Tuvana Rua, Leanna Lawter, Jeanine Andreassi and Christopher York
“Jessica’s dilemma: honesty or loyalty” is the true story of a Staff Accountant, Jessica, who discovered embezzlement by the controller, Michael. Jessica worked at a US subsidiary…
Abstract
Synopsis
“Jessica’s dilemma: honesty or loyalty” is the true story of a Staff Accountant, Jessica, who discovered embezzlement by the controller, Michael. Jessica worked at a US subsidiary of a multinational organization. One of the company’s vendors contacted Jessica regarding unpaid invoices. Following up on the inquiry, Jessica found suspicious manual journal entries in the general ledger. When she questioned her boss, Michael, about her findings, he first denied the situation, then blamed another employee, and ultimately tried to intimidate Jessica so that she would not press the issue. Jessica’s investigation led to the discovery that Michael had been embezzling money from the company. To complicate matters, Jessica and her husband had a close relationship with Michael and his wife outside the office. Jessica had to make a choice between being loyal to a family friend and being honest and loyal toward her employer.
Research methodology
The authors obtained the information for this case from the staff accountant and her husband via a series of interviews. The information was verified via publicly available news articles on the presented case. Additionally, legal documents, which were publicly available, were also used for information. The name of the company and the names of the individuals in the case were changed to protect the identities and privacy of the involved parties.
Relevant courses and levels
An instructor can use this case in business ethics, introductory management, human resource law or accounting courses targeting undergraduate or introductory MBA students. This case is best used in the beginning of the suggested courses, as the instructor introduces ethical dilemmas, ethical frameworks, and stakeholder theory. The case is designed so that students do not need a background in business or business ethics to be able to successfully complete the case analysis. Additionally, the case provides a platform to discuss the differences in an ethical vs an unethical manager and how to respond to such a situation.
Theoretical bases
Many employees are afraid to report ethical wrongdoing to upper management, or to engage in ethical dissent. When upper management is receptive to reports of wrongdoing, ethical dissent within the organization to upper-level management has more organizational benefits than when the issue is shared with coworkers or external agencies. This is because upper management has the power to make a difference in the situation and may be able to keep the situation within the organization to eliminate possible reputation problems for the organization. The presented case can be utilized to discuss the importance of feeling safe in an organization as it pertains to reporting wrongdoing within the organization and how organizational culture and leadership can enhance or diminish that feeling.
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The case was developed in partnership with the focal entrepreneur, Michael Maher, and relies on primary data he provided.
Abstract
Research methodology
The case was developed in partnership with the focal entrepreneur, Michael Maher, and relies on primary data he provided.
Case overview/synopsis
This case is based on the experiences of Michael Maher, a Cincinnati, OH (USA)-based entrepreneur whose ecommerce business failed in 2016, largely due to a major change in Amazon’s marketplace. The case puts students in Michael’s position as this is happening. It focuses on the fact that although Michael knew, logically, that the failure was largely beyond his control, and that he “should” think about failure as a learning opportunity, emotionally and psychologically he felt terrible. The case forces students to confront this reality as they reflect on the situation and determine how Michael might best respond. The case is intended to help instructors address the often undiscussed “dark sides” of entrepreneurship, which can include financial hardship and intense stress, and also cause or exacerbate depression, substance abuse and other mental and physical health issues (Shepherd, 2019). These challenges frequently impact other involved stakeholders (e.g. family members) and, as a result, can negatively impact familial dynamics, friendships and other relationships. The goal of the case is not to discourage students from entrepreneurial activity, but to make them aware of these potential dark sides. In addition to awareness, the teaching plan is designed to provide students with tools and strategies to recognize and navigate the dark sides.
Complexity academic level
This case is appropriate for introductory entrepreneurship courses at the undergraduate and graduate level. It might also be used in more advanced courses focused on developing/launching a new venture (e.g. “New Venture Planning” courses). The case can be taught at any point within a given course, but it is recommended after students have developed an understanding of key entrepreneurship concepts in the focal course or in previous courses. In particular, students should have a working knowledge of the concept of “learning from failure” and other tenets of the lean startup and similar approaches (Blank, 2013; Ries, 2011). This background knowledge is important because the case confronts students with the reality that, although “learning from failure” is central to entrepreneurship, that does not necessarily eliminate the social and psychological challenges that often follow failures. Assuming students possess this background knowledge, the case is most effectively used early in a course to make students aware of the “dark sides” they might confront as an entrepreneur and set the stage for the development of strategies and skills to navigate those dark sides throughout the rest of the course. The case’s brevity means it can be assigned to be read in advance of class or during the class session in which it is being covered.
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The purpose of this paper is to recognise communication as a central challenge between autistic and non-autistic individuals as the autistic voice is not silent, but lacks…
Abstract
Purpose
The purpose of this paper is to recognise communication as a central challenge between autistic and non-autistic individuals as the autistic voice is not silent, but lacks involvement at any level other than that of the observed participant (Milton and Bracher, 2013; NAS and Ask Autism, 2014; Parsons et al., 2009). The main research question, therefore, explores data to understand how some autistic individuals conceptualise their experiences.
Design/methodology/approach
The research design, informed by autistic people, used a flexible methodology to accommodate their communication preferences. Methods contextualised autistic narratives regarding support requirements and service provision and located power within these, acknowledging autistic individuals as the expert “insider”. This is critical in tackling access to services and social barriers to inclusion impacting negatively on well-being. Visual and written data were gathered using collage and narrative diary methods, and presented and analysed as three individual case studies (anonymised as Michael, Sophie and Peter) and as a meta-analysis providing a broad picture of themes.
Findings
Findings showed similarities and differences in a number of key areas, so highlighting the importance of the smaller narratives within the broad picture of autism.
Originality/value
This study’s key contribution to autism research is that it blends IPA, narrative analysis and discourse analysis with distinct sites of analysis (narrative process, images of autism, audiencing, turning points and discourse). Furthermore, the flexible methodology employed facilitates inclusion of autistic voices by embracing their diverse communication preferences.
The purpose of this paper is to celebrate the manifold contributions made by Michael Thomas, marketing professor extraordinary.
Abstract
Purpose
The purpose of this paper is to celebrate the manifold contributions made by Michael Thomas, marketing professor extraordinary.
Design/methodology/approach
This paper is an exercise in autobiographical memory, coupled with the subjective personal introspective procedures advocated by many leading marketing scholars, most notably, Steven Gould and Morris Holbrook.
Findings
The paper shows that ornithology is an apt metaphor – analogy, rather – for Professor Thomas's many and varied contributions to marketing thought.
Originality/value
The paper comes closer than most to defining the quintessential Michael Thomas.
The purpose of this study is to show that despite the profound and commendable efforts of the SEC staff and many others in the legal system, aimed at combatting a billion-dollar…
Abstract
Purpose
The purpose of this study is to show that despite the profound and commendable efforts of the SEC staff and many others in the legal system, aimed at combatting a billion-dollar hedge fund manager fraud, the perpetrators were effectively not held accountable for the unlawful conduct and hence did not bear the consequences of the conduct. This case highlights the presence of a significant risk that hedge fund investors are not fully accounting for and very likely not earning a commensurate premium for it. During the 1999–2002 period, Lauer and Associates inflated hedge funds’ valuations, misrepresented the holdings of the funds, shared fake portfolios with investors, did not provide reasonable basis for the excessive valuations of the investee companies and manipulated their security prices. In 2009, Lauer was found guilty of violating anti-fraud provisions of the federal securities laws and was ordered to pay US$18.9m in prejudgment interest and to surrender US$43.6m in ill-gotten gains. Despite the substantial evidence, on 11 April 2011 Lauer was acquitted in federal court, of wire fraud and conspiracy to commit securities fraud. Five other associates received light sentences. Yet investors were around US$1.0bn which were never recovered or compensated.
Design/methodology/approach
The study applies clinical case analysis. The study produced detailed research and analysis of the of the US based Lancer Management Group fraud case. The focus is on the consequences to investors and other stakeholders in the hedge fund industry.
Findings
In 2009, Lauer was found guilty of violating anti-fraud provisions of the federal securities laws and was ordered to pay US$18.9m in prejudgment interest and to surrender US$43.6m in ill-gotten gains. Despite the substantial evidence, on 11 April 2011 Lauer was acquitted in federal court, of wire fraud and conspiracy to commit securities fraud. Five other associates receive light sentences. Yet investors were around US$1.0bn. Investors’ losses were never recovered or compensated.
Research limitations/implications
This is a clinical case study. It is not an empirical study. Findings should be carefully construed.
Practical implications
This study directs hedge fund investors and industry stakeholder to the real possibility of not fraud but also to the limited efficacy of the system in terms of providing protection and compensation to investors. Investors and stakeholders must pay close attention in the due diligence process to minimize probability of fraud.
Social implications
Hedge fund industry fraud leads to devastating consequences to investors and obviously to their wealth and very possibly adversely impact local economy and community.
Originality/value
This study presents many events that show the extent of the fraud and how it was conducted. This paper shows despite the extensive effort of the regulatory and judicial system, the perpetrators of the fraud were not held accountable for their actions. This case does not point toward a macro system failure. It highlights the presence of a real risk that investors are not accounting for and very likely not earning a commensurate reward for it.
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Curtis Fogel and Andrea Quinlan
This chapter examines sexually violent hazing as a form of group sexual assault, which involves multiple perpetrators in a single sexually violent act, in the context of junior…
Abstract
This chapter examines sexually violent hazing as a form of group sexual assault, which involves multiple perpetrators in a single sexually violent act, in the context of junior men's hockey in Canada. Research outside of the context of sport suggests that group sexual assaults are relatively rare. However, available evidence suggests that the prevalence of group sexual assaults perpetrated by male junior hockey players is significantly disproportionate to perpetration rates by men who do not participate in competitive sports. Drawing on examples from junior men's hockey in Canada, three main forms of group sexual assault are identified and explored in which multiple male junior hockey players have been reported for sexually assaulting: (1) new male team members through sexually violent hazing rituals, (2) female victims during team rookie nights or initiation parties and (3) a single female victim away from team activities. The data analysed include media files and written legal decisions involving group sexual assault allegations against 65 Canadian junior men's hockey players. This chapter reveals that each form is interconnected within the misogynistic culture of junior men's hockey in Canada, where group sexual assaults have long been tolerated, silenced and ignored by teams, leagues and legal officials.
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Todd S. Rushing, Ghassan Al-Chaar, Brian Andrew Eick, Jedadiah Burroughs, Jameson Shannon, Lynette Barna and Michael Case
This paper aims to qualify traditional concrete mixtures for large-scale material extrusion in an automated, additive manufacturing process or additive construction.
Abstract
Purpose
This paper aims to qualify traditional concrete mixtures for large-scale material extrusion in an automated, additive manufacturing process or additive construction.
Design/methodology/approach
A robust and viable automated additive construction process must be developed that has the capability to construct full-scale, habitable structures using materials that are readily available near the location of the construction site. Accordingly, the applicability of conventional concrete mixtures for large-scale material extrusion in an additive construction process was investigated. A qualitative test was proposed in which concrete mixtures were forced through a modified clay extruder and evaluated on performance and potential to be suitable for nozzle extrusion typical of additive construction, or 3D printing with concrete. The concrete mixtures were further subjected to the standard drop table test for flow, and the results for the two tests were compared. Finally, the concrete mixtures were tested for setting time, compressive strength and flexural strength as final indicators for usefulness in large-scale construction.
Findings
Conventional concrete mixtures, typically with a high percentage of coarse aggregate, were found to be unsuitable for additive construction application due to clogging in the extruder. However, reducing the amount of coarse aggregate provided concrete mixtures that were promising for additive construction while still using materials that are generally available worldwide.
Originality/value
Much of the work performed in additive manufacturing processes on a construction scale using concrete focuses on unconventional concrete mixtures using synthetic aggregates or no coarse aggregate at all. This paper shows that a concrete mixture using conventional materials can be suitable for material extrusion in additive construction. The use of conventional materials will reduce costs and allow for additive construction to be used worldwide.
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“Guantánamo lawyers” are a variegated group of lawyers from diverse practice settings, backgrounds, and beliefs. Drawing from interview and archival data, this chapter explores…
Abstract
“Guantánamo lawyers” are a variegated group of lawyers from diverse practice settings, backgrounds, and beliefs. Drawing from interview and archival data, this chapter explores why these lawyers have mobilized to work on Guantánamo matters. What processes engender “heterogeneous mobilization” (i.e., mobilization from different practice settings, and diverse professional, as well as political backgrounds, and beliefs) of lawyers? What are the impacts of such mobilization on the work of lawyers? Adopting a social movement lens and a contemporary historical perspective, this chapter identifies lawyers’ perceptions of their role vis-à-vis the “rule of law” as the most significant cross-cutting motivation for participation. The overlap in human rights orientation of legal nongovernmental organizations (NGOs) and the legal academy, and the corporate pro bono practice at top law firms, facilitates collaborative lawyering between lawyers. Despite some potential limitations of such collaborations, heterogeneous mobilization appears to contribute, at least in the case of Guantánamo, to a greater likelihood of resistance by lawyers to the retreat from individual rights in the name of national security.
Richard G. Brody and Kent A. Kiehl
The purpose of this paper is to explore the issue of violence with respect to white‐collar criminals.
Abstract
Purpose
The purpose of this paper is to explore the issue of violence with respect to white‐collar criminals.
Design/methodology/approach
The analysis is conceptual, focusing on the historical underpinnings of white‐collar crime and reviewing the evolution of white‐collar criminals.
Findings
Findings suggest that white‐collar criminals do display violent tendencies and, contrary to popular belief, can become dangerous individuals.
Practical implications
The paper represents an extremely useful and practical source for fraud examiners and other white‐collar crime investigators. Raising the awareness of investigators dealing with white‐collar criminals may prevent them from becoming victims of a violent act.
Originality/value
The paper fulfills a need to highlight a dangerous trend with white‐collar criminals in that they may be driven to violence against those involved in investigating their crimes.