STEVANY NOVIAN TAN (008201900038)

CASE

1. NOKIA
a. The head of the mobile-phone unit and seen by some as a potential CEO successor ( Rick
Simonson) retired from his full time duties, and create a new strategy by launching an
upgraded version of the previous smartphone platform to increase its portfolio with new
high-end products based on MeeGo and upgrade the symbian version.
b. Organizational culture is one kind of behaviours should be elicited by the appropriate
management control.
c. Nokia change its organizational structure due to Mr. Rick Simoson as the head of the
mobile-phone unit and seen as potential CEO successor and several of his employees
resigned. This made Nokia create a new strategy by launching an upgraded version of the
previous smartphone platform to compete with Apple, blackberry and google (android)
companies. With that Nokia is sure to increase its portfolio with new high-end products
based on MeeGo and upgrade the symbian version. So that Nokia's chances of closing the
gap in its competition with Apple, Blackberry and Google will depend on its success in
realizing this vision

2. CHINA and USA

a. Cultural control is something that greatly affects the management style of the two
countries, namely China and the United States
b. West management cultural resembles the cybernetic model of control, west cultural allow
and encourage two-way communications
c. In my opinion, management control systems should follow culture. for example : Chinese
have their own culture and western people have their own culture, if a western people work
under Chinese company in China, I think the western people need to follow the culture of
Chinese people because mostly the worker in that company is local people (Chinese) and
they already usual with their own culture and so on. it is different if the Chinese company
build the company in west country, mostly the worker will come from the west country itself
(western people) and the Chinese company need to adapt with the culture of that country,
maybe it cannot 100% follow but need to be adapted. so that the workers and all can be
together to achieve the goals.

3. ENRON
a. In the financial management. especially on the wrong account placement in the financial
statements, Enron management deliberately does not include existing debts or losses. so
that the data written on paper has a difference from the actual one.
b. The most important causal factors is the creative accounting staff allowed enron to appear
more powerful on paper than it really was, used to hide risky investment activities and
financial losses and also more special purpose that allowed company to keep debts off the
books and inflate assets, this is make enron ultimately hide billions in debt. I think the
dysfunctional control is in the executives and auditor firm, they cooperate to do that.
c. With more transparent and honest management can save Enron from bankruptcy. action
taken by enron management is very wrong, because it destroys the authenticity of existing
data.