Publications

winter 1990
Article

Accounting for Technology Costs

Keywords: Accounting; Information Technology; Cost

January 1990
Article

Effectiveness of Accounting-Based Dividend Covenants

By: Paul M. Healy and Krishna G. Palepu

Keywords: Accounting; Money

1990
Article

The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives

By: R. Simons

Keywords: Management; System; Competitive Strategy

December 1989 (Revised December 1996)
Case

Manufactured Homes, Inc.

By: Krishna G. Palepu

Focuses on analyzing the growth potential of the company using the company's financial statements. View Details

Keywords: Accounting; Financial Statements; Growth and Development

November 1989 (Revised November 1999)
Case

Automatic Data Processing: The EFS Decision

By: Robert L. Simons and Hilary Weston

Illustrates how ADP's top management uses formal planning and control systems to establish strategic boundaries for its business units. Top management has developed a detailed list of strategic criteria that ADP managers use to evaluate products and business units, as... View Details

Keywords: Business Units; Strategic Planning; Management Systems; Accounting; Acquisition

November 1989 (Revised April 2018)
Case

Automation Consulting Services

By: Robert Simons and Hilary Weston

Illustrates the management control challenges that are associated with rapid growth and geographic expansion. Situated at an offsite Executive Committee Retreat. The three founding partners of a specialized consulting firm are grappling with several difficult questions... View Details

Keywords: Geographic Location; Governance Controls; Policy; Growth and Development Strategy; Management Teams; Expansion; Consulting Industry

November 1989 (Revised June 1991)
Background Note

Facts and Figures on Defense Procurement: The Department of Defense and Defense Procurement, An Overview

By: Robert L. Simons

Provides statistics and other factual information on the Department of Defense procurement process, DOD expenditures, market share segmentation, the variety of contract types, and the role of the Defense Contract Audit Agency. View Details

Keywords: National Security

October 1989 (Revised June 1993)
Case

Texas Eastman Co.

The company as part of a commitment to Total Quality Management has installed a computer system that accumulates 30,000 observations on its processes every 2-4 hours. Operating people have found the monthly summaries of financial performance not too useful in this... View Details

Keywords: Quality; Information Technology; Reports; Business or Company Management

October 1989 (Revised February 1992)
Teaching Note

General Electric: Compliance Systems, Teaching Note

By: Robert L. Simons

Teaching Note for (1-189-081). View Details

Keywords: System; Governance Compliance

October 1989 (Revised June 1991)
Teaching Note

General Electric: Valley Forge (A)--(H), Teaching Note

By: Robert L. Simons

Teaching Note for (1-189-009--013), (1-189-015), and (1-189-016). View Details

Keywords: Consumer Products Industry; Manufacturing Industry; Pennsylvania

Article

Productivity Measurement and Management Accounting

By: R. Banker, S. Datar and Robert S. Kaplan

Keywords: Measurement and Metrics; Management; Accounting

fall 1989
Article

How Do Investors Interpret Firms' Financial Decisions

By: Paul M. Healy and Krishna G. Palepu

Keywords: Finance; Decision Making; Investment

Article

Management Accounting in Advanced Technological Environments

Keywords: Management; Accounting; Technology

July 1989 (Revised August 1993)
Supplement

Kanthal (B)

Describes actions taken by senior management of Kanthal after seeing the results of the newly installed account management system. Designed as a class handout. A rewritten version of an earlier case by the same author. View Details

Keywords: Accounting; Management Systems; Management Teams