Standard Operating Procedures - Publications - Faculty & Research

01 Apr 2008
First Look

First Look: April 1, 2008

"marginal" grocery items, or grocery items that a customer does not typically buy. These findings are consistent with a simple mental accounting model but are not consistent with the standard permanent income or lifecycle theory... View Details

Keywords: Martha Lagace

16 Jan 2013
Research & Ideas

The Messy Link Between Slave Owners and Modern Management

accounting techniques is partly due to a Mississippi planter and accountant named Thomas Affleck, who developed account books for plantation owners that allowed them to make sophisticated calculations and measure productivity in a View Details

Keywords: by Katie Johnston

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Financial Accounting Online Course | HBS Online

FAQs Enroll Now Key Concepts Discover how balance sheets, income statements, and cash flow statements are developed and how each interact Evaluate the financial health of a business using financial statements Understand GAAP and IFRS View Details

10 Jun 2008
First Look

First Look: June 10, 2008

http://www.hbs.edu/research/pdf/08-098.pdf Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting (revised May 2008) Authors:Karthik Ramanna and Ross L. Watt Abstract SFAS 142 requires firms to use unverifiable fair-value estimates... View Details

Keywords: Martha Lagace

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5.1 Information Technology - MBA

5. Technology, Copyright, & Publishing Policies 5.1 Information Technology Welcome to HBS Being a Student at HBS 1. Academic Information & Policies 2. Integrity & Standards of Conduct 3. Financial Obligations 4. General Policies 5.... View Details

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1.17 Field Based Learning/Independent Projects - MBA

Learning/Independent Projects 1.18 FIELD Global Capstone 1.19 Immersive Field Courses (IFC) 1.20 Joint Degree Programs 1.21 Use of Course Work & Materials 1.22 Disability Access 1.23 Pregnancy, Childbirth & Adoption during Business School 1.24 Commencement 2. Integrity... View Details

2021
Working Paper

Hidden Software and Veiled Value Creation: Illustrations from Server Software Usage

By: Raviv Murciano-Goroff, Ran Zhuo and Shane Greenstein

How do you measure the value of a commodity that transacts at a price of zero from an economic standpoint? This study examines the potential for and extent of omission and misattribution in standard approaches to economic accounting with regards to open source... View Details

Keywords: Server Software; Open Source Distribution; Applications and Software; Analytics and Data Science; Economics; Value Creation; Measurement and Metrics

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03 Oct 2005
Research & Ideas

The Truck Driver Who Reinvented Shipping

additional trucks and hired a team of drivers, a move that enabled him to get off the road and look for new customers. For the next two years, his business thrived, but when poor economic conditions forced many of his newly won customers to withdraw their contracts,... View Details

Keywords: by Anthony J. Mayo & Nitin Nohria; Manufacturing; Transportation; Aerospace

25 Jun 2024
Research & Ideas

How Transparency Sped Innovation in a $13 Billion Wireless Sector

open-source standards were introduced. These eliminated restrictions on who can access and control the routers’ technical specifications. “We could keep track of everything. With other industries, you just can't do that.” In all, the... View Details

Keywords: by Jay Fitzgerald; Technology

April 2011 (Revised April 2011)
Supplement

Fleet Oil Company: An Exercise

The exercise, which adapts a famous experiment by experimental psychologist Thomas Gilovich, is designed to show both the ubiquity of analogy or associative thinking more generally and its potential perils. Students are presented with a scenario in which an oil company... View Details

Keywords: Business Headquarters; Crime and Corruption; Decisions; Non-Renewable Energy; Cost; Production; Performance Productivity; Research and Development; Energy Industry; Atlanta; Houston

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04 Apr 2023
Book

Two Centuries of Business Leaders Who Took a Stand on Social Issues

While shareholders still reign supreme at many companies, a widespread shift toward more responsible business practices is driving more leaders to take a stand on social and environmental issues today, says Harvard Business School Professor Geoffrey Jones. Jones... View Details

Keywords: by Lane Lambert; Consumer Products; Fashion; Retail; Green Technology

29 Jan 2018
Book

How 'Teaming' Saved 33 Lives in the Chilean Mining Disaster

miners from the refuge. The Chilean Carabineros Special Operations Group—an elite Chilean police unit for rescue operations—had arrived a few hours after the rst collapse. Yet their initial attempt at rescue had triggered that devastating... View Details

Keywords: by Amy C. Edmondson; Mining

28 Jun 2021
Research & Ideas

Keep or Cut Workers? How Companies Reacted to the COVID-19 Crisis

financial flexibility—that is, plenty of cash in the bank—were able to continue operating without making deep cuts, compared to companies with smaller cash reserves, the findings showed. While some companies with high cash reserves... View Details

Keywords: by Lane Lambert

08 May 2018
First Look

First Look at New Research and Ideas, May 8, 2018

Abstract—Many production processes are subject to inspection to ensure they meet quality, safety, and environmental standards imposed by companies and regulators. Inspection accuracy is critical to inspections being a useful input to... View Details

Keywords: Sean Silverthorne

20 Jan 2014
Research & Ideas

Language Wars Divide Global Companies

As global companies increasingly adopt a dominant language, usually English, which all employees must use to simplify communications and increase collaboration, many are dismayed to find an unexpected outcome. Results are exactly opposite of what was intended. Instead... View Details

Keywords: by Kim Girard

24 Jan 2005
Research & Ideas

Rethinking Activity-Based Costing

$0.80) for processing customer orders, $35.20 (44 by $0.80) for handling inquiries, and $40 (50 by $0.80) for performing credit checks. Once you have calculated these standard rates, you can apply them in real time to assign costs to... View Details

Keywords: by Robert S. Kaplan & Steven R. Anderson

01 Mar 2024
News

Vital Signs

Image by Edmon De Haro Illustration by Edmon De Haro The signs of strain were there long before the pandemic: Health care workers had been managing under tremendous pressures while working long hours in understaffed hospitals. Then COVID unleashed an unprecedented... View Details

Keywords: Jen McFarland Flint; Hospitals; Health, Social Assistance

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1.11 Leaves of Absence - MBA

Projects 1.18 FIELD Global Capstone 1.19 Immersive Field Courses (IFC) 1.20 Joint Degree Programs 1.21 Use of Course Work & Materials 1.22 Disability Access 1.23 Pregnancy, Childbirth & Adoption during Business School 1.24 Commencement 2. Integrity & View Details

04 May 2021
Book

Best Buy: How Human Connection Saved a Failing Retailer

“But, do you think that was standard operating procedure? No! What happened that day is that the two blue shirts found it in their hearts to do this, and felt they had the latitude to do it.” Stopping Best... View Details

Keywords: by Michael Blanding; Retail

23 Oct 2012
First Look

First Look: October 23

Publication:Management Science (forthcoming) Abstract This paper studies the impact that immigrant innovators have on the global activities of U.S. firms by analyzing detailed data on patent applications and on the operations of the... View Details