Goode Food Trucks Inc.*

This fictional case centers around a young Dutch couple who emigrated to Canmore, Alberta. Upon arriving, Saul and Rens opened two successful food trucks and are now looking to promote each truck's main chef to truck manager. They plan to offer a performance bonus based on the net income of each truck and have requested a local accounting student to advise them on the new bonus structure. Goode Food Trucks Inc. presents an opportunity for students to demonstrate technical competence in managerial accounting (rate methods, period cost allocation, and data visualization); strategy and governance (employee performance incentives); and financial reporting (reporting needs) while incorporating enabling competencies (communicating and adding value). The case and teaching notes were adapted from principles used to train and evaluate Chartered Professional Accountant (CPA) candidates and tailored to an appropriate level for undergraduate learners. MBA instructors may also use this case to apply multiple concepts in a defined context, thus enhancing a course's “real-life” applicability.     

Integrating competency modeling in talent management: Framework for implications in a disruptive environment

This research explores the challenges encountered in integrating competency modeling (CM) in talent management (TM) and proposes a framework for this integration. Using CM practices and TM implementation perspectives, a framework was developed for integrating CM in TM. Furthermore, this research used a multiple cross-case study design approach involving organizations practicing CM. In-depth interviews with practicing HR managers helped identify the challenges and issues related to CM integration in TM. To address these challenges, a framework involving multiple alignments with TM was developed. The dimensions of this alignment comprise functionality, information system, capability, governance, and contextual integration. The integration aspects of CM in TM, which have been discussed in detail, will assist researchers and practitioners.