Robert S. Kaplan
Senior Fellow
Marvin Bower Professor of Leadership Development, Emeritus
Senior Fellow
Marvin Bower Professor of Leadership Development, Emeritus
Robert S. Kaplan is Senior Fellow and Marvin Bower Professor of Leadership Development, Emeritus at the Harvard Business School. He joined the HBS faculty in 1984 after spending 16 years on the faculty of the business school at Carnegie-Mellon University, where he served as Dean from 1977 to 1983. Kaplan has co-developed both activity-based costing (ABC) and the Balanced Scorecard (BSC), widely recognized as seminal contributions to management theory and practice. His current research applies these two innovations to important problems at the intersection of business and society.
Since 2010, he has collaborated with Michael Porter on the HBS Value Based Health Care initiative, enabling time-driven activity-based costing to become a global standard for health care costing. He and Porter have become leading advocates to replace fee-for-service with value-based bundled payments to motivate providers to deliver superior patient outcomes at lower societal cost.
In 2021, Kaplan partnered with Oxford professor Karthik Ramanna to create the E-liability carbon accounting method, the first system to accurately measure and report corporate greenhouse gas emissions across corporate supply and distribution chains. The approach, readily extendible to societal and other environmental outcomes, is the first rigorous approach for ESG reporting.
In a third research stream, conducted as Palladium thought leader, Kaplan extends the Balanced Scorecard strategy execution for inclusive-growth regional ecosystems. These generate strong financial returns while transforming the socio-economic and environmental conditions of residents in low-income communities around the world.
He also continues research and teaching on enterprise risk management with Anette Mikes and Dutch Leonard.
Kaplan has authored or co-authored 14 books and more than 200 papers, including three dozen in Harvard Business Review. He has co-authored five books with David P. Norton: The Execution Premium: Linking Strategy to Operations for Competitive Advantage; Alignment; Strategy Maps (named as one of the top ten business books of 2004 by Strategy & Business and amazon.com);, The Strategy-Focused Organization (named by Cap Gemini Ernst & Young as the best international business book for year 2000); and The Balanced Scorecard: Translating Strategy into Action, which has been translated into 24 languages and won the 2001 Wildman Medal from the American Accounting Association (AAA) for its impact on practice. He also co-authored Time-Driven Activity-Based Costing with Steve Anderson; Cost and Effect with Robin Cooper; and Relevance Lost: The Rise and Fall of Management Accounting, with H. Thomas Johnson, which received the AAA Seminal Contributions to Literature Award in 2007.
Kaplan received a B.S. and M.S. in Electrical Engineering from M.I.T., a Ph.D. in Operations Research from Cornell University, and honorary doctorates from four international universities. Elected to the Accounting Hall of Fame in 2006, he received the Outstanding Accounting Educator Award in 1988 from the AAA, the 1994 CIMA Award from the Chartered Institute of Management Accountants (UK), and Lifetime Contribution Awards from the Management Accounting Section of the AAA (2006) and the Institute of Management Accountants (2008).
- Featured Work
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By Robert S. Kaplan and David P. Norton, Harvard Business School Press, 2008From HBSP: " In a world of stiffening competition, business strategy is more crucial than ever. Yet most organizations struggle in this area--not with formulating strategy but with executing it, or putting their strategy into action. Owing to execution failures, companies realize just a fraction of the financial performance promised in their strategic plans. It doesn't have to be that way, maintain Robert Kaplan and David Norton in The Execution Premium. Building on their breakthrough works on strategy-focused organizations, the authors describe a multistage system that enables you to gain measurable benefits from your carefully formulated business strategy. This book shows you how to: Develop an effective strategy--with tools such as SWOT analysis, vision formulation, and strategic change agendas; Plan execution of the strategy--through portfolios of strategic initiatives linked to strategy maps and Balanced Scorecards; Put your strategy into action--by integrating operational tools such as process dashboards, rolling forecasts, and activity-based costing; Test and update your strategy--using carefully designed management meetings to review operational and strategic data. Drawing on extensive research and detailed case studies from a broad array of industries, The Execution Premium presents a systematic and proven framework for achieving the financial results promised by your strategy."By Robert S. Kaplan and David P. Norton, Harvard Business School Press, 2008From HBSP: " Companies have always found it hard to balance pressing operational concerns with long-term strategic priorities. The tension is critical: World-class processes won't lead to success without the right strategic direction, and the best strategy in the world will get nowhere without strong operations to execute it. In this article, Kaplan, of Harvard Business School, and Norton, founder and director of the Palladium Group, explain how to effectively manage both strategy and operations by linking them tightly in a closed-loop management system. The system comprises five stages, beginning with strategy development, which springs from a company's mission, vision, and value statements, and from an analysis of its strengths, weaknesses, and competitive environment. In the next stage, managers translate the strategy into objectives and initiatives with strategy maps, which organize objectives by themes, and balanced scorecards, which link objectives to performance metrics. Stage three involves creating an operational plan to accomplish the objectives and initiatives; it includes targeting process improvements and preparing sales, resource, and capacity plans and dynamic budgets. Managers then put plans into action, monitoring their effectiveness in stage four. They review operational, environmental, and competitive data; assess progress; and identify barriers to execution. In the final stage, they test the strategy, analyzing cost, profitability, and correlations between strategy and performance. If their underlying assumptions appear faulty, they update the strategy, beginning another loop. The authors present not only a comprehensive blueprint for successful strategy execution but also a managerial tool kit, illustrated with examples from HSBC Rail, Cigna Property and Casualty, and Store 24. The kit incorporates leading management experts' frameworks, outlining where they fit into the management cycle."
- Books
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- Atkinson, Anthony A., Robert S. Kaplan, Ella Mae Matsumura, and S. Mark Young. Management Accounting: Information for Decision Making. 7th ed. Cambridge Business Publishers, 2020. View Details
- Kaplan, Robert S., and David P. Norton. Execution Premium: Linking Strategy to Operations for Competitive Advantage. Harvard Business Press, 2008. View Details
- Kaplan, R. S., and Steven R. Anderson. Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Boston: Harvard Business School Press, 2007. View Details
- Atkinson, Anthony A., R. S. Kaplan, Ella Mae Matsumura, and S. Mark Young. Management Accounting. 5th ed. Upper Saddle River, NJ: Pearson Prentice Hall, 2007. View Details
- Kaplan, R. S., and David P. Norton. Alignment: Using the Balanced Scorecard to Create Corporate Synergies. Boston: Harvard Business School Press, 2006. View Details
- Kaplan, Robert S., and David P. Norton. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Boston: Harvard Business School Press, 2004. View Details
- Atkinson, A., R. S. Kaplan, and M. Young. Management Accounting. 4th ed. Upper Saddle River, NJ: Prentice Hall, 2003. View Details
- Bruns, William J., Paul M. Healy, J. H. Hertenstein, Robert S. Kaplan, and Sharon M. McKinnon. Reading Financial Reports. 2nd ed. Business Fundamentals . Boston: Harvard Business School Press, 2002. View Details
- Atkinson, A., R. Banker, R. S. Kaplan, and M. Young. Management Accounting: 3/e. Prentice Hall, 2001. View Details
- Kaplan, Robert S., and D. P. Norton. The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Boston, MA: Harvard Business School Press, 2000. View Details
- Cooper, Robin, and Robert S. Kaplan. Design of Cost Management Systems. 2nd ed. Upper Saddle River, NJ: Prentice Hall, 1999. View Details
- Kaplan, Robert S., and Anthony A. Atkinson. Advanced Management Accounting. 3rd ed. Upper Saddle River, NJ: Prentice Hall, 1998. View Details
- Bruns, W. J., Jr., R. S. Kaplan, R. Cooper, A. Schleifer Jr., and Donella Marie Rapier. Understanding Costs. Business Fundamentals . Boston, MA: Harvard Business School Press, 1998. View Details
- Kaplan, Robert S., and Robin Cooper. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston: Harvard Business School Press, 1998. View Details
- Kaplan, Robert S., and David P. Norton. The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press, 1996. (Nominated for Financial Times/ Booz-Allen & Hamilton Global Business Book Award presented by Booz-Allen & Hamilton. Winner of Notable Contribution to Management Accounting Literature Award presented by American Accounting Association.) View Details
- Kaplan, Robert S., Robin Cooper, Larry Maisel, Eileen Morrissey, and Ronald M. Oehm. Implementing Activity-Based Cost Management: Moving from Analysis to Action. Montvale, NJ: Institute of Management Accountants, 1992. (
Winner of Notable Contribution to Management Accounting Literature Award presented by American Accounting Association
.) View Details - Kaplan, Robert S., ed. Measures for Manufacturing Excellence. Boston: Harvard Business School Press, 1990. View Details
- Kaplan, Robert S. and William J. Bruns, eds. Accounting and Management: Field Study Perspectives. Boston: Harvard Business School Press, 1987. View Details
- Kaplan, Robert S., and H. Thomas Johnson. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987. View Details
- Journal Articles
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- Kaplan, Robert S., and Constance Spitzer. "A Better Way to Measure Social Impact." Harvard Business Review Digital Articles (September 26, 2024). View Details
- Liu, Jason B., Robert S. Kaplan, David W. Bates, Mario O. Edelen, Rachel C. Sisodia, and Andrea L. Pusic. "Mass General Brigham’s Patient-Reported Outcomes Measurement System: A Decade of Learnings." NEJM Catalyst Innovations in Care Delivery 5, no. 7 (July 2024). View Details
- Kaplan, Robert S., and Karthik Ramanna. "Disclosing Downstream Emissions." Harvard Business Review 102, no. 4 (July–August 2024): 124–133. View Details
- Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Establishing the Foundation for Carbon Trading Markets." Accountability in a Sustainable World Quarterly 2, no. 2 (March 2024): 48–57. View Details
- Bulman, Julia C., Nicole H. Kim, Robert S. Kaplan, Sarah Schroeppel DeBacker, Olga R. Brook, and Ammar Sarwar. "True Costs of Uterine Artery Embolization: Time-Driven Activity-Based Costing in Interventional Radiology Over a 3-Year Period." Journal of the American College of Radiology 21, no. 5 (May 2024): 721–728. View Details
- Kaplan, Robert S., and Sarah E. Wakeman. "Value-Based Health Care Can Transform the Treatment of Patients with Substance Use Disorder." Health Affairs Forefront (January 19, 2024). View Details
- Kaplan, Robert, Karthik Ramanna, and Piyush Jha. "Update on E-liability Accounting." Accountability in a Sustainable World Quarterly, no. 4 (September 2023): 96–117. View Details
- Ho, David R., Robert S. Kaplan, Jonathan Bergman, David F. Penson, Benjamin Waterman, Kristin C. Williams, Jefersson Villatoro, Lorna Kwan, and Christopher S. Saigal. "Health System Perspective on Cost for Delivering a Decision Aid for Prostate Cancer Using Time-Driven Activity-Based Costing." Medical Care 61, no. 10 (October 2023): 681–688. View Details
- Wakeman, Sarah E., Elizabeth Powell, Syed Shehab, Grace Herman, Laura Kehoe, and Robert S. Kaplan. "A Cost Model for a Low Threshold Clinic Treating Opioid Use Disorder." Journal of Behavioral Health Services & Research 51, no. 1 (January 2024): 22–30. View Details
- Ali, Aamir, Jordana Phillips, Damir Ljuboja, Syed S. Shehab, Etta D. Pisano, Robert S. Kaplan, and Ammar Sarwar. "Prospective Evaluation of the Cost of Performing Breast Imaging Examinations Using Time-Driven Activity-Based Costing Method: A Single Center Study." Journal of Breast Imaging 5, no. 5 (September–October 2023): 546–554. View Details
- Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Accounting for Carbon Offsets." Harvard Business Review 101, no. 4 (July–August 2023): 126–137. View Details
- Kaplan, Robert S., Karthik Ramanna, and Stefan Reichelstein. "Getting a Clearer View of Your Company’s Carbon Footprint." Harvard Business Review Digital Articles (April 3, 2023). View Details
- Lee, Vivian S., Kathy Gerwig, Emily Hough, Kedar Mate, Robert Biggio, and Robert S. Kaplan. "Decarbonizing Health Care: Engaging Leaders in Change." NEJM Catalyst Innovations in Care Delivery 4, no. 5 (May 2023). View Details
- Cardoso, Ricardo Bertoglio, Miriam Allein Zago Marcolino, Milena Soriano Marcolino, Camila Felix Fortis, Leila Beltrami Moreira, Ana Paula Coutinho, Nadine Oliveira Clausell, Junaid Nabi, Robert S. Kaplan, Ana Paula Beck da Silva Etges, and Carisi Anne Polanczyk. "Comparison of COVID-19 Hospitalization Costs across Care Pathways: A Patient-level Time-driven Activity-based Costing Analysis in a Brazilian Hospital." BMC Health Services Research 23, no. 198 (2023). View Details
- Singh, Gagandeep, Jill G. Lenhart, Richard A. Helmers, Michele Renee Eberlee, Heather Costley, Joel B. Roberts, and Robert S. Kaplan. "Collaborative Rooming: An Innovative Pilot Project to Overcome Primary Care Challenges." Wisconsin Medical Journal 121, no. 4 (December 2022): 306–309. View Details
- Tiburcio, José A., Lino Miguel Dias, and Robert S. Kaplan. "Why Sharing Economic Growth with the Community Is Good Business." Harvard Business Review (website) (October 25, 2022). View Details
- da Silva Etges, Anna Paula Beck, Richard D. Urman, Anne Geubelle, Robert Kaplan, and Carisi Anne Polanczyk. "Cost Standard Set Program: Moving Forward to Standardization of Cost Assessment Based on Clinical Condition." Journal of Comparative Effectiveness Research 11, no. 17 (December 2022): 1219–1223. View Details
- Nurok, Michael, Vin Pellegrino, Marc Pineton de Chambrun, Jonathan Warsh, Meredith Young, Erik Dong, Neil Parrish, Syed Shehab, Alain Combes, and Robert S. Kaplan. "It’s Not Just the Prices: Time-Driven Activity-Based Costing for Initiation of Veno-Venous Extracorporeal Membrane Oxygenation at Three International Sites—A Case Review." Anesthesia & Analgesia 135, no. 4 (October 2022): 711–718. View Details
- McBain, Ryan, AK Nandakumar, Michael Ruffner, Carlyn Mann, Mai Hijazi, Susanna Baker, Linden Morrison, Kalipso Chalkidou, Shufang Zhang, Iris Semini, Fern Terris-Prestholt, Steven Forsythe, Sarah Byakika, Joshua Musinguzi, and Robert S. Kaplan. "A New Initiative to Track HIV Resource Allocation and Costs." Bulletin of the World Health Organization 100, no. 6 (June 2022): 358–358A. View Details
- Wei, Chen, Michelle Boeck, Pierre C. Qian, Todd Vivenzio, Zoe Elizee, Jeremy S. Bredfeldt, Robert S. Kaplan, Usha Tedrow, Raymond Mak, and Paul C. Zei. "Cost of Cardiac Stereotactic Body Radioablation Therapy versus Catheter Ablation for Treatment of Ventricular Tachycardia." Pacing and Clinical Electrophysiology 45, no. 9 (September 2022): 1005–1179. View Details
- Richman, Barak D., Robert S. Kaplan, Japees Kohli, Dennis Purcell, Mahek Shah, Igna Bonfrer, Brian Golden, Rosemary Hannam, Will Mitchell, Daniel Cehic, Garry Crispin, and Kevin A. Schulman. "Billing and Insurance-Related Administrative Costs: A Cross-National Analysis." Health Affairs 41, no. 8 (August, 2022): 1098–1106. View Details
- O'Donnell, Evan A., Jillian E. Haberli, Andres Muniz Martinez, Daniel Yagoda, Robert S. Kaplan, and Jon J.P. Warner. "Telehealth Visits After Shoulder Surgery: Higher Patient Satisfaction and Lower Costs." Journal of the American Academy of Orthopedic Surgeons Global Research and Reviews 6, no. 7 (July, 2022). View Details
- Kaplan, Robert S., and Susanna Gallani. "Variance Analysis: New Insights from Health Care Applications." Issues in Accounting Education 37, no. 2 (May 2022): 27–36. View Details
- Kaplan, Robert S., Chizoba L. Chukwura, Gregory H. Gorman, Vivian S. Lee, Chester B. Good, Kathleen L. Martin, Gregory A. Ator, and Michael D. Parkinson. "A Career Life-Cycle Perspective on Women's Health and Safety." Journal of Occupational and Environmental Medicine 64, no. 4 (April 2022): 267–270. View Details
- Kaplan, Robert S., and Karthik Ramanna. "We Need Better Carbon Accounting. Here's How to Get There." Harvard Business Review Digital Articles (April 12, 2022). View Details
- Frigo, Mark L., Robert S. Kaplan, and Karthik Ramanna. "Sustainable Strategies and Net-Zero Goals." Special Issue on Sustainability. Strategic Finance 103, no. 10 (April 2022): 42–49. View Details
- Yang, Alan, Andy Hung-Yi Lee, Joseph W. Kopp, Katherine D. Rose, Adam M. Licurse, Philip D. Anderson, and Robert S. Kaplan. "Time-Driven Activity-Based Cost Comparison of Treating Five Acute, Low-Severity Conditions." NEJM Catalyst (February 8, 2022). View Details
- Jewell, Marcella, Syed S. Shehab, Robert S. Kaplan, Jack Fanton, and Joeli Hettler. "Costs Without Value When Treating Pediatric Behavioral Patients in the ED." NEJM Catalyst Innovations in Care Delivery 3, no. 2 (February 2022). View Details
- Nagra, Navraj S., Elena Tsangaris, Jessica Means, Michael J. Hassett, Laura S. Dominici, Jennifer R. Bellon, Justin Broyles, Robert S. Kaplan, Thomas W. Feeley, and Andrea L. Pusic. "Time-Driven Activity-Based Costing in Breast Cancer Care Delivery." Annals of Surgical Oncology 29, no. 1 (January 2022): 510–521. View Details
- Thaker, Nikhil G., Rajat J. Kudchadker, James R. Incalcaterra, Tharakeswara K. Bathala, Robert S. Kaplan, Ankit Agarwal, Deborah A. Kuban, Benjamin D. Frank, Prajnan Das, Thomas W. Feeley, and Steven J. Frank. "Improving Efficiency and Reducing Costs of MRI-Guided Prostate Brachytherapy Using Time-Driven Activity-Based Costing." Brachytherapy 21, no. 1 (2022): 49–54. View Details
- Kaplan, Robert S., Paul R. Schaettle, Vivian S. Lee, Michael D. Parkinson, Gregory H. Gorman, and Michael-Anne Browne. "Mobilizing the U.S. Military’s TRICARE Program for Value-Based Care: A Report From the Defense Health Board." Military Medicine 187, nos. 1-2 (January–February 2022): 12–16. View Details
- Dias, Lino, Robert S. Kaplan, and Harmanpreet Singh. "Making Small Farms More Sustainable—and Profitable." Harvard Business Review Digital Articles (August 24, 2021). View Details
- Nurok, Michael, Thoralf Sundt, Robert S. Kaplan, and Bruce Gewertz. "Surgeons and Administrators Co-Creating Value." Annals of Surgery 274, no. 6 (December 2021). View Details
- Kaplan, Robert S., and Karthik Ramanna. "Accounting for Climate Change." Harvard Business Review 99, no. 6 (November–December 2021): 120–131. View Details
- Xue, Jiayin, John Hinkle, Mary-Grace Reeves, Luo Luo Zheng, Vengadesan Natarajan, Shyam Vyas, Radhika Upreti Oli, Matt Oliva, Robert S. Kaplan, Arnold Milstein, Geoff Tabin, Jeffrey L. Goldberg, and Kevin Schulman. "A Cost Comparison of Cataract Surgeries in Three Countries—United States, India, and Nepal." NEJM Catalyst Innovations in Care Delivery 2, no. 9 (September 2021). View Details
- Nabi, Junaid, and Robert S. Kaplan. "The CMS New Rule on Ambulatory Surgical Centers Earns Only Partial Credit." Health Affairs Blog (June 2, 2021). View Details
- McClintock, Tyler R., David F. Friedlander, Aiden Y. Feng, Mahek A. Shah, Daniel J. Pallin, Steven L. Chang, Angela M. Bader, Thomas W. Feeley, Robert S. Kaplan, and George E. Haleblian. "Determining Variable Costs in the Acute Urolithiasis Cycle of Care Through Time-driven Activity-based Costing." Urology 157 (November 2021): 107–113. View Details
- Chirenda, J., B. Nhlema Simwaka, C. Sandy, K. Bodnar, S. Corbin, P. Desai, T. Mapako, S. Shamu, C. Timire, E. Antonio, A. Makone, A. Birikorang, T. Mapuranga, M. Ngwenya, T. Masunda, M. Dube, E. Wandwalo, L. Morrison, and R. S. Kaplan. "A Feasibility Study Using Time-driven Activity-based Costing as a Management Tool for Provider Cost Estimation: Lessons from the National TB Control Program in Zimbabwe in 2018." BMC Health Services Research 21, no. 242 (2021). View Details
- Meyer, Kurt, Anette Mikes, and Robert S. Kaplan. "When Every Employee Is a Risk Manager." Harvard Business Review Digital Articles (January 25, 2021). View Details
- Allen, Casey J., Jarrod S. Eska, Nikhil G. Thaker, Thomas W. Feeley, Robert S. Kaplan, Ryan W. Huey, Ching-Wei D. Tzeng, Jeffrey E. Lee, Steven J. Frank, Thomas A. Aloia, Vijaya Gottumukkala, and Matthew H.G. Katz. "Developing a Value Framework: Utilizing Administrative Data to Assess an Enhanced Care Initiative." Journal of Surgical Research 262 (June 2021): 115–120. View Details
- Kaplan, Robert S., and David McMillan. "Reimagining the Balanced Scorecard for the ESG Era." Harvard Business Review Digital Articles (February 3, 2021). View Details
- Kaplan, Robert S., Lara Jehi, Clifford Y. Ko, Andrea Pusic, and Mary Witkowski. "Health Care Measurements That Improve Patient Outcomes." NEJM Catalyst Innovations in Care Delivery 2, no. 2 (February 2021). View Details
- Kaplan, Robert S., Marta E. Heilbrun, Brad Poss, Luca Boi, Yoshimi Anzai, and Nan Hu. "Assessing the Training Costs and Work of Diagnostic Radiology Residents Using Key Performance Indicators—An Observational Study." Academic Radiology 27, no. 7 (July 2020): 1025–1032. View Details
- Kaplan, Robert S., Herman B. Leonard, and Anette Mikes. "The Risks You Can't Foresee: What to Do When There's No Playbook." Harvard Business Review 98, no. 6 (November–December 2020): 40–46. View Details
- Kaplan, Robert S., Chris Hartnick, Mahek Shah, Steven M. Coppess, Alisa Yamasaki, Kaalan E. Johnson, Jeremy Prager, Christopher T. Wootten, Thomas Gallagher, and Evan Propst. "Assessing the Value of Pediatric Aerodigestive Care." NEJM Catalyst Innovations in Care Delivery 1, no. 4 (July–August 2020). View Details
- Kaplan, Robert S. "Using the Balanced Scorecard for Successful Health Care M&A Integration." NEJM Catalyst (May 21, 2020). View Details
- Kaplan, R. S., F. Erhun, V.G. Narayanan, B. Mistry, and K. Brayton, et al. "Are Cost Advantages from a Modern Indian Hospital Transferable to the United States?" American Heart Journal 224 (June 2020): 148–155. View Details
- Caloway, Christen, Alisa Yamasaki, Kevin M. Callans, Mahek Shah, Robert S. Kaplan, and Christopher Hartnick. "Quantifying the Benefits from a Care Coordination Program for Tracheostomy Placement in Neonates." International Journal of Pediatric Otorhinolaryngology 134 (July 2020). View Details
- Kaplan, Robert S., and Michael E. Porter. "Mandate Outcomes Reporting." Health Management, Policy and Innovation 4, no. 3 (December 2019). View Details
- Nurok, Michael, Jonathan Warsh, Erik Dong, Jeffrey Lopez, Mayumi Kharabi, and Robert S. Kaplan. "Achieving Value in Highly Complex Acute Care: Lessons from the Delivery of Extra Corporeal Life Support." NEJM Catalyst (October 31, 2019). View Details
- Kaplan, Robert S. "Reverse the Curse of the Top-5." Accounting Horizons 33, no. 2 (June 2019): 17–24. View Details
- Hernandez, Alee, Robert S. Kaplan, Mary L. Witkowski, C. Forrest Faison III, and Michael E. Porter. "Navy Medicine Introduces Value-Based Health Care." Health Affairs 38, no. 8 (August 2019): 1393–1400. View Details
- Kaplan, Robert S., Michael Nurok, Jonathan Warsh, Todd Griner, Mayumi Kharabi, Joseph Castongia, Cali Overbeck, Lisa Krueger, Bernice Coleman, Danny Ramzy, Joshua Chung, Alice Chan, Eric Ley, Sindhu Kubendran, Neil Parrish, Zhe Yu, Michael Landberg, Stuart Finder, Bradley T. Rosen, Harry Sax, and Francisco Arabia. "Extracorporeal Membrane Oxygenation Appropriateness: An Interdisciplinary Consensus-Based Approach." Anesthesia & Analgesia 128, no. 3 (March 2019). View Details
- Haas, Derek A., Xiaoran Zhang, Robert S. Kaplan, and Zirui Song. "Evaluation of Economic and Clinical Outcomes Under Centers for Medicare & Medicaid Services Mandatory Bundled Payments for Joint Replacements." JAMA Internal Medicine 179, no. 7 (July 2019): 924–931. View Details
- Kaplan, Robert S., Rohit A. Bobade, Richard A. Helmers, Thomas M. Jaeger, Laura J. Odell, and Derek A. Haas. "Time-Driven Activity-Based Cost Analysis for Outpatient Anticoagulation Therapy: Direct Costs in a Primary Care Setting with Optimal Performance." Journal of Medical Economics 22, no. 5 (2019): 471–477. View Details
- Kaplan, Robert S., Heather A. Heaton, David M. Nestler, William J. Barry, Richard A. Helmers, Mustafa Y. Sir, Deepi G. Goyal, Derek A. Haas, and Annie T. Sadosty. "A Time-Driven Activity-Based Costing Analysis of Emergency Department Scribes." Mayo Clinic Proceedings: Innovations, Quality & Outcomes 3, no. 1 (March 2019): 30–34. View Details
- Kaplan, Robert S., George Serafeim, and Eduardo Tugendhat. "Inclusive Growth: Profitable Strategies for Tackling Poverty and Inequality." Harvard Business Review 96, no. 1 (January–February 2018): 127–133. View Details
- Kaplan, Robert S., Michael S. Jellinek, and Derek A. Haas. "Hospital Budget Systems are Holding Back Innovation." Special Issue on HBR Insight Center: Health Care's New Frontier. Harvard Business Review (website) (March 2018). View Details
- Kaplan, Robert S., Jonathan Chou, Mahek Shah, Amy Watts, Matthew Gardiner, Joan Miller, and John I. Lowenstein. "TDABC Cost Analysis of Ocular Disorders in an Ophthalmology Emergency Department versus Urgent Care: Clinical Experience at Massachusetts Eye and Ear." Journal of Academic Ophthalmology 10 (2018). View Details
- Kaplan, Robert S., and Derek Haas. "Defining, Measuring, and Improving Value in Spine Care." Seminars in Spine Surgery 30, no. 2 (June 2018): 80–83. View Details
- Kaplan, Robert S., Carole H. Stipelman, Brad Poss, Laura Anne Stetson, Luca Boi, Michael Rogers, Caleb Puzey, Sri Koduri, Vivian S. Lee, and Edward B. Clark. "Financial Analysis of Pediatric Resident Physician Primary Care Longitudinal Outpatient Experience." Academic Pediatrics 18, no. 7 (September–October 2018): 837–842. View Details
- Kaplan, Robert S., W. David Freeman, Kevin M. Barrett, Lisa Nordan, Aaron C. Spaulding, and Meredith Karney. "Lessons from Mayo Clinic's Redesign of Stroke Care." Special Issue on HBR Insight Center: The Future of Health Care. Harvard Business Review (website) (October 2018). View Details
- Kaplan, Robert S., Ryan K. McBain, Gregory Jerome, Fernet Leandre, Micaela Browning, Jonathan Warsh, Mahek Shah, Peterson Abnis-Faure, Claire Pierre, Anna P. Fang, Jean Claude Mugunga, Gary Gottlieb, Joseph Rhatigan, and Bipin Mistry. "Activity-based Costing of Health-Care Delivery, Haiti." Bulletin of the World Health Organization 96, no. 1 (January 2018): 10–17. View Details
- Tseng, Phillip, Robert S. Kaplan, Barak D. Richman, Mahek A. Shah, and Kevin A. Schulman. "Administrative Costs Associated with Physician Billing and Insurance-Related Activities at an Academic Health Care System." JAMA, the Journal of the American Medical Association 319, no. 7 (February 20, 2018): 691–697. View Details
- Najjar, Peter, Matt Strickland, and Robert S. Kaplan. "Time-Driven Activity-Based Costing for Surgical Episodes." JAMA Surgery 152, no. 1 (January 2017): 96–97. View Details
- Helmers, Richard A., James A. Dilling, Christopher R. Chaffee, Mark V. Larson, Bradly J. Narr, Derek A. Haas, and Robert S. Kaplan. "Overall Cost Comparison of Gastrointestinal Endoscopic Procedures with Endoscopist- or Anesthesia-Supported Sedation by Activity-Based Costing Techniques." Mayo Clinic Proceedings: Innovations, Quality & Outcomes 1, no. 3 (December 2017): 234–241. View Details
- Kaplan, Robert S., Jordan A. Garcia, Bipin Mistry, Stephen Hardy, Mary Shannon Fracchia, Cheryl Hersh, Carissa Wentland, Joseph Vadakekalam, and Christopher J. Hartnick. "Time-Driven Activity-Based Costing to Estimate Cost of Care at Multidisciplinary Aerodigestive Centers." The Laryngoscope 127, no. 9 (September 2017). View Details
- Kaplan, Robert S., and Robert Simons. "My Favorite Slide: The Entrepreneurial Gap Applied to Health Care." NEJM Catalyst (March 8, 2017). (Blog Post.) View Details
- Haas, Derek A., Kevin J Bozic, Anthony M. DiGioia, Zirui Song, and Robert S. Kaplan. "Drivers of the Variation in Prosthetic Implant Purchase Prices for Total Knee and Total Hip Arthroplasties." Journal of Arthroplasty 32, no. 2 (February 2017): 347–350. View Details
- Kaplan, Robert S., Yoshimi Anzai, Marta E. Heilbrun, Derek Haas, Luca Boi, Kirk Moshre, Satoshi Minoshima, and Vivian S. Lee. "Dissecting Costs of CT Study: Application of TDABC (Time-driven Activity-based Costing) in a Tertiary Academic Center." Academic Radiology 24, no. 2 (February 2017): 200–208. View Details
- Kaplan, Robert S., Michael E. Porter, and Mark L. Frigo. "Managing Healthcare Costs and Value." Strategic Finance 98, no. 7 (January 2017): 24–33. View Details
- Haas, Derek A., and Robert S. Kaplan. "Variation in the Cost of Care for Primary Total Knee Arthroplasties." Arthroplasty Today 3, no. 1 (March 2017): 33–37. View Details
- Kaplan, Robert S., Brian J. Yun, Anand M. Prabhakar, Jonathan Warsh, John Brennan, Kyle E. Dempsey, and Ali S. Raja. "Time-Driven Activity-Based Costing in Emergency Medicine." Annals of Emergency Medicine 67, no. 6 (June 2016): 765–772. View Details
- Kaplan, Robert S., Gregory J. Hanson, Derek Haas, Dustin Kuchera, Jerry J. Sobolik, and Richard A. Helmers. "Time-Driven Activity-Based Costing of a Postacute Care Transitions Program in a Primary Care Practice." HFM Magazine (July 2016). View Details
- Norton, David P., Robert S. Kaplan, and Cassandra Frangos. "Creating an Execution Premium: Human Capital Practices of Successful Organizations." Special Issue on Performance. Talent Quarterly, no. 10 (2016): 33–38. View Details
- Kaplan, Robert S., Derek A. Haas, and Jonathan Warsh. "Adding Value by Talking More." New England Journal of Medicine 375, no. 20 (November 17, 2016): 1918–1920. View Details
- Thaker, Nikhil G., Tariq N. Ali, Michael E. Porter, Thomas W. Feeley, Robert S. Kaplan, and Steven J. Frank. "Communicating Value in Healthcare Using Radar Charts: A Case Study of Prostate Cancer." Journal of Oncology Practice 12, no. 9 (September 2016): 813–820. View Details
- Porter, Michael E., and Robert S. Kaplan. "How to Pay for Health Care." Harvard Business Review 94, nos. 7-8 (July–August 2016): 88–100. View Details
- Kaplan, Robert S., and Anette Mikes. "Risk Management—The Revealing Hand." Journal of Applied Corporate Finance 28, no. 1 (Winter 2016): 8–18. View Details
- Erhun, F., B. Mistry, T. Platcheck, A. Milstein, V.G. Narayanan, and R. S. Kaplan. "Time-driven Activity-based Costing of Multivessel Coronary Artery Bypass Grafting across National Boundaries to Identify Improvement Opportunities: Study Protocol." BMJ Open 5, no. 8 (2015). View Details
- Kaplan, Robert S., Catherine H. MacLean, Alexander Dresner, Derek A. Haas, and Thomas W. Feeley. "Health Care Providers Need a Value Management Office." Harvard Business Review (website) (December 2, 2015). (Part of the “Leading Change in Health Care” series, a collaboration of the editors of Harvard Business Review and NEJM Group.) View Details
- Oklu, Rahmi, Derek A. Haas, Robert S. Kaplan, Katelyn Brinegar, Nicole Bassoff, H. Benjamin Harvey, James A. Brink, and Anand Prabhakar. "Time-Driven Activity-Based Costing in IR." Journal of Vascular and Interventional Radiology 26, no. 12 (December 2015): 1827–1831. View Details
- Kaplan, Robert S., Robin P. Blackstone, Derek A. Haas, and Nikhil G. Thaker. "Measuring and Communicating Health Care Value with Charts." Harvard Business Review (website) (October 26, 2015). (A collaboration of the editors of Harvard Business Review and the New England Journal of Medicine.) View Details
- Kaplan, Robert S., Derek A. Haas, Richard A. Helmers, March Rucci, and Meredith Brady. "The Mayo Clinic Model for Running a Value-Improvement Program." Harvard Business Review (website) (October 22, 2015). (A collaboration of the editors of Harvard Business Review and the New England Journal of Medicine.) View Details
- Kaplan, Robert S., Derek A. Haas, Dereesa Reid, Jonathan Warsh, and Michael E. West. "Getting Bundled Payments Right in Health Care." Harvard Business Review (website) (October 19, 2015). (A collaboration of the editors of Harvard Business Review and the New England Journal of Medicine.) View Details
- Gibbons, Robert, and Robert S. Kaplan. "Formal Measures in Informal Management: Can a Balanced Scorecard Change a Culture?" American Economic Review: Papers and Proceedings 105, no. 5 (May 2015). View Details
- Mikes, Anette, and Robert S. Kaplan. "When One Size Doesn't Fit All: Evolving Directions in the Research and Practice of Enterprise Risk Management." Journal of Applied Corporate Finance 27, no. 1 (Winter 2015): 37–40. View Details
- Banker, Rajiv D., and Robert S. Kaplan. "William W. Cooper: Innovator, Fighter, and Scholar." Accounting Horizons 28, no. 1 (March 2014): 193–203. View Details
- Kaplan, Robert S., Nancy McLaughlin, Michael A. Burke, Nisheeta P. Setlur, Douglas R. Niedzwiecki, Alan L. Kaplan, Christopher Saigal, Aman Mahajan, and Neil A. Martin. "Time-Driven Activity-Based Costing: A Driver for Provider Engagement in Costing Activities and Redesign Initiatives." Neurosurgical Focus 37, no. 5 (November 2014). View Details
- Kaplan, Robert S., Derek A. Haas, Yudit C. Krosner, and Nirvan Mukerji. "Delivering Higher Value Care Means Spending More Time with Patients." Harvard Business Review (website) (December 26, 2014). View Details
- Kaplan, Robert S., Mary L. Witkowski, Megan Abbott, Alexis Guzman, Laurence Higgins, John Meara, Erin Padden, Apurva Shah, Peter Waters, Marco Weidemeier, Samuel Wertheimer, and Thomas W. Feeley. "Using Time-Driven Activity-Based Costing to Identify Value-Improvement Opportunities in Healthcare." Journal of Healthcare Management 59, no. 6 (November–December 2014): 399–413. View Details
- Kaplan, Robert S., and Derek A. Haas. "How Not to Cut Health Care Costs." Harvard Business Review 92, no. 11 (November 2014): 116–122. View Details
- Kaplan, Robert S. "Using TDABC to Deliver Better Patient Outcomes at Lower Cost." hfm (Healthcare Financial Management) 68, no. 6 (June 2014). (Web Extra.) View Details
- Kaplan, Robert S. "Improving Value with TDABC." hfm (Healthcare Financial Management) 68, no. 6 (June 2014): 76–83. View Details
- Kaplan, Robert S., and Mary L. Witkowski. "Better Accounting Transforms Health Care Delivery." Accounting Horizons 28, no. 2 (June 2014): 365–383. View Details
- Kaplan, Robert S., Mary L. Witkowski, Larry Higgins, Jon Warner, and Michael Sherman. "How to Design a Bundled Payment around Value." Leading Health Care Innovation (blog) (October 3, 2013). (New England Journal of Medicine & Harvard Business Review Online Forum.) View Details
- Kaplan, Robert S., Thomas W. Feeley, Mary L. Witkowski, and Heidi Albright. "Intelligent Redesign of Health Care." Leading Health Care Innovation (blog) (October 14, 2013). (New England Journal of Medicine & Harvard Business Review Online Forum.) View Details
- Kaplan, Robert S., Pamela Greenhouse, and Anthony DiGioia. "To Reconcile Mission and Margin, Deliver Better Outcomes at Lower Costs." Orthopedics Today (December 2013). View Details
- Kaplan, Robert S. "The Balanced Scorecard: Comments on Balanced Scorecard Commentaries." Journal of Accounting & Organizational Change 8, no. 4 (2012): 539–545. View Details
- Kaplan, Robert S., and Anette Mikes. "Managing Risks: A New Framework." Harvard Business Review 90, no. 6 (June 2012). View Details
- Kaplan, Robert S., and Michael E. Porter. "How to Solve the Cost Crisis in Health Care." Harvard Business Review 89, no. 9 (September 2011): 47–64. View Details
- Mikes, Anette, and Robert S. Kaplan. "Managing the Multiple Dimensions of Risk-Part II: The Office of Risk Management." Balanced Scorecard Report 13, no. 5 (September–October 2011): 1–6. View Details
- Kaplan, Robert S., and Anette Mikes. "Managing the Multiple Dimensions of Risk: Part I of a Two-Part Series." Balanced Scorecard Report 13, no. 4 (July–August 2011). View Details
- Kaplan, Robert S. "The Hollow Science." Harvard Business Review 89, no. 5 (May 2011). View Details
- Kaplan, Robert S. "Accounting Scholarship That Advances Professional Knowledge and Practice." Accounting Review 86, no. 2 (March 2011). View Details
- Kaplan, Robert S., and Allen S. Grossman. "The Emerging Capital Market for Nonprofits." Harvard Business Review 88, no. 10 (October 2010). View Details
- Kaplan, Robert S., and Dylan N. Miyake. "The Balanced Scorecard." School Administrator (February 2010). View Details
- Kaplan, Robert S., David P. Norton, and Bjarne Rugelsjoen. "Managing Alliances with the Balanced Scorecard." Harvard Business Review 88, nos. 1/2 (January–February 2010): 114–120. View Details
- Kaplan, Robert S. "Risk Management and the Strategy Execution System." Balanced Scorecard Report 11, no. 6 (November–December 2009): 1–6. View Details
- Kaplan, Robert S., Anette Mikes, Robert Simons, Peter Tufano, and Michael Hofmann Jr. "Managing Risk in the New World." Harvard Business Review 87, no. 10 (October 2009): 68–75. View Details
- Kaplan, Robert S., Francisco de Asis Martinez-Jerez, and Bjarne Rugelsjoen. "Managing Strategy with External Partners." Balanced Scorecard Report 11, no. 1 (January–February 2009): 1–6. View Details
- Kaplan, Robert S., and David P. Norton. "Protect Strategic Expenditures." Harvard Business Review 86, no. 12 (December 2008): 28. View Details
- Kaplan, Robert S., and David P. Norton. "Mastering the Management System." Special Issue on HBS Centennial. Harvard Business Review 86, no. 1 (January 2008): 62–77. View Details
- Anderson, Steven R., Kevin J. Prokop, and Robert S. Kaplan. "Fast-Track Profit Models: Creating the New Due-Diligence Process for Mergers and Acquisitions." Journal of Private Equity 10, no. 3 (summer 2007): 22–34. View Details
- Kaplan, Robert S., and Steven R. Anderson. "The Speed-Reading Organization: Revving up Finance with Time-Driven Activity-Based Costing." Business Finance (June 2007), 39–42. View Details
- Kaplan, Robert S., and Steven R. Anderson. "The Innovation of Time-Driven Activity-Based Costing." Cost Management 21, no. 2 (March–April 2007): 5–15. View Details
- Kaplan, Robert S., and David P. Norton. "How to Implement a New Strategy Without Disrupting Your Organization." Harvard Business Review 84, no. 3 (March 2006). View Details
- Kaplan, R. S. "The Competitive Advantage of Management Accounting." Journal of Management Accounting Research 18 (2006): 127–135. View Details
- Kaplan, Robert S., and David P. Norton. "The Office of Strategy Management." Harvard Business Review 83, no. 10 (October 2005). View Details
- Kaplan, R. S., and David P. Norton. "The Office of Strategy Management." Strategic Finance 87, no. 4 (October 2005): 8, 10, 59–60. View Details
- Kaplan, R. S. "How the Balanced Scorecard Complements the McKinsey 7-S Model." Strategy & Leadership 33, no. 3 (June 2005): 41–46. View Details
- Kaplan, Robert S., and Steven R. Anderson. "Time-Driven Activity-Based Costing." Harvard Business Review 82, no. 11 (November 2004): 131–138. View Details
- Kaplan, Robert S., and David P. Norton. "The Strategy Map: Guide to Aligning Intangible Assets." Strategy & Leadership 32, no. 5 (October–November 2004): 10–17. View Details
- Kaplan, Robert S. "Keeping Score on Community Investment." Leader to Leader, no. 33 (Summer 2004): 13–19. View Details
- Kaplan, Robert S., and David P. Norton. "How Strategy Maps Frame an Organization's Objectives." Financial Executive 20, no. 2 (March–April 2004). View Details
- Kaplan, Robert S., and David P. Norton. "Strategy Maps." Strategic Finance 85, no. 9 (March 2004). View Details
- Kaplan, Robert S., and Michael Nagel. "Improving Corporate Governance with the Balanced Scorecard." Directors Monthly (March 2004). View Details
- Kaplan, Robert S., and David P. Norton. "Measuring the Strategic Readiness of Intangible Assets." Harvard Business Review 82, no. 2 (February 2004). View Details
- Kaplan, Robert S., and Krishna G. Palepu. "Expensing Stock Options: A Fair-Value Approach." Harvard Business Review 81, no. 12 (December 2003). View Details
- Bodie, Zvi, Robert S. Kaplan, and Robert C. Merton. "Footnote Reporting Distorts Impact of Stock Options." Boston Globe (March 16, 2003). View Details
- Bodie, Zvi, Robert S. Kaplan, and Robert C. Merton. "For the Last Time: Stock Options Are an Expense." Harvard Business Review 81, no. 3 (March 2003): 62–71. (HBS Reprint #R0303D.) View Details
- Bodie, Zvi, Robert S. Kaplan, and Robert C. Merton. "Options Should be Reflected in the Bottom Line." Wall Street Journal (August 1, 2002). View Details
- Inamdar, Syeda Noorein, and Robert S. Kaplan. "Applying the Balanced Scorecard in Healthcare Provider Organizations." Journal of Healthcare Management 47, no. 3 (May–June 2002): 179–196. View Details
- Kaplan, Robert S., and V.G. Narayanan. "Measuring and Managing Customer Profitability." Cost Management 15, no. 5 (September–October 2001): 5–15. View Details
- Kaplan, Robert S., and David P. Norton. "Leading Change with the Balanced Scorecard." Financial Executive 17, no. 6 (September 2001): 64–66. View Details
- Kaplan, Robert S., and David P. Norton. "Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II." Accounting Horizons 15, no. 2 (June 2001). View Details
- Kaplan, Robert S., and David P. Norton. "Building a Strategy-Focused Organization." Ivey Business Journal (May–June 2001): 12–19. View Details
- Kaplan, Robert S. "Strategic Performance Measurement and Management in Nonprofit Organizations." Nonprofit Management & Leadership 11, no. 3 (Spring 2001): 353–370. View Details
- Kaplan, Robert S., and David P. Norton. "Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I." Accounting Horizons 15, no. 1 (March 2001): 87–104. View Details
- Kaplan, Robert S., and David P. Norton. "On Balance: A CFO Interview." CFO 17, no. 2 (February 2001): 72–78. View Details
- Kaplan, Robert S., and David P. Norton. "Having Trouble with Your Strategy? Then Map It." HBR00509. Harvard Business Review 78, no. 5 (September–October 2000): 167–176. View Details
- Kaplan, Robert S., Noorein Inamdar, Mary Lou Helfrich Jones, and Rita Menitoff. "The Balanced Scorecard: A Strategic Management System for Multi-Sector Collaboration and Strategy Implementation." Quality Management in Health Care (summer 2000): 21–39. View Details
- Cooper, Robin, and Robert S. Kaplan. "The Promise--and Peril--of Integrated Cost Systems." HBR 98403. Harvard Business Review 76, no. 4 (July–August 1998): 109–119. View Details
- Kaplan, Robert S. "Innovation Action Research: Creating New Management Theory and Practice." Journal of Management Accounting Research 10 (1998): 89–118. View Details
- Kaplan, Robert S., and David Norton. "Why Does Business Need a Balanced Scorecard? Part II." Journal of Strategic Performance Measurement 1, no. 3 (June/July 1997): 5–10. View Details
- Kaplan, Robert S., Dan Weiss, and Eyal Desheh. "Transfer Pricing with ABC." Management Accounting (May 1997): 20–28. (Winner of Institute of Management Accountants. Lybrand Certificate of Merit presented by Institute of Management Accountants.) View Details
- Kaplan, Robert S., and David Norton. "Why Does Business Need a Balanced Scorecard? Part II." Cost Management 11, no. 3 (May–June 1997): 5–10. View Details
- Kaplan, Robert S., and David Norton. "Why Does Business Need a Balanced Scorecard? Part I." Journal of Strategic Performance Measurement (February/March 1997): 5–11. View Details
- Kaplan, Robert S., and David Norton. "Knowing the Score." Financial Executive 12, no. 6 (November–December 1996): 30–33. View Details
- Kaplan, Robert S., and David Norton. "Strategic Learning and the Balanced Scorecard." Strategy & Leadership (September–October 1996): 18–24. View Details
- Kaplan, Robert S., and David Norton. "Linking the Balanced Scorecard to Strategy." California Management Review 39, no. 1 (fall 1996): 53–79. View Details
- Kaplan, Robert S., and David Norton. "Using the Balanced Scorecard as a Strategic Management System." Harvard Business Review 74, no. 1 (January–February 1996): 75–85. (Reprint #96107.) View Details
- Kaplan, Robert S. "New Roles for Management Accountants." Cost Management 9, no. 3 (Fall 1995): 6–13. View Details
- Kaplan, Robert S. "Devising a Balanced Scorecard Matched to Business Strategy." Planning Review (September–October 1994): 15–17, 19, 48. View Details
- Kaplan, Robert S. "Management Accounting (1984-1994): Development of New Practice and Theory." Management Accounting Research 5, nos. 3-4 (September/December 1994): 247–260. View Details
- Argyris, Chris, and Robert S. Kaplan. "Implementing New Knowledge: The Case of Activity-Based Costing." Accounting Horizons 8, no. 3 (September 1994): 83–105. View Details
- Kaplan, Robert S. "Flexible Budgeting in an Activity-Based Costing Framework." Accounting Horizons (June 1994): 104–109. View Details
- Kaplan, Robert S. "Research Opportunities in Management Accounting." Journal of Management Accounting Research 5 (Fall 1993): 1–14. View Details
- Kaplan, Robert S., and David Norton. "Putting the Balanced Scorecard to Work." Harvard Business Review 71, no. 5 (September–October 1993): 134–147. (Reprint #93505.) View Details
- Kaplan, Robert S. "From ABC to ABM." Management Accounting (November 1992): 54–57. View Details
- Kaplan, Robert S. "In Defense of Activity-Based Cost Management." Management Accounting (November 1992): 58–63. View Details
- Kaplan, Robert S., and Robin Cooper. "Activity-based Systems: Measuring the Costs of Resource Usage." Accounting Horizons (September 1992): 1–13. View Details
- Kaplan, Robert S., and David Norton. "The Balanced Scorecard: Measures that Drive Performance." Harvard Business Review 70, no. 1 (January–February 1992): 71–79. (Reprint #92105.) View Details
- Kaplan, Robert S. "The Topic of Quality in Business School Education and Research." Selections (autumn 1991): 13–22. View Details
- Cooper, Robin, and Robert S. Kaplan. "Profit Priorities from Activity-Based Costing." Harvard Business Review 69, no. 3 (May–June 1991): 130–135. View Details
- Kaplan, Robert S. "New Systems for Measurement and Control." Engineering Economist (spring 1991): 201–218. View Details
- Kaplan, Robert S. "Contribution Margin Analysis: No Longer Relevant/Strategic Cost Management: The New Paradigm." Journal of Management Accounting Research 2 (Fall 1990): 2–15. View Details
- Kaplan, Robert S. "Measures for Manufacturing Excellence: A Summary." Journal of Cost Management for the Manufacturing Industry (fall 1990): 22–29. View Details
- Kaplan, Robert S. "The Four Stage Model of Cost Systems Design." Management Accounting (February 1990). View Details
- Kaplan, Robert S. "Accounting for Technology Costs." Enterprise (winter 1990): 8–12. View Details
- Banker, R., S. Datar, and Robert S. Kaplan. "Productivity Measurement and Management Accounting." Journal of Accounting, Auditing & Finance 4, no. 4 (Fall 1989): 528–554. View Details
- Kaplan, Robert S. "Management Accounting in Advanced Technological Environments." Science 245, no. 4920 (August 25, 1989): 819–823. View Details
- Kaplan, Robert S. "Connecting the Research-Teaching-Practice Triangle." Accounting Horizons (March 1989): 129–132. View Details
- Cooper, Robin, and Robert S. Kaplan. "Measure Costs Right: Make the Right Decisions." Harvard Business Review 66, no. 5 (September–October 1988): 96–103. View Details
- Kaplan, Robert S. "Management by Accounting is Not Management Accounting." Forum. CFO 4, no. 7 (July 1988). View Details
- Kaplan, Robert S. "Relevance: Putting 'Management' Back into Management Accounting." Consultants Forum 5, no. 2 (1988): 6–11. View Details
- Kaplan, Robert S. "One Cost System Isn't Enough." Harvard Business Review 66, no. 1 (January–February 1988): 61–66. View Details
- Kaplan, Robert S. "The Rise and Fall of Management Accounting." Management Accounting (January 1987): 22–30. View Details
- Kaplan, Robert S. "Must CIM be Justified by Faith Alone?" Harvard Business Review 64, no. 2 (March–April 1986): 87–95. View Details
- Kaplan, Robert S. "The Role for Empirical Research in Management Accounting." Accounting, Organizations and Society 11, nos. 4-5 (1986): 429–452. View Details
- Kaplan, Robert S. "Cost Accounting: A Revolution in the Making." Corporate Accounting (spring 1985): 10–16. View Details
- Kaplan, Robert S. "Evolution of Management Accounting." Accounting Review 59, no. 3 (July 1984): 390–418. View Details
- Kaplan, Robert S. "Yesterday's Accounting Undermines Production." Harvard Business Review 62, no. 4 (July–August 1984): 95–101. View Details
- Kaplan, Robert S. "Measuring Manufacturing Performance: A New Challenge for Management Accounting Research." Accounting Review 58 (October 1983): 686–705. View Details
- Kaplan, Robert S. "A Financial Planning Model for an Analytic Review: The Case of a Savings and Loan Association." Auditing (spring 1983): 52–65. View Details
- Kaplan, Robert S., and J. Richard Dietrich. "Empirical Analysis of the Commercial Loan Classification Decision." Accounting Review 57 (January 1982): 18–38. View Details
- Kaplan, Robert S., and Hiroyuki Itami. "An Activity Analysis Approach to Unit Costing with Multiple Interactive Products." Management Science 26, no. 8 (August 1980): 826–839. View Details
- Kaplan, Robert S., and Gabriel Urwitz. "Statistical Models of Bond Ratings: A Methodological Inquiry." Journal of Business (April 1979): 231–261. View Details
- Kaplan, Robert S., Hai Hong, and Gershon Mandelker. "Pooling vs. Purchase: The Effects of Accounting for Mergers on Stock Prices." Accounting Review 53 (January 1978): 31–47. View Details
- Kaplan, Robert S. "Purchasing Power Gains on Debt: The Effect of Expected and Unexpected Inflation." Accounting Review 52 (April 1977): 369–378. View Details
- Kaplan, Robert S. "Analysis and Control of Nurse Staffing." Health Services Research 10 (fall 1975): 278–296. View Details
- Kaplan, Robert S. "Investigation and the Significance of Cost Variances: Survey and Extensions." Journal of Accounting Research 13 (fall 1975): 278–296. View Details
- Kaplan, Robert S. "Sample Size Computations in Dollar Unit Sampling." Studies on Statistical Methodology in Auditing, Supplement Journal of Accounting Research 13 (1975): 126–133. View Details
- Kaplan, Robert S. "A Synthesis." Studies on Statistical Methodology in Auditing, Supplement Journal of Accounting Research 13 (1975): 134–142. View Details
- Kaplan, Robert S., and Sam Leinhardt. "The Spatial Distribution of Urban Pharmacies." Medical Care 13 (January 1975): 37–46. View Details
- Kaplan, Robert S., and Ulf Peter Welam. "Overhead Allocation with Imperfect Markets and Nonlinear Technology." Accounting Review 49 (July 1974): 477–484. View Details
- Kaplan, Robert S., Howard M. Taylor, Robert Gourley, and Charles Lawrence. "Natural Selection of Life History Attibutes: An Analytical Approach." Theoretical Population Biology 5, no. 1 (February 1974). View Details
- Kaplan, Robert S. "Statistical Sampling in Auditing with Auxiliary Information Estimators." Journal of Accounting Research 11 (fall 1973): 238–258. View Details
- Kaplan, Robert S. "Variable and Self-Service Costs in Reciprocal Allocation Models." Accounting Review 48 (October 1973): 738–748. View Details
- Kaplan, Robert S., and Sam Leinhardt. "Determinants of Physician Office Location." Medical Care 11 (September–October 1973): 406–415. View Details
- Kaplan, Robert S., and Roman L. Weil. "Risk and the Value Line Contest." Financial Analysts Journal (July–August 1973): 48–53. View Details
- Kaplan, Robert S. "A Stochastic Model for Auditing." Journal of Accounting Research 11 (spring 1973): 38–46. View Details
- Kaplan, Robert S., and Richard Roll. "Accounting Changes and Stock Prices." Financial Analysts Journal (January–February 1973): 48–53. View Details
- Kaplan, Robert S., and Lester Lave. "Further Thoughts on Patient Incentives." Health Services Research 7 (summer 1972): 148–150. (see first article, "Patient Incentives and Hospital Insurance," Health Services Research (winter 1971): 288-300.) View Details
- Kaplan, Robert S., Lester Lave, and Samuel Leinhardt. "The Efficacy of a Comprehensive Health Project: An Empirical Analysis." American Journal of Public Health 62, no. 7 (July 1972): 924–930. View Details
- Kaplan, Robert S., and Richard Roll. "Investor Evaluation of Accounting Information: Some Empirical Evidence." Journal of Business 45 (April 1972): 225–257. View Details
- Kaplan, Robert S. "Stochastic Growth Models." Management Science 18 (January 1972): 249–264. View Details
- Kaplan, Robert S., and Allan Shocker. "Discount Effects on Media Plans." Journal of Advertising Research 11, no. 3 (June 1971): 37–43. View Details
- Kaplan, Robert S., and Gerald Thompson. "Overhead Allocation via Mathematical Programming Models." Accounting Review 46, no. 2 (April 1971): 352–364. View Details
- Kaplan, Robert S., and Yuri Ijiri. "A Model for Integrating Sampling Objectives in Auditing." Journal of Accounting Research 9 (spring 1971): 73–87. View Details
- Kaplan, Robert S., and John Soden. "On the Objective Function for the Sequential P-Model of Chance-Constrained Programming." Operations Research 19, no. 1 (January–February 1971): 105–141. View Details
- Kaplan, Robert S., and Lester Lave. "Patient Incentives and Hospital Insurance." Health Services Research 6 (winter 1971): 288–300. (see also "Further Thoughts on Patient Incentives," Health Services Research (summer 1972): 148-150.) View Details
- Kaplan, Robert S., Mark Eisner, and John Soden. "Admissible Decision Rules for the E-Model of Chance-Constrained Programming." Management Science 17 (January 1971): 337–353. View Details
- Kaplan, Robert S., and Yuri Ijiri. "The Four Roles of Sampling in Auditing: Representative, Corrective, Protective and Preventive." Management Accounting 52 (December 1970): 42–44. View Details
- Kaplan, Robert S., and Yuri Ijiri. "Sequential Models in Probabilistic Depreciation." Journal of Accounting Research 8 (spring 1970): 34–46. View Details
- Kaplan, Robert S. "A Dynamic Inventory Model with Stochastic Lead Times." Management Science 16 (March 1970): 491–507. View Details
- Kaplan, Robert S., and Yuri Ijiri. "Probabilistic Depreciation and Its Implications for Group Depreciation." 75th Anniversary Edition. Accounting Review 44 (October 1969): 743–756. View Details
- Kaplan, Robert S. "Optimal Investigation Strategies with Imperfect Information." Journal of Accounting Research 7 (spring 1969): 32–43. View Details
- Book Chapters
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- Kaplan, Robert S. "Conceptual Foundations of the Balanced Scorecard." Chap. 1.03 in Handbook of Management Accounting Research. Vol. 3, edited by Christopher Chapman, Anthony Hopwood, and Michael Shields. Elsevier, 2008. View Details
- Kaplan, Robert S., and David P. Norton. "Use the Balanced Scorecard to Partner with Strategic Constituents: Employees, Customers, Suppliers, and Communities." Chap. 2 in Partnering: The New Face of Leadership, edited by Larraine Segil, Marshall Goldsmith, and James Belasco, 9–33. New York: AMACOM, 2002. View Details
- Kaplan, Robert S. "Activity-Based Costing." Chap. A4 of Cost Management for Service Industries, edited by James B. Edwards. Boston: Warren, Gorham & Lamont, 1999. View Details
- Kaplan, Robert S. "Companies as Laboratories." In The Relevance of a Decade: Essays to Mark the First Ten Years of the Harvard Business School Press, edited by Paula B. Duffy. Boston, MA: Harvard Business School Press, 1994. View Details
- Kaplan, Robert S. "Limitations of Cost Accounting in Advanced Manufacturing Environments." In Measures for Manufacturing Excellence, edited by Robert S. Kaplan, 15–38. Boston: Harvard Business School Press, 1990. View Details
- Kaplan, Robert S. "Originality in Management Accounting Systems: Field Studies of the Processes." In New Directions in Creative and Innovative Management, edited by Y. Ijiri and R. L. Kuhn, 103–114. Cambridge, MA: Ballinger Publishing Company, 1988. View Details
- Kaplan, Robert S. "Research Cultures in Management Accounting: Empirical Research." In Accounting and Culture, edited by Barry E. Cushing, 78–87. Sarasota: American Accounting Association, 1987. View Details
- Kaplan, Robert S., and Robin Cooper. "How Cost Accounting Systematically Distorts Product Costs." Chap. 8 in Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan, 204–228. Boston: Harvard Business School Press, 1987. View Details
- Kaplan, Robert S. "The Role of Field Studies in Accounting Research and the Development of Accounting." Introduction to Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan, 1–14. Boston: Harvard Business School Press, 1987. View Details
- Kaplan, Robert S. "Regaining Relevance." In Cost Accounting, Robotics, and the New Manufacturing Environment, edited by Robert Capettini and Donald K. Clancy. Sarasota, FL: American Accounting Association, 1987. View Details
- Kaplan, Robert S. "Strategic Cost Analysis." In Cost Accounting for the '90s: The Challenge of Technological Change. Montvale, NJ: National Association of Accountants, 1986. View Details
- Kaplan, Robert S. "Quantitative Models for Management Accounting in Today's Production Environment." Chap. 7 in Research & Current Issues in Management Accounting, edited by M. Bromwich and A. Hopwood, 103–115. Pitman Publishing, 1986. View Details
- Kaplan, Robert S. "Accounting Lag: The Obsolescence of Cost Accounting Systems." Chap. 5 in The Uneasy Alliance: Managing the Productivity-Technology Dilemma, edited by R. Hayes, K. Clark, and C. Lorenz, 195–226. Boston: Harvard Business School Press, 1985. View Details
- Kaplan, Robert S. "Statistical Methods for Auditing and Accounting." Chap. 1 in Handbook of Modern Accounting. 3rd ed. Edited by Sidney Davidson and Roman L. Weil. New York: McGraw-Hill, 1983. (Similar chapter also appeared in 2nd ed., 1977.) View Details
- Kaplan, Robert S. "The Impact of Management Accounting Research on Policy and Practice." In The Impact of Accounting Research on Policy and Practice, edited by John W. Buckley. Arthur Young Professors' Roundtable, 1981. View Details
- Kaplan, Robert S. "Should Accounting Standards be Set inthe Public or Private Sector?" In Regulation and the Accounting Profession, edited by John W. Buckley and J. Fred Weston, 178–195. Belmont, CA: Wadsworth Publishing Company, 1980. View Details
- Kaplan, Robert S. "A Comparison of Rates of Return to Social Security Retirees under Wage and Price Indexing." In Financing Social Security, edited by Colin D. Campbell, 119–144. Washington, D.C.: American Enterprise Institute for Public Policy Research, 1979. View Details
- Kaplan, Robert S. "Information Content of Financial Accounting Numbers: A Survey of Empirical Evidence." In The Impact of Accounting Research on Practice and Disclosure, edited by A. Rashad Abdel-Khalik and Thomas Keller, 134–173. Durham, NC: Duke University Press, 1978. View Details
- Kaplan, Robert S. "Management Accounting in Hospitals: A Case Study." In Accounting for Social Goals: Budgeting and Analysis of Nonmarket Projects, edited by J. L. Livingstone and S. Gunn, 131–148. New York: Harper & Row, 1974. View Details
- Working Papers
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- Kaplan, Robert S., and Karthik Ramanna. "Principles and Content for Downstream Emissions Disclosures." Harvard Business School Working Paper, No. 24-050, January 2024. View Details
- Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Accounting for Carbon Offsets – Establishing the Foundation for Carbon-Trading Markets." Harvard Business School Working Paper, No. 23-050, February 2023. View Details
- Kaplan, Robert S., and Karthik Ramanna. "How to Fix ESG Reporting." Harvard Business School Working Paper, No. 22-005, July 2021. View Details
- Kaplan, Robert S., and David McMillan. "Updating the Balanced Scorecard for Triple Bottom Line Strategies." Harvard Business School Working Paper, No. 21-028, August 2020. View Details
- Kaplan, Robert S., Herman B. "Dutch" Leonard, and Anette Mikes. "Novel Risks." Harvard Business School Working Paper, No. 20-094, March 2020. (Revised May 2020.) View Details
- Kaplan, Robert S., George Serafeim, and Eduardo Tugendhat. "Intelligent Design of Inclusive Growth Strategies." Harvard Business School Working Paper, No. 20-050, October 2019. View Details
- Kaplan, Robert S., Richard Nolan, and David P. Norton. "The Creative Consulting Company." Harvard Business School Working Paper, No. 19-001, July 2018. View Details
- Kaplan, Robert S. "Reverse the Curse of the Top-5." Harvard Business School Working Paper, No. 19-052, October 2018. View Details
- Porter, Michael E., and Robert S. Kaplan. "How Should We Pay for Health Care?" Harvard Business School Working Paper, No. 15-041, December 2014. (Revised February 2015.) View Details
- Kaplan, Robert S. "Accounting Scholarship that Advances Professional Knowledge and Practice." Harvard Business School Working Paper, No. 11-043, October 2010. View Details
- Kaplan, Robert S. "Conceptual Foundations of the Balanced Scorecard." Harvard Business School Working Paper, No. 10-074, March 2010. View Details
- Kaplan, Robert S. "The Demise of Cost and Profit Centers." Harvard Business School Working Paper, No. 07-030, December 2006. View Details
- Kaplan, Robert S., and Michael E. Nagel. "Improving Corporate Governance with the Balanced Scorecard." Harvard Business School Working Paper, No. 04-044, December 2003. View Details
- Kaplan, Robert S. "Social Enterprise Series No.11 - Strategic Performance Measurement in Non-Profit and Governmental Organizations." Harvard Business School Working Paper, No. 99-103, March 1999. View Details
- Cases and Teaching Materials
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- Lu, Shirley, and Robert S. Kaplan. "Harvard University and Urban Mining Industries: Decarbonizing the Supply Chain." Harvard Business School Teaching Note 124-079, April 2024. View Details
- Porter, Michael E., Robert S. Kaplan, Mary L. Witkowski, and David N. Bernstein. "Vanderbilt: Transforming an Academic Health Care Delivery System, 2020." Harvard Business School Case 724-373, August 2023. View Details
- Porter, Michael E., Robert S. Kaplan, Mary L. Witkowski, and David N. Bernstein. "Vanderbilt: Transforming an Academic Health Care Delivery System, 2020." Harvard Business School Teaching Note 724-374, August 2023. View Details
- Lu, Shirley, and Robert S. Kaplan. "Harvard University and Urban Mining Industries: Decarbonizing the Supply Chain." Harvard Business School Case 123-076, May 2023. (Revised June 2023.) View Details
- Kaplan, Robert S., Siko Sikochi, Anna Ngarachu, and Namrata Arora. "Performance Management at Afreximbank (B)." Harvard Business School Supplement 123-043, February 2023. View Details
- Kaplan, Robert S. "Brigham & Women's Hospital: Using Patient Reported Outcomes to Improve Breast Cancer Care." Harvard Business School Teaching Note 123-059, January 2023. View Details
- Kaplan, Robert S. "Dr. Andrea Pusic, Video Supplement." Harvard Business School Multimedia/Video Supplement 123-709, February 2023. View Details
- Kaplan, Robert S., and Siko Sikochi. "Performance Management at Afreximbank (A) and (B)." Harvard Business School Teaching Note 123-053, January 2023. (Revised February 2023.) View Details
- Kaplan, Robert S. "Wilmington Tap and Die." Harvard Business School Case 185-124, March 1985. (Revised November 1985.) View Details
- Gallani, Susanna, and Robert Kaplan. "Springfield Hospital." Harvard Business School Teaching Note 122-033, March 2022. View Details
- Porter, Michael E., Robert S. Kaplan, Alee Hernandez, and Mary L. Witkowski. "Navy Medicine: Moving to Value-Based Care." Harvard Business School Case 719-409, August 2018. (Revised July 2021.) View Details
- Kaplan, Robert S., Navraj S. Nagra, and Syed S. Shehab. "Brigham & Women's Hospital: Using Patient Reported Outcomes to Improve Breast Cancer Care." Harvard Business School Case 122-010, July 2021. (Revised July 2022.) View Details
- Kaplan, Robert S., Ashiana Jivraj, and Jane Barrow. "ClearChoice Dental Implant Centers." Harvard Business School Case 121-082, April 2021. View Details
- Kaplan, Robert S., Mary Witkowski, Toby E. Emanuel, and Syed S. Shehab. "New England Baptist Hospital: Getting Paid for Value." Harvard Business School Case 121-036, February 2021. View Details
- Kaplan, Robert S., and Anette Mikes. "Swissgrid: Enterprise Risk Management in a Digital Age." Harvard Business School Teaching Note 121-035, October 2020. View Details
- Kaplan, Robert S., Siko Sikochi, and Josh Steimle. "Performance Management at Afreximbank (A)." Harvard Business School Case 120-029, March 2020. (Revised February 2023.) View Details
- Kaplan, Robert S., and Anette Mikes. "Swissgrid: Enterprise Risk Management in a Digital Age." Harvard Business School Case 119-045, November 2018. View Details
- Kaplan, Robert S., Michael E. Porter, Thomas W. Feeley, and Alee Hernandez. "Medtronic: Navigating a Shifting Healthcare Landscape." Harvard Business School Case 718-471, January 2018. (Revised June 2018.) View Details
- Kaplan, Robert S., and Mahek A. Shah. "Kaiser Permanente Colorado: Primary Care Plus." Harvard Business School Case 118-053, May 2018. View Details
- Kaplan, Robert S., and Mahek A. Shah. "Partners In Health: Costing Primary Care in Haiti." Harvard Business School Case 118-051, January 2018. View Details
- Kaplan, Robert S., and Mary Witkowski. "Boston Children's Hospital Process Map Video." Harvard Business School Multimedia/Video Supplement 117-703, May 2017. View Details
- Kaplan, Robert S., and Susanna Gallani. "Cost Variance Analysis." Harvard Business School Background Note 117-006, October 2016. (Revised March 2022.) View Details
- Gallani, Susanna, and Robert Kaplan. "Springfield Hospital." Harvard Business School Case 117-025, September 2016. (Revised October 2018.) View Details
- Kaplan, Robert S., Bipin Mistry, and Karla Bertrand. "Hôpital Universitaire de Mirebalais, Partners In Health in Haiti." Harvard Business School Case 116-041, April 2016. (Revised May 2016.) View Details
- Kaplan, Robert S. "Schӧn Klinik: Measuring Cost and Value." Harvard Business School Teaching Note 115-066, June 2015. View Details
- Kaplan, Robert S., and Jonathan Warsh. "Hoag Orthopedic Institute." Harvard Business School Case 115-023, August 2015. (Revised August 2015.) View Details
- Kaplan, Robert S. "Boston Children's Hospital: Measuring Patient Costs (Abridged)." Harvard Business School Case 914-407, September 2013. View Details
- Kaplan, Robert S. "John G. Meara, Boston Children's Hospital, Measuring Costs, TDABC." Harvard Business School Video Supplement 114-702, September 2013. View Details
- Kaplan, Robert S. "Boston Children's Hospital Assignment Worksheet." Harvard Business School Spreadsheet Supplement 913-801, June 2013. View Details
- Kaplan, Robert S. "Boston Children's Hospital: Measuring Patient Costs." Harvard Business School Teaching Note 913-419, June 2013. View Details
- Kaplan, Robert S., Mary L. Witkowski, and Jessica A. Hohman. "Boston Children's Hospital: Measuring Patient Costs (V)." Harvard Business School Case 113-057, November 2012. (Revised June 2014.) View Details
- Kaplan, Robert S., Mary L. Witkowski, and Jessica A. Hohman. "Schön Klinik: Measuring Cost and Value." Harvard Business School Case 112-085, March 2012. (Revised December 2014.) View Details
- Kaplan, Robert S., Mary L. Witkowski, and Jessica A. Hohman. "Boston Children's Hospital: Measuring Patient Costs." Harvard Business School Case 112-086, March 2012. (Revised January 2013.) View Details
- Kaplan, Robert S. "Volkswagen do Brasil: Driving Strategy with the Balanced Scorecard (TN)." Harvard Business School Teaching Note 111-143, June 2011. (Revised June 2011.) View Details
- Kaplan, Robert S. "Volkswagen do Brasil Case Supplement: Employee Recognition Awards Ceremony (Video)." Harvard Business School Video Supplement 111-708, February 2011. View Details
- Kaplan, Robert S., and Ricardo Reisen de Pinho. "Volkswagen do Brasil: Driving Strategy with the Balanced Scorecard." Harvard Business School Case 111-049, October 2010. (Revised June 2014.) View Details
- Kaplan, Robert S. "Elkay Plumbing Products Division (TN)." Harvard Business School Teaching Note 110-089, June 2010. View Details
- Kaplan, Robert S., and Anette Mikes. "Jet Propulsion Laboratory." Harvard Business School Case 110-031, February 2010. (Revised May 2010.) View Details
- Kaplan, Robert S. "Elkay Plumbing Products Division." Harvard Business School Case 110-007, September 2009. (Revised October 2010.) View Details
- Martinez-Jerez, Francisco de Asis, Robert S. Kaplan, and Katherine Miller. "Infosys' Relationship Scorecard: Measuring Transformational Partnerships." Harvard Business School Case 109-006, July 2008. (Revised December 2009.) View Details
- Kaplan, Robert S. "Amanco: Developing the Sustainability Scorecard (TN)." Harvard Business School Teaching Note 108-100, June 2008. View Details
- Kaplan, Robert S., and Ricardo Reisen de Pinho. "Amanco: Developing the Sustainability Scorecard." Harvard Business School Case 107-038, January 2007. (Revised January 2008.) View Details
- Kaplan, Robert S., and Monica Nah Lee. "Fulton County School System: Implementing the Balanced Scorecard." Harvard Business School Case 107-029, January 2007. (Revised August 2007.) View Details
- Kaplan, Robert S. "Sippican Corporation (TN) (A) and (B)." Harvard Business School Teaching Note 107-085, May 2007. (Revised June 2007.) View Details
- Kaplan, Robert S. "Software Associates Courseware." Harvard Business School Spreadsheet Supplement 107-710, May 2007. View Details
- Kaplan, Robert S. "Software Associates (TN)." Harvard Business School Teaching Note 107-088, May 2007. View Details
- Kaplan, Robert S. "Domestic Auto Parts (TN)." Harvard Business School Teaching Note 107-087, May 2007. View Details
- Kaplan, Robert S. "Kemps LLC: Introducing Time-Driven ABC (TN)." Harvard Business School Teaching Note 107-084, May 2007. View Details
- Kaplan, Robert S. "Time-Driven Activity-Based Costing." Harvard Business School Background Note 106-068, April 2006. (Revised November 2020.) View Details
- Kaplan, Robert S. "Sippican Corporation (B)." Harvard Business School Supplement 106-060, February 2006. (Revised March 2007.) View Details
- Kaplan, Robert S. "Sippican Corporation (A)." Harvard Business School Case 106-058, February 2006. (Revised September 2006.) View Details
- Kaplan, Robert S. "Kemps LLC: Introducing Time-Driven ABC." Harvard Business School Case 106-001, August 2005. (Revised April 2006.) View Details
- Kaplan, Robert S. "Activity-Based Costing and Capacity." Harvard Business School Background Note 105-059, March 2005. (Revised March 2006.) View Details
- Kaplan, Robert S. "Domestic Auto Parts." Harvard Business School Case 105-078, June 2005. (Revised March 2006.) View Details
- Hawkins, David F., Robert S. Kaplan, and Gregory S. Miller. "Accounting at MacCloud Winery." Harvard Business School Case 105-081, June 2005. (Revised September 2005.) View Details
- Kaplan, Robert S. "Midwest Office Products (TN)." Harvard Business School Teaching Note 105-084, June 2005. View Details
- Kaplan, Robert S. "Accounting Fraud at WorldCom (TN)." Harvard Business School Teaching Note 105-083, June 2005. View Details
- "Buying Time." Harvard Business School Tutorial 104-708, January 2005. View Details
- Kaplan, Robert S., and David Kiron. "Accounting Fraud at WorldCom." Harvard Business School Case 104-071, April 2004. (Revised September 2007.) View Details
- Kaplan, Robert S. "Midwest Office Products." Harvard Business School Case 104-073, March 2004. (Revised April 2005.) View Details
- Kaplan, Robert S. "First Commonwealth Financial Corporation (TN)." Harvard Business School Teaching Note 204-171, June 2004. View Details
- Kaplan, Robert S. "First Commonwealth Financial Corporation." Harvard Business School Case 104-042, November 2003. (Revised August 2005.) View Details
- Kaplan, Robert S. "Wilkerson Company." Harvard Business School Teaching Note 104-002, July 2003. (Revised November 2023.) View Details
- "ABC Pen Factory Tutorial." Harvard Business School Tutorial 103-704, April 2003. View Details
- Kaplan, Robert S. "Building Strategy-Focused Organizations with the Balanced Scorecard." Boston: Harvard Business School Publishing Class Lecture, 2003. Electronic. (Faculty Lecture: HBSP Product Number 5356C.) View Details
- Kaplan, Robert S. "Boston Lyric Opera TN." Harvard Business School Teaching Note 102-074, April 2002. View Details
- Kaplan, Robert S. "Anagene, Inc. TN." Harvard Business School Teaching Note 102-078, April 2002. View Details
- Kaplan, Robert S. "Dakota Office Products TN." Harvard Business School Teaching Note 102-076, March 2002. View Details
- Kaplan, Robert S., and Christina L. Darwall. "Anagene, Inc." Harvard Business School Case 102-030, October 2001. (Revised March 2008.) View Details
- Kaplan, Robert S., and Bjorn N. Jorgensen. "Borealis." Harvard Business School Case 102-048, December 2001. (Revised February 2008.) View Details
- Kaplan, Robert S. "Dakota Office Products." Harvard Business School Case 102-021, August 2001. (Revised February 2005.) View Details
- Kaplan, Robert S. "Wilkerson Company." Harvard Business School Case 101-092, March 2001. (Revised August 2003.) View Details
- Kaplan, Robert S. "Liability Problems." Harvard Business School Exercise 102-035, October 2001. View Details
- Kaplan, Robert S., and Tatiana Sandino. "Accounting for Computer Software Development Costs." Harvard Business School Background Note 102-034, September 2001. View Details
- Healy, Paul M., Amy P. Hutton, Robert S. Kaplan, and Krishna G. Palepu. "Financial Reporting Environment, The." Harvard Business School Background Note 102-029, September 2001. View Details
- Kaplan, Robert S., and Dennis Campbell. "Boston Lyric Opera." Harvard Business School Case 101-111, June 2001. (Revised July 2001.) View Details
- Kaplan, Robert S., Jonathan B. Schiff, and Stanley Abraham. "MiCRUS: Activity-Based Management for Business Turnaround." Harvard Business School Case 101-070, March 2001. (Revised April 2001.) View Details
- Kaplan, Robert S., and Syeda Noorein Inamdar. "Montefiore Medical Center." Harvard Business School Case 101-067, March 2001. (Revised April 2001.) View Details
- Kaplan, Robert S. "Software Associates." Harvard Business School Case 101-038, October 2000. (Revised March 2004.) View Details
- Kaplan, Robert S. "Variance Analysis and Flexible Budgeting." Harvard Business School Background Note 101-039, October 2000. (Revised March 2004.) View Details
- Kaplan, Robert S., Alberto Ballve, and Antonio Davila. "Microsoft Latin America." Harvard Business School Case 100-040, February 2000. (Revised August 2000.) View Details
- Kaplan, Robert S., and Alberto Ballve. "Microsoft Latin America TN." Harvard Business School Teaching Note 101-004, August 2000. View Details
- Kaplan, Robert S. "Transfer Pricing." Harvard Business School Background Note 100-099, March 2000. View Details
- Kaplan, Robert S. "New Profit Inc.: Governing the Nonprofit Enterprise." Harvard Business School Case 100-052, November 1999. (Revised July 2001.) View Details
- Kaplan, Robert S. "Wells Fargo Online Financial Services (A) and (B) TN." Harvard Business School Teaching Note 199-058, June 1999. (Revised June 2000.) View Details
- Kaplan, Robert S. "Recognizing Revenues and Expenses: Realized and Earned." Harvard Business School Background Note 100-050, November 1999. View Details
- Kaplan, Robert S. "City of Charlotte (B)." Harvard Business School Case 199-043, March 1999. View Details
- Kaplan, Robert S., and Nicole Tempest. "Wells Fargo Online Financial Services (A)." Harvard Business School Case 198-146, June 1998. (Revised August 2001.) View Details
- Kaplan, Robert S. "City of Charlotte (A)." Harvard Business School Case 199-036, December 1998. (Revised February 1999.) View Details
- Kaplan, Robert S., and Nicole Tempest. "Wells Fargo Online Financial Services (B)." Harvard Business School Case 199-019, August 1998. (Revised December 1998.) View Details
- Kaplan, Robert S. "Classic Pen Company, The: Developing an ABC Model." Harvard Business School Case 198-117, April 1998. (Revised September 1998.) View Details
- Kaplan, Robert S. "Classic Pen Company: Developing an ABC Model TN." Harvard Business School Teaching Note 199-029, September 1998. View Details
- Kaplan, Robert S. "Pillsbury: Customer Driven Reengineering TN." Harvard Business School Teaching Note 199-021, August 1998. View Details
- Kaplan, Robert S. "Euclid Engineering TN." Harvard Business School Teaching Note 199-018, August 1998. View Details
- Kaplan, Robert S. "Maxwell Appliance Controls TN." Harvard Business School Teaching Note 199-016, July 1998. View Details
- Kaplan, Robert S. "AT&T Paradyne TN." Harvard Business School Teaching Note 199-011, July 1998. View Details
- Kaplan, Robert S. "Investing to Develop Future Capabilities." Harvard Business School Background Note 198-116, April 1998. (Revised May 1998.) View Details
- Kaplan, Robert S. "Chemical Bank TN." Harvard Business School Teaching Note 198-090, January 1998. View Details
- Kaplan, Robert S. "Introduction to Activity-Based Costing." Harvard Business School Background Note 197-076, February 1997. (Revised July 2001.) View Details
- Kaplan, Robert S. "Committed and Flexible Resources." Harvard Business School Background Note 197-078, February 1997. (Revised June 1999.) View Details
- Kaplan, Robert S. "Using Activity-Based Costing with Budgeted Expenses and Practical Capacity." Harvard Business School Background Note 197-083, March 1997. (Revised June 1999.) View Details
- Kaplan, Robert S. "Mobil USM&R (A1)." Harvard Business School Case 197-120, June 1997. (Revised May 1998.) View Details
- Kaplan, Robert S. "Mobil USM&R (A2)." Harvard Business School Case 197-121, June 1997. (Revised May 1998.) View Details
- Kaplan, Robert S. "Indianapolis: Activity-Based Costing of City Services (A) and (B) TN." Harvard Business School Teaching Note 198-066, November 1997. (Revised May 1998.) View Details
- Kaplan, Robert S. "Activity-Based Management at Stream International TN." Harvard Business School Teaching Note 198-079, November 1997. View Details
- Kaplan, Robert S. "Co-operative Bank, The TN." Harvard Business School Teaching Note 198-078, November 1997. View Details
- Kaplan, Robert S. "United Way of Southeastern New England (UWSENE) TN." Harvard Business School Teaching Note 198-043, October 1997. View Details
- Kaplan, Robert S. "Mobil USM&R Series TN." Harvard Business School Teaching Note 198-044, October 1997. View Details
- Kaplan, Robert S., and Amy P. Hutton. "Peoria Engine Plant (A): (Abridged)." Harvard Business School Case 197-099, April 1997. View Details
- Kaplan, Robert S., and Amy P. Hutton. "Romeo Engine Plant (Abridged)." Harvard Business School Case 197-100, April 1997. View Details
- Kaplan, Robert S. "Using ABC to Manage Customer Mix and Relationships." Harvard Business School Background Note 197-094, April 1997. View Details
- Kaplan, Robert S. "Assigning Support Department Expenses to Production Cost Centers (B): Flexible Budgets." Harvard Business School Background Note 197-048, January 1997. View Details
- Kaplan, Robert S. "Indianapolis: Activity-Based Costing of City Services (A)." Harvard Business School Case 196-115, February 1996. (Revised November 2003.) View Details
- Kaplan, Robert S. "Assigning Support Department Expenses to Production Cost Centers (A)." Harvard Business School Background Note 197-046, December 1996. (Revised February 2000.) View Details
- Kaplan, Robert S. "Mobil USM&R (A): Linking the Balanced Scorecard." Harvard Business School Case 197-025, September 1996. (Revised September 1999.) View Details
- Kaplan, Robert S., and Ellen L. Kaplan / RA. "United Way of Southeastern New England (UWSENE)." Harvard Business School Case 197-036, November 1996. (Revised April 1999.) View Details
- Kaplan, Robert S. "Mobil USM&R (B): New England Sales and Distribution." Harvard Business School Case 197-026, September 1996. (Revised April 1998.) View Details
- Kaplan, Robert S. "Mobil USM&R (D): Gasoline Marketing." Harvard Business School Case 197-028, October 1996. (Revised April 1998.) View Details
- Kaplan, Robert S. "Mobil USM&R (C): Lubricants Business Unit." Harvard Business School Case 197-027, September 1996. (Revised May 1997.) View Details
- Merchant, Kenneth A., and Robert S. Kaplan. "Rabobank Nederland." Harvard Business School Case 196-119, January 1996. (Revised July 1996.) View Details
- Kaplan, Robert S. "Indianapolis: Activity-Based Costing of City Services (B)." Harvard Business School Supplement 196-117, February 1996. (Revised June 1996.) View Details
- Merchant, Kenneth A., and Robert S. Kaplan. "Natomas North America." Harvard Business School Case 196-129, March 1996. (Revised May 1996.) View Details
- Kaplan, Robert S., and Norman Klein. "Activity-Based Management at Stream International." Harvard Business School Case 196-134, April 1996. (Revised April 1996.) View Details
- Merchant, Kenneth A., and Robert S. Kaplan. "Provigo, Inc." Harvard Business School Case 196-128, March 1996. View Details
- Merchant, Kenneth A., and Robert S. Kaplan. "Graves Industries, Inc." Harvard Business School Case 196-127, March 1996. View Details
- Kaplan, Robert S. "Chadwick, Inc.: The Balanced Scorecard (Abridged)." Harvard Business School Case 196-124, February 1996. View Details
- Kaplan, Robert S., and Norman Klein. "Chemical Bank: Implementing the Balanced Scorecard." Harvard Business School Case 195-210, February 1995. (Revised June 1999.) View Details
- Kaplan, Robert S. "AT&T Paradyne." Harvard Business School Case 195-165, May 1995. (Revised April 1998.) View Details
- Kaplan, Robert S., and Srikant M. Datar. "Co-operative Bank, The." Harvard Business School Case 195-196, March 1995. (Revised April 1997.) View Details
- Kaplan, Robert S. "Depreciation, Price Level Adjustments, and the Cost of Capital: Technical Note." Harvard Business School Background Note 196-111, November 1995. View Details
- Kaplan, Robert S. "Pillsbury: Customer Driven Reengineering." Harvard Business School Case 195-144, April 1995. (Revised April 1995.) View Details
- Cooper, Robin, and Robert S. Kaplan. "Citizen Watch Company, Ltd.: Cost Reduction for Mature Products TN." Harvard Business School Teaching Note 195-049, August 1994. (Revised May 1999.) View Details
- Cooper, Robin, and Robert S. Kaplan. "Mitsubishi Kasei Corporation: Product Line Cost System TN." Harvard Business School Teaching Note 195-067, August 1994. (Revised May 1999.) View Details
- Cooper, Robin, and Robert S. Kaplan. "Sumitomo Electric Industries, Ltd.: The Kaizen Program TN." Harvard Business School Teaching Note 195-079, August 1994. (Revised May 1999.) View Details
- Kaplan, Robert S. "Cost System Analysis." Harvard Business School Background Note 195-181, December 1994. View Details
- Bost, Patricia, Robin Cooper, and Robert S. Kaplan. "Hewlett-Packard: Boeblingen Manufacturing Operation (BMO)." Harvard Business School Case 195-183, December 1994. View Details
- Cooper, Robin, Patricia Bost, and Robert S. Kaplan. "Hewlett-Packard: French Manufacturing Operations." Harvard Business School Case 195-120, November 1994. View Details
- Cooper, Robin, Takeo Yoshikawa, and Robert S. Kaplan. "Yamatake-Honeywell Company, Ltd.: Activity-Based Costing System." Harvard Business School Case 195-106, October 1994. View Details
- Cooper, Robin, and Robert S. Kaplan. "Yamatake-Honeywell Company, Ltd.: Activity-Based Costing System TN." Harvard Business School Teaching Note 195-107, October 1994. View Details
- Cooper, Robin, Takeo Yoshikawa, and Robert S. Kaplan. "Nippon Kayaku." Harvard Business School Case 195-068, October 1994. View Details
- Cooper, Robin, and Robert S. Kaplan. "Nippon Kayaku TN." Harvard Business School Teaching Note 195-069, August 1994. View Details
- Cooper, Robin, and Robert S. Kaplan. "Topcon Corporation: Production Control System." Harvard Business School Case 195-082, August 1994. View Details
- Cooper, Robin, and Robert S. Kaplan. "Topcon Corporation: Production Control System TN." Harvard Business School Teaching Note 195-083, August 1994. View Details
- Cooper, Robin, and Robert S. Kaplan. "Yamanouchi Pharmaceutical Co., Ltd. TN." Harvard Business School Teaching Note 195-087, August 1994. View Details
- Cooper, Robin, and Robert S. Kaplan. "Sumitomo Electric Industries, Ltd.: The Kaizen Program." Harvard Business School Case 195-078, August 1994. View Details
- Cooper, Robin, and Robert S. Kaplan. "Mitsubishi Kasei Corporation: Product Line Cost System." Harvard Business School Case 195-066, August 1994. View Details
- Cooper, Robin, and Robert S. Kaplan. "Taiyo Group, The: The Bunsha Philosophy TN." Harvard Business School Teaching Note 195-081, August 1994. View Details
- Cooper, Robin, and Robert S. Kaplan. "Yamanouchi Pharmaceutical Co., Ltd." Harvard Business School Case 195-086, August 1994. View Details
- Cooper, Robin, and Robert S. Kaplan. "Citizen Watch Co., Ltd.: Cost Reduction for Mature Products." Harvard Business School Case 194-033, March 1994. View Details
- Hutton, Amy P., and Robert S. Kaplan. "Romeo Engine Plant." Harvard Business School Case 194-032, November 1993. (Revised March 1997.) View Details
- Kaplan, Robert S., and Amy P. Hutton. "Peoria Engine Plant (A) and (B) TN." Harvard Business School Teaching Note 193-186, June 1993. (Revised March 1997.) View Details
- Goldberg, Ray A., and Robert S. Kaplan. "Cott Corp.: Private Label in the 1990s." Harvard Business School Case 594-031, September 1993. (Revised December 1993.) View Details
- Kaplan, Robert S., and Ray A. Goldberg. "The Private Label Movement." Harvard Business School Background Note 594-039, September 1993. View Details
- Kaplan, Robert S. "Chadwick, Inc.: The Balanced Scorecard." Harvard Business School Case 193-091, January 1993. (Revised April 1993.) View Details
- Kaplan, Robert S. "Burlington Northern: The ARES Decision (B), Abridged." Harvard Business School Case 193-090, January 1993. View Details
- Hutton, Amy P., and Robert S. Kaplan. "Peoria Engine Plant (B)." Harvard Business School Supplement 193-083, December 1992. (Revised May 1999.) View Details
- Kaplan, Robert S., and Amy P. Hutton. "Peoria Engine Plant (A)." Harvard Business School Case 193-082, December 1992. (Revised March 1997.) View Details
- Kaplan, Robert S. "Euclid Engineering." Harvard Business School Case 193-031, November 1992. (Revised June 1993.) View Details
- Kaplan, Robert S. "Porsche AG." Harvard Business School Case 193-071, December 1992. (Revised May 1993.) View Details
- Kaplan, Robert S., and Julie H. Hertenstein. "Burlington Northern: The ARES Decision (A) and (B) TN." Harvard Business School Teaching Note 193-034, September 1992. View Details
- Cooper, Robin, and Robert S. Kaplan. "Tektronix: Portable Instruments Division (A), Teaching Note." Harvard Business School Teaching Note 191-189, April 1991. (Revised May 1999.) View Details
- Kaplan, Robert S. "Manufacturers Hanover Corp.: Customer Profitability Report, Teaching Note." Harvard Business School Teaching Note 191-208, May 1991. (Revised May 1999.) View Details
- Kaplan, Robert S. "Winchell Lighting, Inc. (A) and (B) TN." Harvard Business School Teaching Note 192-034, July 1991. (Revised May 1999.) View Details
- Kaplan, Robert S. "Maxwell Appliance Controls." Harvard Business School Case 192-058, October 1991. (Revised September 1998.) View Details
- Kaplan, Robert S. "Bureau of Engraving and Printing, The: Determining the True Cost of Money (A)." Harvard Business School Case 191-094, May 1991. View Details
- Kaplan, Robert S. "Bureau of Engraving and Printing, The: Determining the True Cost of Money (B)." Harvard Business School Supplement 191-095, May 1991. View Details
- Hertenstein, Julie H., and Robert S. Kaplan. "Burlington Northern: The ARES Decision (A)." Harvard Business School Case 191-122, February 1991. View Details
- Hertenstein, Julie H., and Robert S. Kaplan. "Burlington Northern: The ARES Decision (B)." Harvard Business School Case 191-123, February 1991. View Details
- Kaplan, Robert S. "Kanthal (A) and (B), Teaching Note." Harvard Business School Teaching Note 190-115, February 1990. (Revised May 1999.) View Details
- Kaplan, Robert S. "Texas Eastman Co., Teaching Note." Harvard Business School Teaching Note 191-064, September 1990. (Revised May 1999.) View Details
- Kaplan, Robert S. "Metabo GmbH & Co. KG, Teaching Note." Harvard Business School Teaching Note 191-098, November 1990. (Revised May 1999.) View Details
- Kaplan, Robert S. "Analog Devices, Inc.: The Half-Life System, Teaching Note." Harvard Business School Teaching Note 191-103, November 1990. (Revised May 1999.) View Details
- Kaplan, Robert S. "Siemens Electric Motor Works (A) (Abridged)." Harvard Business School Case 191-006, July 1990. (Revised October 1997.) View Details
- Kaplan, Robert S. "Analog Devices, Inc.: The Half-Life System." Harvard Business School Case 190-061, March 1990. (Revised June 1993.) View Details
- Kaplan, Robert S. "Manufacturers Hanover Corp.: Customer Profitability Report." Harvard Business School Case 191-068, October 1990. View Details
- Kaplan, Robert S. "Kanthal (A)." Harvard Business School Case 190-002, July 1989. (Revised April 2001.) View Details
- Kaplan, Robert S. "Metabo GmbH & Co. KG." Harvard Business School Case 189-146, March 1989. (Revised March 1999.) View Details
- Kaplan, Robert S. "Kanthal (B)." Harvard Business School Supplement 190-003, July 1989. (Revised August 1993.) View Details
- Kaplan, Robert S. "Texas Eastman Co." Harvard Business School Case 190-039, October 1989. (Revised June 1993.) View Details
- Kaplan, Robert S. "Texas Instruments: Cost of Quality (B)." Harvard Business School Case 189-111, April 1989. (Revised January 1990.) View Details
- Kaplan, Robert S. "Tektronix: Portable Instruments Division (B), Teaching Note." Harvard Business School Teaching Note 189-055, May 1989. View Details
- Kaplan, Robert S. "MRC, Inc. (Consolidated), Teaching Note." Harvard Business School Teaching Note 289-055, May 1989. View Details
- Kaplan, Robert S. "Texas Instruments: Cost of Quality (A) and (B), Teaching Note." Harvard Business School Teaching Note 189-112, April 1989. View Details
- Kaplan, Robert S. "Mueller-Lehmkuhl GmbH (Abridged)." Harvard Business School Case 189-008, July 1988. (Revised January 1989.) View Details
- Kaplan, Robert S. "Wilmington Tap and Die (Abridged)." Harvard Business School Case 189-032, July 1988. (Revised January 1989.) View Details
- Kaplan, Robert S. "Texas Instruments: Cost of Quality (A)." Harvard Business School Case 189-029, August 1988. (Revised November 1988.) View Details
- Kaplan, Robert S. "American Bank, Teaching Note." Harvard Business School Teaching Note 189-101, November 1988. View Details
- Kaplan, Robert S. "Ingersoll Milling Machine Co., Teaching Note." Harvard Business School Teaching Note 188-053, January 1988. View Details
- Kaplan, Robert S. "John Deere Component Works (A) and (B), Teaching Note." Harvard Business School Teaching Note 188-049, December 1987. (Revised May 1999.) View Details
- Kaplan, Robert S. "John Deere Component Works (A)." Harvard Business School Case 187-107, May 1987. (Revised November 1998.) View Details
- Kaplan, Robert S. "John Deere Component Works (B)." Harvard Business School Case 187-108, June 1987. (Revised May 1990.) View Details
- Cooper, Robin, and Robert S. Kaplan. "Winchell Lighting, Inc. (A)." Harvard Business School Case 187-074, April 1987. (Revised October 1989.) View Details
- Kaplan, Robert S. "American Bank." Harvard Business School Case 187-194, June 1987. (Revised August 1988.) View Details
- Cooper, Robin, and Robert S. Kaplan. "Winchell Lighting, Inc. (B)." Harvard Business School Supplement 187-075, April 1987. (Revised June 1987.) View Details
- Kaplan, Robert S. "Union Pacific (A), (B), and Introduction, Teaching Note." Harvard Business School Teaching Note 187-058, November 1986. (Revised May 1999.) View Details
- Kaplan, Robert S. "Union Pacific, Introduction." Harvard Business School Case 186-176, January 1986. (Revised April 1988.) View Details
- Cooper, Robin, and Robert S. Kaplan. "Ingersoll Milling Machine Co." Harvard Business School Case 186-189, February 1986. (Revised June 1987.) View Details
- Kaplan, Robert S. "Union Pacific (A)." Harvard Business School Case 186-177, January 1986. (Revised June 1986.) View Details
- Kaplan, Robert S. "Union Pacific (B)." Harvard Business School Case 186-178, January 1986. (Revised June 1986.) View Details
- Presentations
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- Kaplan, Robert S. "Comments on 'The Commission on Auditors' Responsibilites: Report of Tentative Conclusions." Paper presented at the Stanford Lecture in Accounting, Price Waterhouse Foundation, April 01, 1997. View Details
- Kaplan, Robert S. "Keynote Address." In The Total Quality Forum: Forging Strategic Links with Higher Education: A Report of Proceedings. Procter & Gamble Company, Cincinnati, OH, August 6–8, 1991. (pp. 4-10.) View Details
- Kaplan, Robert S. "Developing a Financial Planning Model for An Analytic Review: A Feasibility Study." Paper presented at the Symposium on Audit Research, University of Illinois at Urbana-Champaign, Urbana, January 01, 1979. View Details
- Kaplan, Robert. "Applications of Quantitative Models in Managerial Accounting: A State of the Art Survey." Lecture at the University of Wisconsin Robert Beyer Lecture Series, University of Wisconsin, 1977. View Details
- Kaplan, Robert S. "The Roles for Research and Development in Auditing." Paper presented at the Symposium on Audit Research, University of Illinois at Urbana-Champaign, Urbana, January 01, 1977. View Details
- Other Publications and Materials
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- Kaplan, Robert, Robert C. Merton, and Scott Richard. "Disclose the Fair Value of Complex Securities." Financial Times Ltd., August 2009. (op-ed.) View Details
- Salmon, Walter J., Robert S. Kaplan, and Marci K. Dew. "The Economics of Variety." Report, Food Marketing Institute, Washington, D.C., January 1999. View Details
- Kaplan, Robert S. "Indexing Social Security: An Analysis of the Issues." American Enterprise Institute for Public Policy Research, Washington, D.C., January 1977. View Details
- Kaplan, Robert S. "Financial Crisis in the Social Security System." Domestic Affairs Studies, American Enterprise Institute for Public Policy Research, Washington, D.C., September 1976. View Details
- Kaplan, Robert S. "Tax Policies of U.S. and Foreign Nations in Support of R&D and Innovation." Report, National Science Foundation, January 1976. View Details
- Kaplan, Robert S., and Roman L. Weil. "An Actuarial Audit of the Social Security System." Report, U.S. Dept. of the Treasury, September 1974. View Details
- Research Summary
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Kaplan introduced time-driven activity-based costing (TDABC) to provide the cost component in Michael Porter's Value Based Health Care framework of delivering superior patient outcomes at lower societal cost. TDABC is becoming the global standard for health care costing. Kaplan also promotes the greater use of Patients Reported Outcome Measures (PROMs) and replacing fee-for-service with value-based bundled payments. Kaplan and Oxford (Blavatnik School of Government) professor Karthik Ramanna created the E-liability carbon accounting method, the first system to accurately measure and report corporate greenhouse gas emissions across corporate supply and distribution chains. The approach, readily extendible to societal and other environmental outcomes, is the first rigorous approach for ESG reporting. Recent advances include E-asset accounting for carbon offsets, and a framework for disclosing downstream carbon emissions. In a third research stream, conducted as Palladium thought leader, Kaplan extends the Balanced Scorecard strategy execution for inclusive-growth regional ecosystems. These generate strong financial returns while transforming the socio-economic and environmental conditions of residents in low-income communities around the world. He also continues research and teaching on enterprise risk management with Anette Mikes and Dutch Leonard.Kaplan's research on performance management systems includes further applications of strategy maps and The Balanced Scorecard for effective strategy execution. His recent research encompasses using strategy maps and scorecards for inter-organizational alignment particularly for creating shared value with customers, suppliers, strategic alliance partners, and communities. In another stream of work, Kaplan is demonstrating how to integrate enterprise risk management into the BSC strategy execution system.Robert S. Kaplan continues to explore the design and use of activity-based cost management systems for manufacturing and service companies. His most recent work, done collaboratively with Professor Michael E. Porter, applies time-driven activity-based costing (TDABC) to measure and manage the costs of health care delivery. Currently, he is leading pilot projects in about a dozen hospitals to demonstrate the feasibility and benefits of this approach.Along with Assistant Professor Anette Mikes and Associate Professor Dennis Campbell, Kaplan continues to explore how companies can implement risk management processes that reflect their strategies. The research involves case writing, teaching in executive program, and writing articles for general managers and risk professionals.
- Awards & Honors
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Awarded a Doctor Oeconomicae Honoris Causa from Prague University of Economics and Business in 2021.Inducted into the Thinkers50 Hall of Fame in 2013 with David Norton.Awarded a Doctor Honoris Causa from the University of Waterloo in 2008.Received the 2008 Champion of Workplace Learning and Performance Award (with David P. Norton) from the American Society for Training and Development.Winner of the 1999 Lybrand Certificate of Merit Award presented by the Institute of Management Accountants for "Transfer Pricing with ABC" (with Dan Weiss and Eyal Desheh, Management Accounting, May 1997).Winner of the 1998 Notable Contributions to Management Accounting Literature Award from the Management Accounting Section of the American Accounting Association for The Balanced Scorecard: Translating Strategy into Action (with David P. Norton, Harvard Business School Press, 1996).Nominated as the 1996 Finalist for the Financial Times/Booz-Allen & Hamilton Global Business Book Award for The Balanced Scorecard: Translating Strategy into Action (with David P. Norton, Harvard Business School Press, 1996).Winner of the 1993 Notable Contributions to Management Accounting Literature Award from the Management Accounting Section of the American Accounting Association for Implementing Activity-Based Cost Management: Moving from Analysis to Action (with Robin Cooper, Larry Maisel, Eileen Morrissey, and Ronald M. Oehm, Institute of Management Accountants, 1992).
- Areas of Interest
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- activity-based costing and management
- balanced scorecard
- environmental, social, and governance (ESG)
- risk management
- strategy implementation
- business transformation
- customer profitability analysis
- customer relationship management
- management accounting and control systems
- nonprofit governance
- performance management
- performance measurement
- process improvement
- social enterprise
- strategic change
- health care
- nonprofit industry
Additional TopicsIndustries