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Fran Hayden

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Background
Dairy Engineering f-\Z; Ltd. has its headquarters in Hamilton, New Zealand, with manufacturing plants in South Auckland and Christchurch. The companv manufactures equipment for the dairy industiy. In its early years ii focused on the domestic market, but in the last five years it has expanded into the export market. The
Exhibit 1 Description of Employees in the Case company employs 450 people, which makes it a large company bj New Zealand standards. This case focuses on events in the accounting department at ilie head office, which is organized into two sections: cost accounting and management information services (MIS). The accounting department is structured ;is shown in Exhibit 1. rwn Moore Chief cost accountant
Management accountant
Rob is the accounting department manager. He is 40 years old and is a qualified accountant with a chartered accounting (ACA) qualification. He has been with the company for six years. He is an unassuming person regarded as a bit "soft" by his staff.
Vernon is 30 years old and is a graduate with an ACA qualification. He joined the company 18 months ago. He is considered an easygoing type and is well liked by his staff.
Peter is 37 years old and has a science degree in dairy technology. He is also studying part-lime (or a management degree through Massey University. He is regarded as "moody" and is not well liked by his staff.
Fran, the New Graduate
Fran Harden was in the final year (if her bachelor of management studies IBMS) degree at the University of WaikaUx where she hud proved to be a high achiever. Fran was interested in a position with Dairy Engineering because of the opportunity to gain practical experience, the higher starting salary compared to the industry average, and the fact that her boy
Fran sent her curriculum vitac to the company, and rwo weeks later sine was invited to an interview with the chief

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