The Fowler Center for Business as an Agent of World Benefit | Weatherhead School at Case Western Reserve University

Accounting Case Studies

Impact Makers

Company: Impact Makers
Publisher: Darden (UVA)
Call Number: UV1042
Year Published: 2009

Michael Pirron was a health care services consultant who had always dreamed of starting a "Nonprofit Competitive Business" with a social mission. In 2006, he launched Impact Makers, a new hybrid entity that crossed the nonprofit/for-profit lines. Impact Makers had several unique components: It would contribute strategic consulting, and all profits, to charitable community organizations; there was no stock and equity ownership; it had a volunteer board of directors and its financial information was open to the public. How would Impact Makers raise investment capital with its unique organizational structure? And how would the company survive?

What is the dilemma or tough decision?
How would Impact Makers get more customers, revenue, business etc?

Website where case study can be found:

Manila Water Company

Company: Manila Water Co.
Publisher: Harvard
Call Number: 9-508-004
Year Published: 2007

In 1997, the Philippines government privatized its water utility in the metropolitan Manila area. The East Zone concession was won by Manila Water Company and the West Zone concession by Maynilad Water Services. Over the next decade, Manila Water turned in an impressive and profitable performance, while Maynilad failed.

What is the dilemma or tough decision?
The opportunity to own the West concession

Website where case study can be found:

The SEKEM Initiative

Company: SEKEM
Publisher: IESE Business School
Call Number: 0-304-072
Year Published: 2004

Sekem was founded by Ibrahim Abouleish, an Egyptian who had been living, studying and working in Austria prior to his return to Egypt in 1977, the year he established Sekem. In 2003 it consisted of three main parts: the Sekem group of companies, the Egyptian Society for Cultural Development and the Cooperative of Sekem Employees, together employing more than 2,000 people. This case portrays the complex set of circumstances that frames Sekem's decisions to further grow and develop the initiative along its historical path of holistic development in the social, economic and cultural spheres.

What is the dilemma or tough decision?
To initiate holistic development able to create economic, social and cultural value in a sustainable manner.

Website where case study can be found: