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(517)
- News (126)
- Research (255)
- Events (6)
- Multimedia (3)
- Faculty Publications (144)
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- September 2001
- Background Note
Accounting for Computer Software Development Costs
By: Robert S. Kaplan and Tatiana Sandino
Summarizes the debate on accounting for computer software development costs. Provides a historical description of the development of standards on accounting of computer software development costs, both in the United States and internationally. Describes how, after much... View Details
Kaplan, Robert S., and Tatiana Sandino. "Accounting for Computer Software Development Costs." Harvard Business School Background Note 102-034, September 2001.
- January 2018 (Revised August 2020)
- Background Note
Continuous Software Development: Agile's Successor
By: Jeffrey J. Bussgang, Samuel Clemens and Olivia Hull
In recent years, the twin software development methodologies of continuous delivery and continuous deployment have risen to prominence in the start-up world and beyond. These methods have enabled technology companies large and small to accelerate their product... View Details
Keywords: Continuous Improvement; Continuous Development; Continuous Delivery; Continuous Integration; Product Development Processes; Computer Programming; Agile; Waterfall; Software Applications; Software Engineering; Applications and Software; Information Technology; Technological Innovation; Product Development; Customer Focus and Relationships; Entrepreneurship; Organizational Change and Adaptation; Organizational Structure; Quality; Product Marketing; Product; Infrastructure; Information Infrastructure; Computer Industry; Computer Industry; Computer Industry; Computer Industry; Massachusetts; Boston
Bussgang, Jeffrey J., Samuel Clemens, and Olivia Hull. "Continuous Software Development: Agile's Successor." Harvard Business School Background Note 818-055, January 2018. (Revised August 2020.)
- February 1998
- Article
Computer Software Company Earnings Revisions may be Needed
By: David F. Hawkins
Hawkins, David F. "Computer Software Company Earnings Revisions may be Needed." Accounting Bulletin, no. 62 (February 1998).
- August 2003 (Revised September 2003)
- Case
Tower Software
Tower Software (TS) is a publicly traded corporation engaged in multiple facets of the computer software business. Its flagship product, TS SERVE, is a successful proprietary network operating system. TS also develops and sells applications software for word... View Details
Keywords: Applications and Software; Product Launch; Web Services Industry; Information Technology Industry
Bagley, Constance E. "Tower Software." Harvard Business School Case 804-047, August 2003. (Revised September 2003.)
- January 1993 (Revised May 2004)
- Case
Adventurous Computer Games, Inc.
By: William J. Bruns Jr.
A new company producing computer games must begin to capitalize computer software development cost. To do so requires a cost accounting system, decisions about which costs to capitalize, and how to match costs to future revenues. Teaches accounting standards for... View Details
Keywords: Product Development; Applications and Software; Cost Accounting; Business Startups; Information Technology Industry
Bruns, William J., Jr. "Adventurous Computer Games, Inc." Harvard Business School Case 193-088, January 1993. (Revised May 2004.)
- March 1998
- Article
Computer Software Accounting Review: Closing the Loop but not Eliminating the Problem
By: David F. Hawkins
Hawkins, David F. "Computer Software Accounting Review: Closing the Loop but not Eliminating the Problem." Accounting Bulletin, no. 64 (March 1998).
- September 1998 (Revised October 1998)
- Case
Adventurous Computer Games, Inc. (Abridged)
By: William J. Bruns Jr.
A new company that manufactures computer games must begin to capitalize computer software development costs. Issues that must be addressed include the effects of capitalization and decisions about how to match costs with future revenues. View Details
Bruns, William J., Jr. "Adventurous Computer Games, Inc. (Abridged)." Harvard Business School Case 199-020, September 1998. (Revised October 1998.)
- August 2016 (Revised November 2019)
- Supplement
eSig: Growth Analysis
By: Mark N. Roberge and Thomas R. Eisenmann
eSig, an early-stage startup, offers an electronic signature application as a "freemium" product, i.e., users can upgrade from a free basic version to a premium version by paying a subscription fee. Using 9 months of data from 50,000 user activations, available as a... View Details
- August 2016 (Revised November 2019)
- Case
eSig: Growth Analysis
By: Mark Roberge and Tom Eisenmann
eSig, an early-stage startup, offers an electronic signature application as a "freemium" product, i.e., users can upgrade from a free basic version to a premium version by paying a subscription fee. Using 9 months of data from 50,000 user activations (available as a... View Details
Keywords: Esignature; Computer Software; Business or Company Management; Marketing Channels; Applications and Software; Business Startups; Computer Industry
Roberge, Mark, and Tom Eisenmann. "eSig: Growth Analysis." Harvard Business School Case 817-009, August 2016. (Revised November 2019.)
- January 2002 (Revised March 2004)
- Case
Computer Associates International, Inc.
In late 2000, Computer Associates (CA) changed its business model and the way it recognized revenue, ostensibly to better serve its stakeholders. The new subscription-based license model offered customers greater flexibility. Clients could subscribe to any CA software... View Details
Keywords: Business Model; Valuation; Corporate Disclosure; Revenue Recognition; Corporate Governance; Technology Industry
Hutton, Amy P., and Suma Raju. "Computer Associates International, Inc." Harvard Business School Case 102-061, January 2002. (Revised March 2004.)
- January 1998 (Revised February 1998)
- Case
Timberjack Parts: Packaged Software Selection Project
By: F. Warren McFarlan, Mark Keil and Darryl S. Romanow
This case provides a realistic, current, and detailed view of software procurement in an international business environment where the competition in enterprise-wide software solutions is growing. Focuses on the selection of packaged software to serve multiple sites... View Details
Keywords: Applications and Software; Information Technology; Analytics and Data Science; Multinational Firms and Management; Operations; Management Practices and Processes; Computer Industry; Computer Industry
McFarlan, F. Warren, Mark Keil, and Darryl S. Romanow. "Timberjack Parts: Packaged Software Selection Project." Harvard Business School Case 398-085, January 1998. (Revised February 1998.)
- 24 Feb 2020
- Research & Ideas
The Hidden Vulnerabilities of Open Source Software
Commonly used free and open source software (FOSS) is one of the most significant technological trends of the decade. After all, 80-90 percent of a typical application contains FOSS components. And that trend is only increasing with its... View Details
- 19 Jul 2020
- Working Paper Summaries
Open Source Software and Global Entrepreneurship
- 15 Jan 2007
- Research & Ideas
The Business of Free Software
proprietary software portfolios to invest in open source software (OSS) projects that can sometimes seem unrelated to their core business. "This new reality upends the classic rules of strategy,"... View Details
- 25 Sep 2006
- Research & Ideas
How Software Platforms Revolutionize Business
You can't see them, but we've all used "software platforms" over the last few decades, whether they are embedded in the Windows operating system, a cell phone, or game machine. In a new book, the authors term software platforms... View Details
- January 1990 (Revised February 1990)
- Case
MSA: The Software Company--Planning the AMAPs Product Line
By: Robert J. Dolan
MSA has commissioned a major market research study to assess demand potential for a computer software system designed for aerospace and defense contractors. Students must evaluate the results of the study (including a conjoint analysis) to assess whether MSA should... View Details
Dolan, Robert J. "MSA: The Software Company--Planning the AMAPs Product Line." Harvard Business School Case 590-069, January 1990. (Revised February 1990.)
- 30 Jun 2003
- Research & Ideas
Computer Security is For Managers, Too
an important customer demands a change, or a software vendor releases a new patch—the list can go on and on. But no matter the reasons, it's crucial to document every modification. That way, if your View Details
- 14 Apr 2008
- Research & Ideas
The Surprising Right Fit for Software Testing
If there is one job that many software analysts and programmers cannot stand, it is testing software on the path to launch. The grinding concentration and repetitive nature of the tasks serve to drive many... View Details
- Research Summary
Organisational Learning in Software Requirements Engineering and Management
The current research project addresses the continuing low success rate of software development projects, which has been frequently reported in empirical studies. For example, the 2004 Chaos Report by the Standish Group found that only 29% of 9,236 application... View Details
- 2011
- Teaching Note
UFIDA (E) (TN)
By: F. Warren McFarlan, Donghong Li and Lijuan Liu
In 2004, China's largest management software provider UFIDA began internationalization. In the subsequent 6 years, UFIDA entered Hong Kong, Singapore, Japan, Thailand, Vietnam and other overseas Asian markets. Nonetheless, UFIDA's overseas business footprint was still... View Details
Keywords: Computer Software; Corporate Strategy; Emerging Markets; Globalization; China; Applications and Software; China
McFarlan, F. Warren, Donghong Li, and Lijuan Liu. "UFIDA (E) (TN)." Tsinghua University Teaching Note, 2011.