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- News (179)
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- August 2000 (Revised February 2001)
- Background Note
Revenue Recognition
By: Paul M. Healy
This case discusses revenue recognition in straightforward situations and then considers revenue transactions that may be more complex to record. Revenue recognition criteria can be implemented for the following situations: 1) Customers pay prior to delivery; 2)... View Details
Healy, Paul M. "Revenue Recognition." Harvard Business School Background Note 101-017, August 2000. (Revised February 2001.)
- August 2000 (Revised February 2001)
- Background Note
Expense Recognition
By: Paul M. Healy and Preeti Choudhary
Recording expenses is not often clear-cut and can require considerable management judgment. This case discusses expense recognition in straightforward situations and then considers expense transactions that may be more complex to record. It uses examples that include... View Details
Healy, Paul M., and Preeti Choudhary. "Expense Recognition." Harvard Business School Background Note 101-015, August 2000. (Revised February 2001.)
- February 2003 (Revised February 2006)
- Exercise
Revenue Recognition Exercises
The difference between the Financial Accounting Standards Board's Concept Statements #5 and #6 is explored as it pertains to revenue recognition and expense recognition. View Details
Keywords: Revenue Recognition
"Revenue Recognition Exercises." Harvard Business School Exercise 103-065, February 2003. (Revised February 2006.)
- 2020
- Working Paper
Recognition Incentives for Internal Crowdsourcing: A Field Experiment at NASA
By: Jana Gallus, Olivia S. Jung and Karim R. Lakhani
What might motivate employees to participate in internal crowdsourcing, a peer-based approach to innovation? Should organizations use incentives that are congruent with their established hierarchical structures, or should they use incentives that are aligned with the... View Details
Keywords: Online Platforms; Employee Engagement; Managerial Recognition; Innovation and Management; Employees; Motivation and Incentives
Gallus, Jana, Olivia S. Jung, and Karim R. Lakhani. "Recognition Incentives for Internal Crowdsourcing: A Field Experiment at NASA." Harvard Business School Working Paper, No. 20-059, November 2019. (Revised May 2020.)
- August 2018 (Revised July 2020)
- Case
Revenue Recognition at HBP
By: Paul Healy and Siko Sikochi
In early 2014, Paul Bills, CFO of Harvard Business Publishing (HBP), sat down with David Wan, the company’s CEO, to discuss budget preparations for the coming year. Bills noted that the performance of Corporate Learning, one of HBP’s three business units, would be... View Details
Keywords: Accrual Accounting; Budgets and Budgeting; Revenue Recognition; Financial Reporting; Publishing Industry; Education Industry; United States
Healy, Paul, and Siko Sikochi. "Revenue Recognition at HBP." Harvard Business School Case 119-029, August 2018. (Revised July 2020.)
- November 2000 (Revised March 2001)
- Background Note
Revenue Recognition and Reporting
By: David F. Hawkins
Discusses revenue recognition and reporting rules, guidelines, and issues. A rewritten version of an earlier note. View Details
Hawkins, David F. "Revenue Recognition and Reporting." Harvard Business School Background Note 101-050, November 2000. (Revised March 2001.)
- 2017
- Other Teaching and Training Material
Financial Accounting Reading: Revenue Recognition
By: David F. Hawkins
The overarching goal of the revenue recognition chapter is to help students better understand the substance and implementation challenges of the joint FASB/IASB revenue recognition standard. This Reading includes four Interactive Illustrations: "Time Value of Money for... View Details
Hawkins, David F. "Financial Accounting Reading: Revenue Recognition." Core Curriculum Readings Series. Harvard Business Publishing 5066, 2017.
- December 2018 (Revised August 2022)
- Teaching Note
Revenue Recognition at HBP
By: Siko Sikochi and Paul Healy
In early 2014, Corporate Learning, one of three business units at Harvard Business Publishing (HBP), was in the process of revamping its flagship product, Harvard Manage-Mentor (HMM) from version 11.0 (HMM11) to version 12.0 (HMM12). The revamped software would be... View Details
- September 2014
- Case
Virtual Revenue Recognition
By: David F. Hawkins and Aldo Sesia
Hawkins, David F., and Aldo Sesia. "Virtual Revenue Recognition." Harvard Business School Case 115-011, September 2014.
- February 2003 (Revised March 2003)
- Background Note
Revenue Recognition Guidelines
This case presents a summary of the Financial Accounting Standards Board's Concept Statements #5 and #6. View Details
Miller, Gregory S., and Jacob Cohen. "Revenue Recognition Guidelines." Harvard Business School Background Note 103-066, February 2003. (Revised March 2003.)
- August 2006 (Revised August 2007)
- Case
Revenue Recognition Problems in the Communications Equipment Industry
By: Paul M. Healy and Arjuna J Costa
Designed to explore recognition issues in the context of a potential market downturn. In late 2000, Lucent Technologies reports multiple revisions to its recent financial results due to revenue recognition problems, leading to a dramatic decline in its stock price.... View Details
Keywords: Corporate Disclosure; Revenue Recognition; Policy; Supply and Industry; Performance; Communications Industry
Healy, Paul M., and Arjuna J Costa. "Revenue Recognition Problems in the Communications Equipment Industry." Harvard Business School Case 107-025, August 2006. (Revised August 2007.)
- August 2007 (Revised September 2007)
- Background Note
Negotiation Strategy: Pattern Recognition Game
By: Gregory M. Barron and Michael A. Wheeler
In negotiation, correctly identifying your counterpart's strategy is vital. Only then can you constructively influence their behavior-or adapt appropriately to what they are doing. This case-and its related computer-based exercise (Negotiation Strategy... View Details
Keywords: Negotiation; Behavior; Conflict and Resolution; Power and Influence; Strategy; Competition; Cooperation
Barron, Gregory M., and Michael A. Wheeler. "Negotiation Strategy: Pattern Recognition Game." Harvard Business School Background Note 908-015, August 2007. (Revised September 2007.)
- May 1985
- Background Note
Recognition and Analysis of Income
By: David F. Hawkins
Keywords: Theory
Hawkins, David F. "Recognition and Analysis of Income." Harvard Business School Background Note 185-119, May 1985.
- June 1985
- Background Note
Recognition and Evaluation of Contingencies
By: David F. Hawkins
Keywords: Risk and Uncertainty
Hawkins, David F. "Recognition and Evaluation of Contingencies." Harvard Business School Background Note 185-163, June 1985.
- 07 Jun 2010
- Research & Ideas
Improving Brand Recognition in TV Ads
Advertisers pay millions of dollars to air TV ads that, by some estimates, more than a third of viewers skip over with digital VCRs or by switching channels or tuning out altogether. New research by HBS professor Thales S. Teixeira offers a simple, inexpensive solution... View Details
- 2007
- Chapter
Team Emotion Recognition Accuracy and Team Performance
By: H. A. Elfenbein, J. T. Polzer and N. Ambady
Elfenbein, H. A., J. T. Polzer, and N. Ambady. "Team Emotion Recognition Accuracy and Team Performance." Chap. 4 in Research on Emotions in Organizations. Vol. 3, edited by N. M. Ashkanasy, W. J. Zerbe, and C. E.J. Härtel, 87–119. Amsterdam: Elsevier, 2007.
- March 29, 2021
- Editorial
Research: A Little Recognition Can Provide a Big Morale Boost
By: Shibeal O'Flaherty, Michael Sanders and A.V. Whillans
As organizations large and small face the twin challenges of increasingly strained budgets and burned out workforces, what can managers do to keep employees engaged—without breaking the bank? In this piece, the authors share new research on the power of symbolic awards... View Details
O'Flaherty, Shibeal, Michael Sanders, and A.V. Whillans. "Research: A Little Recognition Can Provide a Big Morale Boost." Harvard Business Review (website) (March 29, 2021).
- September 2007 (Revised June 2008)
- Teaching Note
Revenue Recognition Problems in the Communications Equipment Industry (TN)
By: Paul M. Healy
- March 2001
- Case
FIRST: For Inspiration and Recognition of Science and Technology
Describes some strategic and financial issues confronting the founder and executive director of a not-for-profit organization dedicated to improving awareness of and interest in science and technology among elementary and high school students. The organization sponsors... View Details
Keywords: Middle School Education; Finance; Nonprofit Organizations; Cognition and Thinking; Strategy; Technology
Sahlman, William A. "FIRST: For Inspiration and Recognition of Science and Technology." Harvard Business School Case 801-380, March 2001.
- October 2007
- Article
The Influence of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital
By: Michael D. Kimbrough
Statement of Financial Accounting Standards 141 (SFAS No. 141)'s requirement that an acquirer in a business combination estimate the fair value of the target's separately identifiable assets and liabilities (including research and development capital) provides a rare... View Details