Basic Accounting Concepts - Publications - Faculty & Research

31 Oct 2007
HBS Case

Climate Change Puts Heat on GMs

What is the responsibility of business regarding social issues? And how does that jibe with maximizing profits? In "UBS and Climate Change—Warming Up to Global Action?" Associate Professor Felix Oberholzer-Gee and Professor Forest Reinhardt present the... View Details

Keywords: by Julia Hanna; Energy; Utilities

11 Oct 2006
Research & Ideas

U.S. Tops Business Competitiveness Index 2006

Microeconomic activity such as the sophistication of company operations account for 80 percent of the variation in GDP per capita across countries, according to the report. Macroeconomic factors create a favorable business environment... View Details

Keywords: by Sean Silverthorne

11 Apr 2007
Research & Ideas

Adding Time to Activity-Based Costing

Jane Gilbert: What inspired you to develop the concept of time-driven activity-based costing? Robert Kaplan: When Robin Cooper and I introduced ABC in the mid-1980s, we were strongly influenced by the approach taken by strategy... View Details

Keywords: by Sarah Jane Gilbert

16 Nov 2010
Lessons from the Classroom

Data.gov: Matching Government Data with Rapid Innovation

initiative, both in terms of technology as well as the buy-in needed from various agencies. "Fourth, to ask executive participants in my class how Data.gov should reconcile both its public-citizen aspects of accountability and its... View Details

Keywords: by Martha Lagace; Technology

11 May 2011
Research & Ideas

Building a Better Board

external events in the late 1990s, accelerated dramatically with the accounting scandals of the Enron era plus the passage of Sarbanes-Oxley, and then continued to change under the pressure of shareholder activism. There's a lot more... View Details

Keywords: by Carmen Nobel

08 Feb 2012
Working Paper Summaries

Team Scaffolds: How Minimal In-Group Structures Support Fast-Paced Teaming

Keywords: by Melissa A. Valentine & Amy C. Edmondson

27 Oct 2008
Lessons from the Classroom

Achieving Excellence in Nonprofits

to whom the nonprofit is accountable to understand the organization's intentions, so that they can determine in advance whether they want to offer their support, and then assess after the fact whether the organization is making progress... View Details

Keywords: by Sean Silverthorne

05 Nov 2007
Research & Ideas

The Changing Face of American Innovation

The contributions made by immigrant scientists and engineers for developing new U.S. technologies have been formidable—but not always well described. What we do know: While the foreign-born account for just over 10 percent of the U.S.... View Details

Keywords: by Sarah Jane Gilbert; Technology

21 Jul 2008
Research & Ideas

Solving the Marketing Resources Allocation Puzzle

basic ways: Decision calculus: Knowledgeable people use their judgment in a systematic way to predict how consumers will respond to actions. Experiments: The company trials different marketing actions, either in the field or in a lab, on... View Details

Keywords: by Sean Silverthorne

29 Aug 2012
Working Paper Summaries

Entrepreneurship and Urban Growth: An Empirical Assessment with Historical Mines

Keywords: by Edward L. Glaeser, Sari Pekkala Kerr & William R. Kerr; Manufacturing

11 Sep 2012
First Look

First Look: September 11

their businesses and of the concept of greenness. Download the paper: http://www.hbs.edu/research/pdf/13-024.pdf The International Politics of IFRS Harmonization Author:Karthik Ramanna Abstract The globalization of View Details

Keywords: Sean Silverthorne

Research Summary

Mastering Strategy Execution

By: Robert Simons

Professor Robert Simons’ research encompasses three areas of management accountability that are the foundation for successful strategy execution: organization design, performance measurement and control, and risk management. In addition, Simons is interested in the... View Details

20 Apr 2009
Research & Ideas

Misgovernance at the World Bank

International Development Association (IDA). They meet at least weekly; the IBRD board currently has 24 members. (There is a separate board for the IBRD and the IDA, but the latter is basically a 95 percent subset of the former.)... View Details

Keywords: by Martha Lagace

05 Jul 2006
Working Paper Summaries

Time-Driven Activity-Based Costing

Keywords: by Robert S. Kaplan & Steven R. Anderson; Financial Services

30 Jun 2008
Research & Ideas

Rethinking Retirement Planning

trust was no doubt engendered in an earlier day when defined benefit (DB) pension plans were offered by lifelong employers like IBM and General Motors. Today, that system is all but extinct. Merton explains that employers underestimated the cost and risk of DB plans... View Details

Keywords: by Julia Hanna; Banking; Financial Services

16 Apr 2007
Research & Ideas

Delivering the Digital Goods: iTunes vs. Peer-to-Peer

enables downloads to be faster. While this "direct effect" seems obvious, our analysis also takes into account the following "indirect effect": The behavior of peers may vary when infrastructure improves. As... View Details

Keywords: by Sean Silverthorne; Music

03 Oct 2023
Research Event

Build the Life You Want: Arthur Brooks and Oprah Winfrey Share Happiness Tips

want these things as well. And by explaining it and sharing it is how we actually get it done. One of the concepts of emotional self-management is the word that we just used, which is metacognition. That's understanding your own thinking.... View Details

Keywords: by HBS Staff

22 Jan 2008
Research & Ideas

New Challenges in Leading Professional Services

Professional service firms—law firms, financial services firms, money management firms, private equity firms, hedge funds, management consultants, advertising agencies—are the most challenging and exciting organizations to lead, maintain the authors of a new book, When... View Details

Keywords: by Sean Silverthorne; Accounting; Accounting; Accounting