Description
| Summary: | West Coast Equestrian Association (WCEA) is the disguised name of a real 35-year-old not-for-profit organization that provides support to equestrian sport and recreation. This case study is based on the personal experience of one of the authors who advised the organization on strategy and governance. The fraud depicted in this case is based on a real event that was reported in the local media. It took place in a small local organization where the financial executive left the country with more than a million dollars. By blending the issues from two real organizations into this case, we want to convey that: (1) trust is an important factor in every organization, especially small organizations that suffer from a lack of resources, and (2) not-for-profit organizations are especially vulnerable to fraud because the board of directors of not-for-profit organizations place a significant amount of trust on the executive director and other staff for the day activities and internal controls.
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| Item Description: | Originally Published InKalesnikoff, D., Bruni-Bossio, V., & Kalagnanam, S. (2015). West Coast Equestrian Association. IMA Educational Case Journal, 8(3), Article 3. |
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| Physical Description: | 1 online resource : illustrations. |
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| Bibliography: | Includes bibliographical references and index. |
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| ISBN: | 9781526426413 (ebook) : |
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