary financial data.

At the strategic level, this case is about how the unique, complex and changing healthcare environment created opportunities and threats to which a women-owned and run start-up company, Aloe Health (AH), had to respond to become and remain successful. At the personal level, the case illustrates what it takes for an entrepreneur and leader having clinical but no real business acumen to start, expand and turn around a company and ultimately position it for a successful acquisition, continually learning and adapting along the way.

The case describes how two women who were friends for many years started up a home healthcare company later in their lives and grew it into the largest women-owned business of its kind in the USA. Based in the Southwest USA, an area with many factors conducive to success, they navigated the many complexities of US Medicare regulations to create a fully-integrated home healthcare company providing unskilled personal care, medically skilled homecare and end-of-life hospice services to thousands of clients. The case provides background on the founders and the home healthcare industry context, and details the steps taken to start up and build the company into a fairly successful enterprise; one of the largest of its kind in the region. The (A) case ends with one of the founders facing a crisis brought on by the death of her co-founder and the revelation of some significant organization dysfunctions, leaving her unable to profitably exit the company and unsure of whether she would be able to turn things around. The students are tasked with making recommendations for what she should do next.

The (B) case brings events up to fall 2023, describing the steps the surviving founder took to transform her leadership style and the company’s systems and culture, and to navigate the due diligence process associated with preparing for an (ultimately very successful) acquisition. It also shares the owner’s “lessons learned,” and briefly notes the current state of the acquired company and the many AH employees that it continues to employ.

The case provides ample information for students to appreciate the company’s strategy and the challenges of operating in the highly regulated health care industry. However, it is probably even better suited to illustrating the “soft” issues of new-venture management, such as the tendencies of founders to overload themselves by micro-managing their growing venture and not adapting to expansion, and for those with clinical backgrounds to focus on caring for patients and employees while overlooking business essentials and organization systems. It also illustrates how business partnerships among strong-willed individuals can produce dynamics in the founding team similar to a “marriage,” with affection and complementary talents, yet also tensions. It further illustrates the process of a successful turnaround strategy, and the “due-diligence” challenges of preparing for an acquisition.

This case has a range of course applications at multiple education levels. Although it is probably best suited for graduate and executive-level programs, it can also be selectively used in undergraduate classes, particularly if populated by upperclassman. It is ideally suited to courses on entrepreneurship and on healthcare management. For an entrepreneurship course, it could be positioned mid-way through the semester, after covering topics relating to the entrepreneurial mindset, founding teams and business models. It can be used to get the class focusing on competitive issues and the challenges of starting up a company in a highly regulated environment, on entrepreneurial founding-team characteristics and management tendencies (e.g. micro-management control tendencies), on transition issues from start up to growth stages and on exit strategies.

We believe this case is also well suited as a teaching exercise for students pursuing healthcare management studies in baccalaureate and graduate programs (MBA, MHA, MHS) in which instructors wish to broaden student exposure to a real-world scenario that focuses on entrepreneurial behavior in a healthcare setting (a topic of increasing interest to healthcare practitioners and managers given the current trend toward provider formation and ownership of health facilities). Here, the case may be used to focus on the complexities of the healthcare industry, the key differences between various healthcare service business models and on the challenges that technically (clinically) trained professionals often face when trying to manage a healthcare business. Ideal placement of the case would be in a capstone course, after students have been introduced to their functional coursework in topics such as introduction to management, organizational behavior and leadership, financial management and strategic thinking. The case also challenges students to apply knowledge obtained in specialized coursework in healthcare systems and policy, industry regulation, as well as healthcare reimbursement methods.

The case also may be used in organization behavior courses to focus on team, cultural and leadership issues and in strategic management courses to focus on strategy implementation. In addition, there are enough family business themes in the case (even though Aloe is not actually a family business) to use it in a course on managing family businesses.

This compact case study was developed from secondary sources readily available in the public domain. These secondary sources included websites, videos and articles.

Throughout 2023, social media companies faced a wide range of criticism on several fronts. Critics claimed that the companies were not doing enough to manage content and the algorithms were influencing American public opinion in the Israel-–Hamas war. Others argued that social media was negatively impacting the mental health of American youth. In response, the platforms reiterated their neutrality and emphasized the features, functions and policies that were designed to address the issues and encourage a positive user experience. As generative artificial intelligence (AI) grew in popularity, the impact on social media was inevitable. Was the convergence of social media and AI inspiring progress or exacerbating problems? How would society balance the opposing forces in a rapidly evolving environment?

This case should be used in marketing and management classes at the undergraduate level. Applicable concepts include AI, social media, content and information.

The case uses secondary data. The data was collected from the company’s founder.

ParisZigzag is a media-experiential company engaging in media-related activities, such as content creation on social networks, designing and producing books and magazines, with a distinct focus on lifestyle themes. Additionally, the company organizes tours and cultural events in Paris that resonate with and enhance specific lifestyle choices or cultural identities. The company uses both online media and events as tools for advertising, allowing brands and companies to enhance their visibility among audiences. During the global health crisis, the capacity to swiftly adapt and transform proved to be a critical factor for ParisZigzag.

This case study shows how a fast-growing startup could cope with an uncertain and threatening economic and health environment, in particular:

1. entrepreneurs’ reactions to crisis and the crucial role of resilience in responding quickly and constructively to crises and ensuring a startup’s survival; and

2. the significance of proactive planning for future strategies and adapting the business model to tackle forthcoming challenges.

This instructional case can be used in financial and managerial accounting courses and entrepreneurship courses of the graduate or undergraduate level of business programs. This case requires fundamental knowledge in accounting and management.

This case was developed by using primary data collected from two separate one on one interviews, a panel interview in which Josee was featured and secondary data collected from news articles and publications featuring Josee. Information specific to Atikuss’ offerings was found through the Atikuss website. A translation software was used to understand many of the articles about Josee, as many were in French.

Atikuss (meaning young caribou in Innu) is the sustainable business founded by Josee LeBlanc, an Indigenous woman from Northern Quebec. As a workshop-boutique, Attikuss offers a diverse selection of hand-made traditional Indigenous items from her own Indigenous culture. Hopeboots is a project run through Atikuss which allows customers to create their own Mukluks while learning about Indigenous culture and the story behind every design. When starting her business, Josee learned that the women making mukluk boots were not earning a livable wage for their work. Her dilemma when creating a sustainable business was whether to increase the beaders wages to a fair wage, costing her and the consumer more, or maintaining the status quo by continuing to pay the beaders less then five dollars an hour. Josee’s decision to increase wages generated opportunities and increased well being through social investments in her community. This decision considers the cost to many stakeholders and offers an Indigenized perspective to entrepreneurship. This case is relevant to Indigenous entrepreneurship, sustainability, social innovation, business ethics, and corporate social responsibility.

This case is targeted toward university-level students and can be relevant to graduate-level students as well.