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Teaching Note| December 24 2025

Instruction Manual: transparency and agility in a manufacturing SME: a control driven evolution Available to Purchase

Shahid Latif;
Shahid Latif
Department of Accounting and Finance,
Curtin University Malaysia
, Miri,
Malaysia
.

Shahid Latif is based at the Department of Accounting and Finance, Curtin University Malaysia, Miri, Malaysia.

Corresponding author Shahid Latif shahidlatifhcc@gmail.com
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Deannes Isynuwardhana;
Deannes Isynuwardhana
Faculty of Economics and Business,
Telkom University
, Bandung,
Indonesia
.

Deannes Isynuwardhana is based at Faculty of Economics and Business, Telkom University, Bandung, Indonesia.

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Maher Ali Al-Shmam;
Maher Ali Al-Shmam
Department of Accounting,
University of Mosul
, Mosul,
Iraq
.

Maher Ali Al-Shmam is based at the Department of Accounting, University of Mosul, Mosul, Iraq.

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Hosam Alden Riyadh
Hosam Alden Riyadh
Department of Accounting and Finance,
Curtin University Malaysia
, Miri,
Malaysia
.

Hosam Alden Riyadh is based at the Department of Accounting and Finance, Curtin University Malaysia, Miri, Malaysia.

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Author & Article Information
Corresponding author Shahid Latif shahidlatifhcc@gmail.com
Online ISSN: 1111-111X
Print ISSN: 1111-111X
© 2025 Emerald Publishing Limited
2025
Emerald Publishing Limited
Licensed re-use rights only
Teaching Notes 1–5.
Connected Content
Teaching Notes: Transparency and agility in a manufacturing SME: a control driven evolution

See also

Falcon Industries is a manufacturing SME in Sialkot, Pakistan, founded in 2018 by Faraz Iqbal. From its inception, he implemented simple yet rigorous Management Accounting and Control Systems (MACS) (e.g., barcode inventory, independent Quality Control (QC) and weekly variance reviews). By April 2024, Falcon employed 210 staff, exported 60% of its output and reduced defects below 2% approximately. Now, growth presented three strategic options:

The case invites students to decide which strategic path Falcon should pursue and how its MACS framework will enable or constrain the strategic choice in Pakistan’s institutional perspective.

Following are the relevant courses and level where...

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Transparency and agility in a manufacturing SME: a control driven evolution
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International Journal of Operations & Production Management (March,2025)

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