|
| |
15
|
Yes
| | |
ADV
|
Add
|
| Axeon, N.V.
|
| Illustrates the effects of a management control system and the supporting management processes on one specific, major decision in a decentralized, multinational corporation. The situation, illustrates the real world application of many management accounting concepts, including incremental cost analysis, capital budgeting, sensitivity analysis, and transfer pricing. But perhaps more importantly, the case is about managing the cost/benefit tradeoffs that are inherent in a decentralized firm, especially the conflict between a parent and its foreign subsidiary. Dealing with these behaviors forces students to consider issues about organization design and control system administration. The case is a good vehicle for discussing the advantages and disadvantages of decentralization and the problems faced in administering a control system in a decentralized environment. |
|
| Merchant, Kenneth A. |
| Van der Stede, Wim A. |
|
8
|
Yes
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Beifang Chuang Ye Vehicle Group
|
| Describes a simple, but real, example of an uncontrollable factor affecting a company's results. The effects of the uncontrollable event—a change in laws—are huge. Thus the case makes it easy to motivate a discussion of whether managers and salesmen should be protected from the effects of this event, and if so, how. Also provides an opportunity for some useful secondary learning. Students can get an inkling about what managing in China is like. They will see, for example, that Beifang, like most Chinese companies, uses performance-dependent incentive compensation, even though Chinese is an avowedly communist country with a socialist market economy. |
|
| Lin , Thomas W. |
| Merchant, Kenneth A. |
| Van der Stede, Wim A. |
|
3
|
Yes
|
| Developing Country |
| For Profit |
|
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
| Catalytic Solutions, Inc.
|
| The Catalytic Solutions, Inc. (CSI) case was written to motivate a class discussion about some issues commonly related to the design of performance measurement and incentive systems in young, growing firms. The subject firm in this case is privately held, is still in a “pre-profit” situation, and is preparing itself for an IPO in, hopefully, the not-too-distant future. The case describes the company, its competitive advantages and strategy, and the elements of its employees' compensation package. For at least some employees, this package includes three elements: salaries, stock options, and an annual bonus. |
|
| Matejka, Michal |
| Merchant, Kenneth A. |
| Van der Stede, Wim A. |
|
8
|
Yes
| |
| General Management |
| Organizational Behavior |
|
BEG
|
Add
|
| Conglomerate, Inc. (A)
|
| A physician in charge of health care premiums in a large division of a Fortune 10 company is trying to devise ways to keep costs down. The (A) case has him looking at lots of data and trying to exercise leverage on providers to adopt his approaches by contracting with only one managed care plan. In the (B) case, his apparently successful plan falls apart when a large customer of another of the company's divisions (who lost revenue as a result of the cost-containment approaches) threatens to withhold purchases unless the new approaches are abandoned |
| |
12
|
No
| | |
INT
|
Add
|
| Conglomerate, Inc. (B)
|
| A physician in charge of health care premiums in a large division of a Fortune 10 company is trying to devise ways to keep costs down. The (A) case has him looking at lots of data and trying to exercise leverage on providers to adopt his approaches by contracting with only one managed care plan. In the (B) case, his apparently successful plan falls apart when a large customer of another of the company's divisions (who lost revenue as a result of the cost-containment approaches) threatens to withhold purchases unless the new approaches are abandoned |
| |
2
|
No
| | |
INT
|
Add
|
| Conservative Accounting in The General Products Division
|
| This case was written to motivate a ethical discussion of earnings management activities. The example presented here is different from most of those discussed because the earnings management activities described in the case decrease income. That is, the accounting is conservative. Conservatism makes more students conclude the actions are ethical. But aren't managers ultraconservative merely because they want to “save” profits they can turn in a later accounting period if needed? |
| |
1
|
Yes
| |
| Financial Accounting |
| General Management |
|
BEG
|
Add
|
| Consumers Union
|
| Looks at how the five forces affecting CU's industry have changed with the arrival of Internet competition for many of its services. Students must assess CU's strategy and how it should be changed. They also must consider how CU's activity set needs to be adjusted to fit with the new strategy. |
|
| Young, David W. |
| Noble, David |
|
19
|
Yes
| | |
ADV
|
Add
|
| Determination of Need Program
|
| A lengthy case describing a wide variety of issues surrounding the elimination of a certificate of need program in a state that has passed market-oriented healthcare legislation. |
| |
30
|
No
| | |
INT
|
Add
|
|
| |
3
|
No
| |
| General Management |
| Marketing |
| Operations Management |
|
BEG
|
Add
|
|
| |
2
|
No
| |
| General Management |
| Marketing |
| Operations Management |
|
BEG
|
Add
|
| Global Investors, Inc.
|
| This case was written to illustrate a transfer pricing problem in a service setting, here an investment management company. The issues and solutions are not as obvious as in a manufacturing setting where one division produces parts that are transferred to another division for further processing.
The case is a disguised version of a real conflict in which emotions were running high. The case exposes students to a broad range of issues that can be raised when negotiating transfer pricing. These include cost allocation methods, managers' interests and perceptions, organizational roles and conflicts, taxes, ownership structure and manager compensation, and ethics. The case also illustrates that there are often no obvious, clean solutions to transfer pricing problems. |
|
| Merchant, Kenneth A. |
| Sandino, Tatiana |
|
11
|
Yes
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Golden Parachutes?
|
| This case was written to illustrate the functioning of a compensation committee of a corporation's board of directors. The specific issue being discussed is the possible approval of a lucrative severance agreement for five members of top management. As with many such issues, the issue presented in the case does not have a clear answer. Judgment is required. |
|
| Merchant, Kenneth A. |
| Van der Stede, Wim A. |
|
4
|
Yes
| |
| General Management |
| Management Accounting |
| Organizational Behavior |
|
BEG
|
Add
|
| Hilda Cook
|
| The saga of a 90 year old woman diagnosed with liver cancer, demonstrating the need for greater coordination among hospitals, primary care physicians, and attending doctors. |
| |
5
|
Yes
| | |
BEG
|
Add
|
| Kelmscott Rare Breeds Foundation
|
| A long and complex case that requires students to assess how a management control system fits with a variety of other organizational activities, including strategy formulation, culture, authority, client management, motivation, and conflict management. The setting is an unusual one -- a nonprofit farm attempting to preserve vanishing breeds of farm animals. |
| |
33
|
Yes
| | |
ADV
|
Add
|
| Laverne General Hospital: The Orthopedic Center
|
| Contains some minimal information from the other Laverne case, but is stand-alone. Asks students to determine what other organizational processes have been at work to achieve the success in the OR and how, if at all, those processes will need to be modified when the hospital "exports" the system to its soon-to-be-opened orthopedic center. |
|
| Young, David W. |
| Heineke, Janelle |
|
26
|
Yes
| | |
INT
|
Add
|
|
|
| Young, David W. |
| Leddy, Sheila |
|
10
|
No
| |
| General Management |
| Marketing |
| Organizational Behavior |
|
INT
|
Add
|
|
|
| Anthony, Robert N. |
| Young, David W. |
|
8
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
| Note on Conflict Management
|
| Discusses the role of conflict in organizations, and the importance of managing it well if the organization is to learn as much about its environment as possible. |
| |
10
|
No
| |
| General Management |
| Organizational Behavior |
|
INT
|
Add
|
| Note on Cultural Maintenance
|
| Defines and discusses the importance of organizational culture. Addresses how leaders can manage culture using a variety of levers available to them. |
| |
12
|
No
| |
| General Management |
| Organizational Behavior |
|
INT
|
Add
|
| Note on Developing a Positioning Strategy
|
| Discusses the three steps needed to develop a positioning strategy: (1) Selecting a target market, (2) selecting a preferred group of competitors, and (3) deciding what makes your organization the best |
| |
2
|
No
| |
| General Management |
| Marketing |
|
BEG
|
Add
|
|
| |
7
|
No
| |
| General Management |
| Organizational Behavior |
|
BEG
|
Add
|
|
| |
8
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
|
| |
13
|
No
| |
| General Management |
| Management Control Systems |
|
INT
|
Add
|
| Note on Leadership
|
| Discusses the 7 levers that leaders can use to guide their organizations toward high performance. Links leadership to Chester Barnard’s Functions of the Executive, and contrasts the 7 levers with the McKenzie Ss in the 7S-model.
|
| |
11
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Note on Management Accounting in Context
|
| Discusses management control system design, and its link to activities such as strategy formulation, culture, customer management, conflict management, and motivation. Contains a managerial checklist and a practice case study. |
| |
15
|
No
| |
| General Management |
| Management Accounting |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
| Note on Management Control Systems in the Public Sector
|
| Contrasts “bureaucratic” control with “management control” and discusses ways that public sector organizations could achieve greater management control. Concludes that, although there are several barriers that inhibit a public sector organization from developing improved managerial control, there also are ways to overcome the barriers.
|
| |
11
|
No
| |
| General Management |
| Management Control Systems |
|
INT
|
Add
|
|
|
| Padovani, Emanuele |
| Young, David W. |
|
5
|
No
| |
| General Management |
| Management Control Systems |
|
INT
|
Add
|
| Note on Motivation
|
| Discusses the many issues involved in motivating employees, including the role of contingent compensation. Links the motivation process to several other organizational processes, such as culture and management control. |
| |
10
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Note on Operations Strategy
|
| The “classic” competitive dimensions are cost (low price), quality (high quality), flexibility (ability to respond to changes in demand volume and product mix) and delivery (speed of service). During the last decade or so, service has been added to these competitive priorities. This note discusses why and how. |
| |
3
|
No
| |
| General Management |
| Operations Management |
|
BEG
|
Add
|
|
| |
17
|
No
| |
| General Management |
| Operations Management |
| Organizational Behavior |
|
BEG
|
Add
|
| Note on the Characteristics of Nonprofit Organizations
|
| Discusses the technical and behavioral characteristics of nonprofit organizations. Technical characteristics relate to the difficulty of measuring outputs and assessing the relationship between inputs and outputs. This difficulty is unique to nonprofit organizations. Behavioral characteristics encompass factors that impede good management control. The note contains an appendix describing six categories (e.g., health care) of nonprofit organizations. |
| |
19
|
No
| | |
BEG
|
Add
|
Note on the Fundamentals of Responsibility Accounting
|
| Analyzes the relationship between cost accounting and responsibility accounting, and then looks at the various factors that must be considered in the design and use of a good responsibility accounting system. Discusses the responsibility accounting structure, and the management control process. |
| |
28
|
No
| |
| General Management |
| Management Accounting |
| Management Control Systems |
|
INT
|
Add
|
|
| |
7
|
No
|
| For Profit |
| Healthcare Management |
| Nonprofit |
|
| General Management |
| Operations Management |
|
INT
|
Add
|
| Note on Transfer Pricing
|
| Discusses the various issues that must be considered in setting transfer pricing, and how they can be resolved. |
| |
9
|
No
| |
| General Management |
| Management Control Systems |
|
BEG
|
Add
|
| Office of Community Development
|
| A case about where to place the budget branch: with the accountants or with the planners and programmers? It’s location will have a big impact on how budgeting takes place. |
|
| Young, David W. |
| Taylor, Graeme M. |
|
5
|
Yes
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
Omega Research Institute
|
| A research institute has changed its strategy but has not changed a variety of internal activities and processes to make them consistent with the new strategy. Students need to identify those processes that need redesign. They include authority and influence, conflict management, customer management, management control, motivation, and a few others. |
| |
11
|
Yes
| | |
INT
|
Add
|
| Percy Memorial Hospital
|
| A senior manager at a small community hospital in a very competitive environment is considering the establishment of a physician-hospital organization (PHO). There are seven issues that he must resolve in doing so. The issues are common to all PHOs. |
| |
11
|
Yes
| | |
INT
|
Add
|
Priority Health System
|
| An integrated delivery system is attempting to implement a clinical pathway for colon cancer. Many barriers exist to a successful implementation, including trying to coordinate care across several entities within the IDS. Many misfits among organizational processes, and some important behavioral issues. |
| |
13
|
Yes
| | |
INT
|
Add
|
| Southern California Edison
|
| The Southern California Edison (SCE) case motivates a discussion of whether companies should make adjustments for uncontrollable factors that affect the measures on which managers are being evaluated, and if so, how.
SCE faced a “tsunami-like” event-the California Energy Crisis of 2000 and 2001 caused, in part, by Enron managers' manipulation of the power markets. Interestingly, though, not all students will agree that the event was completely uncontrollable by management. Therefore, the case allows a discussion of which circumstances should be considered partially or completely uncontrollable by management, and commensurate with these judgments, which adjustments should be made to measured performance for which purposes.
|
|
| Merchant, Kenneth A. |
| Van der Stede, Wim A. |
|
10
|
Yes
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Southern Seattle University Health System (B)
|
| Similar to Southern State UHS, but in two parts. In the A case, students must consider the responsibility center structure in the department of medicine, and assess how the budget has been constructed. In the B case, they are given enough data to build a budget themselves on a spreadsheet, using cost drivers. |
| |
4
|
Yes
|
| Healthcare Management |
| Nonprofit |
|
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
| Superconductor Technologies, Inc.
|
| This case describes the compensation and incentive plans used by a high-technology company for its top-30 managers. The company is unusual in that it has been in business for 17 years yet has never earned a profit. As such, it can still be viewed as a start-up company, but a mature one. The compensation packages consist of base salary, cash bonuses, and stock options. The case provides opportunities to discuss issues, such as measurements, style of evaluations, and payout leverage, related to, particularly, the bonus and stock option components of these packages, as well as the entire compensation system. |
|
| Merchant, Kenneth A. |
| Van der Stede, Wim A. |
|
9
|
Yes
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| To Charge or Not to Charge . . .
|
| A case that contains a debate on the subject of when and where to use “user fees” instead of general property taxes to pay for public services. |
| |
8
|
No
| |
| General Management |
| Management Control Systems |
|
BEG
|
Add
|
| Town of Levinton
|
| A case on pricing water services where there are two prices needed: (1) to hook into the system and (2) for ongoing use. Many issues around cross-subsidization among various user groups. |
| |
5
|
Yes
| |
| General Management |
| Management Control Systems |
|
INT
|
Add
|
| Town of Rovereto
|
| A question of whether to purchase new snow plows for a city or to let the existing ones go and use private contractors for the snowplowing service |
| |
4
|
Yes
| |
| General Management |
| Management Control Systems |
|
BEG
|
Add
|
| Tsinghua Tongfang Co., Ltd.
|
| This case was written to illustrate the control systems used at upper management levels by a Chinese high-technology company. The case describes a number of bureaucratic controls that limit the autonomy of the company's managers. It also describes the company's performance evaluation and incentive systems and the company's desire to add a stock option plan when and if doing so becomes legal in China. U.S. students, in particular, might be surprised that a Chinese corporation has such lucrative incentive plans. Historically such plans were rare in China, but they are becoming more popular as China builds its “socialist market economy.”
Use of the case is best if students have either studied other control and performance evaluation and incentive systems so that they have a point of reference, or if they are at least somewhat familiar with the business situation in China. |
|
| Lin , Thomas W. |
| Merchant, Kenneth A. |
|
7
|
Yes
|
| Developing Country |
| For Profit |
|
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Usuluteca (B)
|
| A follow-on to the (A) case. The director of maternal and child health services is attempting to develop a policy for essential drugs. He has convened a meeting with many of the interest groups. Not surprisingly, they don’t agree. Students must identify the policy options and discuss the advantages and disadvantages of each. They also must do a stakeholder analysis. |
| |
5
|
Yes
| |
| General Management |
| Organizational Behavior |
|
INT
|
Add
|
| Waltham-Weston Hospital (A)
|
| After one year as the new president of a financially ailing community hospital having difficulties securing managed care contracts, Jim Salsbury must decide how to successfully implement a recently developed strategic plan whose cornerstone involves an affiliation, partnership, or merger with a major tertiary hospital or hospital system. His hospital is in a rapidly changing and highly competitive market. Its many constituencies may find the potential loss of autonomy troubling while prospective partners may find the institution too weak to seriously consider. |
| |
6
|
No
| |
| Finance/Financial Management |
| General Management |
|
INT
|
Add
|
| Waltham-Weston Hospital (B)
|
| This case is a follow-up to the WalthamWeston Hospital (A) and details the issues, meetings and negotiations between the key players that led to the merger of WWH into the emerging Boston based Pathway (Deaconess) network. |
| |
5
|
Yes
| |
| Finance/Financial Management |
| General Management |
|
INT
|
Add
|
| Wang Laboratories, Inc.
|
| A case where financial analysis combined with an assessment of general management practices can help explain many of the causes of a financial crisis. The objective for students is to determine when the crisis at Wang became apparent on the financial statements, and for what reasons. Students can also make arguments as to what actions could have prevented some of the company's financial problems. |
| |
6
|
Yes
| |
| Financial Accounting |
| General Management |
|
BEG
|
Add
|
| Westinghouse and Managed Care
|
| A rich and detailed case showing how Westinghouse manages its healthcare costs. No teaching note, but nevertheless can be an excellent vehicle for a class discussion on how corporations can manage their healthcare costs. Might be paired with the Conglomerate (A) and (B) cases. |
| |
20
|
No
| | |
ADV
|
Add
|
Wheeling Cardiology Associates
|
| Three cardiology groups wish to merge. Several themes are introduced, the major topic being anti-trust. An overview of anti-trust laws is provided in the case, and the particularly issue of anti-trust in health care is developed. The Herfindahl-Hirschman Index (HHI) is explained and suggested as a tool to be used to define market concentrations and identify potential anti-competitive situations. The protagonist is a consultant who may have to structure her analysis to meet her client’s needs rather in the most objective way possible. |
| |
10
|
Yes
| | |
ADV
|
Add
|