DA NANG UNIVERSITY OF ECONOMIC

FALCUTY OF BUSINESS ADMINISTRATION

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HOMEWORK: CASE STUDY

MOSS AND MCADAMS ACCOUNTING FIRM

Subject : Project Management

Lecturer : Dr. Doan Thi Lien Huong
Class : MGT3004_48K25.2
Group : 1
Group member : Ho Thi Rin
Đinh Tra Giang
Van Thi Kieu Trinh
Tran Thi Thanh Ngan
Da Nang, October 2024
Moss and McAdams Accounting Firm

1. If you were Palmer at the end of the case, how would you respond?
If I were Palmer at the end of the case, I would need to approach the situation
carefully and diplomatically, focusing on the best solution for both the firm and the
Johnsonville audit project. Here's how I would respond:
 Acknowledge the Problem:
First, I would acknowledge the reality of the situation to Sands. It’s clear that Olds is
struggling with balancing the two projects and that his stress is affecting his
performance. I would agree that the situation is unsustainable both for Olds personally
and for the projects he’s involved in.
"I appreciate you bringing this to my attention. It's clear that Zeke is having a hard
time managing both projects, and I can see how it's been affecting his performance.
It’s in the best interest of both projects, and Zeke himself, to find a resolution."
 Emphasize the Impact on the Johnsonville Audit:
I would express my concern about the potential negative impact on the Johnsonville
project if Olds is pulled from the team. I would stress that the audit is already behind
schedule and that losing Olds would likely cause even further delays.
"That being said, I'm very concerned about the Johnsonville audit. We’re already
behind schedule, and Zeke’s expertise, particularly in financial systems, is critical to
getting us back on track. Removing him from the team at this point could put us in a
very difficult position."
 Propose a Compromise:
I would propose a compromise where Olds finishes the critical parts of the audit and
transitions gradually to full-time on Crosby’s project. This way, Palmer wouldn’t lose
Olds abruptly, and Olds could transition out without overwhelming stress.
Additionally, this could involve assigning another resource to the Johnsonville project
to offset the workload.
"Perhaps we could consider a phased transition. Zeke could stay on the Johnsonville
project for a little longer—at least through the critical parts—and we can look at
assigning additional resources to help support the project. Once we get through this,
Zeke can transition full-time to Crosby's team. This way, we can meet both project
deadlines and reduce the stress on Zeke."
 Request Further Support:
If a compromise is not feasible, I would then ask Sands to provide another qualified
accountant to replace Olds on the audit team to ensure the Johnsonville project doesn’t
fall further behind.

Group 1
Moss and McAdams Accounting Firm

"If it's best for Zeke to move full-time to the Springfield project now, I would need
additional support from the office. Would it be possible to assign another team
member with financial systems experience to replace him on the audit? That way, we
can still meet our deadlines without risking the project’s quality."
 End on a Collaborative Note:
Finally, I would emphasize that the decision should ultimately prioritize the firm’s
interests and both projects' success, showing that I’m flexible and willing to
cooperate.
"I’m open to whatever solution works best for the firm as a whole, but I want to
ensure that both projects are positioned for success. Let’s figure out how to make this
work for everyone."
2. What, if anything, could Palmer have done to avoid losing Olds?
● Proactively addressed Olds’s concerns
“The bottom line was that he was stressed out and couldn’t deal with the situation”.
Palmer should have taken initiative earlier to share, talk, and address Olds’s problems
(Crosby’s project, Palmer’s project, family). For example, in the case study, he could
have provided flexibility by allowing Olds to take occasional time off to take his wife
and kids to a Milwaukee Brewers baseball game instead of refusing; because Olds had
been proactively working overtime on other days, granting him this personal time
would likely have increased his overall morale and productivity. In addition, it would
help Olds reduce the stress of spending time with his family that Palmer could share.
- Continue to negotiate with Crosby
Negotiate here about changing shifts for Olds, so Palmer’s team would do the auditing
in the morning, and Crosby’s consulting work in the afternoon. In the case of Palmer,
he was having trouble keeping up with his accounting work in the afternoon because
thinking about consulting solutions in the morning made him work overtime and
affected his family. Therefore, Olds should start auditing in the morning to focus more
because this work does not require thinking about providing solutions, advice or
strategies like consulting work - the morning work will not affect the afternoon.
- Provide support
Palmer can assign additional members to the project to support Olds when he needs it.
“One of the contributing factors of Palmer’s project was Olds’s performance” so
providing additional support resources is necessary for Olds to share some of the work
he is doing but still maintain the progress and effective nature he brings.
3. What advantages and disadvantages of a matrix type organization are
apparent from this case?

Group 1
Moss and McAdams Accounting Firm

- “ M&M operated within a matrix structure. As new clients were recruited, a

manager was assigned to the account. A manager might be assigned to several
accounts, depending on the size and scope of the work. This was especially true
in the case of tax preparation projects, where it was not uncommon for a
manager to be assigned to 8 to 12 clients. Likewise, senior and staff
accountants were assigned to multiple account teams. Ruby Sands was the
office manager responsible for assigning personnel to different accounts at the
Green Bay office. She did her best to assign staff to multiple projects under the
same manager. This wasn’t always possible, and sometimes accountants had to
work on projects led by different managers”.
● Advantages:
- Enhanced performance, flexibility and adaptability: The matrix structure allows
the organization to flexibly respond to rapid changes in the market and
customer requirements. In M&M's case, assigning employees to many different
projects helps make the most of resources to meet the needs of many
customers.
- Enhance cooperation and exchange: This matrix structure encourages
communication and collaboration between different employees and
departments. This can lead to the sharing of knowledge and experience that
contributes to more effective problem solving.
- Facilitate skill diversification: For both managers and staff, undertaking many
different projects simultaneously gives them the opportunity to develop diverse
skills and broader expertise. This can help them become more versatile and
valuable employees for the organization. Take Olds's example, where working
on two projects simultaneously allowed him to develop both consulting and
auditing skills.
● Disadvantages:
- Difficulty in dividing and managing work: The matrix structure in this case
leads to complexity and difficulty in management, especially when M&M is a
large-scale organization with many projects. This can cause overlapping
responsibilities, power conflicts, and reduced productivity.
Looking at the case of M&M, Sands - the office manager who was responsible
for assigning personnel also had a hard time deciding to assign Olds to work on
one of the two projects. In addition, Sands' decision to compromise and let
Olds divide his time between the two projects had many potential problems. In
fact, this caused the two managers, Palmer and Crosby, to conflict with each
other in occupying Olds' working time. Crosby often assigned Olds to work on

Group 1
Moss and McAdams Accounting Firm

his project, sometimes occupying the time that Olds should have spent on
Palmer's
project. In the end, Olds was overloaded and did not work effectively on
Palmer's project,...
- Putting pressure on employees: In fact, a large amount of work will cause
employees to be overloaded. Because of the large amount of work, employees
will tend to multitask, they may feel extremely pressured and have difficulty
finding balance while working efficiency is not high and work processing time
is delayed. stagnant compared to expectations.
The Olds case is a typical example: “ Olds confessed that he was having a hard
time working on both Crosby’s and Palmer’s projects. He was having difficulty
concentrating on the auditing work in the afternoon because he was thinking about
some of the consulting issues that had emerged during the morning. He was putting in
extra hours to try to meet both of the projects’ dead- lines, and this was creating
problems at home. The bottom line was that he was stressed out and couldn’t deal
with the situation …”.
- Lack of depth and rigor: This fits perfectly with Olds' situation, as he confided
that he found it difficult to switch his mindset from consulting to auditing and
back to consulting. Holding multiple projects at the same time can lead to
difficulty switching thinking from one category to another. This problem has
not been resolved so we have to think of a solution for another problem. This
will cause a decrease in concentration and effective problem-solving thinking.
Ultimately, employees will not be able to focus specifically on one skill or
problem.
4. What could the management at M&M do to more effectively manage
situations like this?
● Set priorities and assign
- Prioritize projects: Based on the size, strategic importance, and time required to
complete each project, management should clearly prioritize projects. Projects
of greater importance (like Crosby's) may be prioritized in terms of personnel,
but there must be consensus among managers
- Assign work: Management should set fixed work hours for each project to
which a person is assigned, and these should not be changed unless there is a
specific reason and through a clear approval process. For example, Olds needs
a specific work schedule that cannot be changed arbitrarily by project
managers.
● Training staff/manager to work in a matrix structure

Group 1
Moss and McAdams Accounting Firm

One of the challenges of the matrix structure is that it requires a high level of
conflict management and coordination among project managers. Therefore, M&M
needs to:
- Train managers on conflict management: Make sure that managers like Palmer
and Crosby have the skills needed to resolve conflicts effectively, instead of
putting stress and pressure on employees like Olds.
- Encourage cooperation instead of competition: In training sessions,
management needs to emphasize that project managers work together to
achieve the company's common goals, avoiding competition for resources.
● Strengthening the role of senior management in conflict resolution
- Management should create an effective and fast communication channel. In the
event of a conflict over personnel or resources, project managers can escalate
the issue to a higher level of management (such as Ruby Sands) for immediate
resolution, ensuring that problems like those between Palmer and Crosby are
addressed before they affect performance.
● Flexible assessment and adjustment
- Monitor workload: M&M should use metrics like hours worked, project
progress, and employee satisfaction to spot early signs of overload. For
example, Olds's need to work overtime to meet both projects caused stress and
affected his personal life.
- Provide support: If employees like Olds are overwhelmed, M&M needs to
provide additional resources (e.g., additional support staff), readjust the
workload or transfer that employee to a single project to ensure employee
performance and health.
● Improving Organizational Culture
- M&M’s organizational culture should encourage mutual support among project
teams and focus on the overall goals of the company rather than the success of
individual individuals or projects. This will help reduce stress and conflict
when sharing people or resources.

Group 1