A Letter from Prison

rP

os

t

5-110-059

REV: JANUARY 13, 2011

TEACHING NOTE

AL

Letter from Pr

f

rison

op

yo

Overview

Th case, “A Letter from Pr

he

L

rison,” offers a unique way of introdu

s

ucing a discu

ussion of corp

porate

ethics and manage

s

erial responsib

bility in a fin

nancial accoun

nting course. The focus of the case is a letter

writte from priso by Stephe Richards, t former gl

en

on

en

the

lobal head of sales at Com

f

mputer Asso

ociates

Intern

national Inc. (CA), to a Un

(

niversity of Ch

hicago gradu

uate student. R

Richards resp

ponds to a nu

umber

of qu

uestions pose by the stu

ed

udent about the pressure and challe

es

enges he face while a s

ed

senior

mana

ager at Comp

puter Associ

iates. Topics addressed b Richards include the manipulatio of

by

e

on

financ performa

cial

ance and the e

effects of an o

overly aggres

ssive corporate culture. By reading the letter

y

and d

discussing the views of Ri

eir

ichards’ comm

ments, studen have the o

nts

opportunity to confront dif

o

fficult

issues that manage can be forc to face.

s

ers

ced

tC

Th case is app

he

propriate for c

courses at bot the underg

th

graduate and graduate lev At the Ha

vel.

arvard

Busin

ness School, the case is di

t

iscussed on t final day of the firstthe

y

-year MBA course on fina

ancial

reporting. Using the case near the end of the course p

t

r

permits stude

ents to draw from the ma

aterial

presen

nted and disc

cussed earlier in the course

r

e.

Obje

ectives of the Case

No

Th variety of topics raised by Richards in the letter offers the ins

he

t

structor consi

iderable flexib

bility.

One p

possible direc

ction is to focu on the ethi issues rais by the let

us

ical

sed

tter. By positioning his situ

uation

at Com

mputer Assoc

ciates as one that students can relate to, students wil have the op

s

ll

pportunity to think

deepl about how they would respond to t challenges Richards fa

ly

w

the

s

aced. During the class, stu

udents

can discuss the dif

fferent source of pressure and how this would affec...