Toshiba: Accounting Fraud Case Study Solutions


The Harvard case study “Introduction to Toshiba: Accounting Fraud” by Anupam Mehta highlights the accounting scandal that occurred at Toshiba Corporation, a Japanese multinational conglomerate. The case study examines the root causes of the accounting fraud, and the steps taken by Toshiba to address the issue and restore its reputation.

Case Issue:

The case study addresses the question of why accounting fraud occurred at Toshiba, and the consequences of the fraud on the company’s financial performance and reputation.

Case Analysis:

The case study provides an overview of the accounting fraud that occurred at Toshiba Corporation. It examines the key events leading up to the fraud, including the pressure to meet financial targets, the lack of internal controls, and the culture of secrecy within the company.

The case study also explores the consequences of the accounting fraud on Toshiba’s financial performance and reputation. It highlights the impact of the fraud on the company’s stock price, its credit rating, and its relationships with customers and stakeholders.

The case study also examines the steps taken by Toshiba to address the accounting fraud and restore its reputation. It highlights the changes made to the company’s corporate governance practices, the appointment of a new CEO, and the implementation of new accounting standards and procedures.


In conclusion, the case study emphasizes the importance of effective corporate governance and internal controls in preventing accounting fraud. It highlights the consequences of accounting fraud on a company’s financial performance and reputation, and the steps that can be taken to address the issue and restore stakeholder trust.

The case study also highlights the role of ethical leadership in promoting a culture of transparency and accountability within organizations. It emphasizes the need for companies to prioritize ethical behavior and integrity in their decision-making processes, and to establish a culture of openness and honesty that fosters trust and confidence among stakeholders.

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To prevent accounting fraud and promote ethical behavior within organizations, companies should consider adopting the following recommendations:

  • Establish robust corporate governance practices, including clear lines of accountability and oversight, and an independent board of directors.
  • Implement effective internal controls to prevent fraud and ensure the accuracy of financial reporting.
  • Promote a culture of transparency and accountability, where employees are encouraged to speak up about unethical behavior and where ethical behavior is incentivized and rewarded.
  • Prioritize the training and development of finance and accounting teams to ensure they have the skills and knowledge necessary to maintain the integrity of financial reporting.
  • By adopting these recommendations, companies can promote ethical behavior, prevent accounting fraud, and maintain stakeholder trust and confidence.

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