JACR is a publication of the Southwest Case Research Association (SWCRA). JACR publishes teaching cases in all business disciplines. Cases may be grounded in primary and/or secondary data sources. Whether primary or secondary, sources must be well documented.
Taking The Cherry Off The Top: Skimming Fraud In A Medical Practice
Page 3
*Corresponding Author
Abstract
All organizations, small or large, should have internal controls to discourage and help prevent the perpetration of fraud.Cash in particular is susceptible to fraud due to its ready transferability, universal acceptance and potential lack of traceability. Therefore, there should be controls in place that prevent an employee from simply taking cash directly from a client/customer and pocketing the money for themselves. In the event that the preventive controls fail, there should be other detective controls in place to discover the fraud. If there are no such controls in an organization, they should be implemented.
This case provides details of an employee who skimmed more than $150,000 from their employer, MedPrac, a small medical practice. Skimming refers to stealing (or embezzling) money before the transaction is recorded in the books and records of the business entity. This skimming fraud continued over a period of at least five years and encompassed the misappropriation of copays that patients paid in cash. In addition, the employee also defrauded the medical practice by issuing unauthorized bonuses to themself. Numerous controls were either not in place or not monitored. One important control that was missing was the reconciliation of bank accounts. The details of the court case and the consequences for this fraudster after the fraud was discovered and prosecuted are also discussed.
Keywords: Internal Controls, Cash Controls, Internal Control Weaknesses, Audits, Skimming, Fraud, Asset Misappropriation
Citation:
Whitlow, E, Anderson, J. (2025). Taking The Cherry Off The Top: Skimming Fraud In A Medical Practice. Journal of Applied Case Research, V22, 3-13. https://img1.wsimg.com/blobby/go/38b22e15-1dc6-48ea-b48c-b4b45e42319a/JACR%20VOLUME%2022%20SEPTEMBER%202025.pdf#page=3
Do Two Wrongs Make A Right? The Nike VP Selling Scandal
Page 14
*Corresponding Author
Abstract
On March 1st, 2021, Ann Hebert, Nike Inc.’s Vice President and General Manager of North America, resigned following a news article that linked her to her son’s lucrative sneaker resale business. Her 19-year-old son, Joe, was purported to be pulling in US$200,000 per month in revenue reselling shoes. Amid a substantial media scandal and the internal turmoil that followed a VP’s resignation, Nike must analyze its internal policies to determine if Ann Hebert did have any impact on the brand and her son’s business. The reader is tasked with diving into the situation with the goal ofdetermining if a family chose to take advantage of the privilege granted to them, or if Nike’s internal policies failed to keep them in check.
Citation:
Dean, P, Ensign, P. (2025). Do Two Wrongs Make A Right? The Nike VP Resell Scandal. Journal of Applied Case Research, V22, 14-23. https://img1.wsimg.com/blobby/go/38b22e15-1dc6-48ea-b48c-b4b45e42319a/JACR%20VOLUME%2022%20SEPTEMBER%202025.pdf#page=14
Pepper Place And The Culinary Initiatives
Page 24
*Corresponding Author
Abstract
This is an undisguised decision-based case using both primary and secondary data. The case explores the dilemma faced by the developer of a multi-block site in a downtown area experiencing marked revitalization. Following thesuccessful renovation of several city blocks of buildings, the developer is considering adding a food-related element to the development. After providing background on the initial redevelopment, the case overviews the three potential initiatives under consideration: a restaurant, a kitchen incubator, and a cooking school. Students are challenged to analyze these opportunities and guide the developer on its best path forward.
An instructor’s guide providing relevant theories, teaching suggestions, and recommended discussion questions and sample answers is provided for instructor guidance.
Citation:
Bailin, M., Cieslewicz, A., Carson, C., Guess, A., Eason, C. (2025). Pepper Place And The Culinary Initiatives. Journal of Applied Case Research, V22, 24-36. https://img1.wsimg.com/blobby/go/38b22e15-1dc6-48ea-b48c-b4b45e42319a/JACR_20VOLUME_2022_20SEPTEMBER_202025.pdf#page=24
Lightning Strikes Twice: The Impact Of Poor Market Research On The Edsel And F150 EV
Page 37
*Corresponding Author
Abstract
Early in the Spring of 2024, the Lighting management team was going over the latest sales figures for the Ford F-150 Lightning, an all-electric version of Ford's best-selling pickup truck. The Lightning was Ford's bold foray into the rapidly evolving world of electric vehicles (EVs). The team was preparing to meet with the truck's production,marketing and finance team. While they might still be discussing what went wrong, they had to produce a strategy for the future.
By late Spring 2024, they would know there was no reason to celebrate and had to look at the future of the vehicle. In the Summer of 2024, Ford sent a memo to Ford dealerships throughout the United States to pause all actions in reference to the Model-e division of vehicles, which encompasses all EVs. In the first quarter of 2024, Ford lost$100,000 per EV sold and expects to lose $5.5 billion on EVs this year along (Reynolds, 2024).
To make matters worse, this is not the first time in Ford’s history that a much-hyped new product has cost the company dearly. Why does Ford seem to repeat its own blunders?
Citation:
Kennedy, E., Stevens, R., Sliver, L. (2025). Lightning Strikes Twice: The Impact Of Poor Market Research On The Edsel And F150 EV. Journal of Applied Case Research, V22, 37-49. https://img1.wsimg.com/blobby/go/38b22e15-1dc6-48ea-b48c-b4b45e42319a/JACR%20VOLUME%2022%20SEPTEMBER%202025.pdf#page=37
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