Publications

November 2017 (Revised August 2018)
Case

Fair Value Accounting at Noble Group (A)

By: Siko Sikochi, Suraj Srinivasan and Quinn Pitcher

Noble Group was a large commodities trader based in Hong Kong and listed on the Singapore Stock Exchange. In 2012, Noble shifted its business strategy towards an asset-light model. Under this model, Noble did not own mines or farms to produce commodities but built... View Details

Keywords: Fair Value Accounting; Policy; Goods and Commodities; Contracts; Valuation

Educators

24 Sep 2018
Research & Ideas

How Cost Accounting is Improving Healthcare in Rural Haiti

was co-authored by Dr. Mahek A. Shah, a senior researcher and senior project leader at Harvard Business School, and Robert S. Kaplan, the Marvin Bower Professor of Leadership Development, Emeritus, at HBS. Kaplan helped create the cost View Details

Keywords: by Carmen Nobel; Health

May 1991
Background Note

Price Change Accounting and Analysis

By: David F. Hawkins

Keywords: Price; Change; Accounting

October 2006
Teaching Note

On-line Accounting and Control Tutorials

By: David F. Hawkins

Keywords: Accounting; Governance Controls

April 1995 (Revised November 2000)
Background Note

Extraordinary and Unusual Items, Discontinued Operations, and Accounting Changes

By: David F. Hawkins

Discusses accounting for extraordinary and unusual items, discontinued operations, and accounting changes. View Details

Keywords: Measurement and Metrics; Income; Accounting

May 1993
Exercise

Museum Accounting Methods Controversy, The

By: Regina E. Herzlinger

Keywords: Accounting

03 Aug 2017
Working Paper Summaries

The Accounting Rookie Job Market: A Practitioner’s Guide

Keywords: by Ethan Rouen; Accounting

2020
Working Paper

A Preliminary Framework for Product Impact-Weighted Accounts

By: George Serafeim and Katie Trinh

While there has been significant progress in the measurement of an organization’s environmental and social impacts from its operations, metrics to evaluate the impact of products once they come to market lag far behind. In this paper, we provide a framework for... View Details

Keywords: Social Impact; Product Life Cycle; Environment; Sustainability; Measurement; Metrics; Impact Investing; ESG; ESG (Environmental, Social, Governance) Performance; ESG Reporting; Product; Environmental Sustainability; Measurement and Metrics; Framework; Financial Statements

SSRN

Read Now

March 1985 (Revised July 1986)
Background Note

Foreign Operations Accounting and Analysis

By: David F. Hawkins

Keywords: International Accounting

June 1993 (Revised July 1993)
Teaching Note

Accounting for Frequent Fliers TN

By: William J. Bruns Jr.

Teaching Note for (9-192-040). View Details

Keywords: Accounting

August 2005 (Revised May 2006)
Teaching Note

Accounting at MacCloud Winery (TN)

By: David F. Hawkins and Gregory S. Miller

Teaching Note to (9-105-081). View Details

Keywords: Accounting; Food and Beverage Industry

June 1985
Background Note

Fixed Asset Accounting and Analysis

By: David F. Hawkins

Keywords: Accounting

June 1985
Background Note

Intangible Asset Accounting and Analysis

By: David F. Hawkins

Keywords: Accounting

February 2007
Teaching Note

HBS Financial Accounting Tutorial (TN)

By: David F. Hawkins and Paul M. Healy

Keywords: Accounting; Finance; Information

17 Sep 2007
Working Paper Summaries

Evidence on the Effects of Unverifiable Fair-Value Accounting

Keywords: by Karthik Ramanna & Ross L. Watts

March 2019
Supplement

Fair Value Accounting at Berkshire Hathaway Inc. (B)

By: Jonas Heese, Suraj Srinivasan and Francois Brochet

This case serves as a complement to the case "Fair Value Accounting at Berkshire Hathaway, Inc. (A)". View Details

November 2005 (Revised September 2006)
Background Note

Accounting for Marketable Securities and the "Recycling" of Income

Gives an overview of accounting for equity investments less than 20%. Uses this accounting to introduce the issue of amounts included in the statement of comprehensive income during a different time period from its inclusion in net income (sometimes called "recycled... View Details

Keywords: Accounting; Investment; Equity

Educators

Research Summary

Performance Measurement and Accountability in the Social Sector

Professor Ebrahim's research examines the pressures for accountability facing social sector organizations, and their implications for organizational performance. How can nonprofits and social enterprises measure performance in order to achieve better results? This... View Details

2009
Article

Placing the Normative Logics of Accountability in 'Thick' Perspective

By: Alnoor Ebrahim

This article provides a critical reflection on the heavily normative nature of current accountability debates. In particular, it explores three streams of normative discourse on nonprofit accountability: improving board governance, improving performance-based... View Details

Keywords: Fair Value Accounting; Accounting; Governance; Performance Evaluation; Governing Rules, Regulations, and Reforms; Goals and Objectives; Management Practices and Processes; Power and Influence; Social and Collaborative Networks; Organizational Structure; Relationships; Accounting Industry