1. Analysing Case Studies and Writing Business Reports

2. What is a case study report? A Case Study Report: Focuses on real-life issues (problems) in a company or organisation Relates theoretical concepts to practical situations Uses analytical and problem-solving skills –What are the issues/problems... in this company? –What are the solutions to the problems in this case? Requires critical thinking i.e. –Explain, analyse and justify. DOES NOT JUST DESCRIBE! 2

3. Some tips for Analysing Case Studies Tip 1 Read the case. Then read it again! Then read it again! 3 Third, read the case and take notes o Start with Requirement 1 and read the case AGAIN making notes of the information in the case which is relevant to this requirement. Repeat with additional requirements. First, skim the case to understand the general issues Second, read the case to understand the details

4. Reading a case and taking notes: Example: Kaye West Case Study Q1 from Today’s re-enforcement questions What type of work unit organisational structure does Kaye West University use for its student support services? Paragraph 4 “Traditionally these service functions have been provided at a faculty, rather than university level; that is, faculties have been responsible for providing these services to their students (see Exhibit 3). The university originally decided to place its student support services within faculties, rather than within the central administration units because it believed this provided some important benefits to its students.” 4 Note: Relevant to Q1 - Suggests Organisational Structure is student (market) rather than function focused

5. Some tips for Analysing Case Studies cont’d Tip 2: If requirements ask for problems to be identified use topic slides and readings as a guide to identify the relevant problems. BUT: –Don’t simply restate slides/readings –Identify the SPECIFIC problem in the case o Don’t be too general or theoretical –Explain/justify why you believe there is a problem 5

6. Kaye West Case: Identifying SPECIFC problems Q3 from Today’s re-enforcement questions What problems/limitations do you believe Kaye West University may face with this type of organisational structure? A poor response: –Limitations of market based organisational structures include duplication of non-production staff. o This is too general, not relevant to the case facts (Kaye West doesn’t produce) and not your own words (it’s straight from the lectures A better response: –Each faculty at Kaye West will have their own support services centres. This means Kaye West will need to duplicate support service staff, which will be expensive. 6

7. Some tips for Analysing Case Studies cont’d Tip 3: If requirements ask for solutions/improvements to solve problems identified use topic slides and readings as a guide for which problems are relevant. BUT –Don’t simply restate slides/readings –Outline the SPECIFIC solution –Explain WHY it will overcome a SPECIFIC problem –Don’t be too general or theoretical 7

8. Some tips for Analysing Case Studies cont’d Tip 4: Support your statements with evidence (from the case and if necessary, theory) –This is the meaning of explain or justify A poor response to Q3: –Limitations of market based organisational structures include duplication of non-production staff. o This is a statement without explanation or justification A better response: –Each faculty at Kaye West will have their own support services centres. This means Kaye West will need to duplicate support service staff, which will be expensive 8 Explanation Justification

9. Writing Business Reports Reports are very different to essays. Reports tend to be very structured and this structure is achieved by using Headings and Subheadings. The report you are preparing is a short report. These reports often have a standard structure of simple headings (with each heading also including sub headings where relevant) 9

10. Case Study Business Report Structure 10 –Title page –Executive summary –Table of contents –Introduction, background –……………… –…………….. –……………. –Conclusions –References Use the assignment task and the case study to develop headings and sub- headings for the body of the report 10

11. Table of Contents The table of contents identifies each section of the report and its page number Each heading and sub-heading is numbered and included in the table Headings and subheadings are descriptive –They indicate the focus of each section/paragraph –Can be used for easy location of information 11

12. Headings, Sub-headings - The Organisational Structure of a Report Headings break the text into sections that are easily readable. They: –Highlight the main ideas of your Report –Order the information in your Report –Represent a new issue/idea/point –Assist the reader to find information quickly Headings should be used: –Each time a new aspect of the content is presented –To plan the whole report Use heading styles in Word so that your table of contents is automatically generated. –Heading 1 for main headings like 1.0 Introduction –Heading 2 for sub sections like 1.1 Background 12

13. Headings, Sub-headings - The Organisational Structure of a Report Poor Headings Better Headings/Subheadings What type of work unit organisational structure does Kaye West University use? Work Unit Structures at Kaye West University Issue 3 Limitations of Work Unit Structures Question 4Decentralisation at Kaye West Recommendations Recommended Organisational Structure for Kaye West Heading No. 2 (!!!!!)Anything is better…… 13

14. Kaye West Example: Table of Contents Executive summary ……………………………………………….….........2 1.0Introduction …………………………………………………..…………3 2.0Organisational Structure At Kaye West…..………………….……….5 2.1 Current Organisational Structure…………..………………........5 2.1.1 Benefits of Current Structure………………………6 2.1.2 Limitations of Current Structure…………………….6... 3.0Recommended Organisational Structure ……………….…………8 4.0Student Support Services Centres – Discretionary Cost Centres…9.. 5.0 Conclusion ………………………..……………………………………13 NOTE: These Headings are a little boring. You can be inventive and use more interesting – but still informative - headings!! 14

15. The Introduction 15 Briefly and broadly outlines background facts and details of the organisation in the case Identifies the main issues that the Report addresses – often the Headings/subheadings can be used to guide this discussion States the specific purpose and focus of the report

16. The Introduction (useful language) Kaye West University is… It has planned to… As a result of this, a number of problems have arisen… This report identifies the key issues… It explores the ways in which an adequate management accounting system could… 16

17. How to Structure Paragraphs in Business Reports Each paragraph should start with a Topic Sentence o Identifies topic and main idea Then add Supporting Sentences o Expand - on main idea o Evidence - case information or theory o Example - from case o Explain or justify - student analysis Finally, finish with a Concluding Sentence/s in the last paragraph before the next Heading/Subheading o Linking back to the main idea 17

18. Paragraph structure Topic Sentence = topic and main idea ----------------------------------------------------------------------------------- Supporting sentences: Expand on main idea Evidence – theory from accounting or case Example – evidence from case Explain – student analysis – WHY Concluding comments (optional)– linking back to the main idea 18

19. 19 The Faculty Student Support Service Centres can be categorised as discretionary cost centres. Discretionary cost centres tend not to produce tangible ”products”. Instead their role is often to provide support services whose outputs are qualitative and difficult to define objectively – i.e. outputs are not quantifiable. In the case of Kaye West, the role of all the Faculty Student Support Service Centres is to provide support of a qualitative nature to students – e.g. Counselling or Study and Learning support. The outcomes of these centres is therefore qualitative. For instance, the Counselling Centre’s “output” should be measured in terms of how well it helps students to deal with problems affecting their academic studies. How well each Counselling Centre does this cannot be objectively quantified. In comparison in engineered cost centre, such as a production department, output can be quantified – i.e. the product being produced. Topic sentence Evidence: case Evidence: theory Example: case Explain: Analysis– why it’s an issue Evidence: theory

20. Sections (in Body of the Report) The discussion under each Main Heading (labelled 2.0, 3.0 etc) represents a different section of your Report Each section should include at the beginning: –A brief introduction to each section (contained within 2.0, 3.0 etc.) – A brief description of what the sub-sections cover Subheadings = Sub-sections (labelled 2.1, 2.2 etc.) –Should only discuss one main point (issue, problem, recommendation or suggestion etc.) – Should not be too long o a maximum of 3 paragraphs each 20

21. Example of a Section in the Body of a Report: Kaye West Case – Q8 3.0 Disadvantages of a Centralised Organisational Structure for Kaye West ( the Heading) This section outlines the disadvantages Kaye West University may encounter if it decides to adopt a centralised organisational structure for its Student Support Services. The section will identify and explain four disadvantages that Kaye West should consider before making its decision whether or not to change from it’s current, decentralised structure (introduction and description of following sub-sections). 3.1Disadvantage One: Difficulties Accessing Relevant Information ( a Subheading) 21

22. Solutions (recommended actions) Identify a solution to address the issue –Describe the solution (refer to your accounting research) –Explain why this would work –Refer to the literature for support –Indicate positive behaviour changes that would result Each solution to a problem has: –A heading naming the strategy –A paragraph outlining what, how, why 22

23. Conclusion and recommendations Restates specific purpose of Report Provides ‘the answer’ –summary of main recommendations Draws together main points Provides a broad concluding statement 23 Narrow Broad

24. Executive Summary A summary of the whole Report Usually includes one sentence for each section Written last and usually in the past tense –(summarises what you have written) 24

25. Executive Summary The executive summary includes: 1.Purpose of the Report 2.Problems/issues addressed in the Report 3.Outline of major findings 4.Outline of recommendations 5.Conclusion The reader of your Report should be able to read your Executive Summary and know, in summary form, exactly what is in your Report 25

26. Executive Summary versus Introduction Summarises the whole report in a logical order Outlines purpose, findings, conclusions, recommendations Written last, mainly in past tense Outlines context and background to case Sets out the purpose of report; Does not summarise findings, recommendations, etc. Written mainly in present tense Executive summary Introduction 26

27. Activity: Executive summary (an example) Effective design of performance measurement and rewards systems (PMRS) is a task that is critical to achievement of company goals. The purpose of this report is to align the PMRS to encourage behaviours that will lead towards, not away from, strategy achievement. This report details the issues in the PMRS at Western Pants Inc, a large manufacturer of jeans and pants, and recommends changes to the systems to address the problems. Analysis suggests that Western Pants has three main problems with its PRS: first, it relies too heavily on short-term, financial performance measures; second, it sends mixed messages to its employees regarding the importance of different areas of performance and third, it attaches inappropriate targets to performance measures. Four main changes to its PMRS are recommended to overcome these problems. First, it is strongly advised that performance measures and rewards are refined to reflect a range of performance attributes, rather than just measures of short-term financial performance. Second, performance measures and targets should be as clear and objective as possible. It is suggested that the company refine its performance measure targets to ensure they are challenging but achievable. Finally it is recommended that Western Pants take measures to minimise information asymmetry between its managers and employees. The report concludes that while the PMRS at Western Pants causes serious problems resulting in employees acting against the achievement of the business’s strategy, these problems can be eliminated if the recommended changes are implemented. 27 Conclusion Problem/issue Approach Major findings Recommendations Purpose 27

28. Executive Summary – Useful Language The aim of the report was to identify … An analysis of the business indicated that … It was apparent that there were significant problems … The results of this investigation indicated that the most appropriate way to proceed was to … Based on these findings, it was concluded that.. It was recommended that … 28

29. Referencing - Why? Referencing: Acknowledges the ideas, information, and words of others Enables readers to judge your understanding and use of existing knowledge Avoids accusations of plagiarism and loss of marks 29

30. WHAT IS ACADEMIC INTEGRITY? Honestly and truthfully submitting work that is your own which clearly acknowledges the ideas, words, creations, images, etc of others. Further information Academic Integrity at RMIT Academic Integrity at RMIT www.rmit.edu.au/academicintegrity Academic Integrity at RMIT for Students www.rmit.edu.au/academicintegrity/studentsAcademic Integrity at RMIT for Students

31. WHAT COMPROMISES ACADEMIC INTEGRITY WHAT COMPROMISES ACADEMIC INTEGRITY? Presenting work that fails to acknowledge other people’s work. This includes: plagiarism - the presentation of another person’s work, ideas, or creations as if it is your own cheating in an exam copying or submitting whole or parts of computer files as if they are your own, eg webpages.

32. Harvard In-text Referencing Paraphrasing versus using Direct Quotes Paraphrasing: Writing someone else’s ideas and information in your own words For example: –Lack of individual responsibility and recognition leads to decreases in performance (Smith 2011). or –Smith (2011) states that lack of individual responsibility and recognition leads to decreases in performance. 32

33. Harvard In-text Referencing Direct quotes – using the exact words of the writer For example: ‘Positive feedback on performance is more valued than monetary rewards’ (Smith, 2011, p. 37). or However Jones and Chang (2010, p. 98) found that ‘bonuses dramatically improved performance’ 33

34. REFERENCING FROM THE INTERNET You cannot copy works (text, images, media etc) off the Internet without referencing your source. Australian law limits the academic use of Internet material to 10% of the content of the webpage and this must be referenced! If you are using text, an image or other media from a webpage, you must reference the material.

35. Use the online RMIT Learning Lab Instructions on how to reference different sources: https://www.dlsweb.rmit.edu.au/bus/public/referencing/list/list. html https://www.dlsweb.rmit.edu.au/bus/public/referencing/list/list. html Case study and report writing: https://www.dlsweb.rmit.edu.au/lsu/content/2_assessmenttasks/ 00assesstasks.htm 35

36. Reference list (example) Reference List Business Sunday 2007, television program, Nine Network, 19 August, viewed 2 September 2007,. Fisher, G, Hughes, R, Griffin, R & Pustay, M 2006, International business: managing in the AsiaPacific, 3rd edn, Pearson Education Australia, Frenchs Forest, NSW. Garnaut, R 2007, 'Changing nature of growth', Financial Review, 2 August, p. 71, viewed 27 August 2007, Factiva. Hanani, AD 2006, ‘Indonesian business groups: crisis and restructuring', in SJ Chang (ed.), Business groups in East Asia: financial crisis, restructuring, and new growth, Oxford University Press, New York, pp. 179 - 204. Heath, RL, Pearce, WB, Shotter, J & Taylor, J 2006, 'The process of dialogue: participation and legitimation', Management Communication Quarterly, February, vol. 19, issue 3, p. 341. 36