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Show Results For
-
All HBS Web
(7,366)
- People (11)
- News (2,000)
- Research (4,302)
- Events (31)
- Multimedia (207)
- Faculty Publications (3,240)
- July 2005 (Revised September 2020)
- Case
The U.S. Current Account Deficit
By: Laura Alfaro, Rafael Di Tella, Ingrid Vogel, Renee Kim, Sarah Jeong, Matthew Johnson and Jonathan Schlefer
Investors and policymakers throughout the world were confronted with the risk of painful economic consequences arising from the large U.S. current account deficit. In 2007, the U.S. current account deficit was $731 billion, equivalent to 5.3% of GDP. The implications...
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Keywords:
World Economy;
Macroeconomics;
Borrowing and Debt;
Currency;
Foreign Direct Investment;
Business and Government Relations;
United States
Alfaro, Laura, Rafael Di Tella, Ingrid Vogel, Renee Kim, Sarah Jeong, Matthew Johnson, and Jonathan Schlefer. "The U.S. Current Account Deficit." Harvard Business School Case 706-002, July 2005. (Revised September 2020.)
- January 2008 (Revised May 2013)
- Background Note
Accounting for Interest Rate Derivatives
Explains the accounting for interest rate derivatives under Statement of Financial Accounting Standards 133.
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Kimbrough, Michael D., and Nicole Thorne Jenkins. "Accounting for Interest Rate Derivatives." Harvard Business School Background Note 108-061, January 2008. (Revised May 2013.)
- August 2008
- Article
The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting
By: Karthik Ramanna
I study the evolution of SFAS 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the FASB issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting. The result is...
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Keywords:
Accounting;
Fair Values;
Politics;
Standard Setting;
Fair Value Accounting;
Goodwill Accounting;
Government Legislation;
Agency Theory
Ramanna, Karthik. "The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting." Journal of Accounting & Economics 45, nos. 2-3 (August 2008): 253–281. (Winner of the Elsevier JAE 2008 Best Paper Prize. Winner of the American Accounting Association FARS Best Dissertation Award. Presented at the 2006 Journal of Accounting & Economics Conference.)
- May 2014 (Revised January 2015)
- Case
The Sustainability Accounting Standards Board
By: Julie Battilana and Michael Norris
In 2014, as the Sustainability Accounting Standards Board (SASB) has just brought former New York City Mayor Michael Bloomberg on as chairman of the board, Jean Rogers, founder and CEO struggles with how best to ensure the nonprofit's financial sustainability while...
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Keywords:
Sustainability;
Sustainability Reporting;
Reporting;
Environmental Sustainability;
Accounting;
Accounting Industry;
United States
Battilana, Julie, and Michael Norris. "The Sustainability Accounting Standards Board." Harvard Business School Case 414-078, May 2014. (Revised January 2015.)
- 12 May 2008
- Research & Ideas
Accounting Information as Political Currency
potentially controversial business activities—outsourcing, for example—understate their earnings if it might boost a candidate's chances of election. The research by HBS professor Karthik Ramanna and a colleague from MIT, Professor Sugata Roychowdhury, suggests that...
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Keywords:
by Martha Lagace
- 19 Jun 2008
- Working Paper Summaries
Accounting Information as Political Currency
- 11 Mar 2010
- Working Paper Summaries
The Many Faces of Nonprofit Accountability
Keywords:
by Alnoor Ebrahim
- 05 Jan 2014
- News
The American accountability crisis
- August 1997
- Background Note
Accounting for Manufacturing Companies
By: Srikant M. Datar
The accounting for a manufacturing company is examined, including the flow of costs from raw materials to work in process to finished goods and the distribution between an inventoriable or product cost and a noninventoriable or period cost.
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Keywords:
Cost Accounting;
Product;
Cost;
Distribution;
Accrual Accounting;
Accounting;
Manufacturing Industry
Datar, Srikant M. "Accounting for Manufacturing Companies." Harvard Business School Background Note 198-019, August 1997.
- October 2001 (Revised February 2007)
- Background Note
Accounting for Employee Stock Options
Employees who have been granted stock options have the right to purchase shares of their company's stock at a specified price within a specified time period. The accounting for such employee stock options has been a controversial and complex topic for decades. The...
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Bradshaw, Mark T. "Accounting for Employee Stock Options." Harvard Business School Background Note 102-039, October 2001. (Revised February 2007.)
- 9 AM – 9:01 AM EDT, 16 Oct 2019
- HBS Online
HBS Online Financial Accounting
Learn how managers, Wall Street analysts, and entrepreneurs use an understanding of accounting to unlock critical insights from financial statements and drive strategic decision making.
Program Dates: October 16, 2019 - December 11, 2019
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- 9 AM – 10 AM EST, 09 Jan 2019
- HBS Online
HBS Online Financial Accounting
Learn how managers, Wall Street analysts, and entrepreneurs use an understanding of accounting to unlock critical insights from financial statements and drive strategic decision making.
Program Dates: January 9, 2019 - March 6, 2019
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- 1985
- Chapter
Accounting Lag: The Obsolescence of Cost Accounting Systems
By: Robert S. Kaplan
Keywords:
Cost Accounting
- May 2021 (Revised September 2021)
- Case
Accounting for Bitcoin at Tesla
By: Charles C.Y. Wang and Siyu Zhang
On February 8, 2021, Tesla revealed, through its 10-K filing to the Securities and Exchange Commission (SEC), that it had purchased $1.5 billion of Bitcoin, totaling 7.5% of the company’s cash, and that it planned to accept payments in the cryptocurrency soon. These...
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Keywords:
Bitcoin;
Accounting;
Currency;
Communication Intention and Meaning;
Strategy;
Investment Portfolio;
Emerging Markets;
Risk and Uncertainty;
Value Creation
Wang, Charles C.Y., and Siyu Zhang. "Accounting for Bitcoin at Tesla." Harvard Business School Case 121-074, May 2021. (Revised September 2021.)
- 1998
- Book
Advanced Management Accounting
By: Robert S. Kaplan and Anthony A. Atkinson
Kaplan, Robert S., and Anthony A. Atkinson. Advanced Management Accounting. 3rd ed. Upper Saddle River, NJ: Prentice Hall, 1998.
- 2007
- Book
Management Accounting
By: Anthony A Atkinson, R. S. Kaplan, Ella Mae Matsumura and S. Mark Young
- September 2019 (Revised December 2023)
- Case
Accounting Fraud at Tesco Stores (A)
By: Jonas Heese, Suraj Srinivasan and Julia Kelley
This case describes the accounting fraud at Tesco Stores Limited (TSL), which was discovered by a senior accountant in TSL’s finance department. The accountant was concerned about TSL’s handling of commercial income, which, according to the accountant, overstated...
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Heese, Jonas, Suraj Srinivasan, and Julia Kelley. "Accounting Fraud at Tesco Stores (A)." Harvard Business School Case 120-032, September 2019. (Revised December 2023.)
- Article
Competition and Cost Accounting
By: V.G. Narayanan and Michael Smith
The central theme of Competition and Cost Accounting is that strategic considerations may make it desirable for a firm to have divisions and product managers internalize something other than their true costs. In the case of transfer prices, a high transfer price...
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Keywords:
Cost Allocation;
Transfer Pricing;
Decentralization;
Bertrand And Cournot Competition;
Cost Accounting
Narayanan, V.G., and Michael Smith. "Competition and Cost Accounting." Foundations and Trends® in Accounting 7, no. 3 (2012): 131–195. (Published: 11 April 2013.)
- April 2022
- Supplement
MicroStrategy: Accounting for Cryptocurrency (B)
By: Jonas Heese and Annelena Lobb
In early 2022, the technology firm MicroStrategy unveiled a series of letters with the SEC that questioned its accounting practices around its holdings of Bitcoin. Since 2020, the firm had shifted its strategy to include not just selling software but buying and holding...
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Keywords:
Cryptocurrency;
Bitcoin;
Holding Structures;
SEC;
Accounting;
Finance;
Financial Strategy;
Technology Industry
Heese, Jonas, and Annelena Lobb. "MicroStrategy: Accounting for Cryptocurrency (B)." Harvard Business School Supplement 122-079, April 2022.