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Show Results For
- All HBS Web
(7,330)
- People (11)
- News (1,925)
- Research (4,365)
- Events (32)
- Multimedia (202)
- Faculty Publications (3,294)
- February 2008 (Revised November 2010)
- Background Note
Accounting for Business Combinations: Acquisition Method
By: David F. Hawkins and F. Asis Martinez Jerez
A technical note reviewing business combinations and Goodwill accounting under the Statement of Financial Accounting Standards, No. 141R. View Details
Hawkins, David F., and F. Asis Martinez Jerez. "Accounting for Business Combinations: Acquisition Method." Harvard Business School Background Note 108-067, February 2008. (Revised November 2010.)
- December 1984 (Revised May 1988)
- Case
Comprehensive Accounting Corp.--1982
Lovelock, Christopher H. "Comprehensive Accounting Corp.--1982." Harvard Business School Case 585-123, December 1984. (Revised May 1988.)
- 14 Nov 2012
- Research & Ideas
New Agenda for Corporate Accountability Reporting
How do you measure corporate accountability? And can you do it credibly? Since the financial crisis of 2008-2009, for-profit corporations are facing greater demand to disclose more than revenues and expenses on annual financial reports. In response, some are pointing... View Details
- 2018
- Other Teaching and Training Material
Financial Accounting Reading: Shareholders' Equity
By: Suraj Srinivasan
Core Curriculum Readings in Financial Accounting cover the fundamental concepts in financial accounting. Many readings include videos and Interactive Illustrations to help students master complex concepts.
This is a standalone reading designed to introduce... View Details
This is a standalone reading designed to introduce... View Details
Srinivasan, Suraj. "Financial Accounting Reading: Shareholders' Equity." Core Curriculum Readings Series. Boston: Harvard Business Publishing 5075, 2018.
- August 1983
- Background Note
Balance of Payments: Accounting and Presentation
By: David B. Yoffie
Provides an overview of balance of payments accounting and analytical presentation of balance of payments data. Includes sample transactions to illustrate the application of the basic accounting principles and definitions of the standard balances. View Details
Yoffie, David B. "Balance of Payments: Accounting and Presentation." Harvard Business School Background Note 384-005, August 1983.
- 30 Jun 2013
- News
Accounting rule change undermines US banks
- 2010
- Chapter
The Many Faces of Nonprofit Accountability
By: Alnoor Ebrahim
Calls for greater accountability are not new. Leaders of organizations, be they nonprofit, business, or government, face a constant stream of demands from various constituents demanding accountable behavior. But what does it mean to be accountable? By and large,... View Details
Keywords: Crime and Corruption; Corporate Accountability; Governing Rules, Regulations, and Reforms; Taxation; Leadership; Management; Nonprofit Organizations; Behavior; Trust
Ebrahim, Alnoor. "The Many Faces of Nonprofit Accountability." Chap. 4 in The Jossey-Bass Handbook of Nonprofit Leadership and Management. 3rd ed. Edited by David O. Renz, 110–121. San Francisco: Jossey-Bass, 2010.
- 2010
- Working Paper
The Many Faces of Nonprofit Accountability
By: Alnoor Ebrahim
What does it mean for a nonprofit organization to be accountable? Nonprofit leaders tend to pay attention to accountability once a problem of trust arises—a scandal in the sector or in their own organization, questions from citizens or donors who want to know if their... View Details
Keywords: Corporate Accountability; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Leadership; Mission and Purpose; Performance Evaluation; Nonprofit Organizations; Business Strategy
Ebrahim, Alnoor. "The Many Faces of Nonprofit Accountability." Harvard Business School Working Paper, No. 10-069, February 2010.
- Web
Accounting & Management - Doctoral
Accounting & Management The doctoral program in Accounting and Management, which falls under the PhD in Business Administration, focuses on understanding the role of information and measurement systems for:... View Details
- 2015
- Working Paper
Auditor Lobbying on Accounting Standards
By: Abigail Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). We examine the influence of auditors' lobbying incentives arising from three basic factors: managing expected... View Details
Allen, Abigail, Karthik Ramanna, and Sugata Roychowdhury. "Auditor Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 15-055, December 2014. (Winner of the American Accounting Association Western Conference Best Paper Award.)
- 28 Sep 2009
- Research & Ideas
Improving Accountability at the World Bank
accountability and effectiveness today? What should it do about them? With a detailed description of the Bank's challenges of democratic accountability, its constraints, and recommendations for the future, HBS professor Alnoor Ebrahim... View Details
Keywords: by Alnoor Ebrahim
- November 1987
- Background Note
The Magic Matrix: Products and Accounts
Describes an interfunctional approach to product mix management and account selection. The approach uses a matrix of products and accounts. Also describes the concepts and implementation of the approach. View Details
Shapiro, Benson P. "The Magic Matrix: Products and Accounts." Harvard Business School Background Note 588-006, November 1987.
- March 1982
- Background Note
Note on Productivity Accounting
By: Robert H. Hayes
Keywords: Accounting
Hayes, Robert H. "Note on Productivity Accounting." Harvard Business School Background Note 682-084, March 1982.
- September 1979 (Revised July 1993)
- Background Note
Liberal Art of Accounting
By: William J. Bruns Jr. and Julie H. Hertenstein
Keywords: Accounting
Bruns, William J., Jr., and Julie H. Hertenstein. "Liberal Art of Accounting." Harvard Business School Background Note 180-024, September 1979. (Revised July 1993.)
- January 1990 (Revised March 1994)
- Case
Accountants and Business Advisors, Inc.: City Office
Over the past several years both the share of women receiving accounting degrees and the share of women entering public accounting have risen substantially. However, the number of women holding senior positions, such as partner, remains low. This case provides data on... View Details
Loveman, Gary W. "Accountants and Business Advisors, Inc.: City Office." Harvard Business School Case 490-033, January 1990. (Revised March 1994.)
- 2023
- Working Paper
Accountability of Corporate Emissions Reduction Targets
By: Xiaoyan Jiang, Shawn Kim and Shirley Lu
Firms are increasingly announcing targets to reduce their carbon emissions, but it is unclear whether firms are held accountable for these targets. In this paper, we examine emissions targets that ended in 2020 to investigate the prevalence of missed targets, how firms... View Details
Keywords: Carbon Emissions; Corporate Disclosure; Corporate Accountability; Corporate Social Responsibility and Impact; Climate Change
Jiang, Xiaoyan, Shawn Kim, and Shirley Lu. "Accountability of Corporate Emissions Reduction Targets." SSRN Working Paper Series, No. 4676649, December 2023.
- September 1992
- Background Note
Accounting for Post-retirement Benefits
By: William J. Bruns Jr., David F. Hawkins and Marc H. Zablatsky
Bruns, William J., Jr., David F. Hawkins, and Marc H. Zablatsky. "Accounting for Post-retirement Benefits." Harvard Business School Background Note 193-032, September 1992.
- October 1985
- Case
General Motors: Inflation Accounting
By: David F. Hawkins
Hawkins, David F. "General Motors: Inflation Accounting." Harvard Business School Case 186-114, October 1985.
- Article
Tread Lightly Through These Accounting Minefields
By: H. David Sherman and S. David Young
In the current economic climate, there is tremendous pressure—and personal incentive for managers—to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC,... View Details
Sherman, H. David, and S. David Young. "Tread Lightly Through These Accounting Minefields." Harvard Business Review 79, no. 7 (July–August 2001): 129–135.