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Emerald Emerging Markets Case Studies

ISSN: 2045-0621

Online from: 2011

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Reporting and evaluation in a data communication firm

Document Information:
Title:Reporting and evaluation in a data communication firm
Author(s):Teerachai Arunruangsirilert (Lecturer at Thammasat Business School, Thammasat University, Bangkok, Thailand)
Citation:Teerachai Arunruangsirilert, "Reporting and evaluation in a data communication firm", Emerald Emerald Emerging Markets Case Studies, (2011)
Keywords:Decentralized control, Financial reporting, Risk management
Article type:Case study
DOI:10.1108/20450621111136115 (Permanent URL)
Publisher:Emerald Group Publishing Limited

Subject area – It is related to managerial accounting including style of management, evaluation method, risk management, responsibility accounting and reporting.

Student level/applicability – It is suitable for both Bachelor's degree and Master's degree students to apply their comprehensive knowledge of managerial accounting on the case with relevance for the courses including managerial accounting, cost accounting, cost analysis and managerial accounting seminars.

Case overview – Information given by the case informs about the decentralized management structure and style of a data communication company, Data Communication Company Limited. The delegation of authorization is used as the main control of the company to monitor the performance of each department. The case study describes the company's specific methods as well as the monitoring procedures and the reports. In addition, it also addresses the management's concerns regarding risks as it relates to the current market situation.

Expected learning outcomes – To study managerial accounting courses by using this case, it certainly enhances effectiveness and efficiency of accounting curriculum. This case specifically provides a realistic perspective, comprehensive information and solution capability relevant to real world challenges, which can be applied to managerial accounting.

Supplementary materials – Teaching note.

Icon: Teaching notes.

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