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    Levers of Control

    Based on a ten-year examination of control systems in over 50 U.S. businesses, this book broadens the definition of control and establishes a critical bridge between the disciplines of strategy and accounting and control. In addition to the more traditional diagnostic... View Details
    • Other Article

    Sustainable Strategies and Net-Zero Goals

    By: Mark L. Frigo, Robert S. Kaplan and Karthik Ramanna
    In a recent Harvard Business Review article, Kaplan and Ramanna describe a rigorous approach, the E-liability method, for companies’ ESG reporting, especially as it pertains to GHG emissions measurements. They argue that the current standards for measuring... View Details
    Keywords: Measurement; Sustainability; Net-zero Emissions; Environmental Sustainability; Integrated Corporate Reporting; Measurement and Metrics; Strategy
    Related
    • 23 Jan 2024
    • Book

    More Than Memes: NFTs Could Be the Next Gen Deed for a Digital World

    like any other. By contrast, each NFT is unique, just like in a litter of puppies. This makes them non-fungible—you generally wouldn’t trade your puppy for another one! (The word token in context basically just means a digital object that... View Details
    Keywords: by Dina Gerdeman; Information Technology; Technology; Financial Services
    • March 2017
    • Case

    From mHealth Hackathon to Reality: Diabetes Care

    By: Kevin Schulman and Curry Cheek
    This case explores the development of a business plan for a mobile health application for diabetes care. The case depicts a student team excited about the opportunity to improve the care of patients with diabetes by contracting an app. They go through a rigorous... View Details
    Keywords: Innovation; Mobile Health Technologies; Health Care; Health Care Industry; Behavioral Economics; Applications and Software; Health Care and Treatment; Mobile and Wireless Technology; Innovation and Invention; Health Industry; Telecommunications Industry
    Related
    • 09 Dec 2014
    • Working Paper Summaries

    Does Management Matter in Schools?

    Keywords: by Nicholas Bloom, Renata Lemos, Raffaella Sadun & John Van Reenen; Education
    • March 2006
    • Background Note

    A Note on Applying Dimensional Analysis to Understand Cost Drivers

    Describes the basics of how to break down costs into productivity and input prices and then compare those cost drivers between competitors. View Details
    Keywords: Cost Accounting; Competitive Strategy
    Related
    • 05 Jul 2006
    • Research & Ideas

    The Accidental Innovator

    do. In their recent working paper "Accident, Innovation, and Expectation in Innovation Process," authors Robert D. Austin and Lee Devin explore the concept of accidental innovation, how it works or doesn't, and how good... View Details
    Keywords: by Sarah Jane Gilbert
    • Article

    The Social Contract Model of Corporate Purpose and Responsibility

    By: Nien-he Hsieh
    Of the many developments in business ethics that Thomas Donaldson has helped pioneer, one is the application of social contract theory to address questions about the responsibilities of business actors. In Corporations and Morality, Donaldson develops one of the... View Details
    Keywords: Corporate Social Responsibility and Impact
    Related
    • 08 Sep 2020
    • Sharpening Your Skills

    Capitalism Works Better When I Can See What You're Doing

    Transparency, the concept if not the reality, is all the rage in business circles. If you knew why a company charged a certain price for a product, would you be more willing to pay it? If your boss confessed her managerial screw-ups,... View Details
    Keywords: by Sean Silverthorne
    • August 2016 (Revised December 2016)
    • Module Note

    Strategy Execution Module 2: Building a Successful Strategy

    By: Robert Simons
    This module reading describes the basics of building a successful strategy. Topics in this module include a discussion of the distinction between corporate and business strategy; how to conduct a SWOT analysis of market dynamics and internal capabilities; the use of... View Details
    Keywords: Management Control Systems; Implementing Strategy; Strategy Execution; Business Strategy; Five Forces; Distinctive Capabilities; Emergent Strategy; Mission Statements; Strategy; SWOT Analysis; Competitive Advantage
    Related
    • 2013
    • Book

    Business Analysis and Valuation: Using Financial Statements, Text and Cases

    By: Krishna G. Palepu and Paul M. Healy
    This book provides a framework for business analysis and has been used by business schools throughout the world. It provides a foundation for analysis using four key steps: 1) Strategy analysis: Identifying a firm's strategy and understanding sources of its competitive... View Details
    Keywords: Governance; Debt Securities; Valuation; Performance Evaluation; Financial Statements; Credit; Business Ventures; Strategy; Financial Condition; Mergers and Acquisitions; Forecasting and Prediction
    Related
    • 14 Jul 2015
    • First Look

    First Look: July 14, 2015

    case: https://cb.hbsp.harvard.edu/cbmp/product/215038-PDF-ENG Harvard Business School Case 615-052 Transforming Care at UnityPoint Health-Fort Dodge This case details the transformation of a health care delivery system, UnityPoint Health-Fort Dodge, into a Pioneer... View Details
    Keywords: Sean Silverthorne
    • Research Summary

    The Power of Paradox: Some Recent Developments in Interactive Epistemology

    This survey describes a central paradox of game theory, viz. the Paradox of Backward Induction (BI). The paradox is that the BI outcome is often said to follow from basic game-theoretic principles--specifically, from the assumption that the players are rational. Yet,... View Details
    • Teaching Interest

    Overview

    By: Aiyesha Dey
    Financial Reporting and Control
    Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability... View Details
    • 17 Nov 2010
    • Working Paper Summaries

    Network Effects in Countries’ Adoption of IFRS

    Keywords: by Karthik Ramanna & Ewa Sletten

      Business Analysis and Valuation: Using Financial Statements

      This book provides a framework for business analysis and has been used by business schools throughout the world. It provides a foundation for analysis using four key steps: 1) Strategy analysis: Identifying a firm's strategy and understanding sources of its competitive... View Details
      • 31 May 2012
      • Working Paper Summaries

      Conflict Policy and Advertising Agency-Client Relations: The Problem of Competing Clients Sharing a Common Agency

      Keywords: by Alvin J. Silk; Advertising
      • 16 Aug 2011
      • Working Paper Summaries

      The International Politics of IFRS Harmonization

      Keywords: by Karthik Ramanna; Accounting
      • 27 Oct 2010
      • Working Paper Summaries

      The Intensive Margin of Technology Adoption

      Keywords: by Diego Comin & Martí Mestieri
      • 09 May 2018
      • Research & Ideas

      A Simple Way for Restaurant Inspectors to Improve Food Safety

      broad lessons for any manager who has to manage or deal with inspections. “One implication is that bias issues will arise, so take them into account as you look at the inspection reports as data,” Ibáñez says. “And another is that we... View Details
      Keywords: by Carmen Nobel; Food & Beverage; Service