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Volume 19, Number 4Print ISSN: 1078-4950Online ISSN: 1532-5822JOURNAL OF THE INTERNATIONALACADEMY FOR CASE STUDIESInstructors’ NotesEditorsInge Nickerson, Barry UniversityCharles Rarick, Purdue University, CalumetThe Journal of the International Academy for Case Studies is owned andpublished by Jordan Whitney Enterprises, Inc. Editorial content is under thecontrol of the Allied Academies, Inc., a non-profit association of scholars, whosepurpose is to support and encourage research and the sharing and exchange ofideas and insights throughout the world.
Page iiAuthors execute a publication permission agreement and assume all liabilities.Neither Jordan Whitney Enterprises nor Allied Academies is responsible for thecontent of the individual manuscripts. Any omissions or errors are the soleresponsibility of the authors. The Editorial Board is responsible for the selectionof manuscripts for publication from among those submitted for consideration. ThePublishers accept final manuscripts in digital form and make adjustments solelyfor the purposes of pagination and organization.The Journal of the International Academy for Case Studies is owned andpublished by Jordan Whitney Enterprises, Inc, 51 Blake Drive, Arden, NC 28704,USA. Those interested in communicating with the Journal, should contact theExecutive Director of the Allied Academies at info@.alliedacademies.org.Copyright 2013 by Jordan Whitney Enterprises, Inc, Arden NC, USAJournal of the International Academy for Case Studies, Volume 19, Number 4, 2013
Page iiiEDITORIAL BOARD MEMBERSIrfan AhmedSam Houston State UniversityHuntsville, TexasDevi AkellaAlbany State UniversityAlbany, GeorgiaCharlotte AllenStephen F. Austin State UniversityNacogdoches, TexasThomas T. AmliePenn State University - HarrisburgHarrisburg, PennsylvaniaIsmet AnitsalTennessee Tech UniversityCookeville, TennesseeKavous ArdalanMarist CollegePoughkeepsie, New YorkJoe BallengerStephen F. Austin State UniversityNacogdoches, TexasLisa BerardinoSUNY Institute of TechnologyUtica, New YorkThomas BertschJames Madison UniversityHarrisonburg, VirginiaSteve BettsWilliam Paterson UniversityWayne, New JerseyNarendra BhandariPace UniversityNorth Brunswick, New JerseyBarbara Bieber-HambyStephen F. Austin State UniversityNacogdoches, TexasW. Blaker BollingMarshall UniversityHuntington, West VirginiaLisa N. BostickThe University of TampaTampa, FloridaMichael W. BoydWestern Carolina UniversityCullowhee, North CarolinaThomas M. BoxPittsburg State UniversityPittsburg, KansasWilliam BrentHoward UniversityWashington, DCMichael BroihahnBarry UniversityMiami Shores, FloridaGary BrunswickNorthern Michigan UniversityMarquette, MichiganCarol BrutonCalifornia State University San MarcosPoway, CaliforniaGene CalvasinaSouthern UniversityBaton Rouge, LouisianaRussell CaseyPenn State University Worthington ScrantonDunmore, PennsylvaniaYung Yen ChenNova Southeastern UniversityDavie, FloridaWil ClouseEastern Kentucky UniversityRichmond, KentuckyClarence ColemanWinthrop UniversityRock Hill, South CarolinaMichael H. DeisClayton College & State UniversityMorrow, GeorgiaCarol DocanCSU, NorthridgeNorthridge, CaliforniaScott DroegeMississippi State University-Meridian CampusMeridian, MississippiJournal of the International Academy for Case Studies, Volume 19, Number 4, 2013
Page ivEDITORIAL BOARD MEMBERSMartine DuchateletPurdue University CalumetHammond, IndianaSteve EdisonUniversity of Arkansas at Little RockLittle Rock, ArkansasAndrew A. EhlertMississippi University for WomenColumbus, MississippiHenry ElrodUniversity of the Incarnate WordSan Antonio, TexasMike EvansWinthrop UniversityRock Hill, South CarolinaWerner FeesGeorg-Simon-Ohm-Fachhochschule NuernbergNuernberg, GermanyTroy FestervandMiddle Tennessee State UniversityMurfreesboro, TennesseeArt FischerPittsburg State UniversityPittsburg, KansasBarbara FullerWinthrop UniversityRock Hill, South CarolinaRamaswamy GanesanBITS-Pilani Goa CampusGoa, IndiaJoseph J. GeigerUniversity of IdahoMoscow, IdahoIssam GhazzawiUniversity of La VerneLa Verne, CaliforniaMichael GraysonJackson State UniversityJackson, MississippiRichard GregoryUniversity of South Carolina SpartanburgSpartanburg, South CarolinaRobert D. GulbroAthens State UniversityAthens, AlabamaAllan HallSUNY Institute of TechnologyUtica, New YorkKaren HamiltonAppalachian State UniversityBoone, North CarolinaHeikki HeinoGovernors State UniversityUniversity Park, IllinoisTerrance JalbertUniversity of Hawaii at HiloHilo, HawaiiMarianne L. JamesCalifornia State University, Los AngelesLos Angeles, CaliforniaBin JiangDePaul UniversityChicago, IllinoisMarlene KahlaStephen F. Austin State UniversityNacogdoches, TexasJoseph KavanaughSam Houston State UniversitySpring, TexasWilliam J. KehoeUniversity of VirginiaCharlottesville, VirginiaWasif M. KhanLahore University of Management SciencesLahore, PU, PakistanMarla KrautUniversity of IdahoMoscow, IdahoS. KrishnamoorthyAmrita Institute of ManagementTamil Nadu, IndiaDave KunzSoutheast Missouri State UniversityCape Girardeau, MissouriJohn LawrenceUniversity of IdahoMoscow, IdahoJonathan LeeUniversity of WindsorWindsor, Ontario, CanadaJournal of the International Academy for Case Studies, Volume 19, Number 4, 2013
Page vEDITORIAL BOARD MEMBERSJohn LewisStephen F. Austin State UniversityNacogdoches, TexasRod LievanoUniversity of Minnesota DuluthDuluth, MinnesotaSteve LoyEastern Kentucky UniversityRichmond, KentuckyAnne MacyWest Texas A&M UniversityCanyon, TexasEdwin Lee MakamsonHampton UniversityHampton, VirginiaJeff MankinLipscomb UniversityNashville, TennesseePaul MarshallWidener UniversityChester, PennsylvaniaJames R. MaxwellState University of New York College at BuffaloBuffalo, New YorkSteve McGuireCalifornia State University, Los AngelesLos Angeles, CaliforniaMichael McLainHampton UniversityElizabeth City, North CarolinaTimothey B. MichaelUniversity of Houston-Clear LakeHouston, TexasTodd MickMissouri Western State UniversitySt. Joseph, MissouriKenneth K. MitchellShaw UniversityRaleigh, North CarolinaMohsen ModarresHumboldt State UniversityArcata, CaliforniaWilliam B. MorganFelician CollegeJackson, New JerseyInge NickersonBarry UniversityMiami Shores, FloridaInder NijhawanFayetteville State UniversityFayetteville, North CarolinaAdebisi OlumideLagos State UniversityLagos, NigeriaJoseph OrmsbyStephen F. Austin State UniversityNacogdoches, TexasD. J. ParkerUniversity of Washington TocamaTacoma, WashingtonKaren PaulFlorida International UniversityMiami, FloridaSteven K. PaulsonUniversity of North FloridaJacksonville, FloridaTerry PearsonWest Texas A&M UniversityCanyon, TexasRashmi PrasadUniversity of Alaska AnchorageAnchorage, AlaskaSanjay RajagopalWestern Carolina UniversityCullowhee, North CarolinaCharles RarickPurdue University CalumetHammond, IndianaSherry RobinsonPenn State UniversityNew Albany, PennsylvaniaIda Robinson-BackmonUniversity of BaltimoreBaltimore, MarylandDurga Prasad SamontarayKing Saud UniversityRiyadh, Saudi ArabiaJoesph C. SantoraEssex County CollegeNewark, New JerseyJournal of the International Academy for Case Studies, Volume 19, Number 4, 2013
Page viEDITORIAL BOARD MEMBERSSujata SatapathyIndian Institute of TechnologyNew Delhi, IndiaBob SchwabAndrews UniversityBerrien Springs, MichiganElton ScifresStephen F. Austin State UniversityNacogdoches, TexasHerbert ShermanSouthampton CollegeSouthampton, New YorkLinda ShonesyAthens State UniversityAthens, AlabamaMike SpencerUniversity of Northern IowaCedar Falls, IowaHarlan E. SpottsWestern New England CollegeSpringfield, MassachusettsHarriet StephensonSeattle UniversitySeattle, WashingtonPhilip StetzStephen F. Austin State UniversityNacogdoches, TexasJim StotlerNorth Carolina Central UniversityChapel Hill, North CarolinaJennifer Ann SwansonStonehill CollegeN. Easton, MassachusettsJoseph SulockUNC-AshevilleAsheville, North CarolinaJoe TengBarry UniversityMiami Shores, FloridaPrasanna J. TimothyKarunya Institute of TechnologyTamil Nadu, IndiaJeff W. TottenSoutheastern Louisiana UniversityHammond, LouisianaJack E. TucciMississippi State University-Meridian CampusMeridian, MississippiGeorge VozikisSan Diego State UniversitySan Diego, CaliforniaRae WestonMacquarie Graduate School of ManagementNSW AustraliaGreg WinterBarry UniversityMiami Shores, FloridaArt WarbelowUniversity of AlaskaFairbanks, AlaskaThomas WrightUniversity of Nevada - RenoReno, NevadaJournal of the International Academy for Case Studies, Volume 19, Number 4, 2013
Page viiTABLE OF CONTENTSEDITORIAL BOARD MEMBERS . IIILETTER FROM THE EDITORS . IXCASE OF A PRIVATE UNIVERSITY DEVELOPING THE COMMUNITYTHROUGH A HOLISTIC EDUCATION INITIATIVE . 1Jelena Zivkovic, American University of NigeriaTHE BEST OF BOTH GROCERS CASE . 17Shelley Morrisette, Shippensburg UniversityLouise Hatfield, Shippensburg UniversityMAGIC CARPET RIDE:A FINANCIAL REPORTING CASE . 21Larry Watkins, Northern Arizona UniversityRoxanne Stell, Northern Arizona UniversityINTRODUCING MICRO-FINANCE IN SWEDEN . 27Ester Barinaga, Copenhagen Business SchoolIS NO UPGRADE A DOWNGRADE? . 37Lonnie L. Jackson, Henderson State UniversityNathanael S. Campbell, Henderson State UniversityBrandon Horvath, Henderson State UniversityDISTINGUISHING BETWEEN LIABILITIES AND EQUITY:TWO MINI-CASES FOR IMPROVING STUDENTS’ CRITICALTHINKING SKILLS IN INTERMEDIATE FINANCIAL ACCOUNTING . 45Konrad E. Gunderson, Missouri Western State UniversityJournal of the International Academy for Case Studies, Volume 19, Number 4, 2013
Page viiiCARSON’S DEPARTMENT STORE:WHEN TO STAY AND WHEN TO GO . 61Charles M. Carson, Samford UniversityCarol J. Cumber, South Dakota State UniversityCREATIVITY, INNOVATION AND ENTREPRENEURSHIP:THE CASE OF H. WAYNE HUIZENGA . 71Todd A. Finkle, Gonzaga UniversityPRICING REI MEMBERSHIPS: THE USE OF SEGMENTATION AND VALUEESTIMATION PRICING . 81Kristin Kutsch, University of WisconsinMaggie McDermott, University of Wisconsin – La CrosseJames Finch, University of Wisconsin - La CrosseALTOS DE TINOGASTA, ARGENTINA . 89D.K. (Skip) Smith, Baze UniversityCarlos Aimar, University Of San IsidroGabriel Clusellas, San Isidro Buenos Aires,Stanley Stough, Southeast Missouri State UniversityJournal of the International Academy for Case Studies, Volume 19, Number 4, 2013
Page ixLETTER FROM THE EDITORSWelcome to the Journal of the International Academy for Case Studies, the official journal of theInternational Academy for Case Studies. The IACS is affiliated with the Allied Academies. Bothorganizations are non profit associations of scholars whose purpose is to encourage and supportthe advancement and exchange of knowledge, understanding and teaching throughout the world.The purpose of the JIACS is to encourage the development and use of cases and the case methodof teaching throughout higher education. Its editorial mission is to publish cases in a widevariety of disciplines which are of educational, pedagogic, and practical value to educators.The Instructors’ Notes contained in this volume have been double blind refereed, and each wasrequired to have a complete case before consideration. The acceptance rate for manuscripts inthis issue, 25%, conforms to our editorial policies. The Case for each Instructor’s Note in thisvolume will be published in a separate issue of the JIACS.If any reader is interested in obtaining a case, an instructor’s note, permission to publish, or anyother information about a case, the reader must correspond directly with the Executive Directorof the Allied Academies: info@alliedacademies.org.The Editorial Policy, background and history of the organization, and calls for conferences arepublished on the Allied Academy web site. In addition, we keep the web site updated with thelatest activities of the organization. Please visit our site and know that we welcome hearing fromyou at any time.Inge Nickerson, Barry UniversityCharles Rarick, Purdue University, CalumetJournal of the International Academy for Case Studies, Volume 19, Number 4, 2013
Page xJournal of the International Academy for Case Studies, Volume 19, Number 4, 2013
Page 1CASE OF A PRIVATE UNIVERSITY DEVELOPING THECOMMUNITY THROUGH A HOLISTIC EDUCATIONINITIATIVEJelena Zivkovic, American University of NigeriaCASE OVERVIEWThe case challenges students to solve the pressing social and economic problemspresently confronting the AUN community, given its turbulent past. Students are expected todraft a strategic plan that will enable AUN to create a strong foothold in the community as adevelopmental university. The case draws insights from the AUN Strategic Plan 2011-2016,scholarly contributions, and trends in the field of social entrepreneurship. Additionally, studentsare expected to research this subject and devote some hours outside of class to gaining a graspof social entrepreneurship and contribute to class discussion. The class is aimed at upperundergraduate students; each class will last 90 minutes.CASE SYNOPSISThe case will encourage students to think about the characteristics of a
¾ prepare a SWOT analysis of the current condition of AUN and use your findings
