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  • December 2018
  • Supplement

The Global-Local Tension: Vodafone CEO Vittorio Colao Leading with 'International Values and Local Roots' (B)

By: Tsedal Neeley
Vittorio Colao, CEO of telecommunication giant Vodafone, must respond to reports of disturbing accounting practices at two of Vodafone’s operating companies. In one case, €60 million have been misreported due to a series of failures to check manual accounting... View Details
Keywords: GLOBAL-LOCAL; Global Identity; Local Identity; Accounting Discrepency; Globalization; Leadership; Trust; Organizational Culture; Organizational Design; Organizations; Identity; Local Range; Global Range; Values and Beliefs; Accounting Audits
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  • December 2018
  • Case

The Global-Local Tension: Vodafone CEO Vittorio Colao Leading with 'International Values and Local Roots' (A)

By: Tsedal Neeley
Vittorio Colao, CEO of telecommunication giant Vodafone, must respond to reports of disturbing accounting practices at two of Vodafone’s operating companies. In one case, €60 million have been misreported due to a series of failures to check manual accounting... View Details
Keywords: GLOBAL-LOCAL; Organization Culture; Global Identity; Local Identity; Accounting Discrepency; Globalization; Leadership; Trust; Organizational Culture; Organizational Design; Organizations; Identity; Local Range; Global Range; Values and Beliefs; Accounting Audits
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  • February 2025 (Revised March 2025)
  • Case

Accounting for Bitcoin at Block

By: Charles C.Y. Wang, Seil Kim and Sa-Pyung Sean Shin
Abstract: This case explores Block Inc.'s accounting practices for Bitcoin transactions and their impact on financial reporting. Following a 10% stock price drop after missing revenue estimates in Q3 2024, Block faced scrutiny over its Bitcoin-driven revenue model.... View Details
Keywords: Cryptocurrency; Bitcoin
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  • Research Summary

Complement Distribution on Platforms: Browser Wars from an Industry Perspective

Empirical analysis of diffusion of new technolgoies, such as the browser, accounting for quality and distribution channels. Joint work with Tim Bresnahan. Exploits discrepancies in survey data to examine the role of information and awareness in consumer choice for... View Details
  • 2012
  • Chapter

Integrated Reporting Requires Integrated Assurance

By: Robert G. Eccles, Michael P. Krzus and Liv A. Watson
In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed heavily on the minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and... View Details
Keywords: Risk Management; Crime and Corruption; Integrated Corporate Reporting; Governance Compliance; Organizational Culture; Management Systems; Laws and Statutes; Information Management; Accounting Audits; Financial Crisis
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  • 17 Jan 2024
  • Research & Ideas

Are Companies Getting Away with 'Cheap Talk' on Climate Goals?

Companies regularly set ambitious climate goals, but these plans often end up like many people’s New Year’s resolutions: unmet aspirations that quietly fizzle out. While companies often gain positive media attention by trumpeting plans for reducing greenhouse gas... View Details
Keywords: by Tim Gray
  • 29 Mar 2012
  • Working Paper Summaries

An Exploration of Luxury Hotels in Tanzania

Keywords: by Diego A. Comin; Entertainment & Recreation
  • 28 Oct 2014
  • First Look

First Look: October 28

associated with high used ship prices and heightened industry investment in new ships, but we forecast low future returns. We propose and estimate a behavioral model of industry cycles that can account for the evidence. In our model,... View Details
Keywords: Carmen Nobel
  • 15 Sep 2008
  • Research & Ideas

The Coming Transformation of Social Enterprise

nation's social enterprise organizations. Today, the United States has more than 1.4 million non-profit organizations, and they account for 5 percent of GDP. Annual contributions have grown faster than the economy for years, and experts... View Details
Keywords: by Roger Thompson
  • 24 Feb 2015
  • First Look

First Look: February 24

adequacy, actuarial standards, accounting standards, and auditing practice. In these areas, corporate managers and financial experts such as auditors and bankers possess the technical expertise necessary for informed regulation, enjoy... View Details
Keywords: Sean Silverthorne
  • 26 Mar 2018
  • Research & Ideas

To Motivate Employees, Give an Unexpected Bonus (or Penalty)

Gallani, an assistant professor in the Accounting and Management Unit at Harvard Business School. How much those systems spur employees, however, may depend on how fair employees perceive them to be. “We have a tendency to attribute... View Details
Keywords: by Michael Blanding; Manufacturing
  • 20 Dec 2006
  • Op-Ed

Investors Hurt by Dual-Track Tax Reporting

parallel universes. Large, unexplained gaps—more than $100 billion—have developed between the profits reported to capital markets and to tax authorities. These discrepancies can no longer be explained by accepted differences between the... View Details
Keywords: by Mihir Desai
  • 08 May 2013
  • Research & Ideas

A Company’s Evolving View of Gender Equity

change, the researchers found a repeating cycle. Shifts in societal discourse on gender and work would be accompanied by the company noting discrepancies between its own expectations and outcomes, sparking an analysis phase and subsequent... View Details
Keywords: by Martha Lagace; Accounting
  • 18 Jul 2018
  • Research & Ideas

No More General Tso's? A Threat to 'Knowledge Recombination'

South Africa in the late 19th century, they brought with them accounting practices such as “double-entry” bookkeeping, which changed the country’s financial system. More recently, hundreds of Soviet mathematicians came to the United... View Details
Keywords: by Michael Blanding; Accounting; Accounting; Accounting
  • 02 Nov 2009
  • Research & Ideas

Shareholders Need a Say on Pay

says Ferri. There is the question of how to best align the interests of management and shareholders to incentivize long-term performance. Then there's the larger debate over the government's role in issuing limits on the huge pay View Details
Keywords: by Julia Hanna; Financial Services
  • 21 Dec 2010
  • First Look

First Look: December 21

the period from 1996 to 2005 to test the hypothesized relationships. How Managers Use Multiple Media: Discrepant Events, Power and Timing in Redundant Communication Authors:P.M. Leonardi, T.B. Neeley, and E.M. Gerber... View Details
  • 14 Apr 2009
  • First Look

First Look: April 14, 2009

that scale recalibration cannot account for discrepant QoL ratings between patients and nonpatients. More generally, this study presents a new approach for measuring well-being that is not subject to the... View Details
Keywords: Martha Lagace
  • 29 Jan 2019
  • First Look

New Research and Ideas, January 29, 2019

of the “benevolent dictator.” Colao is acutely aware that his response to the accounting discrepancies will be a referendum on his leadership for over 120,000 employees worldwide. If he doesn’t make the... View Details
Keywords: Dina Gerdeman
  • 24 Apr 2012
  • First Look

First Look: April 24

minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and accounting irregularities can go unnoticed. However, when revenue and cash flow decline,... View Details
Keywords: Carmen Nobel
  • 21 Jan 2009
  • First Look

First Look: January 21, 2009

sentiment. One explanation for this discrepancy is that consumers are motivated to use moral disengagement strategies to reduce cognitive dissonance when their desire for a product conflicts with their moral standards. In two studies we... View Details
Keywords: Martha Lagace

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