Synergy between ISA and manual auditing practises at Jain Chowdhary & Company, India

2011 ◽  
Vol 1 (3) ◽  
pp. 1-14
Author(s):  
Meghna Rishi ◽  
Anjana Singh
Keyword(s):  
Learning Outcomes ◽  
Financial Management ◽  
Subject Area ◽  
Internal Controls ◽  
Content Type ◽  
Teaching Objectives ◽  
The Cost ◽  
Source Of Information

Subject area Finance, accountancy, auditing. Study level/applicability Supports information systems audit (ISA), auditing practises and controls, corporate governance and internal controls and financial management modules, business administration and MBA programmes. Case overview The case study focuses on the implementation of ISA and information technology in the highly responsible task of executing financial audits The case emphasises on the fact that the advantages of ISA can only be reaped when they are amalgamated with an auditor's scrutiny, sharp eye, extensive knowledge of auditing systems and accounting principles and a rich experience of the auditing function. The suggested synergy also facilitates a reduction of around 60 per cent, in the cost of executing the audits and the man-hours required to complete the audit, as in the case of Jain Chowdhary & Company. Expected learning outcomes The case helps students to comprehend the relevance of audit trail. It emphasises on the importance of identifying the source of information and tracking raw data backward. It familiarises the students with the complexities involved in a real audit and emphasises on the role of logic, intelligence, diligence, patience and farsightedness while performing the auditing function. It is important for them to understand how White collar crimes take place in real business economy. This case, hence exposes students to these nuances and can make a student, from a non-commerce background, understand the key elements of efficient auditing. (Elaborate teaching objectives are appended in the teaching note.) Supplementary materials Teaching note.

Royal Enfield motorcycles: reviving the brand

2013 ◽  
Vol 3 (8) ◽  
pp. 1-12 ◽  
Author(s):  
Sanjeev Prashar ◽  
Harvinder Singh ◽  
Kranthi Kiran Gude ◽  
Saif Uddin Shaik
Keyword(s):  
Learning Outcomes ◽  
Business Strategy ◽  
Graduate Program ◽  
Brand Management ◽  
Subject Area ◽  
Marketing Mix ◽  
Product Management ◽  
Content Type ◽  
The Cost

Subject area Marketing. Study level/applicability The case is intended for students pursuing post-graduate program in management and studying courses like marketing, brand management and product management. Case overview This case discusses marketing decisions taken by Royal Enfield Motors Ltd for its popular motorcycle brand Enfield. Starting from the genesis of the brand and the company, this case deliberates the stage when it faced the dilemma of whether to shutdown, sell-off or revive the business. The situation was the outcome of unfavourable environmental forces and inappropriate strategies adopted by the company. This case notes how the company evolved its marketing mix to revive the brand. Expected learning outcomes The case study has been documented with the aim of helping students to: understand the making of an aspirational brand, analyse how a static offer and positioning can become obsolete in a dynamic marketplace, appreciate how pertinent marketing-mix improvements may lead to the revival of a decaying brand and company, learn about the risks associated with entering into a new market segment at the cost of an existing segment, analyse the viability of the business strategy in light of the competition from international players. Supplementary materials Teaching notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes.

Gold Valley Chemical Corporation Dubai

2011 ◽  
Vol 1 (1) ◽  
pp. 1-4
Author(s):  
Gwendolyn Rodrigues
Keyword(s):  
Change Management ◽  
Learning Outcomes ◽  
United Arab Emirate ◽  
New Products ◽  
Subject Area ◽  
Content Type ◽  
Chemical Corporation ◽  
Innovation And Change ◽  
Business And Management

Subject area Entrepreneurship, innovation, change management. Study level/applicability Undergraduate and Postgraduate Business and Management. Case overview This case study focuses on the development of a young entrepreneur in an indigenous industry in Dubai, United Arab Emirate. His entrepreneurial zeal resulted in the creation of a culture of innovation. His fascination for change spurred him to develop new products and he won accolades for innovation. Expected learning outcomes This case can be used to teach entrepreneurial development, innovation and change management. Supplementary materials Teaching notes are also available.

The role of the Troika on the Greek central government accounting reforms

2018 ◽  
Vol 31 (3) ◽  
pp. 316-330 ◽  
Author(s):  
Sandra Cohen ◽  
Sotirios Karatzimas
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Central Government ◽  
Case Study Research ◽  
Extreme Case ◽  
Resource Dependency ◽  
Reform Process ◽  
Content Type

Purpose The purpose of this paper is to explore the role of the Troika’s advent played in the progress of the budgeting and the financial reporting systems reform at the Greek central government level. Design/methodology/approach The approach of an extreme country case study is adopted. The data used in the paper have been identified through document analysis performed on the relevant documents produced by the Troika, the Greek Ministry of Finance, and other relevant sources. The reform process is seen through the lens of the neo-institutional theory and the resource dependency theory. Findings Although both reforms targeted the introduction of best international practices – particularly useful in periods of financial distress and scarce resources – the advent of the Troika affected their progress and changed the priorities. As a result, the reform was redirected toward strengthening the cash budgeting system. Research limitations/implications The study is subject to the limitations of an extreme case study research. Practical implications This is a case where resource dependency changes political priorities and directions and affects the evolvement of state budget and accounting reforms under way. Originality/value The role of external fund providers in public sector financial management reform priority-setting, in the case of a developed Eurozone country, is analyzed. The study contributes to the research agenda on accounting practices in times of austerity.

Amazon India’s “Apni Dukaan”: branding strategy

2018 ◽  
Vol 8 (3) ◽  
pp. 1-15
Author(s):  
Neetu Yadav ◽  
Mahim Sagar
Keyword(s):  
Brand Management ◽  
Subject Area ◽  
Current Status ◽  
Branding Strategy ◽  
Content Type ◽  
Global Brand ◽  
Branding Strategies ◽  
Fierce Competition

Subject area Brand Management, Branding Strategy, Strategic Management. Study level/applicability The case study is suitable for postgraduate management programs, such as MBA, Executive MBA and executive development programs. Case overview This case study provides a detailed analysis of Amazon India’s branding strategy by way of analyzing popular branding campaigns such as “Try to kar”, “Aur Dikhao”, “Kya Pehnu” and “Apni Dukaan” that enabled the global brand to reach to the masses of Tier-II and Tier-III cities in India. Facing fierce competition from existing market leaders such as Flipkart and Snapdeal, Amazon India strategizes to attract Indian consumers by rightly capturing their behavior in terms of demanding “highest power of options”, “fashion choices”, “originality” and “trust” with its local flavored advertisement campaigns enabling it to create a “trusted, reliable and local” brand identity. With the help of sufficient data and numbers about the industry, company and competitors, the analysis presents a clear picture of the current status of Amazon in the Indian e-commerce space and leaves the readers with food for thought concerning whether this “culture-specific” branding strategy will enable Amazon to become the number one choice for Indian online shoppers in the near future. Expected learning outcomes This case study helps students to understand how global MNCs use unique branding strategies to capture mass-markets in e-commerce business, the role of culture-specific aspects in developing differentiation strategies and the role of local flavors in branding strategies and internationalization. Supplementary materials Teaching notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes. Subject code: CSS 8: Marketing.

Reviving heritage brands – the case of Petrodvorets Watch Factory

2016 ◽  
Vol 6 (1) ◽  
pp. 1-18
Author(s):  
Johanna Frösén ◽  
Mikko Laukkanen
Keyword(s):  
Learning Outcomes ◽  
Consumer Behaviour ◽  
Brand Management ◽  
Subject Area ◽  
Russian Market ◽  
Advanced Level ◽  
Content Type ◽  
Entrepreneurial Marketing ◽  
Teaching Objectives ◽  
Challenges And Opportunities

Subject area Branding and brand management. Study level/applicability This case is intended for advanced-level marketing courses (MSc, MBA and EMBA). Students should have some familiarity with central marketing issues and concepts, specifically related to segmentation, targeting and positioning; branding and brand management; and consumer behaviour. Case overview This teaching case concentrates on branding in an emerging markets context, heritage branding, brand revival and entrepreneurial marketing. The case illustrates the challenges and opportunities related to re-launching a heritage brand in the Russian market. Expected learning outcomes The teaching objectives of the case are to provide students with an understanding of how branding tools are applied in an entrepreneurial context and how brands, especially heritage brands, are revived and managed. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes. Subject code Marketing.

Employing CSR in SME development to survive Arab Spring fluctuations – the case of Egypt: General Authority for Investment (GAFI)

2013 ◽  
Vol 3 (1) ◽  
pp. 1-6
Author(s):  
Hadia Hamdy Abdel Aziz ◽  
Menatallah Darrag
Keyword(s):  
Economic Development ◽  
Learning Outcomes ◽  
Arab Spring ◽  
Subject Area ◽  
Content Type ◽  
World Class ◽  
Corporate Social ◽  
The Arab Spring ◽  
Clinic Program

Subject area Business ethics, sustainability and economic development. Study level/applicability This case is suitable for both advanced undergraduate and postgraduate levels. Case overview The case presents a pioneering initiative run by the Egyptian General Authority for Investment (GAFI) to mitigate the implications of the 25th of January revolution on SMEs. The case describes the “Business Clinic” program that was designed to provide SMEs with world class consultancy services through the CSR programs of large local and multinational consultancy firms. Expected learning outcomes The case should help students in: defining corporate social responsibility and describing its importance; describing the role of SMEs in economic development; identifying the different growth obstacles that face SMEs; relating theories in different managerial fields that could be linked to CSR and development; investigating the Arab Spring and describing its repercussions on economic development and sustainability; and illustrating CSR role in solving SME problems. Supplementary materials Teaching notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes.

Examining the mediating role of learning engagement, learning process and learning experience on the learning outcomes through localized real case studies

2014 ◽  
Vol 56 (4) ◽  
pp. 287-302 ◽  
Author(s):  
Mathews Nkhoma ◽  
Narumon Sriratanaviriyakul ◽  
Hiep Pham Cong ◽  
Tri Khai Lam
Keyword(s):  
Learning Outcomes ◽  
Case Studies ◽  
Undergraduate Students ◽  
Learning Process ◽  
Learning Experience ◽  
Learning Engagement ◽  
Content Type ◽  
Mediating Role

Purpose – The purpose of this paper is to understand the impact of real, localized case studies on students’ learning engagement, the learning process and learning experience and the role of such case studies in influencing students’ learning outcomes. Design/methodology/approach – Data were collected from 400 undergraduate students through an online questionnaire immediately after discussion of the case in Business Information Systems classes. Student learning from the case study was measured by two components consisting of case knowledge and case perceptions. The student course engagement questionnaire was used to examine engagement in skills, emotions, participation and performance while the study process questionnaire was administered to assess students’ learning approaches. Additionally, the seven predominant roles of the feedback were used to analyse students’ learning experience. Finally, students’ learning outcomes were assessed both in group performance and individual performance. Structure equation modelling was applied to test the causal model. Findings – The results revealed that the case study had a positive influence on students’ engagement in skills and emotions. Moreover, case perceptions led students to surface approach in their learning. Furthermore, case knowledge had a positive impact on the learning experience. Research limitations/implications – The study suggests that localized case studies should be designed cautiously. Furthermore the method of instruction regarding the method must be clearly explained for undergraduate students. Future research should consider a way of evaluating academic achievement as a result of using localized cases. Originality/value – The findings reported in the paper contributed to an area of educational research by emphasizing on the mediating role of learning engagement, the learning process and the learning experience.

Customer centricity for growth – Yes Bank experience

2013 ◽  
Vol 3 (2) ◽  
pp. 1-16 ◽  
Author(s):  
Dhananjay Bapat ◽  
Asha Naik
Keyword(s):  
Financial Performance ◽  
Learning Outcomes ◽  
Customer Service ◽  
Subject Area ◽  
Executive Development ◽  
Content Type ◽  
Strong Focus ◽  
Customer Centricity ◽  
The Relationship

Subject area Marketing, strategy. Study level/applicability This case is suitable for post graduate and executive development students. Case overview The case provides perspectives of customer centric practices of Yes Bank which has the objective of becoming the best quality bank of the world in India. The case study outlines how Yes Bank has become the fastest growing bank by its strong focus on customers through its committed and innovative employees. The customer centricity develops strong existing relationships and focuses on providing exceptional customer service, leading to better financial performance. Expected learning outcomes These include: highlighting the characteristics of customer centric organizations; discussing how Yes Bank practised customer centricity despite the limitation of being a new bank with no experience; describing the key differentiators and comparing with those of other banks; and establishing the relationship between customer centric practices with financial performance. Supplementary materials Teaching notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes.

Resort-based or resource-based tourism? A case study of Jamaica

2014 ◽  
Vol 4 (2) ◽  
pp. 1-19 ◽  
Author(s):  
Gaunette Marie Sinclair-Maragh
Keyword(s):  
Learning Outcomes ◽  
Tourism Development ◽  
Tourism Industry ◽  
Content Type ◽  
Tourism Management ◽  
Hospitality And Tourism Management ◽  
The Future ◽  
Hospitality And Tourism

Title – Resort-based or resource-based tourism? A case study of Jamaica. Subject area – This case study can be used in the following subject areas: tourism management; tourism policy; tourism planning and development; destination marketing and management; hospitality and tourism management; special event planning and management; and attraction management. Study level/applicability – This case study is useful to both undergraduate and graduate students specializing in hospitality and tourism management. Case overview – This case study explored the nature of two forms of tourism development; resort-based and resource-based, and aimed to determine which is the more viable and sustainable option for the future of tourism in Jamaica, an island destination in the Caribbean which depends highly on the tourism industry. The literature established that both forms of tourism are challenged by several and varying factors and so their synergistic integration appears to be the most functional option for sustainable tourism development in Jamaica along with the involvement of the relevant stakeholders. Expected learning outcomes – The students should be able to: Distinguish between resort-based tourism and resource-based tourism by identifying the elements and attributes that make them different. ▪Explain the usefulness and drawbacks of both types of tourism model. ▪Discuss the nature of culture and heritage tourism and eco-tourism. ▪Analyze Jamaica's tourism model from the nineteenth to the twenty-firstst century by assessing the changes and developments. ▪Discuss the role of government in facilitating the development of a “wholisitic tourism model” that will facilitate the synergy of resort-based tourism and resource-based tourism. ▪Assess the role of the private sector in encouraging and facilitating resource-based tourism. Supplementary materials – Teaching notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes. Social implications – This case study conceptually and empirically analyzed the tourism model in Jamaica to ascertain whether or not the future of Jamaica's tourism should remain dependent on resort-based tourism or should it opt for resource-based tourism as a more viable and sustainable option. The discussion however, indicates that resort-based tourism can synergize with resource-based tourism to achieve sustainable development along with the involvement of all the relevant stakeholders including the government, hotel operators and the residents. The case synopsis likewise presented a concise summary of the literature reviewed regarding the concepts of resort-based tourism and resource-based tourism; and the case of Jamaica's tourism.The learning outcomes are intended to guide the teaching- learning process and stimulate students' understanding of the concepts of resort-based tourism and resource-based tourism and their specific implications in terms of tourism development in Jamaica. This knowledge can also be generalized to other destinations with similar historical background and tourism resources. The applied questions will guide the discussions and provide additional resources for assessment purposes. They will also help the students to critically assess the dynamics of tourism development.The case synopsis is consistent with the learning outcomes, corresponding applied questions and course recommendations. A total of two to three-hours teaching session can be used to discuss the constructs, analyze the case in point and answer the applied questions.

King's Biscuits Berhad: crafting the next move?

2011 ◽  
Vol 1 (1) ◽  
pp. 1-4 ◽  
Author(s):  
Boon-In Tan ◽  
Garry Wei-Han Tan ◽  
Keng-Boon Ooi
Keyword(s):  
Learning Outcomes ◽  
Real Life ◽  
Subject Area ◽  
Product Lines ◽  
Content Type ◽  
Marketing Environment ◽  
Future Challenges ◽  
Real Practice ◽  
Study Student

Subject area Management, marketing and branding and strategy. Study level/applicability Undergraduate and postgraduate management courses. Case overview This is a real-life case involving a confectionery manufacturer in Malaysia where it has grown over the years. As the market becomes more competitive, more challenges are confronting the company. Although there is still profit to be made, the margin is declining. Hence, the management of King's Biscuits Berhad must embark on the marketing environment scanning to prepare the company for future challenges and to ensure continued existence. As in the case of most strategy cases, little guidance was available for the students to reflect upon. Expected learning outcomes With the completion of this case study; student will be able to familiarize with the exercise of marketing environment scanning, determine the branding, product lines and positioning issues, adopt the marketing mix concept into real practice, and have the opportunity to visualize a true business scenario and simulate their minds and thinking towards managing a business. Supplementary materials Teaching note.

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