Publications

Teaching Note for (9-190-039). View Details

Keywords: Texas

July 1990 (Revised October 1999)
Case

Nordstrom: Dissension in the Ranks? (A)

By: Robert L. Simons and Hilary Weston

In 1989, the performance measurement systems and compensation policies of Nordstrom Department Stores unexpectedly came under attack by employees, unions, and government regulators. The case describes the "sales-per-hour" monitoring and compensation system that many... View Details

Keywords: Performance Consistency; Performance Evaluation; Compensation and Benefits; Motivation and Incentives; Labor Unions; Salesforce Management; Retention; Growth and Development; Industrial Products Industry; Utilities Industry

July 1990 (Revised October 1997)
Case

Siemens Electric Motor Works (A) (Abridged)

Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details

Keywords: Activity Based Costing and Management; Cost Accounting; Cost; Adoption; Cost vs Benefits; Management Analysis, Tools, and Techniques; Production; Business Strategy; Electronics Industry; Manufacturing Industry

July 1990 (Revised April 1998)
Supplement

Nordstrom: Dissension in the Ranks? (B)

By: Robert L. Simons and Hilary Weston

Presents a follow-up to the (A) case. View Details

Keywords: Rank and Position; Conflict and Resolution; Consumer Products Industry; Apparel and Accessories Industry

May 1990 (Revised December 1996)
Teaching Note

Manufactured Homes, Inc., Teaching Note

Teaching Note for (9-190-090). View Details

Keywords: Housing; Manufacturing Industry

May 1990 (Revised May 1995)
Teaching Note

Murray Ohio Manufacturing Co., Teaching Note

Teaching Note for (9-187-178). View Details

May 1990 (Revised September 1994)
Background Note

Note on Financial Reporting Strategy and Analysis When Managers Have Proprietary Information

Provides a framework that helps explain these real-world observations about accounting and financial statement analysis. When managers have superior information on firms' strategies, and when investors suspect that managers have incentives not to fully disclose this... View Details

Keywords: Financial Reporting; Strategy; Knowledge Management

spring 1990
Article

Earnings and Risk Changes Surrounding Primary Stock Offers

By: Paul M. Healy and Krishna G. Palepu

Keywords: Risk and Uncertainty; Business Earnings; Change; Stocks

Find at Harvard

1990
Chapter

Limitations of Cost Accounting in Advanced Manufacturing Environments

Keywords: Cost Accounting; Manufacturing Industry

1990
Book

Measures for Manufacturing Excellence

Keywords: Manufacturing Industry

Find at Harvard

March 1990 (Revised October 1999)
Case

Turner Construction Company: Project Management Control Systems

By: Robert L. Simons and Hilary Weston

After providing a brief overview of Turner Construction Co.'s structure and project work, the case gives a detailed description of its project management control system, the IOR system. In addition to explaining the mechanics of the IOR system, the case identifies the... View Details

Keywords: Mission and Purpose; Cost Management; Performance Evaluation; Risk Management; Strategic Planning; Planning; Management Systems; Management Teams; Construction Industry

March 1990 (Revised May 1995)
Teaching Note

Home Depot, Inc., Teaching Note

Teaching Note for (9-188-148). View Details

Keywords: Retail Industry

March 1990 (Revised May 1996)
Teaching Note

Kansas City Zephyrs Baseball Club, Inc., Teaching Note

By: Kenneth A. Merchant and Krishna G. Palepu

Teaching Note for (9-187-088). View Details

Keywords: Sports Industry

March 1990 (Revised May 1995)
Teaching Note

Patten Corp., Teaching Note

Teaching Note for (9-188-027). View Details

Keywords: Teaching; Information

March 1990 (Revised April 1990)
Supplement

IBM Corp.: ""Make It Your Business"" (B)

By: Robert L. Simons

Reveals the system changes that IBM adopted. Designed as an in-class handout after discussion of the (A) case. View Details

Keywords: System; Change; Computer Industry

March 1990 (Revised June 1991)
Case

IBM Corp.: ""Make It Your Business"" (A)

By: Robert L. Simons

In 1987, IBM changed its strategy in an attempt to become a market-driven company rather than a product-driven company. The case begins with a description of the new strategy and the reasons for the change and then describes the top-down sales planning and quota system... View Details

Keywords: Commercialization; Competitive Advantage; Business Strategy; Goals and Objectives; Strategic Planning; Motivation and Incentives; Sales; Volatility; System; Information Technology Industry

March 1990 (Revised June 1993)
Case

Analog Devices, Inc.: The Half-Life System

The company has committed to major improvements in quality, cost, and on-time delivery performance. Despite strong senior management support, however, the actual rate of improvement was disappointing until a new measurement philosophy was introduced. The new approach... View Details

Keywords: Quality; Performance Improvement; Earnings Management; Financial Reporting; Organizational Change and Adaptation; Performance Productivity; Business or Company Management; Cost Management; Measurement and Metrics; Management Teams; Semiconductor Industry

March 1990 (Revised November 1999)
Case

MCI Communications: Planning for the 1990s

By: Robert L. Simons and Hilary Weston

Concentrates on the evolution of MCI's strategy-setting process following a period of dramatic growth. Opportunistic strategies during MCI's early years have given top managers a dislike of formal strategic planning and a strongly-held belief in top down strategy... View Details

Keywords: Globalization; Growth and Development; Planning; Strategic Planning; Growth Management; Business or Company Management; Competition; Alignment; Communications Industry

March 1990 (Revised October 1999)
Case

Mary Kay Cosmetics: Sales Force Incentives (A)

By: Robert L. Simons and Hilary Weston

Describes the incentive system by which Mary Kay Cosmetics motivates the sales force of 200,000 independent agents who comprise the firm's only distribution channel. Illustrates the powerful effect on sales-force behavior that results when creative types of employee... View Details

Keywords: Motivation and Incentives; Cost Management; Salesforce Management; Distribution Channels; Beauty and Cosmetics Industry; United States