project accuting

‫المملكة العربية السعودية‬
‫وزارة التعليم‬
‫الجامعة السعودية اإللكترونية‬

Kingdom of Saudi Arabia
Ministry of Education
Saudi Electronic University

College of Administrative and Financial Sciences

Assignment 3
Due Date: xx/xx/2025 @ 23:59
Course Code: …..

Course Name: …

Assignment Title: …..

CRN: …

(Group Project – Simulated Activity)
Academic Year: 2025-26th

Semester: Second
Role Division
Student Name

Student ID

Assigned Part
Part A
Part B
Part C
Part D

Section Title

For Instructor’s Use only
Instructor’s Name:
Assigned Part

Individual Section
Grade 8

Group effort
Grade 2

Presentation
Grade 10

Total
Grade 20

Level of Marks

Part A

High/Middle/Low

Part B

High/Middle/Low

Part C

High/Middle/Low

Part D

High/Middle/Low

Average Grade
(Group Overall)

High/Middle/Low

Important Guidelines -Please read carefully
General Instructions
• Submit the assignment through Blackboard (Word format only) via the designated folder.
• Submissions via email or late submissions will not be accepted.
• Make sure your work is clear, well‑structured, and includes your complete details on the cover page.
• Plagiarism or use of AI-generated content will result in a grade of zero.
• All answers must be typed in Times New Roman (size 12, double‑spaced).

Activity: Practical Application
In ………

Based on this context, prepare a report addressing the following parts:
1.
2.
3.
4.

Part A: ……..
Part B: …….
Part C: ……..
Part D: …….
Exception: If a group consists of three members, Part D (Challenges and Implications) may be omitted.
The main conclusions should be briefly summarized in the final paragraph of the report. This adjustment
will not affect grading, as the remaining sections cover all essential components of the project.

Group Assignment Guidelines
This is a group assignment consisting of four students per group. Each student is responsible for
completing one of the four parts above. After all members finish their individual sections, the group
must cooperate and integrate the content into a single cohesive report that includes an introduction,
the four body sections, and a conclusion.
Each student should ensure their part is unique, avoids duplication, and complements the contributions
of their group members.

Presentation Guidelines
Each group will deliver a short presentation (up to 12 minutes) summarizing their report and key
findings.
• Four marks will be allocated for the overall quality, organization, and clarity of the presentation.
• Three marks will be awarded based on each student’s ability to clearly explain their own section
and respond to questions related to it.
• Three marks will be awarded for each student’s understanding of the other sections prepared by
group members, including the introduction and conclusion, demonstrated through answering
related questions.
Note: Slides used during the presentation should be included as images at the end of the report.
Total: 10 marks for the written report + 10 marks for the presentation (20 marks overall).

Introduction
Industry and market changes have been an important and ongoing part of the business
landscape for many years now. Companies that fail to keep up with technological innovations
and new customer demands will lose their market position and may not survive long-term. The
following report outlines a business simulation exercise for a mid-sized retailer undergoing
transformation in the digital sphere. The report format is divided into: the background and
context, the analysis and application, the solutions and recommendations, and the challenges
with implications. All sections apply and integrate fundamental concepts and principles to show
the ways companies can learn to manage the process of change and loss, and increase their value
with effective changes to business model management.
Part A: Background and Context
The selected case is a traditional retailer with a presence on the market for over 20 years,
operating a chain of physical stores. In the past few years, however, the retailer has been facing
significant changes as a result of the rapid growth of competitive e-commerce and a change in
customer demand for in-store shopping. Declining revenue from over-the-counter sales and
aggressive expansion of competitors with a digital-1st business model has pushed the company
management to rethink their business model. The move to digital operations is a strategic and
business critical decision.
The evolution of any business should be of the utmost importance, and the planning and
implementation required for that evolution should be no different. For change management,
Lewin’s three-step guide—unfreeze, change, and refreeze—will work perfectly for this scenario.

Creating awareness around the evolution, making changes to the systems and practices, and then
embedding those systems and practices into the culture of the organization should result in a
seamless transition. Having this information helps us focus on the management principles
relevant to the digital transformation and use them for constructive purposes.
The changes in the organization succeed when the leader can bring in a significant
amount of change while the staff and followers remain highly engaged. In this example, the
C.E.O. illustrates his/her role best when providing a vision in the case of becoming one of the
most competitive digital retailers. The leadership team makes clear that focus should be on the
declining sales and pressures the team with the risks of inaction in a positive way, to encourage
adoption of the changes. Digital training programs are created so that employees can learn how
to use the updated systems and effectively manage their interactions with online customers.
Kotter’s eight-step change model gives the company’s transforming stage a clear
procedural outline to follow. Steps involve creating urgency around change, guiding forms
coalitions, both managerial and employee level, and gaining support to push changes. Gain
support through creating a vision that all organizational levels can receive. Clear communication
and employee empowerment through resource provision can allow for ease of progress.
Positively celebrate advances to create motivation, such as pilot project successes, particularly in
online sales. Later, gains can be anchored into company culture as digital practices become
routine. The model effectively encourages change to be carried through and the legacy of change
to remain.
Part C: Solutions and Recommendations

In terms of encouraging change legacy, a few recommendations stand to improve the
transformation process. In an immediate context, offering adaptive management encourages
employees to transfer more easily in and out of new systems, and thus changes, quenching
employee resistance to the process. During the transition from physical to online shopping, the
customer support service boosts adopted encouragement for employees cus avoid management
resistance. In the medium-term, adequate investment toward customer point of contact cyber
protections is always beneficial toward trust maintenance. In terms of online product range
expansion, strategic logistics partnerships improve competitiveness.
In the long term, the company should ensure the development of a culture geared towards
continuous innovation. This should involve the assimilation of new technologies, predominantly
artificial intelligence and data analytics, to better understand customer insights. It would be
beneficial for management to utilize participative leadership styles so that there is less resistance
and more cooperation among the various siloed business units. This and the other
recommendations would contribute to the company not only surviving the digital shift, but also
excelling in the high-velocity business world.
Part D: Challenges and Implications
There is no doubt that the change management associated with digital integration will
face considerable challenges, many of which will have long-term implications for the
organization. The primary challenge is employee resistance. Some employees may fear that
automation and digital systems will lead to job displacement or a reduction in their roles, while
others may struggle to adapt to unfamiliar digital tools, workflows, and performance
expectations. This resistance can slow implementation, reduce morale, and create divisions
within teams if not addressed through comprehensive training and transparent communication.

A second major challenge involves the financial commitments required for digital
transformation. Investing in modern Information Technology systems, upgrading infrastructure,
purchasing software, and implementing new data-driven processes all demand substantial capital.
Additionally, business process reengineering—necessary to align new technologies with
organizational goals—can result in hidden costs such as downtime, consulting fees, and the need
for continuous technical support. These financial pressures can strain budgets and force leaders
to make difficult trade-offs, especially in competitive retail environments with thin margins.
Another significant challenge concerns cybersecurity and risk management. As
organizations adopt integrated digital platforms, they inevitably increase their exposure to cyberattacks, data breaches, and system failures. Protecting customer information and maintaining
system integrity becomes essential not only for operational continuity but also for preserving the
organization’s reputation. A single breach can result in loss of customer trust, legal liabilities,
and long-term brand damage. Therefore, robust risk-mitigation strategies, continuous
monitoring, and employee awareness programs are necessary to safeguard the transformation
process.
Digital Transformation also has substantial implications for integrated business
processes. While such transformation can close competitive gaps, improve decision-making,
enhance efficiency, and increase profitability, it remains a highly complex undertaking. The
process can drain organizational energy, create change fatigue, and temporarily reduce
productivity as employees adjust to new systems. If mismanaged, the transformation can disrupt
workflow consistency, reduce customer satisfaction, and undermine the organization’s
competitive edge. These factors highlight the need for disciplined risk management, strong
leadership, and realistic forecasting to ensure that outcomes remain within acceptable ranges.

Conclusions
The simulation underscores the necessity of organizational restructuring for companies
seeking to remain competitive in an increasingly digital environment. As retail markets evolve
toward data-driven decision-making, automation, and integrated digital platforms, organizations
must rethink not only their technological infrastructure but also their internal processes, culture,
and leadership approach. Integrating established change management frameworks—such as
Lewin’s three-stage model of unfreezing, changing, and refreezing with Kotter’s more detailed
eight-step strategy—can provide a structured and comprehensive pathway for managing
transformation. These frameworks ensure that leaders create urgency, build guiding coalitions,
communicate effectively, and reinforce new behaviors until they become part of the
organizational culture.
Leadership strength, employee engagement, and strategic forecasting remain vital pillars
of success in this process. Effective leaders must clearly articulate the vision for change, support
their teams through transition, and model the behaviors they expect from others. Engaging
employees at all levels helps reduce resistance, increases ownership, and ensures that the adopted
digital tools and processes align with day-to-day operational needs. Additionally, accurate
strategic forecasting enables the organization to anticipate financial requirements, technological
risks, and potential disruptions.
Nonetheless, financial constraints, employee resistance, and security risks persist as
formidable challenges that can impede progress. Digital transformation requires significant
investment in systems, training, and cybersecurity, all of which must be balanced against

operational budgets and profit expectations. Ultimately, the organization’s ability to embrace
innovation, remain flexible, and manage change effectively will determine its long-term
sustainability in the rapidly evolving retail industry.

References
Kotter, J. P. (1996). Leading change. Harvard Business School Press.
Lewin, K. (1947). Frontiers in group dynamics: Concept, method, and reality in social
science. Human Relations, 1(1), 5–41.
Matt, C., Hess, T., & Benlian, A. (2015). Digital transformation strategies. Business &
Information Systems Engineering, 57(5), 339–343.
Vial, G. (2019). Understanding digital transformation: A review and research agenda.
The Journal of Strategic Information Systems, 28(2), 118–144.

Wang, J., & Rafiq, M. (2020). Organizational resilience, digital transformation, and
performance: Empirical evidence from retail firms. Journal of Business Research, 116, 341–352.

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