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  • All HBS Web  (526)
    • News  (126)
    • Research  (255)
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  • Faculty Publications  (146)

Show Results For

  • All HBS Web  (526)
    • News  (126)
    • Research  (255)
    • Events  (6)
    • Multimedia  (3)
  • Faculty Publications  (146)
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  • September 2001
  • Background Note

Accounting for Computer Software Development Costs

By: Robert S. Kaplan and Tatiana Sandino
Summarizes the debate on accounting for computer software development costs. Provides a historical description of the development of standards on accounting of computer software development costs, both in the United States and internationally. Describes how, after much... View Details
Keywords: Accounting; Information Technology Industry; Accounting Industry; United States
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Kaplan, Robert S., and Tatiana Sandino. "Accounting for Computer Software Development Costs." Harvard Business School Background Note 102-034, September 2001.
  • January 2018 (Revised August 2020)
  • Background Note

Continuous Software Development: Agile's Successor

By: Jeffrey J. Bussgang, Samuel Clemens and Olivia Hull
In recent years, the twin software development methodologies of continuous delivery and continuous deployment have risen to prominence in the start-up world and beyond. These methods have enabled technology companies large and small to accelerate their product... View Details
Keywords: Continuous Improvement; Continuous Development; Continuous Delivery; Continuous Integration; Product Development Processes; Computer Programming; Agile; Waterfall; Software Applications; Software Engineering; Applications and Software; Information Technology; Technological Innovation; Product Development; Customer Focus and Relationships; Entrepreneurship; Organizational Change and Adaptation; Organizational Structure; Quality; Product Marketing; Product; Infrastructure; Information Infrastructure; Computer Industry; Computer Industry; Computer Industry; Computer Industry; Massachusetts; Boston
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Bussgang, Jeffrey J., Samuel Clemens, and Olivia Hull. "Continuous Software Development: Agile's Successor." Harvard Business School Background Note 818-055, January 2018. (Revised August 2020.)
  • February 1998
  • Article

Computer Software Company Earnings Revisions may be Needed

By: David F. Hawkins
Keywords: Applications and Software; Business Earnings
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Hawkins, David F. "Computer Software Company Earnings Revisions may be Needed." Accounting Bulletin, no. 62 (February 1998).
  • August 2003 (Revised September 2003)
  • Case

Tower Software

Tower Software (TS) is a publicly traded corporation engaged in multiple facets of the computer software business. Its flagship product, TS SERVE, is a successful proprietary network operating system. TS also develops and sells applications software for word... View Details
Keywords: Applications and Software; Product Launch; Web Services Industry; Information Technology Industry
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Bagley, Constance E. "Tower Software." Harvard Business School Case 804-047, August 2003. (Revised September 2003.)
  • January 1993 (Revised May 2004)
  • Case

Adventurous Computer Games, Inc.

By: William J. Bruns Jr.
A new company producing computer games must begin to capitalize computer software development cost. To do so requires a cost accounting system, decisions about which costs to capitalize, and how to match costs to future revenues. Teaches accounting standards for... View Details
Keywords: Product Development; Applications and Software; Cost Accounting; Business Startups; Information Technology Industry
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Bruns, William J., Jr. "Adventurous Computer Games, Inc." Harvard Business School Case 193-088, January 1993. (Revised May 2004.)
  • March 1998
  • Article

Computer Software Accounting Review: Closing the Loop but not Eliminating the Problem

By: David F. Hawkins
Keywords: Applications and Software; Accounting
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Hawkins, David F. "Computer Software Accounting Review: Closing the Loop but not Eliminating the Problem." Accounting Bulletin, no. 64 (March 1998).
  • September 1998 (Revised October 1998)
  • Case

Adventurous Computer Games, Inc. (Abridged)

By: William J. Bruns Jr.
A new company that manufactures computer games must begin to capitalize computer software development costs. Issues that must be addressed include the effects of capitalization and decisions about how to match costs with future revenues. View Details
Keywords: Cost; Applications and Software; Accounting; Revenue
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Bruns, William J., Jr. "Adventurous Computer Games, Inc. (Abridged)." Harvard Business School Case 199-020, September 1998. (Revised October 1998.)
  • August 2016 (Revised November 2019)
  • Case

eSig: Growth Analysis

By: Mark Roberge and Tom Eisenmann
eSig, an early-stage startup, offers an electronic signature application as a "freemium" product, i.e., users can upgrade from a free basic version to a premium version by paying a subscription fee. Using 9 months of data from 50,000 user activations (available as a... View Details
Keywords: Esignature; Computer Software; Business or Company Management; Marketing Channels; Applications and Software; Business Startups; Computer Industry
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Roberge, Mark, and Tom Eisenmann. "eSig: Growth Analysis." Harvard Business School Case 817-009, August 2016. (Revised November 2019.)
  • January 2002 (Revised March 2004)
  • Case

Computer Associates International, Inc.

In late 2000, Computer Associates (CA) changed its business model and the way it recognized revenue, ostensibly to better serve its stakeholders. The new subscription-based license model offered customers greater flexibility. Clients could subscribe to any CA software... View Details
Keywords: Business Model; Valuation; Corporate Disclosure; Revenue Recognition; Corporate Governance; Technology Industry
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Hutton, Amy P., and Suma Raju. "Computer Associates International, Inc." Harvard Business School Case 102-061, January 2002. (Revised March 2004.)
  • August 2016 (Revised November 2019)
  • Supplement

eSig: Growth Analysis

By: Mark N. Roberge and Thomas R. Eisenmann
eSig, an early-stage startup, offers an electronic signature application as a "freemium" product, i.e., users can upgrade from a free basic version to a premium version by paying a subscription fee. Using 9 months of data from 50,000 user activations, available as a... View Details
Keywords: Esignature; Computer Software; Entrepreneurship; Business Startups; Management; Marketing Channels; Applications and Software; Computer Industry; United States
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Roberge, Mark N., and Thomas R. Eisenmann. "eSig: Growth Analysis." Harvard Business School Spreadsheet Supplement 817-701, August 2016. (Revised November 2019.)
  • January 1998 (Revised February 1998)
  • Case

Timberjack Parts: Packaged Software Selection Project

By: F. Warren McFarlan, Mark Keil and Darryl S. Romanow
This case provides a realistic, current, and detailed view of software procurement in an international business environment where the competition in enterprise-wide software solutions is growing. Focuses on the selection of packaged software to serve multiple sites... View Details
Keywords: Applications and Software; Information Technology; Analytics and Data Science; Multinational Firms and Management; Operations; Management Practices and Processes; Computer Industry; Computer Industry
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McFarlan, F. Warren, Mark Keil, and Darryl S. Romanow. "Timberjack Parts: Packaged Software Selection Project." Harvard Business School Case 398-085, January 1998. (Revised February 1998.)
  • 19 Jul 2020
  • Working Paper Summaries

Open Source Software and Global Entrepreneurship

Keywords: by Nataliya Langburd Wright, Frank Nagle, and Shane Greenstein; Computer
  • 15 Jan 2007
  • Research & Ideas

The Business of Free Software

proprietary software portfolios to invest in open source software (OSS) projects that can sometimes seem unrelated to their core business. "This new reality upends the classic rules of strategy,"... View Details
Keywords: by Julia Hanna; Computer
  • 24 Feb 2020
  • Research & Ideas

The Hidden Vulnerabilities of Open Source Software

Commonly used free and open source software (FOSS) is one of the most significant technological trends of the decade. After all, 80-90 percent of a typical application contains FOSS components. And that trend is only increasing with its... View Details
Keywords: by Frank Nagle and Jenny Hoffman; Computer
  • 25 Sep 2006
  • Research & Ideas

How Software Platforms Revolutionize Business

You can't see them, but we've all used "software platforms" over the last few decades, whether they are embedded in the Windows operating system, a cell phone, or game machine. In a new book, the authors term software platforms... View Details
Keywords: by Sean Silverthorne; Video Game; Web Services
  • 30 Jun 2003
  • Research & Ideas

Computer Security is For Managers, Too

an important customer demands a change, or a software vendor releases a new patch—the list can go on and on. But no matter the reasons, it's crucial to document every modification. That way, if your View Details
Keywords: by Robert D. Austin & Christopher A.R. Darby
  • January 1990 (Revised February 1990)
  • Case

MSA: The Software Company--Planning the AMAPs Product Line

By: Robert J. Dolan
MSA has commissioned a major market research study to assess demand potential for a computer software system designed for aerospace and defense contractors. Students must evaluate the results of the study (including a conjoint analysis) to assess whether MSA should... View Details
Keywords: Product; Marketing; Mathematical Methods; Software
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Dolan, Robert J. "MSA: The Software Company--Planning the AMAPs Product Line." Harvard Business School Case 590-069, January 1990. (Revised February 1990.)
  • 14 Apr 2008
  • Research & Ideas

The Surprising Right Fit for Software Testing

If there is one job that many software analysts and programmers cannot stand, it is testing software on the path to launch. The grinding concentration and repetitive nature of the tasks serve to drive many... View Details
Keywords: by Martha Lagace; Computer; Computer; Computer
  • Research Summary

Organisational Learning in Software Requirements Engineering and Management

The current research project addresses the continuing low success rate of software development projects, which has been frequently reported in empirical studies. For example, the 2004 Chaos Report by the Standish Group found that only 29% of 9,236 application... View Details

  • January 1985 (Revised November 1985)
  • Background Note

Note on the Microcomputer Software Industry--January 1982

By: William A. Sahlman
Contains a history of the microcomputer software industry from the mid-1970s through early 1982. During that period growth was explosive. Many new companies were formed. However, the eventual structure of the industry was not yet clear. No truly dominant firms had... View Details
Keywords: Industry Growth; Business Strategy; Software; Computer Industry
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Sahlman, William A. "Note on the Microcomputer Software Industry--January 1982." Harvard Business School Background Note 285-095, January 1985. (Revised November 1985.)
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