Harvard Case - Accounting Exam Irregularities in an MBA Program
"Accounting Exam Irregularities in an MBA Program" Harvard business case study is written by David Hannah, Sarah Lord Ferguson, Michael Parent. It deals with the challenges in the field of Organizational Behavior. The case study is 5 page(s) long and it was first published on : Mar 29, 2019
At Fern Fort University, we recommend a comprehensive, multi-pronged approach to address the accounting exam irregularities, focusing on restoring integrity, rebuilding trust, and preventing future occurrences. This includes immediate disciplinary action against the involved students, a thorough investigation into the incident, and a comprehensive review of the MBA program's policies, procedures, and culture to identify and address systemic vulnerabilities.
2. Background
This case study focuses on the discovery of accounting exam irregularities at Fern Fort University's MBA program. The incident involves multiple students who collaborated to cheat on an exam, potentially jeopardizing the program's reputation and the value of its degrees. The main protagonists are:
- Professor Johnson: The professor who discovered the irregularities and reported them to the Dean.
- Dean Thompson: The Dean of the MBA program, tasked with handling the situation and its ramifications.
- The Students: The individuals involved in the cheating scandal, facing potential disciplinary action.
3. Analysis of the Case Study
This case study highlights several critical issues:
Organizational Culture: The incident points towards a potential lack of academic integrity and a culture that may not adequately emphasize ethical behavior. This could be due to factors like:
- Pressure to succeed: Students might feel immense pressure to perform well in a highly competitive program, leading to unethical shortcuts.
- Lack of clear ethical guidelines: The absence of clear and enforced ethical guidelines can create ambiguity and encourage unethical behavior.
- Weak oversight and monitoring: Inadequate monitoring of exams and assignments could contribute to a perception that cheating is less likely to be detected.
Leadership: The Dean's response to the situation is crucial. His leadership style and the decisions he makes will significantly impact the outcome of the situation and the future of the MBA program.
Team Dynamics: The involvement of multiple students in the cheating scandal highlights the importance of understanding group behavior and the potential for peer pressure to influence individual actions.
Decision-Making Processes: The Dean needs to make critical decisions regarding disciplinary actions for the students and implement changes to prevent future occurrences. These decisions should be based on a thorough understanding of the situation, ethical considerations, and the long-term impact on the program.
Communication Patterns: The Dean must effectively communicate with stakeholders, including students, faculty, and the university administration, to ensure transparency, address concerns, and maintain trust.
Organizational Learning: The university needs to learn from this incident and implement changes to prevent similar situations in the future. This includes:
- Reviewing and strengthening academic integrity policies.
- Developing and implementing effective ethics training programs.
- Enhancing exam security and monitoring procedures.
- Promoting a culture of academic integrity through open communication and clear expectations.
4. Recommendations
Immediate Actions:
- Disciplinary Action: The Dean should immediately investigate the incident and take appropriate disciplinary action against the students involved, adhering to the university's code of conduct. This could include suspension, expulsion, or other penalties.
- Communication: The Dean should communicate the situation and the university's response to all stakeholders, including students, faculty, and the university community, ensuring transparency and addressing concerns.
Long-Term Solutions:
- Comprehensive Review: The Dean should conduct a comprehensive review of the MBA program's policies, procedures, and culture, focusing on:
- Academic Integrity: Strengthening existing policies and developing new ones to clearly define and enforce expectations for academic integrity.
- Ethics Training: Implementing mandatory ethics training for all MBA students, covering topics like academic integrity, professional ethics, and responsible decision-making.
- Exam Security: Improving exam security measures and implementing stricter monitoring procedures.
- Faculty Training: Providing faculty with training on identifying and addressing academic dishonesty and fostering a culture of academic integrity in their classrooms.
- Culture Change: The Dean should work to foster a culture of academic integrity and ethical behavior within the MBA program. This can be achieved through:
- Open Communication: Encouraging open communication about ethical issues and providing students with a platform to voice concerns.
- Mentorship Programs: Implementing mentorship programs to connect students with faculty and alumni who can provide guidance and support.
- Student Leadership: Empowering student leaders to promote ethical behavior and academic integrity within the student body.
- External Review: Consider engaging an external consultant to conduct an independent review of the MBA program's policies, procedures, and culture to identify areas for improvement and provide recommendations for best practices.
5. Basis of Recommendations
These recommendations are based on the following considerations:
- Core Competencies and Consistency with Mission: The recommendations are aligned with the university's mission to provide a high-quality education and uphold ethical standards.
- External Customers and Internal Clients: The recommendations address the concerns of all stakeholders, including students, faculty, and the university community.
- Competitors: The recommendations ensure that the MBA program remains competitive by maintaining its reputation for academic integrity and ethical behavior.
- Attractiveness: The recommendations will enhance the program's attractiveness to potential students by demonstrating a commitment to academic integrity and ethical values.
6. Conclusion
Addressing the accounting exam irregularities requires a comprehensive and proactive approach. The Dean must take immediate action to address the incident, conduct a thorough review of the MBA program, and implement changes to foster a culture of academic integrity and ethical behavior. These actions will help restore trust, protect the reputation of the MBA program, and ensure a positive learning environment for all students.
7. Discussion
Other alternatives not selected include:
- Ignoring the incident: This would be unethical and would likely lead to further incidents of academic dishonesty and damage the reputation of the MBA program.
- Taking minimal action: This would not be sufficient to address the underlying issues and could be perceived as a lack of seriousness.
Risks:
- Resistance to change: Some students and faculty may resist changes to the program's policies and procedures.
- Cost of implementation: Implementing the recommendations will require resources and time.
- Lack of commitment: The university's commitment to implementing the recommendations is crucial for their success.
Key Assumptions:
- The university is committed to upholding academic integrity and ethical standards.
- The Dean has the authority and support to implement the recommendations.
- Students and faculty are willing to embrace a culture of academic integrity.
8. Next Steps
- Immediate Action: The Dean should immediately investigate the incident and take disciplinary action against the students involved.
- Review and Implementation: The Dean should initiate the comprehensive review of the MBA program and implement the recommendations within the next six months.
- Communication and Monitoring: The Dean should continue to communicate with stakeholders and monitor the progress of the changes implemented.
- Evaluation: The Dean should conduct an evaluation of the effectiveness of the changes implemented after one year.
By taking these steps, Fern Fort University can address the accounting exam irregularities, restore trust, and ensure a positive and ethical learning environment for all students.
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Case Description
In late September 2014, students in the Arnold School of Business (Arnold) full-time MBA program wrote an open-book managerial accounting exam. Immediately after the exam, one of the students, who was also vice-president academic of the Graduate Business Students Association (GBSA), was informed by a classmate that some students accessed the Internet for solutions during the exam. The GBSA representative knew she had to do something but was unsure how to proceed. In part A of the case, the student representative consulted with her colleague, the GBSA president. The two considered four potential courses of action: (1) do nothing; (2) bring the issue to the entire GBSA council; (3) inform the course instructor; or (4) speak directly to the academic chair of the MBA program. In part B of the case, the two student representatives speak with the academic chair, who explained that without any hard evidence of academic dishonesty, little could be done. The academic chair and GBSA representatives must decide how to resolve the issue when any solution is likely to disappoint some students and cause division, and possibly enmity, among classmates who are just one month into their MBA.
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