Publications

December 1989 (Revised April 1997)
Case

Destin Brass Products Co.

By: William J. Bruns Jr.

A specialized manufacturer of brass valves, pumps, and flow controllers is troubled by competitive pricing in pumps and higher than expected margins for flow controllers. Managers suspect that cost accounting and cost allocations to products may be to blame. Two... View Details

Keywords: Cost Accounting; Activity Based Costing and Management; Five Forces Framework; Customer Value and Value Chain; Competition; Business Strategy; Design; Inflation and Deflation; Asset Pricing; Governance Controls; Manufacturing Industry

29 Apr 2009
News

Economic Recovery

October 2018
Supplement

JetBlue: Relevant Sustainability Leadership (B)

By: George Serafeim and David Freiberg

The case outlines JetBlue's decision to disclose according to the Sustainability Accounting Standards Board (SASB) standards and the ESG metrics they began reporting. Data on resulting changes in institutional ownership are also provided. View Details

Keywords: Sustainability; Metrics; Leadership And Change Management; Airlines; Innovation; Purpose; ESG; ESG (Environmental, Social, Governance) Performance; Sustainability Reporting; Change Management; Leadership; Mission and Purpose; Financial Reporting

December 2006 (Revised March 2008)
Case

Prosper Marketplace, Inc.

By: William A. Sahlman and Elizabeth Kind

Describes a set of financial and strategic decisions confronting the founding management team of a new online financial services company. Prosper Marketplace is an internet-based market for individuals to borrow money from other individuals who wish to invest in such... View Details

Keywords: Business Startups; Entrepreneurship; Financial Strategy; Innovation and Invention; Management Teams; Financial Services Industry

Find at Harvard

May 1997 (Revised May 2004)
Case

Riverbend Telephone Company

By: William J. Bruns Jr.

An independent telephone company needs to acquire a new truck for use in telephone line installation and maintenance and must decide whether to buy or lease the truck. The company must address the rate of return in a regulated industry and the best accounting treatment... View Details

Keywords: Cost Accounting; Analysis; Cash Flow; Investment Return; Ownership

02 Aug 2004
What Do You Think?

For Greater Transparency, Is Section 404 an Effective Response?

Summing Up Responses to this month's column raise questions about whether Section 404 of the Sarbanes-Oxley Act, requiring that senior managers certify the integrity of the processes by which their... View Details

Keywords: by James Heskett

10 Feb 2009
First Look

First Look: February 10, 2009

approaches. Finally, the paper reviews the potential role of regional cooperation in mitigating conflict. Download the paper: http://www.hbs.edu/research/pdf/09-086.pdf An Ounce of Prevention: The Power... View Details

Keywords: Martha Lagace

14 Jul 2006
Op-Ed

The Case for Consumer-Driven Medicaid

The Medicaid program provides a much needed health insurance safety net for 52 million of our nation's poor and medically needy, but its price tag threatens the financial stability View Details

Keywords: by Regina E. Herzlinger

April 1998 (Revised June 1999)
Case

Bausch & Lomb, Inc.: Pressure to Perform

By: Robert L. Simons, Alex C. Sapir '97 and Indra Reinbergs

Bausch & Lomb is the subject of press attacks and experiences a sharp fall in stock price when management practices are exposed. Aggressive goal setting, supported by financial market expectations, is discussed as a precursor to a series of events that results in... View Details

Keywords: Performance Expectations; Management Practices and Processes; Ethics; Financial Markets; Financial Statements; Business and Shareholder Relations

February 2002 (Revised December 2003)
Case

H-E-B Own Brands

By: V. Kasturi Rangan and Marie Bell

H-E-B is a $9 billion grocery chain located in Southwest Texas. This case focuses on H-E-B's private label strategy, a product category that accounts for 19% of H-E-B's sales and one that earns gross margins 50% higher than national brands. A leader in its markets,... View Details

Keywords: Growth and Development; Market Entry and Exit; Supply Chain Management; Private Ownership; Sales; Strategy; Competitive Strategy

13 Oct 2015
News

How Thin Political Markets Undermine Democracy

June 1989 (Revised May 1993)
Case

Rossin Greenberg Seronick & Hill, Inc. (A)

By: John A. Quelch

Rossin Greenberg Seronick & Hill (RGSH), a New England advertising agency, was keen to secure the account of Microsoft Corp. The case describes the bid for the account, which included the submission of a "flier" referring to knowledge of a competitor's plans, as a... View Details

Keywords: Ethics; Marketing; Advertising; Advertising Industry; New England

03 Oct 2019
News

Driven

Clubs

AI Club

Keywords: Technology

14 Apr 2008
News

The Gap in the U.S. Treasury Recommendations

March 2023 (Revised September 2023)
Case

Patagonia: 'Earth Is Now Our Only Shareholder'

By: Brian Trelstad, Nien-hê Hsieh, Michael Norris and Susan Pinckney

In September 2022, Yvon Chouinard, the iconoclastic founder of outdoor apparel company Patagonia, announced a new ownership model for his company. Chouinard and his family had held complete control of the company's voting and non-voting stock since its founding 50... View Details

Video

Dr. Ahmed Heikal

Dr. Ahmed Heikal, Chairman and Founder of Qalaa Holdings, explains how building businesses requires a skillset that involves accounting for external pressures, particularly in the context of emerging markets. View Details

February 1994 (Revised May 1995)
Case

Metallgesellschaft AG

By: David F. Hawkins and Guy J. Weyns

Metallgesellschaft AG is a commodity and engineering conglomerate based in Frankfurt am Main, Germany. Metallgesellschaft Corp., a New York based subsidiary of the group, has made oil trading and hedging errors that could drive the group into insolvency. The impact of... View Details

Keywords: Accounting Audits; Business Conglomerates; Forecasting and Prediction; Trade; Non-Renewable Energy