Herding Cats at Maple Leaf Consulting

Abstract

This context for this case is an un-bureaucratic, medium-sized engineering firm engaged in knowledge work. The challenge for students is to use various forms of management control to resolve a pending organizational crisis, i.e., Maple Leaf Consulting is expected to fail within 18 months unless it develops a different and more effective means for managing and motivating employees. Regular management accounting controls will not be sufficient; the forms of control required are those with which students are likely to have less familiarity. Students will need to understand the balanced scorecard as well as cultural and personal controls to provide an effective response.

Keywords: Teaching Case, Management Accounting, Controls

JEL Classification: M40