Double Entry Part: A

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Language:   English
also available in Spanish
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Case Study


This document is part of an exercise to train in managing of the basic elements in the negotiation methodology. In particular: interests, objectives, alternatives, BATNA and external criteria of legitimacy.

This case has the reader take on the role of Mr. Pacioli, an internal audit manager at a bank called ROTSAP. Previously, he was working at a prestigious auditing firm with major customers and was on his way to becoming a director but he decided to leave the job for one where he could devote more time to his family. Mr. Pacioli is then contacted by Mr. Brown, a headhunter looking for an auditor specialized in banking.

With all of the information that this case gives, the reader is asked to prepare a meeting with Mr. Brown from Mr. Pacioli’s point of view. This case goes along with part B, where the reader takes on the role of Mr. Brown.