Publications

Other Article

My Favorite Slide: The Entrepreneurial Gap Applied to Health Care

By: Robert S. Kaplan and Robert Simons

Value-based health care increases physicians’ accountability for patient outcomes. Many have resisted, claiming that patient outcomes are influenced by many forces outside their control, such as patient’s compliance with post-acute and rehab care. The difference... View Details

Keywords: Health Care and Treatment; Outcome or Result; Motivation and Incentives

Read Now

Web

Faculty & Research - Global

question which institutions help address coordination failures in clean energy transitions. 2024 Working Paper The Evolution of Financial Services in the United States By: Robin Greenwood , David S. Scharfstein and View Details

April 2003
Tutorial

ABC Pen Factory Tutorial

To preview this online product, Authorized Faculty can call our customer service department at 1-800-545-7685 or 617-783-7600. Illustrates, via a guided audio tour accompanied by dynamically changing spreadsheets, the role for activity-based cost systems. The numerical... View Details

Keywords: Factories, Labs, and Plants

Web

Research - Global

transportation by several metrics, including the number of public charging stations. We show that variation in the politics of coordination in... 2024 Working Paper The Evolution of Financial Services in the United States By: Robin... View Details

Web

Measure Outcomes & Cost for Every Patient - Institute For Strategy And Competitiveness

care accounting systems do not measure the costs of treating patients over their cycle of care. Most cost accounting in health care rely on charges yet, in today’s health care marketplace, cost shifting have rendered these methods inaccurate. In 2010, Harvard Business... View Details

Web

Video - Institute For Strategy And Competitiveness

HBS ISC Resources Resources Video Courses Data Events & Presentations Frameworks News Publications Video Video Jan 2019 Presentation How to Measure Costs in Health Care How to Measure Costs in Health Care by Professor View Details

Web

General Management Curriculum - Faculty & Research

3.0 Challenges and Opportunities in the Restaurant Industry Michael S. Kaufman , Andy Pforzheimer Spring 2025 Q3Q4 3.0 Changing the World: Life Choices of Influential Leaders (also listed under Accounting & Management and Organizational... View Details

Oct 14 2014
Short Film

The Explainer: The Balanced Scorecard

March 2001 (Revised August 2003)
Case

Wilkerson Company

The president of Wilkerson, faced with declining profits, is struggling to understand why the company is encountering severe price competition on one product line while able to raise prices without competitive response on another product line. The controller proposes... View Details

Keywords: Activity Based Costing and Management; Competition; Profit; Product; Consumer Products Industry

Educators

Web

Resources - Christensen Center for Teaching & Learning

Practical Guide by E. Anderson & B. Schiano This book gives practical advice on how to teach with cases at institutions where it is not the primary pedagogy. 2003 McGraw-Hill/Irwin Socrates' Muse: Reflections on Effective Case Discussion... View Details

August 1998 (Revised December 1998)
Case

Wells Fargo Online Financial Services (B)

By: Robert S. Kaplan and Nicole Tempest

Describes how the Balanced Scorecard built by the Online Financial Services (OFS) group is used to select the highest-priority initiatives for the organization. Currently, initiatives arise continually throughout the organization, and management spends considerable... View Details

Keywords: Balanced Scorecard; Internet and the Web; Corporate Entrepreneurship; Corporate Strategy; Performance Evaluation; Finance; Change; Situation or Environment; Measurement and Metrics; Financial Services Industry; Banking Industry

Educators

January–February 2018
Article

Inclusive Growth: Profitable Strategies for Tackling Poverty and Inequality

By: Robert S. Kaplan, George Serafeim and Eduardo Tugendhat

More than a billion people in the developing world remain in extreme poverty and outside the formal economy. Traditional CSR programs have done little to alleviate the situation and rarely produce transformative change.
Instead of trying to fix local problems,... View Details

Keywords: Inclusive Growth; Sustainability; Social Impact; Business Strategy; Shared Value; Impact Investing; Inequality; Corporate Governance; Balanced Scorecard; Strategy Execution; Economic Growth; Developing Countries and Economies; Poverty; Equality and Inequality; Corporate Social Responsibility and Impact; Strategy; Investment

Register to Read

July–August 2024
Article

Disclosing Downstream Emissions

By: Robert S. Kaplan and Karthik Ramanna

An increasing number of companies are using the E-liability carbon-accounting method as an important tool for tracking progress toward reducing global emissions in their supply chains. The system does not require formal accounting for downstream emissions—those... View Details

Keywords: Carbon Emissions; Environmental Accounting; Corporate Accountability; Corporate Social Responsibility and Impact; Corporate Disclosure; Environmental Sustainability

Register to Read

1998
Book

Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance

By: Robert S. Kaplan and Robin Cooper

Keywords: Cost vs Benefits

October 1991 (Revised September 1998)
Case

Maxwell Appliance Controls

A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details

Keywords: Activity Based Costing and Management; Management Teams; Quality; Performance Improvement; Organizational Culture; Problems and Challenges; Production; Manufacturing Industry

October 2008 (Revised June 2011)
Case

JetBlue Airways: Managing Growth

By: Robert S. Huckman and Gary P. Pisano

Considers the situation facing David Barger, President and CEO of JetBlue Airways, in May 2007 as he addresses the airline's need to slow its growth rate in the response to increasing fuel costs and the effects of major operational crisis for the airline in February... View Details

Keywords: Growth and Development Strategy; Growth Management; Operations; Performance Capacity; Performance Efficiency; Competitive Strategy; Air Transportation Industry

Educators

Web

Campaign Leadership Committee - Alumni

1982* Julie Damgard Frist MBA 1997* Thomas F. Frist III MBA 1997* William K.L. Fung MBA 1972 Anne Dias Griffin MBA 1997* Lady Dorothy K. Hintze MBA 1982 Sir Michael Hintze MBA 1982 Ralph M. James MBA 1982* Robert G. James MBA 1948 View Details

Web

Team - Institute For Strategy And Competitiveness

School, Harvard Law School, Dell Medical School, and the International Consortium for Health Outcomes Measurement. Harvard Business School Michael E. Porter M.B.A., Ph.D., Bishop William Lawrence University Professor Robert View Details

May 1995 (Revised April 1998)
Case

AT&T Paradyne