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  • 2017
  • Module Note

Financial Accounting Reading: Analyzing Financial Statements

By: Suraj Srinivasan and V.G. Narayanan
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 reading helps students understand that financial... View Details
Keywords: Financial Ratios; Financial Statements; Analysis; Accounting
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  • 16 Jan 2014
  • News

The straight truth about government accountability

  • 13 Dec 2022
  • News

Balancing Profitability and Social Accountability

Keywords: ESG
  • March 2011
  • Article

Accounting Scholarship That Advances Professional Knowledge and Practice

By: Robert S. Kaplan
Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and... View Details
Keywords: Corporate Disclosure; Asset Pricing; Risk Management; Surveys; Capital Markets; Measurement and Metrics; Valuation; Fair Value Accounting; Management Analysis, Tools, and Techniques; Financial Reporting
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  • 26 Jul 2020
  • News

DOL’S ESG proposal would hurt retirement accounts

  • July 2020 (Revised November 2020)
  • Exercise

Accounting for Assets at Tesla

By: Paul M. Healy and Marshal Herrmann
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  • Article

Cash Take-Overs and Accounting Valuations

By: Russell Taussig and Samuel Hayes
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  • March 2015
  • Teaching Note

The Sustainability Accounting Standards Board

By: Julie Battilana and Felicia Khan
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  • November 2010 (Revised December 2015)
  • Background Note

Spans of Control and Accountability

By: Eugene F. Soltes
Overview of Spans of Control and Accountability. View Details
Keywords: Organizational Design
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  • 13 Dec 2022
  • Video

Balancing Profitability and Social Accountability

  • Article

Evolution of Management Accounting

By: Robert S. Kaplan
Keywords: Cost Accounting
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  • September 2010 (Revised September 2013)
  • Case

Accounting for the iPhone at Apple Inc.

By: Francois Brochet, Krishna G. Palepu and Lauren Barley
Apple initially recognized revenue associated with its iPhone product using subscription accounting. However, in 2008, the company started providing non-GAAP supplemental numbers where substantially all of the revenue was recognized upfront. Market participants'... View Details
Keywords: Corporate Disclosure; Revenue Recognition; Standards; Technology Industry; United States
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  • February 2007
  • Tutorial

HBS Financial Accounting Tutorial

By: David F. Hawkins and Paul M. Healy
Keywords: Accounting
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  • May 2005
  • Teaching Note

Pre-matriculation Accounting Tutorial (TN)

By: David F. Hawkins and Paul M. Healy
Keywords: Accounting
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  • April 1997
  • Article

1997 CFA Level I and II Accounting Review Package: Selected Accounting Bulletins

By: David F. Hawkins
Keywords: Accounting
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  • February 1998
  • Article

1998 CFA Level I and II Accounting Review Package: Selected Accounting Bulletins

By: David F. Hawkins
Keywords: Accounting
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  • 29 Mar 2019
  • Blog Post

My Concerns About Learning Accounting at HBS

Many incoming students express their nervousness to the Admissions team around accounting and finance classes if they do not have experience in those areas. In reality, students at HBS come from all different backgrounds and they do not... View Details
  • 2012
  • Working Paper

A Framework for Research on Corporate Accountability Reporting

By: Karthik Ramanna
This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective,... View Details
Keywords: Integrated Corporate Reporting; For-Profit Firms; Framework; Corporate Accountability; Corporate Governance; Corporate Social Responsibility and Impact; Research; Environmental Sustainability; Social Issues
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  • August 2017 (Revised December 2017)
  • Case

Accounting for Nuclear Power Provisions at RWE

By: Paul Healy and Jonas Heese
In early 2016, RWE, a utility that operates nuclear power plants in Germany, came under scrutiny from regulators and the media over the adequacy of its provisions for costs of decommissioning and dismantling (D&D) its nuclear power plants. Accounting standards required... View Details
Keywords: Liabilities; Provisions For Long-term Obligations; Discounting; Accounting; Energy Generation; Energy Industry; Germany
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  • November 1992 (Revised April 1993)
  • Background Note

Accounting for Indirect Costs

By: William J. Bruns Jr.
An introduction to processes by which indirect costs are first assigned to cost centers and then assigned to products or services produced. A simple schematic illustrates how expenditures are assigned to service centers or production centers, service centers to... View Details
Keywords: Accounting; Cost
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