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Search results with a darker orange shading indicate that the product is a teaching module.

Earnings Management: Causes, Techniques, and Transparent Financial Reporting

Author: Mintz, Steven
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006

[This document has not yet been rated] 34612 views

Earnings management occurs when managers use judgments to purposefully alter operating results to mislead stakeholders into thinking the company is doing better than it really is or to gain a personal advantage.

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Maximizing Shareholder Value: What Are Shareholders' Interests?

Author: Scully, Maureen
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2005

Faculty Rating: 3 stars3 stars3 stars3 stars3 stars [1 Faculty Rating] 26497 views

Maximizing shareholder value (MSV) guides many business decisions and quickly becomes part of business school students' vocabulary. However, it is important to understand shareholders' interests more precisely. This Teaching Module considers that shareholders might prefer maximization at the level of their portfolio or an industry, not at the individual firm level. It focuses on the underlying question: What are shareholders' interests...

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GVV Curriculum: Home Page

(Available to all users) Introduction, Annotated Table of Contents, Teaching Modules

Author: Gentile, Mary C.
Product Type:
Source: Giving Voice to Values Curriculum Initiative
Publication Year: 2009

[This document has not yet been rated] 23958 views

Giving Voice to Values (GVV) is an innovative research and curriculum development project, launched by The Aspen Institute Business and Society Program and Yale School of Management. This page serves as the homepage for Faculty for GVV materials...

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The Promise and Perils of Globalization: The Case of Nike

Author: Locke, Richard
Product Type: Cases
Source: This case is published as a chapter, “The Promise and Perils of Globalization: The Case of Nike”, in the book Management: Inventing and Delivering Its Future.
Publication Year: 2003

[This document has not yet been rated] 18743 views

This case study of Nike Inc. traces the evolution of Nike's policies and practices vis-à-vis labor and environmental standards. The case illustrates the company's evolving definition and commitment to good corporate citizenship and the continuing controversy surrounding the company's practices in this arena.

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Preparing to be the Stakeholder Relationship Manager: The Case of Wal-Mart

Authors: Scully, Maureen; Roberts, Alex
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2007

[This document has not yet been rated] 17980 views

This Teaching Module now includes a Teaching Note for Faculty. The job description for Wal-Mart's recently created "Senior Director for Stakeholder Management" seeks "an innovative, out-of-the-box thinker" who can work on the company's commitments in areas including labor and wages, health care, product sourcing, and the environment. Are business schools today training leaders who could fill this role?

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Accounting Fraud at WorldCom

Authors: Kaplan, Robert S.; Kiron, David
Product Type: Cases
Source: Harvard Business School
Publication Year: 2004

[This document has not yet been rated] 14949 views

The case provides sufficient detail to allow for a full discussion of the pressures that lead executives and managers to "cook the books," the boundary between earnings smoothing or management and fraudulent reporting, the role for internal control systems and internal audit to prevent or rapidly detect accounting fraud, the expectations about governance processes performed by external auditors and the board of directors, and the pressure and consequences when middle managers follow orders that they know are wrong...

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Access Teaching Module

Authors: Johnson, Jennifer; Scully, Maureen
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2009

Faculty Rating: 5 stars5 stars5 stars5 stars5 stars [1 Faculty Rating] 14594 views

Access, to new markets and materials, to new sources of labor and information, to new communities and new ideas, is crucial to business, and can also serve as a way to spread the benefits of economic development to people and their communities. How does access bring value to business and society and can it also be used to reduce the downside of globalization?

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Giving Voice to Values Curriculum: Home Page

(Available to all users) Introduction, Annotated Table of Contents, Teaching Modules

Author: Gentile, Mary C.
Product Type: Essays and Concept Papers; Syllabi
Source: Giving Voice to Values Curriculum Initiative
Publication Year: 2009

[This document has not yet been rated] 12796 views

Drawing on both the actual experiences of business practitioners as well as cutting edge social science and management research, Giving Voice to Values fills a long-standing and critical gap in business education by expanding the definition of what it means to teach business ethics.

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Sarbanes-Oxley Act: What Has it Wrought?

Author: Keating, Elizabeth
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006

[This document has not yet been rated] 10834 views

The Sarbanes-Oxley Act is the most significant piece of corporate securities legislation since the Securities Act of 1933 and The Securities and Exchange Act of 1934. The Act's requirements are significant and have brought about substantial change in the work and role of auditors and the operations and financial disclosures of publicly traded corporations. However, this change has not been costless. This Teaching Module complements "Sarbanes Oxley Act: How Did We Get Here?"...

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What the Law Allows

Author: Gentile, Mary C.
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2005

[This document has not yet been rated] 10351 views

This module – What the Law Allows – was created because some faculty mentioned how it is often assumed that managers and directors are required to take actions that serve shareholders by maximizing short term share price. They wanted to examine those areas where the law allows managers and directors to consider other stakeholders and the firms' longer term well-being. Accordingly, this module focuses on the following question...

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The Social Responsibility of Business is to Increase its Profits

Author: Friedman, Milton
Product Type: Essays and Concept Papers; Magazine / Newspaper Articles; Speeches
Source: The New York Times Magazine, September 13, 1970.
Publication Year: 1970

[This document has not yet been rated] 10237 views

"When I hear businessmen speak eloquently about the "social responsibilities of business in a free-enterprise system," it's obvious that they believe that they are defending free enterprise

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Mining and Metals: Five Issues with Broad Implications

Authors: Shattuck, Rachel; Scully, Maureen
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2008

[This document has not yet been rated] 9557 views

The mining and metals industry offers many challenging questions and useful lessons for MBA students. This teaching module helps professors raise these topics in the classroom by bringing together a variety of different materials from different sources that can be used both as background reading and as the focus of class discussion...

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Teaching Module on Low-Wage Work in The Coming Economy

Author: Johnson, Jennifer
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2009

[This document has not yet been rated] 9373 views

This Teaching Module addresses key issues around low-wage work in the American economy. Its purpose is to introduce the theme of low-wage work and discuss competing sides of the issues it raises for managers, as well as provide examples of solutions businesses have used to address some of the challenges raised by low-wage work.

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Sarbanes-Oxley Act: How Did We Get Here?

Author: Keating, Elizabeth
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2006

[This document has not yet been rated] 9336 views

The Public Company Accounting Reform and Investor Protection Act, known as “Sarbanes-Oxley Act”, was passed in 2002 following a series of corporate bankruptcies and allegations of executive management malfeasance, most notably Enron and WorldCom. The regulation of securities had not been this significantly altered since...

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Innovation Corrupted: The Rise and Fall of Enron (A, B)

Author: Salter, Malcolm S.
Product Type: Cases
Source: Harvard Business School
Publication Year: 2005

[This document has not yet been rated] 9289 views

Presents a brief historical overview of Enron's rise, its strategic successes and failures...

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Amway in China (A, B)

A New Business Model; Adapting to a Changing Environment

Authors: Tan, David; Tan, Justin
Product Type: Cases
Source: Richard Ivey School of Business
Publication Year: 2009

Faculty Rating: 1 stars1 stars1 stars1 stars1 stars [1 Faculty Rating] 8273 views

Amway is a large manufacturer of household products that uses the direct selling approach. It has expanded into different markets over the years, most recently the Chinese market. However, the company must look at its strategy after the Chinese government implements regulations on the direct marketing business model...

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Teaching Module on the Future of Fashion

Authors: Johnson, Jennifer; Wu, Gina
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2010

[This document has not yet been rated] 8013 views

This Teaching Module uses the context of the fashion industry to discuss topics that are shaping the future of all industries. These topics include sustainable resource management, the challenges and opportunities of global growth, workforce management, and the role of ethical consumption in business.

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For Whom are Corporate Managers Trustees?

Author: Dodd, E. Merrick
Product Type: Journal Articles
Source: Harvard Law Review, 1932 vol. 45 no. 7: 1145–1163
Publication Year: 1932

[This document has not yet been rated] 7877 views

The author argues that public opinion is moving toward a view of business corporations as institutions with a social service as well as a profit-making function...

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Farmacias Similares

Private and Public Health Care for the Base of the Pyramid in Mexico

Authors: Chu, Michael; Garcia-Cuellar, Regina
Product Type: Cases
Source: Harvard Business School
Publication Year: 2007

[This document has not yet been rated] 7790 views

This case profiles a retail model for low-income markets and examines the role of private enterprise and profits in the health care of low-income populations, the creation of social value in commercial enterprises, and possible implications for public policy.

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Advertising Ethics Cases: Reasons, Rationalizations, Biases, and Heuristics

Author: Drumwright, Minette E.
Product Type: Cases
Source: Available on CasePlace.org
Publication Year: 2005

[This document has not yet been rated] 7694 views

Six fictionalized scenarios of ethical dilemmas in advertising.  

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Energy Efficiency Teaching Module

Author: Johnson, Jennifer
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2009

[This document has not yet been rated] 7672 views

At its core, energy efficiency is about doing more with less. In times of a down economy and uncertain energy prices, the importance of saving energy seems clear; over the long term, however, how does a focus on energy efficiency make sense for business? Business is both uniquely suited to address the problems of energy efficiency and to reap the potential rewards of those solutions, if it is able to meld social and profit constraints into a plan for an innovative energy future. The purpose of this Module is to discuss energy efficiency as a strategic solution rather than a defensive reaction, and to present ways to manage challenges and make the most of opportunities at this intersection of business and society.

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Wal-Mart's Sustainability Strategy

Authors: Plambeck, Erica; Denend, Lyn
Product Type: Cases
Source: Stanford University
Publication Year: 2007

[This document has not yet been rated] 7418 views

Senior executives at Wal-Mart launched the company's new sustainability strategy in 2005. The case describes their efforts to keep environmental improvement tightly coupled with business values and profitability.

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University of South Carolina


Author:
Product Type: Partner Pages
Source:
Publication Year: 2010

Best known for its innovations in international business education and research, the Darla Moore School of Business has a history of preparing business leaders for the ever-changing global marketplace through a blend of academic rigor and real-world experience.

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Bombardier Versus Embraer: Charges of Unfair Competition

Authors: Conklin, David W.; Hunter, David
Product Type: Cases
Source: Richard Ivey School of Business
Publication Year: 1999

[This document has not yet been rated] 7381 views

One of Canada's high-tech success stories, Bombardier, changed the airline industry with the introduction of its short-haul turbo-prop planes and jets in the early 1990s. By the mid-1990s, a new player from Brazil, Embraer, had entered the market and was capturing a lot of business from Bombardier...

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Investments and Returns: Who Has Legitimate Claim on the Returns of the Firm?

Authors: Scully, Maureen; Gentile, Mary C.
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2004

[This document has not yet been rated] 7104 views

Corporate governance and accountability are examined through case studies, background conceptual pieces, and articles from the business and popular press. The background readings are by Professor Margaret Blair and colleagues, whose work challenges conventional assumptions about the primacy of shareholders among corporate stakeholders, based on legal precedent and best practices for long-term firm viability.

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Rejuvenating Wal-Mart's Reputation

Author: Hemphill, Thomas A.
Product Type: Cases
Source: Business Horizons
Publication Year: 2005

[This document has not yet been rated] 6824 views

Wal-Mart, the world's largest retailer, was named by Fortune as the "most admired company in America" for the years 2003 and 2004. However, these and other accolades have not quieted a chorus of critics...

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Wal-Mart: A Progressive Success Story

Author: Furman, Jason
Product Type: Research Notes / Working Papers
Source: The Center for American Progress
Publication Year: 2005

[This document has not yet been rated] 6578 views

This article reviews the economic evidence on the impact of Wal-Mart on consumers, the impact of Wal-Mart on its workers and workers in the retail sector, and the impact of public subsidies on Wal-Mart...

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International Sourcing in Athletic Footwear: Nike and Reebok

Author: Rosenzweig, Philip M.
Product Type: Cases
Source: Harvard Business School
Publication Year: 1994

[This document has not yet been rated] 6497 views

Nike and Reebok, the two largest athletic footwear companies, look to contractors in Asia to manufacture their shoes. Sourcing from Asia offers advantages of low cost and flexibility, but raises questions about human rights and corporate responsibility...

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Hurricane Katrina: Business School Classroom Discussions in its Aftermath

Authors: Scully, Maureen; Roberts, Alex; CasePlace.org
Product Type: Teaching Modules
Source: CasePlace.org
Publication Year: 2005

[This document has not yet been rated] 6450 views

As classes resumed in early September 2005, many students wanted to talk about Hurricane Katrina, its aftermath, and its implications on our society and us as business professionals. This collection poses ways to bring the topic of Katrina into the business school classroom, drawing upon but also analyzing and moving beyond what appears in the daily press.

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Framing Social Issues for Business

Authors: Scully, Maureen; CasePlace.org
Product Type: Reading Collections
Source: The Aspen Institute Center for Business Education
Publication Year: 2004

[This document has not yet been rated] 6321 views

As policy and business issues continue to intersect, it has become increasingly important for various stakeholders to frame issues in business terms, in order to "sell" them to businesses and generate greater attention.

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Doing Better at Doing Good: When, Why and How Consumers Respond to Corporate Social Initiatives

Authors: Bhattacharya, C.B.; Sen, Sankar
Product Type: Journal Articles
Source: California Management Review
Publication Year: 2004

[This document has not yet been rated] 6264 views

Although companies are devoting significant resources to corporate social responsibility (CSR) initiatives, insights into the optimal formulation, implementation, and effectiveness estimation of CSR strategies are currently scarce. This article takes an in-depth look at when, why, and how CSR works from a consumer's perspective...

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NES China: Business Ethics (A, B)

Authors: Zhang, Xin; Dietz, Joerg
Product Type: Cases
Source: Richard Ivey School of Business
Publication Year: 2002

[This document has not yet been rated] 6264 views

NES is one of Germany's largest industrial manufacturing groups. The company wants to set up a holding company to facilitate its manufacturing activities in China. NES's government affairs co-ordinator finds herself in a difficult position when she proposes that gifts should be given to government officials in order to establish a working relationship that will better NES's chance of having its application approved...

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Hong Kong Disneyland: Where is the Magic?

Authors: Yim, C; Lau, J
Product Type: Cases
Source: Asia Case Research Centre, The University of Hong Kong
Publication Year: 2007

[This document has not yet been rated] 6227 views

Hong Kong Disneyland was the Walt Disney Company's third international theme park outside America, after Tokyo and Paris. This case can be used to explore what could be done to enhance the smooth delivery of the Disney into an Asian cultural setting.

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People Management Fiasco in Honda Motorcycles and Scooters India Ltd.

Author: Saini, Debi S.
Product Type: Cases
Source: University of Hong Kong
Publication Year: 2006

[This document has not yet been rated] 6152 views

Multinationals often make judgmental errors regarding cross-cultural issues and the business environments prevailing in foreign countries. Honda Motorcycles and Scooters India Ltd. (HMSI), a wholly owned subsidiary of Honda Motor Company Limited, Japan, established its plant in India in 1999 and made mistakes in handling people-management issues.

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Wal-Mart Stores

“Everyday Low Prices” in China

Authors: Farhoomand, Ali F.; Wang, Iris
Product Type: Cases
Source: Asia Case Research Center, University of Hong Kong
Publication Year: 2006

[This document has not yet been rated] 6110 views

This case provides students with a basic understanding of the concept of competitive advantage and its sources through a discussion of Wal-Mart's success in the U.S. It also discusses the challenges of replicating a successful domestic strategy in a different market environment, explores whether a firm is able to transport its competitive advantage from one market to another using the example of Wal-Mart's entry into China, and thinks about potential strategies that Wal-Mart China should consider going forward.

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The Shakedown: Should Customer Strategy Solutions Pay Off the Tax Officials?

(Public Goods Example 2: A Good Legal System)

Author: Bodrock, Phil
Product Type: Cases
Source: Harvard Business Review
Publication Year: 2005

[This document has not yet been rated] 6101 views

Customer Strategy Solutions, a California-based developer of order fulfillment systems, is facing a shakedown. Six months after the firm's CEO, Pavlo Zhuk, set up a software development center in Kiev, local bureaucrats say the company hasn't filed all the tax schedules it should have...

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Hong Kong's Financial Crisis 1997-1998

(Problems of Expectations Example: Market Bubbles)

Authors: Cascales, Maria J.; Whitman, John
Product Type: Cases
Source: Asia Case Research Center, School of Business, University of Hong Kong
Publication Year: 1999

[This document has not yet been rated] 6095 views

The Asian miracle turned into a nightmare in 1997. Thailand triggered the region's free-fall when the baht was delinked from the US dollar in July. This sent other Asian currencies tumbling as speculators took advantage of profit opportunities...

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Coca-Cola India's Corporate Social Responsibility Strategy

Authors: Faheem, Hadiya; Purkayastha, Debapratim
Product Type: Cases
Source: ICMR Center for Management Research
Publication Year: 2009

Faculty Rating: 5 stars5 stars5 stars5 stars5 stars [1 Faculty Rating] 6073 views

This case details the activities taken up by Coca-Cola India's management and employees to contribute to the society and community in which the company operates.

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Dow Corning and the Silicone Breast Implant Controversy

Author: Lawrence, Anne T.
Product Type: Cases
Source: North American Case Research Association, Case Research Journal, Fall 1993; The Laurier Institute
Publication Year: 1993

[This document has not yet been rated] 5945 views

Keith R. McKennon, the new CEO of Dow Corning Corporation, had to decide what to do next as the silicone breast implant controversy reached crisis proportions...

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The Happy Shrimp Farm: Social Responsibility & Multiple Stakeholders

Authors: Leleux, Benoît; van der Kaaij, J.
Product Type: Cases
Source: IMD
Publication Year: 2008

[This document has not yet been rated] 5905 views

This case's learning objectives are: (1) managing multiple stakeholders in a sustainable project development; (2) understanding the economic drivers of cradle-to-cradle, recycling projects; and (3) discuss sustainability as a business model.

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The Zeebrugge Car Ferry Disaster (A)

Author: Boyd, Colin
Product Type: Cases
Source: University of Saskatchewan
Publication Year: 1990

[This document has not yet been rated] 5806 views

On 6th March 1987 the Herald of Free Enterprise, the pride of the Townsend Thoresen ferry fleet, sank outside the Belgian port of Zeebrugge with the loss of 188 lives. The ship had sailed with its bow doors open. This case provides a remarkable and chilling insight into the management of a firm experiencing a catastrophic disaster...

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Canadian Imperial Bank of Commerce

Digital Employee Privacy

Authors: Mark, Ken; Wade, Mike
Product Type: Cases
Source: Richard Ivey School of Business
Publication Year: 2001

[This document has not yet been rated] 5788 views

The Canadian Imperial Bank of Commerce (CIBC) had implemented word recognition software, Assentor, in its U.S. brokerage arm to ensure its employees were not acting inappropriately in their dealings with customers and to protect company systems from viruses. The manager of compliance at CIBC's head office had to determine the best way to inform employees about the e-mail scanning while enforcing CIBC's e-mail policy...

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MBA Curriculum Reform in the Accounting Discipline

Accounting Measurement for Leaders

Author: Cote, Jane
Product Type: Syllabi; Teaching Modules
Source: The Aspen Institute Center for Business Education's Corporate Governance and Accountability Project
Publication Year: 2008

Faculty Rating: 4.4 stars4.4 stars4.4 stars4.4 stars4.4 stars [5 Faculty Ratings] 5666 views

Accounting with its arcane language and rules is a subject often feared and reviled by MBA students. While the process of producing accounting information might indeed contribute to this reputation, framed differently, MBA students easily see the role accounting plays in achieving strategic goals and managing stakeholder tensions. MBA students are expected to be future business leaders, not accountants. Using this assumption to design the course results in less emphasis on computation and more emphasis on the consequences that choices made in the process of accounting measurement have on strategic direction, stakeholder commitments and performance expectations. Students then understand that accounting is a measurement system that lays the foundation for enlightened decision making.

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The Body Shop: Social Responsibility or Sustained Greenwashing?

Authors: Meenakshisundaram, Ramalingam; Fernando, Rajiv; Purkayastha, Debapratim
Product Type: Cases
Source: ICMR Center for Management Research
Publication Year: 2007

[This document has not yet been rated] 5589 views

In March 2006 The Body Shop, a retailer of natural-based and ethically-sourced beauty products, announced that it had agreed to an acquisition by the beauty care giant L'Oréal in a cash deal worth £652 million (US$ 1.14 billion). The announcement brought in its wake a spate of criticism against Body Shop and its founder, Dame Anita Roddick, who was regarded as a pioneer in modern corporate social responsibility.

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Starbucks C.A.F.E Practices Program: Ensuring a Socially Responsible Supply Chain

Author: Weatherhead School of Management
Product Type: Mini-Cases
Source: Case Western Reserve University
Publication Year: 2008

[This document has not yet been rated] 5555 views

Starbucks Coffee Company’s C.A.F.E (Coffee and Farmer Equity) Practices program ensures that Starbucks sources sustainably grown and processed coffee by evaluating the economic, social and environmental aspects of coffee growing along the supply chain.

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White Nights and Polar Lights: Investing in the Russian Oil Industry

Evaluating the risks of investing in Russia

Authors: Spar, Debora L.; Jarosz, William W.
Product Type: Cases
Source: Harvard Business School Publishing
Publication Year: 1995

[This document has not yet been rated] 5543 views

In the latter half of the 1980s, the collapse of the Soviet empire created an unprecedented opportunity for Western businesses. Among those most attracted were the oil firms, who rushed to investigate Russia's vast petroleum reserves. But, as they soon discovered, investing in Russia still entailed tremendous risks...

 

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Access: Business and Society

Authors: Johnson, Jennifer; Scully, Maureen
Product Type: Teaching Modules
Source: The Aspen Institute Center for Business Education
Publication Year: 2009

[This document has not yet been rated] 5469 views

How does access make a difference when it comes to corporate social responsibility or to the social and environmental costs of globalization, and how are businesses affected by increased connectivity to communities, to nonprofits, or to stakeholders?

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MTV Networks: The Arabian Challenge

Author: Purkayastha, Debapratim
Product Type: Cases
Source: ICMR Center for Management Research
Publication Year: 2008

[This document has not yet been rated] 5410 views

Music Television Networks (MTVN) had developed over the years a reputation for its ability to provide localized content without diluting what MTV stood for.

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Anatomy of a Corporate Campaign: Rainforest Action Network and Citigroup

(Externalities Example 1: Resources and Pollution)

Authors: Yurday, Erin; Baron, David P.
Product Type: Cases
Source: Stanford Graduate School of Business
Publication Year: 2004

[This document has not yet been rated] 5385 views

Citigroup, the world's largest project finance bank, provided financing for extractive projects such as mining, logging, and oil exploration. Some of these projects took place in developing countries and in rainforests and other endangered ecosystems. In 2000, the Rainforest Action Network (RAN) launched its Global Finance Campaign with Citigroup as the target. The goal was to convince Citigroup, and eventually all lenders, to stop financing destructive activities in endangered ecosystems...

 

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Nike's Dispute with the University of Oregon

Authors: Lawrence, A; Morris, R
Product Type: Cases
Source: The Case Research Journal
Publication Year: 2001

[This document has not yet been rated] 5379 views

In April 2000, Philip Knight, Founder and Deputy Executive Officer of the athletic shoe and apparel company Nike Inc, announced that he would no longer give money to his alma mater, the University of Oregon, because the university had joined the Worker Rights Consortium (WRC). Knight was upset because Nike had helped found and was an active supporter of a different approach to establishing fair wages and working conditions in the overseas shoe and apparel industry.

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