Publications

August 1988 (Revised November 1988)
Case

Texas Instruments: Cost of Quality (A)

Texas Instruments implements a Cost of Quality (COQ) system as part of a company-wide "Total Quality Thrust." After several years of operation, group management questions whether or not the COQ system should be updated to make it more useful in identifying areas for... View Details

Keywords: Quality; Performance Improvement

Educators

July 1988 (Revised January 1989)
Case

Mueller-Lehmkuhl GmbH (Abridged)

July 1988 (Revised January 1989)
Case

Wilmington Tap and Die (Abridged)

Keywords: Industrial Products Industry

Article

Management by Accounting is Not Management Accounting

Keywords: Management; Accounting

April 1988 (Revised October 1996)
Case

Home Depot, Inc., The

By: Krishna G. Palepu

Home Depot, founded in 1978, pioneered the warehouse retailing concept in the home center industry. The company's niche strategy resulted in rapid growth in sales. By 1986, however, the company began experiencing deteriorating profitability. Students are asked to... View Details

Keywords: Mathematical Methods; Performance; Business Strategy; Retail Industry

Educators

January 1988
Teaching Note

Ingersoll Milling Machine Co., Teaching Note

Keywords: Teaching; Information

January–February 1988
Article

One Cost System Isn't Enough

Keywords: Cost; System

1988
Article

Relevance: Putting 'Management' Back into Management Accounting

Keywords: Management; Cost Accounting

December 1987 (Revised May 1999)
Teaching Note

John Deere Component Works (A) and (B), Teaching Note

Teaching Note for (9-187-107) and (9-187-108). View Details

Keywords: Manufacturing Industry

November 1987 (Revised April 2017)
Teaching Note

Polysar Limited

By: Robert Simons

Teaching Note for (9-187-098). View Details

Keywords: Management Control Systems; Strategy And Execution; Performance Measurement; Variance Analysis; Profit Management; Canada

1987
Chapter

Research Cultures in Management Accounting: Empirical Research

Keywords: Cost Accounting; Research

1987
Book

Accounting and Management: Field Study Perspectives

By: Robert S. Kaplan and William J. Bruns

Keywords: Accounting; Management; Perspective

1987
Chapter

How Cost Accounting Systematically Distorts Product Costs

By: Robert S. Kaplan and Robin Cooper

Keywords: Cost Accounting; Product

1987
Chapter

Planning, Control, and Uncertainty: A Process View

By: R. Simons

Keywords: Planning; Governance; Risk and Uncertainty; Risk Management

1987
Introduction

The Role of Field Studies in Accounting Research and the Development of Accounting

Keywords: Accounting

September 1987 (Revised May 2017)
Teaching Note

Codman & Shurtleff, Inc.: Planning and Control System

By: Robert Simons

Teaching Note for (9-187-081). View Details

Keywords: Strategy And Execution; Management Control Systems; Control Systems; Planning; System

September 1987 (Revised December 1996)
Case

Patten Corp.

By: Krishna G. Palepu

Forbes Magazine criticized the revenue recognition policy of Patten Corp. As a result, the company's stock price dropped by a significant amount. The students are asked to discuss if the criticism by Forbes is justified, and if not, what the company should do. View Details

Keywords: Fair Value Accounting; Financial Statements; Budgets and Budgeting; Problems and Challenges; Financial Condition; Spending; Revenue; Planning; Quality; Stocks; Journalism and News Industry

Educators

1987
Chapter

Regaining Relevance