Publications

April 2005 (Revised May 2005)
Case

Executive Compensation at General Electric (A)

By: V.G. Narayanan and Michele Jurgens

Faced with falling share prices and the critical eye of the media focused on Jack Welch's retirement plan, newly appointed CEO Jeff Immelt had the challenge of reassessing GE as a leader of corporate integrity and good governance. Presents the changes Immelt initiated... View Details

Keywords: Executive Compensation; Employee Stock Ownership Plan; Governing and Advisory Boards; Media; Governance; Corporate Accountability

April 2005 (Revised May 2005)
Supplement

Executive Compensation at General Electric (B)

By: V.G. Narayanan and Michele Jurgens

Supplements the (A) case. View Details

Keywords: Executive Compensation; Electronics Industry

March 2005
Case

Henkel Iberica (A)

By: Francisco de Asis Martinez-Jerez, V.G. Narayanan and Lisa Brem

In 2002, Esteban Garriga, customer service director at Henkel Iberica, questions whether Collaborative Planning, Forecasting, and Replenishment (CPFR) would help manage retail promotions and limit their impact on the stock-outs and obsolete inventory. Describes the... View Details

Keywords: Business Subsidiaries; Forecasting and Prediction; Price; Distribution Channels; Strategic Planning; Commercialization; Valuation; Rail Industry; Germany; Spain

March 2005
Supplement

Henkel Iberica (B)

By: Francisco de Asis Martinez-Jerez, V.G. Narayanan and Lisa Brem

Supplements the (A) case. View Details

Keywords: Rail Industry; Germany; Spain

January 2005
Article

Agency Costs in a Supply Chain with Demand Uncertainty and Price Competition

By: V.G. Narayanan, Ananth Raman and J. Singh

Keywords: Cost; Supply Chain; Risk and Uncertainty; Price; Competition

November 2004
Article

Aligning Incentives in Supply Chains

By: V.G. Narayanan and Ananth Raman

Keywords: Motivation and Incentives; Supply Chain

October 2004 (Revised January 2006)
Tutorial

Introduction to Responsibility Accounting Systems

By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens

Responsibility accounting systems generate financial and related nonfinancial information about the actual and planned activities of a company's responsibility centers--organizational units headed by managers responsible for a unit's performance. The principal... View Details

Keywords: Business or Company Management; Cost Accounting; Governance Controls; Financial Reporting; Performance Evaluation; Budgets and Budgeting; Planning

September 2004 (Revised January 2006)
Tutorial

Introduction to Cost Accounting Systems

By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens

Covers the basics of cost system design, demonstrating in a clear, step-by-step fashion how costs are assigned to cost objects. Key concepts include direct and indirect costs, two-stage allocation, cost pools, and cost drivers. Also provides a brief review of several... View Details

Keywords: Cost Accounting; Cost; System

Article

Contracting in a Supply Chain with Stochastic Demand and Substitute Products

By: Santiago Kraiselburd, V.G. Narayanan and Ananth Raman

Keywords: Supply Chain; Product

January 2004 (Revised August 2007)
Teaching Note

Internet Customer Acquisition Strategy at Bankinter (TN)

By: Francisco de Asis Martinez-Jerez and V.G. Narayanan

Teaching Note to (9-103-021). View Details

Keywords: Banking Industry; Information Technology Industry; Spain

January 2004 (Revised July 2006)
Case

Executive Remuneration at Reckitt Benckiser plc

By: Jay W. Lorsch, V.G. Narayanan, Krishna G. Palepu, Lisa Brem and Ashley Robertson

Reckitt Benckiser plc has developed an executive compensation system. This case outlines the structure of the system, its emphasis on performance-based pay and a global outlook, and explains the role of the human resources department, the board of directors, and... View Details

Keywords: Governing and Advisory Boards; Employee Relationship Management; System; Executive Compensation; Retention; Performance; Human Resources; Recruitment; Business and Shareholder Relations

September 2003
Case

Executive Compensation at Reckitt Benckiser plc

By: V.G. Narayanan, Krishna G. Palepu and Lisa Brem

Investors felt betrayed by the increasingly lucrative pay packages awarded to CEOs and other top executives at multinational companies. Yet, board members charged with adequately rewarding executives were forced to compete with rising packages of salaries and stock... View Details

Keywords: Design; Stock Options; Investment Activism; Corporate Accountability; Compensation and Benefits; Employee Stock Ownership Plan; Management Teams; Business and Shareholder Relations; Consumer Products Industry; Netherlands; United States

June 2003
Module Note

Control in Inter-organizational Settings

Describes the main themes of the module on control in interorganizational settings, which instructors can teach as part of a second-year MBA course on control. Identifies the root causes of control problems in interorganizational settings and identifies principles for... View Details

Keywords: Curriculum and Courses; Governance Controls; Policy; Organizational Design; Problems and Challenges

June 2003
Module Note

Design and Implementation of Activity-Based Cost Systems

Describes the main themes of the module on the design and implementation of an activity-based costing (ABC) system. Instructors can teach this module to second-year MBA students who have been exposed to activity-based costing in their first-year core accounting... View Details

Keywords: Cost Accounting

June 2003
Article

Activity Based Pricing in a Monopoly

Keywords: Price; Monopoly

May 2003
Background Note

How to Induce Retailers to Reduce Stockouts?

Describes how the lack of incentive alignment between retailers and their vendors can lead to stockouts. Also describes various means to reduce incentive misalignment and hence stockouts. View Details

Keywords: Motivation and Incentives; Supply Chain Management; Order Taking and Fulfillment; Distribution; Alignment; Business Strategy; Consumer Products Industry; Industrial Products Industry; Retail Industry