CABC Homepage
New Customer | Sign In
List of Popular Cases Newly Released Cases Faculty of Business and Economics Institutional Users Home Site Map
Advanced Search
 
Topic Index
Main Index
Accounting & Control
Accounting
Corporate governance
Management control
Performance measurement
Industry & Company Index
Most Popular Cases
Newly Released Cases
SME Cases Series
China Cases Series
India Cases Series
IT Industry Transformation Series
Cases in Chinese
Cases in Other Languages
Project SARS Rebound
Accounting & Control
 
42 cases found.
 
Ref No. Title Author(s)
14/548C China Metal Recycling Holdings Limited: Scrap King Gets Scrapped

Functional Area: Accounting & Control
Length: 25 Page(s)
Pub. Year: 2014

China Metal Recycling Holdings Ltd (¡§CMR¡¨ or ¡§the Company¡¨) was said to be the largest scrap metal recycling company in mainland China. It was listed on the Hong Kong Stock Exchange in June 2009. For ...

Related Product(s): N/A

Amy Lau
Jun Han
Katrina Tai
14/543C IFCI: Turning Around an Ailing Financial Institution

Functional Area: Accounting & Control, Finance & Investments, Strategy & General Management
Length: 22 Page(s)
Pub. Year: 2014

By 2004, the Industrial Finance Corporation of India (¡§IFCI¡¨) is on the verge of collapse; its profitability has become negative. Non-performing assets (¡§NPAs¡¨) have reached their peak, and the compan...

Related Product(s): N/A

Shailendra Kumar Rai
C.P. Gupta
13/526C The Tale of Two Peregrines

Functional Area: Accounting & Control, Finance & Investments
Length: 29 Page(s)
Pub. Year: 2013

Founded in 1980, Peregrine Financial Group, Inc. (¡§PFG¡¨) was incorporated in 1992 as a futures commission merchant in the USA and officially registered with the National Futures Association, specializ...

Related Product(s): N/A

Amy Lau
Agnes K Y Tai
12/519C Fullness Christian Social Enterprise Limited¡XOffering a Right Path to Deviant Youth in Hong Kong

Functional Area: Accounting & Control, Finance & Investments, Social Enterprises & Ethics, Strategy & General Management
Length: 22 Page(s)
Pub. Year: 2012

In 2008, Fullness Christian Social Enterprise Limited (¡§FCSE¡¨) was established as a commercial-based subsidiary of Fullness Christian Vocational Training Centre, a locally registered charitable organi...

Related Product(s): N/A

Sammy Fung
Ted Kwan
Boby Shiu
12/517C EU Design-Part Two: Managing Growth Through an Informal Control Structure

Functional Area: Accounting & Control
Length: 7 Page(s)
Pub. Year: 2012

In 2009, Eu Design faced a so-called ¡§first growth crisis¡¨. In 2010, the company created a joint venture with one of its suppliers to overcome price pressures and comply with the policies of some of i...

Related Product(s): N/A

Neale G. O'connor
Davide Lentini
12/508C Making Balanced Scorecard Work to Implement Business Strategies at Magic Technology

Functional Area: Accounting & Control, Strategy & General Management
Length: 17 Page(s)
Pub. Year: 2012

In August 2008, Magic Technology ("Magic") launched an initiative to implement the balanced scorecard in its organisation. Alan Lo, the chief executive officer, oversaw the implementation of the balan...

Related Product(s): N/A

Neale G. O'connor
Anne Wu
Boby Shiu
11/502C Interior JV: Teething Problems of a Manufacturing Operation in China

Functional Area: Accounting & Control, Production & Operations Management
Length: 6 Page(s)
Pub. Year: 2011

In 2006, European automotive supplier Interior Group and China-based China Textile established Interior JV, a joint venture in China to produce seat covers for automakers manufacturing in China. After...

Related Product(s): N/A

Neale G. O'connor
Grace Loo
11/497C ECG Group: Fraud and Liquidation of a Joint Venture in China

Functional Area: Accounting & Control, Negotiation Strategy
Length: 9 Page(s)
Pub. Year: 2011

In 1994, US-based building-control systems specialist ECG US created a joint venture with China-based CIG Ltd, Realton JV, in order to manufacture and sell building-control system products, such as ai...

Related Product(s): N/A

Neale G. O'connor
Grace Loo
11/495C China Sourcing Group: Delivering on Time

Functional Area: Accounting & Control, Production & Operations Management
Length: 9 Page(s)
Pub. Year: 2011

In 2004, US-based China Sourcing Group, which specialises in premium and gift products, established a sourcing office in Shanghai. The Shanghai office was responsible for sourcing vendors not only in ...

Related Product(s): N/A

Neale G. O'connor
Grace Loo
11/492C PremiumSoft: Managing Creative People

Functional Area: Accounting & Control, Management of Information Systems, Strategy & General Management
Length: 10 Page(s)
Pub. Year: 2011

PremiumSoft had been a competitive player in the SQL software market for 10 years. Like many software companies, PremiumSoft's business model required that it continuously evolve its current successfu...

Related Product(s): N/A

April Yu
Neale G. O'connor
Melissa Moi
11/490C Making Balanced Scorecard Work: The Worldclass Lighting Experience

Functional Area: Accounting & Control, Strategy & General Management
Length: 10 Page(s)
Pub. Year: 2011

In 2002, Worldclass Lighting launched an initiative to introduce the balanced scorecard into the Asia Pacific and Greater China regions, in order to provide a new management tool for its lighting busi...

Related Product(s): N/A

Neale G. O'connor
Boby Shiu
11/489C Shanghai Interior Automotive Door System: Running a Manufacturing Operation in China

Functional Area: Accounting & Control, Production & Operations Management
Length: 5 Page(s)
Pub. Year: 2011

Shanghai Interior Automotive Door System Co. Ltd (formerly Shanghai Delphi) was a leading player in China's automotive component industry with a 30%market share. Nonetheless, between 2007 and 2009, it...

Related Product(s): N/A

Neale G. O'connor
Grace Loo
10/483C Sunshine Fashion: Fraud, Theft and Misbehaviour among Employees

Functional Area: Accounting & Control
Length: 6 Page(s)
Pub. Year: 2011

Shenzhen-based Sunshine Fashion Co. Ltd ("Sunshine") is a Sino-Japanese venture that has grown from mere original equipment manufacturing of cashmere sweaters for export to include retailing, with 220...

Related Product(s): N/A

Neale G. O'connor
Grace Loo
11/482C Strategic Performance Measurement of Suppliers at HTC

Functional Area: Accounting & Control, Production & Operations Management
Length: 13 Page(s)
Pub. Year: 2011

The case introduces students to the concept of supplier management with scorecard and other performance measures and the concept of Total Cost of Ownership The purpose of this case is to enhance the s...

Related Product(s): N/A

Anne Wu
Neale G. O'connor
Shannon Anderson
Yu Chen
10/481C PQI: Management of Suppliers

Functional Area: Accounting & Control, Production & Operations Management
Length: 16 Page(s)
Pub. Year: 2011

Taiwan-based memory manufacturer Power Quotient International Co. Ltd ("PQI") had an established system for selecting, assessing and managing suppliers. A scoring system that assessed suppliers in are...

Related Product(s): N/A

Anne Wu
Neale G. O'connor
Shannon Anderson
Grace Loo
10/478C PCL: A Breakdown in the Enforcement of Management Control

Functional Area: Accounting & Control
Length: 7 Page(s)
Pub. Year: 2011

PCL is a leading European consumer electronics, lifestyle and healthcare company that has been operating in the Chinese market since 1995. While its consumer electronics business has grown quickly in ...

Related Product(s): N/A

Neale G. O'connor
Grace Loo
10/475C Corporate Governance Failure at Satyam

Functional Area: Accounting & Control, Economics & Business Policy, Social Enterprises & Ethics, Strategy & General Management
Length: 23 Page(s)
Pub. Year: 2010

This case is about a US$1.4 billion corporate governance fraud at India's fourth-largest information technology company: Satyam Computer Services. The company offered IT outsourcing services to around...

Related Product(s): N/A

Vanita Yadav
C.V. Baxi
09/462C EU Design¡¦s Rise in the Apparel and Fashion Industry: Formalising Management and Incentive Systems

Functional Area: Accounting & Control, Management of Information Systems, Strategy & General Management
Length: 13 Page(s)
Pub. Year: 2010

EU Design is an increasingly important trim supplier for various companies in the apparel and fashion industry in both New York and Hong Kong. Since its establishment in 1999, the company has grown gr...

Related Product(s): N/A

Neale G. O'connor
Edo de Vries Robbe
09/460C Pension Management at General Motors

Functional Area: Accounting & Control
Length: 15 Page(s)
Pub. Year: 2009

Established in 1908, General Motors ("GM") is a leading global automobile manufacturer. Though the company has maintained its global presence since 1931 and offers a vast range of brands, it is now co...

Related Product(s): N/A

Yanling Guan
Zeba Khan
09/448C Pacific Century CyberWorks: The Road to Privatisation

Functional Area: Accounting & Control, Finance & Investments
Length: 15 Page(s)
Pub. Year: 2009

In November 2008, Pacific Century CyberWorks (¡§PCCW¡¨), a telecommunications giant in Hong Kong, became the subject of a privatisation proposal. The proposed buyback of minority shares was offered by P...

Related Product(s): N/A

Hung-gay Fung
Gerald Yong Gao
Jot Yau
Zeba Khan
09/418C Lantian Stock: The 600-Word's Spell on the Transformed State-Owned Enterprise in China

Functional Area: Accounting & Control, Social Enterprises & Ethics
Length: 22 Page(s)
Pub. Year: 2009

Lantian Stock was China's first state-owned agricultural enterprise to have gone through the corporatisation reform in mid 90's. Since its listing in 1996, Lantian Stock had recorded a dazzling perfor...

Related Product(s): N/A

Amy Lau
Raymond Wong
Claudia H L Woo
08/401C Merrill Lynch¡¦s Asset Write-Down

Functional Area: Accounting & Control, Finance & Investments
Length: 22 Page(s)
Pub. Year: 2008

Since late 2003, Merrill Lynch & Co., Inc ("Merrill Lynch") had become the world's largest underwriter of collateralised debt obligations ("CDOs"). The assets of CDOs comprised some of the riskiest tr...

Related Product(s): N/A

Yanling Guan
Mary Ho
08/367C Bernard Watch Company: Unravelling the Cost of Voluntary Employee Turnover

Functional Area: Accounting & Control
Length: 13 Page(s)
Pub. Year: 2008

Since 1963, Bernard Watch Company has been manufacturing watches for widely known brands, such as Dolce & Gabbana and Roamer. The company is headquartered in Denmark and has a branch office in Hong Ko...

Related Product(s): N/A

Neale G. O'connor
Paul Hempel
Isabella Chan
07/358C Yinguangxia: An Epitome of Corporate Governance Flaws in China

Functional Area: Accounting & Control, Social Enterprises & Ethics
Length: 23 Page(s)
Pub. Year: 2007

Yinguangxia ("YGX"), a listed company in China, had captured media attention since the mid-1990s for its contribution to China's eco-agricultural industrialisation and modernisation of traditional Chi...

Related Product(s): N/A

Amy Lau
Claudia H L Woo
07/356C Haier: Management Control on a Tactical Level

Functional Area: Accounting & Control
Length: 26 Page(s)
Pub. Year: 2008

Haier Group was China's largest white goods manufacturer and one of the world's fastest growing white goods companies. The company started out as a nearly bankrupt refrigerator plant in Qingdao, China...

Related Product(s): N/A

Amy Lau
Jun Han
Emily Ho
Ricky Lai
07/327C Procomp Informatic: Stepping on Ethical Landmines in Asia

Functional Area: Accounting & Control, Social Enterprises & Ethics
Length: 18 Page(s)
Pub. Year: 2007

The collapse of Procomp Informatics Ltd, a major Taiwanese chipmaker, has been regarded by Taiwan¡¦s market watchdogs as similar to the scandal of the US energy giant Enron in 2001. In June 2004, Proco...

Related Product(s): N/A

Amy Lau
Claudia H L Woo
06/308C AccuForm: Ethical Leadership and its Challenges in the Era of Globalization

Functional Area: Accounting & Control, Social Enterprises & Ethics
Length: 13 Page(s)
Pub. Year: 2006

AccuForm is a German-Hong Kong joint venture specializing in the production of chemical coatings for application on garments. Confronted with a situation where an unauthorized Chinese manufacturer had...

Related Product(s): N/A

Amy Lau
Raymond Wong
Claudia H L Woo
06/307C KingJewels: Ethical Leadership in Practice

Functional Area: Accounting & Control, Social Enterprises & Ethics
Length: 14 Page(s)
Pub. Year: 2006

KingJewels, one of the leading jewelry manufacturing and trading companies in Hong Kong, was having another profitable year. With its Operations Director essentially running the company in Hong Kong w...

Related Product(s): N/A

Amy Lau
Raymond Wong
Macy Wong
06/302C OSG Corporation: Risk Hedging against Transaction Exposures

Functional Area: Accounting & Control, Finance & Investments, Strategy & General Management
Length: 20 Page(s)
Pub. Year: 2006

In Tokyo on Monday, April 24th 2006, the US dollar fell to a three-month low against the yen to ¥114.30 = US$1, carrying over its weakness from Friday's trading in New York where it had fallen more th...

Related Product(s): N/A

Mitsuru Misawa
06/294C Nireco Co., Japan: Introduction of the Poison Pill

Functional Area: Accounting & Control, Economics & Business Policy, Finance & Investments, Social Enterprises & Ethics, Strategy & General Management
Length: 26 Page(s)
Pub. Year: 2006

Japanese corporations faced the looming threat of hostile takeovers because of the rapid dissolution of cross-shareholdings that began in the 1990s, in particular, between creditor banks and corporate...

Related Product(s): N/A

Mitsuru Misawa
06/293C National Kidney Foundation: CEO with a Golden Tap

Functional Area: Accounting & Control, Social Enterprises & Ethics
Length: 17 Page(s)
Pub. Year: 2006

In April 2004, Singapore's Straits Times uncovered in an article that T.T. Durai, CEO of the National Kidney Foundation (NKF), had been drawing on public donations to pay for his generous salary, perk...

Related Product(s): N/A

Amy Lau
Emily Ho
Shirley Chan
06/287C Hostile Takeover Battle in Japan: Fuji TV vs Livedoor for NBS

Functional Area: Accounting & Control, Finance & Investments, Social Enterprises & Ethics, Strategy & General Management
Length: 30 Page(s)
Pub. Year: 2006

In February 2005, the top management of Fuji Television Network, Inc. (Fuji TV), one of Japan's leading media conglomerates, was informed that a small IT-related company, Livedoor Co. (Livedoor), had ...

Related Product(s): N/A

Mitsuru Misawa
06/281C Tokyo Disneyland and the DisneySea Park: Corporate Governance and Differences in Capital Budgeting Concepts and Methods between American and Japanese Companies

Functional Area: Accounting & Control, Economics & Business Policy, Finance & Investments, Strategy & General Management
Length: 26 Page(s)
Pub. Year: 2006

In 1997, building upon their earlier success with Tokyo Disneyland, Oriental Land Corp. (OL) Japan and the Walt Disney Company (WD) discussed the possibility of a new joint project known as the Tokyo ...

Related Product(s): N/A

Mitsuru Misawa
05/269C A Rogue Trader at Daiwa Bank (B): The Board Meeting on September 25th 1995 in Japan

Functional Area: Accounting & Control, Finance & Investments, Strategy & General Management
Length: 4 Page(s)
Pub. Year: 2005

This case raises many basic legal and economic issues regarding directors' responsibilities for their mismanagement, which were not discussed in the main case, "A Rogue Trader at Daiwa Bank: Managemen...

Related Product(s): N/A

Mitsuru Misawa
05/233C Transland Shipping: Dealing with Cross-border Logistics Barrier

Functional Area: Accounting & Control, Production & Operations Management
Length: 25 Page(s)
Pub. Year: 2005

Hong Kong logistics companies are facing increased competition from the Chinese mainland operators, particularly in cross-border logistics business in the Pearl River Delta region. The Case examines t...

Related Product(s): N/A

Amy Lau
Kee-Hung Lai
Paul Li
Yew-ming Chia
Emily Ho
04/201C SunCorp Technologies: From Bust to Boom

Functional Area: Accounting & Control
Length: 15 Page(s)
Pub. Year: 2004

H.B. International began in 1982 as a manufacturer of home telephone equipment (HBE) in Hong Kong. By the late 1990s, the company had grown from a 10-person factory to an organisation of 10,000. A dec...

Related Product(s): N/A

P.S.Tso
Monica Wong
03/170C Boeing Australia Limited: Assessing the Merits of Implementing a Sophisticated e-Procurement System

Functional Area: Accounting & Control, Management of Information Systems
Length: 15 Page(s)
Pub. Year: 2003

Formed in late 1996, Boeing Australia Limited (BAL) was a relatively new company and a global extension of the US firm, The Boeing Company. BAL developed capabilities in the areas of space and communi...

Related Product(s): N/A

Ali Farhoomand
Peta Ashworth
01/128C Identifying Value Creators

Functional Area: Accounting & Control, Finance & Investments
Length: 16 Page(s)
Pub. Year: 2002

The case presents measures of financial performance and health for pairs of Asian and American companies in different industries from 1996 to 2000. The measures include economic profit (also known as ...

Related Product(s): N/A

Ko Wang
Su Han Chan
Mary Ho
01/126C PetroChina: International Corporate Governance with Chinese Characteristics

Functional Area: Accounting & Control, Economics & Business Policy, Strategy & General Management
Length: 20 Page(s)
Pub. Year: 2002

PetroChina, the largest oil and gas company in China, was made a showcase for sound corporate governance in China's SOEs. Its initial public offering (IPO) was part of the government's plan to lay the...

Related Product(s): N/A

John Child
Mary Ho
Sang Xu
01/124C The Peregrine Debacle

Functional Area: Accounting & Control, Strategy & General Management
Length: 25 Page(s)
Pub. Year: 2001

In January 1998, Peregrine Investments Holdings Limited, once billed as "Asia's only indigenous investment bank", was forced into liquidation after the revelation of huge losses in its fixed-income bu...

Related Product(s): N/A

Michael J. Enright
Vincent Mak
99/64C Identifying Hong Kong Firms during the Asian Financial Crisis

Functional Area: Accounting & Control, Finance & Investments
Length: 11 Page(s)
Pub. Year: 2000

This case is primarily about managerial strategy and its link to financial performance of 12 unidentified companies within six dominant industries in Hong Kong. The companies are divided into pairs ac...

Related Product(s): N/A

Ko Wang
Su Han Chan
Mary Ho
99/40C The Stock Exchange of Hong Kong- Past, Present and Future

Functional Area: Accounting & Control, Human Resource Management
Length: 27 Page(s)
Pub. Year: 2000

The Stock Exchange of Hong Kong (SEHK) had been operational for nearly two decades and it faced numerous challenges in its evolutionary process. It overcame those challenges by instituting reforms to ...

Related Product(s): N/A

Gilbert Wong
John Whitman
Maria Cascales
Mary Ho