Structure outline for Toyota Airbags Defect Case Study
1. Introduction
Explanation of stakeholders’ theory and its relevance to the case under study
2. The case
2.1 Context
Facts of the case:
What? Toyota Motor Sales is recalling approximately 247,000 cars
Which cars are included in the recall?
When are they recalling?
In which areas are they recalling the cars from?
Why are they recalling?
History: has there been any other case of cars recall by Toyota?
2.2 Data
From Toyota’s website, under section of Press Room (Press Releases)
Takata’s official statements
2.3 Methodology
Manner of urgency of call, if any
How is Toyota dealing with customer complaints?
Customer reviews
What techniques did they adopt in recalling?
3. Findings
What part of the airbag defect situation did Toyota own up and what part did they put blame on
Takata?
Meetings of Toyota and Takata with other officials involved
How have other stakeholders helped Toyota in this situation of crisis or made it worse?
Which ethical codes did Toyota abide by in recalling?
Have there been instances when Toyota recalled cars late and suffered losses? Did it learn lessons
this time?
4. Conclusion
What features and elements of the stakeholders’ theory got implemented in this case?
History
1971 - Starbucks begins as roaster and retailer of whole bean and ground coffee, tea and spices in Seattle, Washington
Founded by Gordon Bowker, Jerry Baldwin, and Zev Siegl. They named it Starbucks after the first mate from the book Moby Dick
1982 - Howard Schultz joins company in as director of marketing
1983 - Schultz visited Milan brings back idea of traditional Italian coffee houses to America, but the idea was not developed by the owners
1985 - Schultz started his own coffee house II Giornale Coffee
1987 - Schultz purchases Starbucks (6 stores) to combined with his coffee house and begins to expand stores in America.
1996 - expands in the international market
2014 – 20,000 stores in 65 countries
Background
Stakeholders
Shareholders
Employees (Partners)
Customers
Communities
Suppliers
Social Responsibility
Every store is part of a community, and they take responsibility to be good neighbors seriously.
Community
Ethical Sourcing
They are committed to offering high-quality, ethically purchased and responsibly produced products.
Environment
Minimizing environmental footprint and inspiring others to do the same.
6
Business Ethics and Compliance
Starbucks believes that conducting business ethically and striving to do the right thing are vital to the success of the company
Business Ethics and Compliance is a program that supports Starbucks Mission and helps protect their.
Structure outline for Toyota Airbags Defect Case Study1. .docx
1. Structure outline for Toyota Airbags Defect Case Study
1. Introduction
Explanation of stakeholders’ theory and its relevance to the case
under study
2. The case
2.1 Context
Facts of the case:
approximately
247,000 cars
Toyota?
2.2 Data
From Toyota’s website, under section of Press Room (Press
Releases)
Takata’s official statements
2.3 Methodology
Manner of urgency of call, if any
How is Toyota dealing with customer complaints?
Customer reviews
What techniques did they adopt in recalling?
3. Findings
2. What part of the airbag defect situation did Toyota own up and
what part did they put blame on
Takata?
Meetings of Toyota and Takata with other officials involved
How have other stakeholders helped Toyota in this situation of
crisis or made it worse?
Which ethical codes did Toyota abide by in recalling?
Have there been instances when Toyota recalled cars late and
suffered losses? Did it learn lessons
this time?
4. Conclusion
What features and elements of the stakeholders’ theory got
implemented in this case?
3.
4.
5. History
1971 - Starbucks begins as roaster and retailer of whole bean
and ground coffee, tea and spices in Seattle, Washington
Founded by Gordon Bowker, Jerry Baldwin, and Zev Siegl.
They named it Starbucks after the first mate from the book
Moby Dick
1982 - Howard Schultz joins company in as director of
6. marketing
1983 - Schultz visited Milan brings back idea of traditional
Italian coffee houses to America, but the idea was not
developed by the owners
1985 - Schultz started his own coffee house II Giornale Coffee
1987 - Schultz purchases Starbucks (6 stores) to combined with
his coffee house and begins to expand stores in America.
1996 - expands in the international market
2014 – 20,000 stores in 65 countries
10. Community
Ethical Sourcing
They are committed to offering high-quality, ethically
purchased and responsibly produced products.
Environment
Minimizing environmental footprint and inspiring others to do
the same.
11. 6
Business Ethics and Compliance
Starbucks believes that conducting business ethically and
striving to do the right thing are vital to the success of the
company
Business Ethics and Compliance is a program that supports
Starbucks Mission and helps protect their culture and reputation
by providing resources that help partners make ethical decisions
at work.
The Standards of Business Conduct booklet is a resource
distributed to all partners to help them make appropriate
decisions at work consistent with our Mission and core values.
12.
13. 7
Globalization
Starbucks Coffee International
Open first international coffeehouse in Tokyo back in 1996.
The response is warmly embraced by millions of people around
the world with 21,000 stores in over 65 countries
Built on Great Global Partnerships
Starbucks engages in fair trade coffee which is helping
developing countries.
Global success due to international partners who were
commitment to bringing Starbuck coffees to the world
Shared values, strategic fit, good leadership and a strong track
record are among the most important qualities that Starbuck
looks for
Respect for Local Cultures
Chief executive officer and chairman Howard Schultz summed
when he said, “We remain highly respectful of the culture and
traditions of the countries in which we do business. We
recognize that our success is not an entitlement, and we must
continue to earn the trust and respect of customers every day.”
16. Mission/Vision Statement
With every cup in every community, to make a positive impact
with those we serve.
To inspire and nurture the human spirit – one person, one cup
and one neighborhood at a time.
17. SWOT Analysis
Strengths
Largest coffee company in the world
20,000 stores
11,000 in USA
Operating in 65 countries
High quality coffee beans
Fortune Magazine - list of 100 companies to work for in 2013
Fortune Magazine - 3rd in the list of Fastest growing –fast food
chain
Environmental friendly
Good relationship with suppliers
Customer loyalty
Weakness
Prices are higher than competitors
High operating costs
Less control on companies outside of US
Lack of internal focus (too much focus on expansion)
18.
19. SWOT Analysis
Opportunities
Emerging international markets
Product diversification
New products
Products in supermarkets
Drive thru retail stores
Threats
Competition
Consumer trend of healthy eating
Market saturation
Coffee prices volatility in other countries
Cultural and political issues in foreign countries
20. Porter’s Four Competitive Strategies
Differentiation –
Starbucks goal was to introduce their diverse product line and
to dominate a large portions of the market share by creating
relationships and customer loyalty. Once they were successful
they moved on to the international market.
By expanding their company through new products they offered
services unique and of superior value compared to competitors
to target a wide market.
21.
22. SMART Goals
Starbucks is commitment to do business in ways that are good
for people and the planet.
To purchase only the highest quality, ethically sourced and
responsibly grown coffee
To reduce environmental footprint and fight climate change
To give back to the neighborhoods and communities that their a
part of
To thank the customers who buy their coffee
To do business responsibly and conducting themselves in ways
that earns the trust and respect of customers and neighbors
To create a great workplace
To ensuring customers have access to nutritional information on
their products.
Focusing on the core areas where they have the biggest
influence – ethical sourcing, environmental stewardship and
community involvement
Starbucks believes in engaging, collaborating and openly
communicating with stakeholders by producing a Global
Responsibility report that details efforts to do business
responsibly
23. Decision making style
Starbucks took many risks and spent money it didn’t have to
build a corporation based on intuition of its CEO Howard
Schultz and a visit to Italy.
He was convinced that you sacrifice long-term integrity and
values for short term-profits.
He believed with dedication to his the companies vision and
mission statement and believing in the value of market share
24. and name recognition he would succeed.
He felt that if he continued on this path he would have the
worlds largest coffee industry in the world.
26. Starbucks strives to create a culture that values and respects
diversity and inclusion. They expect to be a leader in diversity
and inclusion, from their partners in the field to their senior
leadership teams
To help make goals become reality they have integrated
diversity and inclusion into the core of their leadership
competencies. Starbucks expect that all leaders within
Starbucks practice behaviors that demonstrate inclusion. They
will reach out to leverage diverse points of view, talents and
capabilities. They will work and think across teams, functions
and businesses; across markets, channels and organizations;
across cultures and communities; across physical and digital
spaces
The goals of the Diversity and Inclusion teams include building
a diverse workforce, increasing cultural competencies, shaping
a culture of inclusion and developing a diverse network of
suppliers
To advance their diversity and inclusion goals they are
leveraging Starbucks Partner Network Groups. These groups
provide us insight on product innovation, business solutions,
27. partner development and the recruitment and retention of
partners. We empower seven Partner Networks, field Diversity
& Inclusion councils and a Global Council operating in North
America
Starbucks Culture
28. Structure
The structure of the Starbucks Corporation is not an uncommon
one Starbucks executives oversee the company from its
headquarters in the city of its birth, Seattle, Washington.
Around the country, district managers oversee regional
groupings of stores. These district managers report directly to
the Starbucks Corporation.
At each store, a store manager acts as the chief. Under this store
manager are a collection of shift supervisors who act as
managers on duty when the store manager is out.
Below the shift supervisors are the rest of the employees,
referred to as baristas.
Starbucks does not operate under a franchise system; however,
they do license storefronts.
Licensed stores are common in grocery stores, bookstores or
any other site where the Starbucks is not a stand-alone building.
These licensed stores are still controlled by Starbucks
Corporation and must adhere to the same stringent guidelines.
All items sold at licensed stores, including foods, must be
approved by Starbucks corporate offices. Starbucks maintains
this control in an attempt to protect the company name and
ensure that it remains one that is associated with quality.
29.
30. HR Management
They call their corporate office a “support center” for a good
reason—everything they do there is to support their retail store
partners and in turn, make an impact on the communities they
serve.
There are opportunities for professionals across diverse
business groups and geographies in their regional offices and
global support centers.
In Partner Resources, they are all about their partners. There are
more than 500 partners working in groups such as Staffing,
Learning and Development, Total Pay (Comp and Benefits),
Organizational Development and Partner Services. Each of them
is a strategic partner to the business – no matter if their in a
generalist or more specialist role. Together, they build programs
that help their partners around the globe become their personal
best.
31.
32. Centralized Marketing Strategy
Aggressive placement in the international market has been a
strategy pursued by Starbucks since 1995.
Marketing strategies right down to paper coffee cups are
completely controlled from the U.S.
Partnering with companies has benefited Starbucks and its
partners, "Starbucks helped Barnes & Noble grow into the
megastore it is today" (Kearney, 2002, 2). Customers who used
Starbucks would receive a Barnes & Noble coupon.
33. Use of standard world-wide pricing which is based on average
unit costs of fixed, variable, and export-related costs will
hopefully achieve the synergies in the international market.
34. Decentralized Strategies
Starbucks decentralized its design operation, and now it has
eight design studios around the United States and 18 around the
world, all trying to design stores that have a flavor of each
region.
Starbucks wants to put a large community table in its stores,
thinking that it’s a way for people to more easily connect.
Company officials want customers as close to their employees
as possible so opened countertops. And at one point they
lowered the machines eight inches so customers are face to face
with the person preparing their order.
Starbucks plans to open a new store in Seattle that will feature a
small batch roastery and promote its most specialized — and
expensive — coffees. They’re planning more stores that will
specialize in selling “reserve” coffees.
Starbucks will offer walk-ups, drive-thru cafes to have multiple
footprints to deliver to customers in multiple ways to meet
different needs.
36. They understand the need to continue to be competitive by
reinventing their cafes to meet the needs of their customers
through out the world.
Starbucks invests in programs designed to strengthen economic
and social development in local communities, while also caring
for the environment.
Starbucks is committed to helping farming communities endure
and thrive. To extend their reach and impact, they work with
organizations that have expertise in these agricultural
communities.
Starbucks has established Farmer Support Centers in key coffee-
growing regions to provide local farmers with resources and
expertise that can help lower their cost of production, reduce
pest and disease, improve coffee quality and increase the yield
of premium coffees.
47. Albert Darvesh
Abdullah Ozdemir
Our Mission:
“Next Level is a Fitness Center, which provide its customers a
full range of health services. Next Level’s objective is to
stimulate clients to seek for a healthy style of life, helping them
to elevate their self-esteem and have a better life.”
Next Level´s Facilities
Last equipment
Sport Courts
Swimming Pool
Juicy Bar
Supplement Store
SPA
Tanning
Day Care
Laundry
48. Next Level´s Services
Experienced Trainers
Nutritionist
Physiotherapist
Sports Classes
Dance Classes
Martial Art Classes
SMART Classes
Senior classes
SWOT:
49. Psychographics:
Need for exclusive services
Personalized costumer services
High value for their time
Practicality
Next Level´s Clients
Client´s needs:
Pool of Potential Costumers:
Boston central area
Upper-middle class ( >60k year)
> 18 years
50. Demographics:
Next Level´s pool of potential costumers =
48% of Boston’s Population
Next Level´s costumers range between ages 25 and 44.
Demographics:
Next Level’s costumers family size range between 4 and 6
members
Demographics:
Target market:
48% of Boston’s Population
25-44 years
4-6 members in family
51. Product:
Fitness Center
The completest in Boston
High-qualities services
501 Boylston Street, Boston
Mon – Friday : 5am to 10pm
Sat & Sun : 8am to 8pm
Placement:
Model of Distribution:
Price – Individual plans:
52. Basic Plan
$ 89,99/month
Medium Plan
$ 129,99/month
Basic plan + classes
Plus plan
$ 199,99/month
Medium plan + spa, day care, and laundry
The member have access to the gym’s equipment
Extreme plan
$ 259,99/month
Plus plan + 1 personal trainer season per week
53. Price – Family plans:
Basic:
$85.99/month
Extreme:
$250.99/month
4 people
Basic:
$83.99/month
Extreme:
$245.99/month
5 people
Basic:
$80.99/month
57. Attract possible costumers to meet Next Level
“After Next Level, no other gym will be good enough”
Our clients will be our best promotors
Market Communication:
Market Communication:
Open house and free trials :
Working time
TV and Radio:
New advertisement every 3 months
Social Medias:
Updates weekly
58. Marketing Mix:
High - quality
Fitness Center
Family Plan
Many level of Prices
Boston
B2C
Social medias, TV, Radio, word of mouth, free trial, open house
Segmentation:
Health & Beauty
Gyms & Fitness Center
High-quality
services
Complete structure
High-quality services with the
best professionals
60. Create profile in social media
Create advertises for Radio & TV
Train employees to receive our guests
Actions - Leading:
Rewards for indication
Rewards for loyalty
Clients (and possible) Database:
Customer relationship management (CRM)
Actions - Leading:
Costumers for each media
KPI = new clients / free trials
Number of recommendations
61. Metrics - Controlling:
Survey our clients
Keep tracking of social medias
Call for free trial costumers
Feedback - Controlling:
PriceEquipmentStructureServicesStaffLocationFamily
PlanTOTAL
Next Level133331317
Equinox222222214
BSC311113111
Case study
Identify an organisation facing a crisis or involved in a public
controversy (e.g., an accident, a product safety/health hazard, a
scandal, an environmental disaster, or a major structural re-
organisation, such as privatisation or demutualisation) and
investigate how the organisation reacted to it by means of
information releases (e.g., press releases, annual report,
corporate social responsibility report, etc.). Use a variety of
62. accounting theories to explain the organisation’s response to the
event.
You can use the organisation’s website to download documents
issued by the organisation. Please note that Tutorial 6 (Week 8)
will deal with issues surrounding case study selection, data
collection and analysis.
Structure of assignment
Please follow the structure provided below. Bold numbered
items provide the headings and sub-headings for your essay.
Bulleted items provide a short description of the type of content
expected in each section and sub-section.
1. Introduction
· Discussion of concepts and theories used to analyse the case
[20 marks]
2. The case
2.1 Context
· Background information about the case [10 marks]
2.2 Data
· Description of corporate disclosure vehicles chosen for
analysis (i.e., press releases, annual reports, CSR reports, etc.)
[10 marks]
2.3 Methodology
· Discussion of the categories of analysis used to analyse the
corporate texts (e.g., text length, themes, impression
management strategies, etc.) [15 marks]
3. Findings
· Summary of findings of your analysis [35 marks]
4. Conclusion
63. · Discussion of findings in context of theory and prior literature
[10 marks]
Requirements:
This case study count 25% towards your final mark. It has two
components:
(1) An individual written assignment to be submitted by
Monday, 5th January 2015 which counts 20% towards your final
mark. Please note that you need to upload an electronic copy on
blackboard by Monday, 5th January 2015. Please refer to the
Bangor University guide on How to submit a Turnitin
assignment guide for students:
http://www.bangor.ac.uk/itservices/lt/helpsheets/turnitin/turniti
n_guide_students.pdf.
Word limit
The word limit is 1,500 words maximum. The case study should
include a list of references containing all the materials you have
consulted and cited. References in the references section should
be mentioned in the text and vice versa.
Referencing style
Please use the Harvard referencing style. A detailed guide is
provided at:
http://www.bangor.ac.uk/library/help/documents/harvardreferen
cingguide.pdf
Assignment of marks
You need to demonstrate the application of accounting theories
to interpret and analyse your data. You are expected to read
around the subject and will be rewarded, if you refer to journal
articles or other authoritative sources of information (books and
book chapters, NOT websites) to support your argument. Please
note that the list of references provided below is just a starting
point and is not meant to be exhaustive.
64. References
Beelitz, A. and Merkl-Davies, D.M. (2012), ‘Using discourse to
restore organisational legitimacy: ‘CEO-speak’ after an incident
in a German nuclear power plant’, Journal of Business Ethics,
108 (1): 101-120.
Breitsohl, H. (2009), ‘Organizational Crises and Reactions from
a Legitimacy Perspective – Results from Two Multiple-case
Studies’, Schumpeter Discussion Paper 2009-007. Wuppertal.
Breton, G. and Coté, L. (2006), ‘Profit and the Legitimacy of
the Canadian Banking Industry’, Accounting, Auditing and
Accountability Journal, 19(2), 512-539.
Deegan, C. and Rankin, M. (1996), ‘Do Australian companies
report environmental news objectively?: An analysis of
environmental disclosures by firms prosecuted successfully by
the Environmental Protection Authority’, Accounting, Auditing
and Accountability Journal, 9 (2): 50-67.
Elsbach, K.D. (1994), ‘Managing organizational legitimacy in
the Californian cattle industry: the construction and
effectiveness of verbal accounts’, Administrative Science
Quarterly, 39(1), 57–88.
Elsbach, K. D. (2001), ‘The Architecture of legitimacy:
Constructing accounts of organisational controversies’, in J. T.
Jost and B. Major (eds.), The Psychology of Legitimacy
(Cambridge University Press, Cambridge), 391-415.
Hooghiemstra, R. (2000), ‘Corporate communication and
impression management – New perspectives why companies
engage in corporate social reporting’. Journal of Business
Ethics, 27, 55-68.
Islam, M. A. and Deegan, C. (2010). ‘Media pressures and
corporate disclosure of social responsibility performance
information: a study of two global clothing and sports retail
companies.’ Accounting and Business Research, 40(2): 131-148.
Lightstone, K. and Driscoll, C. (2008), ‘Disclosing Elements of
65. Disclosure: A Test of Legitimacy Theory and Company Ethics’,
Canadian Journal of Administrative Sciences, 25(1), 7-21.
Linsley, P., and Kajüter, P.M. (2008), ‘Restoring reputation and
repairing legitimacy. A case study of impression management in
response to a major risk event at Allied Irish Banks plc’,
International Journal of Financial Services Management, 3(1):
65-82.
Massey, J.E. (2001), “Managing Organisational Legitimacy:
Communication Strategies for Organizations in Crisis”, Journal
of Business Communication, 38(2): 153-184.
Ogden, S. and Clarke, J. (2005), ‘Customer disclosures,
impression management and the construction of legitimacy:
corporate reports in the UK privatised water industry’,
Accounting, Auditing and Accountability Journal, 18(3): 313-
345.
O’Keefe, P. and Conway, S. (2008), ‘Impression Management
and Legitimacy in a NGO Environment’, University of
Tasmania School of Accounting Working Paper Series 02/2008.
Xu, K. and Li, W. (2013), ‘An Ethical Stakeholder Approach to
Crisis Communication: A Case Study of Foxconn’s 2010
Employee Suicide Crisis,’ Journal of Business Ethics, 117(2):
371-386.
PAGE
1
