Basic Accounting Concepts - Publications - Faculty & Research

09 Apr 2008
Research & Ideas

The Matchmaker of the Modern Economy

position to do something about it. Money for new enterprises had been restricted, they believed, by the New Deal's onerous tax system, and by the increasing prominence of ultraconservative investment trusts. Investment trusts and life insurance companies View Details

Keywords: by Spencer E. Ante

10 Sep 2007
Research & Ideas

High Note: Managing the Medici String Quartet

legendary classical pianist. From Curzon they learned to destroy a piece by making a metronome play the wrong tempo; then they tried to play against it. They would come up with ways to make a piece harder to play and would keep adding constraints until they View Details

Keywords: by Martha Lagace; 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 Mar 2010
Research & Ideas

One Strategy: Aligning Planning and Execution

Toyota's model may have ossified a bit, as what happened with the Dell example we discuss in chapter 1. Some of the accounts that I have seen point to an inability by management to detect long-term patterns across different recalls.... View Details

Keywords: by Sean Silverthorne; Video Game; Web Services

20 Jan 2010
First Look

First Look: Jan. 20

Working PapersContracting in the Self-reporting Economy (revised) Authors:Romana L. Autrey and Richard Sansing Abstract This paper examines the effect of accounting on the use of intellectual property. We analyze the licensing of... View Details

Keywords: Martha Lagace

04 Feb 2013
Research & Ideas

Are the Big Four Audit Firms Too Big to Fail?

the risks of failure. Adding to this concern is that even as the number of mega audit firms has contracted from eight in the 1980s to four today, their combined market share remains formidable, especially in the United States. The Government View Details

Keywords: by Martha Lagace; Accounting

22 Jan 2014
Working Paper Summaries

Separating Homophily and Peer Influence with Latent Space

Keywords: by Joseph P. Davin, Sunil Gupta & Mikołaj Jan Piskorski

21 Nov 2013
Working Paper Summaries

Path-Breakers: How Does Women’s Political Participation Respond to Electoral Success?

Keywords: by Sonia Bhalotra, Irma Clots-Figueras & Lakshmi Iyer

26 Oct 2010
First Look

First Look: October 26, 2010

Wage a 'Negotiation Campaign' Author:James K. Sebenius Publication:Negotiation 13, no. 11 (November 2010) Abstract While negotiation scholars primarily take the individual transaction as the "unit of analysis," this article characterizes the (new) View Details

Keywords: Sean Silverthorne

03 Jan 2017
First Look

January 3, 2017

https://www.hbs.edu/faculty/Pages/item.aspx?num=49779 BATNAs in Negotiation: Common Errors and Three Kinds of 'No' By: Sebenius, James K. Abstract—The Best Alternative To a Negotiated Agreement (“BATNA”) concept in negotiation has proved... View Details

Keywords: Carmen Nobel

27 Sep 2010
Research & Ideas

Customer Experts Lose Influence When Teams are Pressured

team boundaries to include clients. In my ongoing research across industries, I have found that the very best teams actually include clients as members of the core team, giving them joint accountability for helping to develop the team's... View Details

Keywords: by Sarah Jane Gilbert

20 Aug 2007
Research & Ideas

HBS Cases: Using Investor Relations Proactively

clear reasons to be involved in key decisions. It also could provide a more promising and challenging career track for talented people in IR, as it would allow them to develop and hone management skills beyond their current communication/analysis role. My second-year... View Details

Keywords: by Martha Lagace; Energy; Utilities

08 Dec 2022
HBS Case

The War in Ukraine and Nestlé’s Moral Dilemma: Stay or Leave Russia?

darling under Schneider’s tenure, with about $95 billion in 2021 revenue. Nestlé had six factories in Russia, and sales there accounted for roughly 2 percent of the company’s 2021 revenue. It employed 7,000 people in Russia and 5,800 in... View Details

Keywords: by Michael Blanding; Consumer Products

10 May 2012
Working Paper Summaries

The Flattened Firm—Not as Advertised

Keywords: by Julie Wulf

04 Sep 2013
What Do You Think?

How Relevant is Long-Range Strategic Planning?

Summing Up How Can Strategic Planning be Adapted to Changing Needs? Strategic planning concepts and the notion of long-range planning will continue to be integral parts of responsible management. But they may require a substantial... View Details

Keywords: by James Heskett

27 Nov 2006
Research & Ideas

Manly Men, Oil Platforms, and Breaking Stereotypes

offshore platforms as the organizational environment for your research? A: We selected this setting because we knew it to be one where the work is hazardous and the workforce largely male—and, in these respects, similar to the workplaces in the ethnographic View Details

Keywords: by Sarah Jane Gilbert; Energy; Utilities

09 Feb 2009
Research & Ideas

Uncompromising Leadership in Tough Times

observed, "We know our limits and understand the law, but we tend to be very open with our employees, we communicate a lot." "They reassured us," said an account executive, "by calling it straight they informed us... View Details

Keywords: by Martha Lagace

Article

Mission-Driven Governance

By: Raymond Fisman, Rakesh Khurana and Edward Martenson

The purpose of this paper is to provide a useful, easily applied theory of governance performance. The existing model is fundamentally adversarial, rooted in the paradigm of principal-agent conflict. At its base is an image of governance as a never-ending struggle... View Details

Keywords: Corporate Governance; Governing and Advisory Boards; Knowledge Management; Standards; Mission and Purpose; Organizational Change and Adaptation; Performance Effectiveness; Performance Evaluation

Citation

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23 Oct 2006
Research & Ideas

Will the “Long Tail” Work for Hollywood?

tail accounts for a significant share of sales," says Elberse, "it's not clear whether any single producer or distributor can do much to take advantage of that phenomenon." In addition, consumers of niche products may be... View Details

Keywords: by Julia Hanna; Entertainment & Recreation

23 Jun 2010
Working Paper Summaries

The Role of Institutional Development in the Prevalence and Value of Family Firms

Keywords: by Raphael Amit, Yuan Ding, Belén Villalonga & Hua Zhang

Publications