American Accounting Association

Effective Learning Strategies Forum - Poster Sessions
Wednesday, August 6, 10:00 AM - 11:30 AM

16. Space Center Souvenirs-A Case concerning Ethical Decision Making
Presenter:
Leslee Higgins, Georgia Southern University

Kathleen H. Gruben, Georgia Southern University

Description: Space Center Souvenirs is a small "mom and pop" operation located only two miles from NASA in Webster, Texas. The store's niche is selling space memorabilia. On February 1, 2003, the owners of this small business found themselves in a precarious situation. The space shuttle, Columbia, exploded over Texas. Within only minutes of the explosion, the business began to change and the owners faced ethical decisions they had never imagined. This case stresses the changes and decision making that even a small business faces when directly impacted by a national disaster.

This session focuses on a student case, Space Center Souvenirs, developed by the presenters and described above. This case required one class period. The primary subject matter of this case concerns ethical decision making. Secondary issues examined include small business management in a dynamic environment. The case has a difficulty level that is appropriate for any undergraduate business course. Participants are required to make business and ethical decisions for a small business immediately following a national disaster. Participants will learn how business decisions can be made in an ethical, compassionate manner, even after a national disaster.

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