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Show Results For
- All HBS Web
(7,329)
- People (11)
- News (1,924)
- Research (4,365)
- Events (32)
- Multimedia (202)
- Faculty Publications (3,294)
- Research Summary
Of Measurement and Mission: Accounting for Performance in Non-Governmental Organizations
By: Debora L. Spar
As members of civil society NGOs would seem to have a built-in proclivity towards representation: towards working on behalf of some group of people, or toward some specific goal. Yet in practice such moments of accountability are rare. Unlike other social agents,... View Details
- March 1983 (Revised June 1988)
- Teaching Note
American Standard, Inc.: The Inflation Accounting System, TN
By: William J. Bruns Jr. and Julie H. Hertenstein
- 11 Jan 2021
- Working Paper Summaries
Accounting for Product Impact in the Airlines Industry
- November 1988
- Article
Confusing Delay, Unscrambling the Different Tax Accounting Rules
By: David F. Hawkins
- 2004
- Report
Seeking NGO-Donor Partnership for Greater Effectiveness and Accountability
By: Alnoor Ebrahim
Keywords: Non-Governmental Organizations; Philanthropy and Charitable Giving; Partners and Partnerships; Governance; Performance Effectiveness
Ebrahim, Alnoor. "Seeking NGO-Donor Partnership for Greater Effectiveness and Accountability." Report, Inter-American Development Bank, May 2004.
- January 1991
- Teaching Note
MCI Communications Corp.: National Accounts Program, Teaching Note
Keywords: Telecommunications Industry
- 1995
- Working Paper
Research Investigating the Economic Consequences of Accounting Standards
By: R. H. Holthausen and Krishna G. Palepu
- 12 Oct 2007
- Working Paper Summaries
Mental Accounting and Small Windfalls: Evidence from an Online Grocer
- 1999
- Manual
Instructor's Manual for Accounting for Managers: Text and Cases
By: W. J. Bruns Jr.
Keywords: Accounting
- May 2007
- Article
The Future of Interpretive Accounting Research: A Polyphonic Debate
By: Anette Mikes, Thomas Ahrens, Albrecht Becker, John Burns, Christopher Chapman, Markus Granlund, Michael Habersam, Allan Hansen, Rihab Khalifa, Teemu Malmi, Andrea Mennicken, Fabrizio Panozzo, Martin Piber, Paolo Quattrone and Tobias Scheytt
Keywords: Accounting
Mikes, Anette, Thomas Ahrens, Albrecht Becker, John Burns, Christopher Chapman, Markus Granlund, Michael Habersam, Allan Hansen, Rihab Khalifa, Teemu Malmi, Andrea Mennicken, Fabrizio Panozzo, Martin Piber, Paolo Quattrone, and Tobias Scheytt. "The Future of Interpretive Accounting Research: A Polyphonic Debate." Critical Perspectives on Accounting (May 2007).
- 1992
- Article
Management Information and Accounting Information: What Do Managers Want?
By: W. J. Bruns Jr. and S. M. McKinnon
Bruns, W. J., Jr., and S. M. McKinnon. "Management Information and Accounting Information: What Do Managers Want?" Advances in Management Accounting 1 (1992): 55–80.
- 01 Apr 2015
- News
Sustainability: What Is It and Why Should Accountants Care?
- June 1993 (Revised November 2006)
- Background Note
Why I Use the Case Method to Teach Accounting
By: William J. Bruns Jr.
Thoughts on choosing teaching methods and the advantages of the case method for achieving the objectives of a survey course in accounting. Criteria for selecting or preparing good cases, developing a course outline, and for evaluating student and teacher performance. View Details
Bruns, William J., Jr. "Why I Use the Case Method to Teach Accounting." Harvard Business School Background Note 193-177, June 1993. (Revised November 2006.)
- July 2008
- Supplement
The Politics and Economics of Accounting for Goodwill at Cisco Systems (B)
By: Karthik Ramanna
Studies the role of Cisco in setting current US accounting standards for acquisitions and goodwill. Students are asked to analyze an acquisition in the context of an ongoing political debate on mergers accounting. View Details
Keywords: Goodwill Accounting; Standards; Mergers and Acquisitions; Business and Government Relations; United States
Ramanna, Karthik. "The Politics and Economics of Accounting for Goodwill at Cisco Systems (B)." Harvard Business School Supplement 109-003, July 2008.
- July 2008
- Case
The Politics and Economics of Accounting for Goodwill at Cisco Systems (A)
By: Karthik Ramanna
Studies the role of Cisco in setting current U.S. accounting standards for acquisitions and goodwill. Students are asked to analyze an acquisition in the context of an ongoing political debate on mergers accounting. View Details
Keywords: Goodwill Accounting; Mergers and Acquisitions; Standards; Business and Government Relations; United States
Ramanna, Karthik. "The Politics and Economics of Accounting for Goodwill at Cisco Systems (A)." Harvard Business School Case 109-002, July 2008.
- 1987
- Article
Accounting Control Systems and Business Strategy: An Empirical Analysis
By: R. Simons
Simons, R. "Accounting Control Systems and Business Strategy: An Empirical Analysis." Accounting, Organizations and Society 12, no. 4 (1987): 357–374.
- October 1996
- Article
International Accounting Standards: Interim Financial Reporting Principles Proposed
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards: Interim Financial Reporting Principles Proposed." Accounting Bulletin, no. 42 (October 1996).
- 2007
- Working Paper
Mental Accounting and Small Windfalls: Evidence from an Online Grocer
By: Katherine L. Milkman, John Beshears, Todd Rogers and Max H. Bazerman
We study the effect of small windfalls on consumer spending decisions by examining the purchasing behavior of a sample of online grocery shoppers over the course of a year. We compare the purchases customers make when redeeming a $10-off coupon they received from their... View Details
Keywords: Spending; Consumer Behavior; Mathematical Methods; Food and Beverage Industry; Retail Industry
Milkman, Katherine L., John Beshears, Todd Rogers, and Max H. Bazerman. "Mental Accounting and Small Windfalls: Evidence from an Online Grocer." Harvard Business School Working Paper, No. 08-024, September 2007. (Revised March 2008.)
- Article
Gathering Data for Archival, Field, Survey, and Experimental Accounting Research
By: Robert Bloomfield, Mark W. Nelson and Eugene F. Soltes
In the published proceedings of the first Journal of Accounting Research Conference, Vatter (1966) lamented that “Gathering direct and original facts is a tedious and difficult task, and it is not surprising that such work is avoided.” For the 50th JAR Conference,... View Details
Keywords: Archival; Data; Experiment; Empirical Methods; Field Study; Analytics and Data Science; Surveys; Financial Reporting
Bloomfield, Robert, Mark W. Nelson, and Eugene F. Soltes. "Gathering Data for Archival, Field, Survey, and Experimental Accounting Research." Journal of Accounting Research 54, no. 2 (May 2016): 341–395.
- 2010
- Dissertation
Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS
By: Gwen Yu
Prior literature shows that investors under-invest in foreign firms due to information asymmetry problems. I posit that differences in local accounting standards are a source of the information asymmetry among investors. Using security-level holdings of international... View Details
Keywords: Financial Reporting; International Accounting; Standards; Investment Portfolio; Foreign Direct Investment
Yu, Gwen. "Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS." Diss., University of Michigan, 2010. (Winner of American Accounting Association. International Accounting Section. Outstanding Dissertation Award presented by American Accounting Association.)