Basic Accounting Concepts - Publications - Faculty & Research

02 Apr 2007
Lessons from the Classroom

Making the Move to General Manager

A Break From The Everyday Short programs can effectively deliver basic skills and present new theories, but GMP is doing something much more complex: trying to change the way people think about important problems and get them to make... View Details

Keywords: by Martha Lagace

November 2011
Article

The Role of the Board in Accelerating the Adoption of Integrated Reporting

By: Robert G. Eccles and George Serafeim

This report examines the concept of integrated reporting and its current state of adoption around the globe. It also discusses the benefits to both companies and society and recommends ways boards can help their organizations accelerate the implementation of integrated... View Details

Keywords: Cost vs Benefits; Governing and Advisory Boards; Corporate Social Responsibility and Impact; Integrated Corporate Reporting; Social Issues; Global Range; Adoption

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22 Jul 2010
Working Paper Summaries

Business Model Innovation and Competitive Imitation

Keywords: by Ramon Casadesus-Masanell & Feng Zhu

13 Mar 2008
Working Paper Summaries

An Investigation of Earnings Management through Marketing Actions

Keywords: by Craig J. Chapman & Thomas J. Steenburgh

Web

The Five Forces - Institute For Strategy And Competitiveness

Bargaining Power of Suppliers Companies in every industry purchase various inputs from suppliers, which account for differing proportions of cost. Powerful suppliers can use their negotiating leverage to charge higher prices or demand... View Details

16 Jul 2007
Research & Ideas

Understanding the ‘Want’ vs. ’Should’ Decision

in your savings account if that money will be withdrawn from a future paycheck rather than the paycheck in your pocket (Benartzi and Thaler, 2003). Similarly, you are more likely to donate money to a good cause if the donation will come... View Details

Keywords: by Sarah Jane Gilbert; Retail; Entertainment & Recreation

November 1999
Background Note

Recognizing Revenues and Expenses: Realized and Earned

By: Robert S. Kaplan

Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details

Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry

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21 Jan 2014
First Look

First Look: January 21

existing methods such as including observed covariates, random effects, or fixed effects. We then apply the latent space approach to identify social influence on installation of mobile apps in a social network. We find that peer influence View Details

Keywords: Sean Silverthorne

March 2004 (Revised May 2005)
Case

Shurgard Self-Storage: Expansion to Europe

By: Richard G. Hamermesh and Indra Reinbergs

Shurgard, a U.S.-based firm that rents storage facilities to consumers and small businesses, is considering financing options for rapid expansion of its European operations. Five years after entering Europe, Shurgard Europe has opened 17 facilities in Belgium, France,... View Details

Keywords: Private Equity; Valuation; Business Model; Governing and Advisory Boards; Entrepreneurship; Cross-Cultural and Cross-Border Issues; Service Industry; Belgium; France; Sweden; United States; Europe

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March 2008
Article

When Growth Stalls

By: Matthew S. Olson, Derek C. M. van Bever and Seth Verry

This article includes a one-page preview that quickly summarizes the key ideas and provides an overview of how the concepts work in practice along with suggestions for further reading. An abrupt and lasting drop in revenue growth is a crisis that can strike even the... View Details

Keywords: Growth Strategy; Revenues; Crisis Management; Revenue; Growth and Development Strategy

20 Sep 2011
Working Paper Summaries

Sovereigns, Upstream Capital Flows and Global Imbalances

Keywords: by Laura Alfaro, Sebnem Kalemli-Ozcan & Vadym Volosovych

30 Oct 2008
Working Paper Summaries

Do Voters Appreciate Responsive Governments? Evidence from Indian Disaster Relief

Keywords: by Shawn A. Cole, Andrew Healy & Eric D. Werker

18 Mar 2008
Working Paper Summaries

Modeling Expert Opinions on Food Healthiness: A Nutrition Metric

Keywords: by Jolie Mae Martin, John Leonard Beshears, Katherine Lyford Milkman, Max H. Bazerman & Lisa Sutherland; Retail

2012
Book

The Oxford Handbook of Business and the Natural Environment

By: Pratima Bansal and Andrew J. Hoffman

Environmental issues now loom large on the social, political, and business agenda. Over the past four decades, "corporate environmentalism" has emerged and been constantly redefined, from regulatory compliance to more recent management conceptions such as pollution... View Details

Keywords: Environmental Sustainability; Business Strategy; Policy; Governance Compliance

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16 May 2013
Working Paper Summaries

Marketplace or Reseller?

Keywords: by Andrei Hagiu & Julian Wright; Retail

28 Jul 2008
Research & Ideas

Making the Decision to Franchise (or not)

study was written by HBS professors Dennis Campbell and Srikant Datar, with Tatiana Sandino (HBS DBA '04) of USC's Marshall School of Business. "Franchising is a very observable, real choice that organizations make." -Dennis Campbell "The View Details

Keywords: by Julia Hanna; Retail

05 Jul 2006
Research & Ideas

Reinventing the Dowdy Savings Bond

course of four weeks, representatives at two Volunteer Income Tax Assistance (VITA) sites offered filers the option of splitting their refunds, depositing all or some of their refund into an existing or new savings account with the Bank... View Details

Keywords: by Julia Hanna; Banking; Financial Services

08 Jun 2011
Lessons from the Classroom

Twenty-first Century Skill: Trading Carbon Credits

mechanism." The basic concept is straightforward enough: A cap is set on carbon emissions. Companies can then buy and sell a limited number of emission permits, which allows them flexibility in their... View Details

Keywords: by Julia Hanna; Energy; Utilities

06 Sep 2012
Working Paper Summaries

FIN Around the World: The Contribution of Financing Activity to Profitability

Keywords: by Russell Lundholm, George Serafeim & Gwen Yu

February 2010
Case

Shurgard Self-Storage: Expansion to Europe (Abridged)

By: Richard G. Hamermesh

Shurgard, a U.S.-based firm that rents storage facilities to consumers and small businesses, is considering financing options for rapid expansion of its European operations. Five years after entering Europe, Shurgard Europe has opened 17 facilities in Belgium, France,... View Details