Publications

30 May 2005
Research & Ideas

Germany’s Pioneering Corporate Managers

When you think about which countries have produced the greatest management innovations, the United States and Japan are likely to top your list. But it was Germany in the late 1800s and early 1900s that was a cauldron of innovative and... View Details

Keywords: by Sean Silverthorne

May 2017 (Revised November 2017)
Case

Cotopaxi: Managing Growth for Good

By: Andy Wu and Laura Huang

Cotopaxi, an innovative outdoor gear business targeting millennials, focuses on profit and social impact. This registered benefit corporation was formed by Davis Smith who coalesced his experiences as a Wharton MBA student along with professional knowledge from an... View Details

Keywords: Entrepreneurship; Social Venture; Benefit Corporation; B-Corp; Retail; Consumer Products; Apparel; Social Impact; Social Entrepreneurship; Business Model; Product Positioning; Social Enterprise; Mission and Purpose; Consumer Products Industry; Retail Industry

November 2000 (Revised November 2002)
Case

Activity-Based Management at W.S. Industries (A)

By: V.G. Narayanan and Sanjay Pothen

W.S. Industries undertakes the design and implementation of an activity based costing (ABC) system, and the ABC information empowers workers to make process improvement decisions. Workers' incentive pay is tied to cost savings from process improvements. View Details

Keywords: Activity Based Costing and Management; Motivation and Incentives; Performance Evaluation; Organizational Change and Adaptation; Knowledge Management; Energy Industry; India

15 Dec 2003
Research & Ideas

The New Global Business Manager

required three kinds of specialists: business managers, country managers, and functional managers, with a group of senior executives to coordinate the efforts of the specialists. In 2003, as globalization has become a much more pressing issue and the talents of global... View Details

Keywords: by Cynthia Churchwell

The Hidden Costs of Working Multiple Jobs: Implications for Spending Behavior and Wellbeing

To cope with the economic pressures of inflation and rising costs of living, it has become increasingly common for individuals to rely on multiple jobs. This trend has been further fueled by the growing availability of remote work, gig opportunities, and... View Details

September 2022
Article

Cost of Cardiac Stereotactic Body Radioablation Therapy versus Catheter Ablation for Treatment of Ventricular Tachycardia

By: Chen Wei, Michelle Boeck, Pierre C. Qian, Todd Vivenzio, Zoe Elizee, Jeremy S. Bredfeldt, Robert S. Kaplan, Usha Tedrow, Raymond Mak and Paul C. Zei

Cardiac SBRT is a novel way of treating refractory ventricular tachycardia (VT) that may be less costly than catheter ablation, owing to its noninvasive, outpatient nature. We applied time-driven activity-based costing to both procedures. The direct and total... View Details

Keywords: Health Care and Treatment; Activity Based Costing and Management; Cost; Health Industry

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2014
Working Paper

The Rising Cost of Consumer Attention: Why You Should Care, and What You Can Do about It

By: Thales S. Teixeira

Attention is a necessary ingredient for effective advertising. The market for consumer attention (or "eyeballs") has become so competitive that attention can be regarded as a currency. The rising cost of this ingredient in the marketplace is causing marketers to waste... View Details

Keywords: Strategy; Advertising

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21 Feb 2005
Op-Ed

Is Business Management a Profession?

social entity. These bonds of membership create the social capital of a profession, which builds trust and significantly reduces transaction costs among members of that profession and between the profession and society. As we observed at... View Details

Keywords: by Rakesh Khurana, Nitin Nohria & Daniel Penrice

Managing in a Complex Environment

For the first time in anybody's memory we're starting to see the biopharmaceutical industry and the medical industry at large affected by a recession. I think there are a couple of reasons. One is very high unemployment, and every time the unemployment rate goes up,... View Details

Article

Administrative Costs Associated with Physician Billing and Insurance-Related Activities at an Academic Health Care System

By: Phillip Tseng, Robert S. Kaplan, Barak D. Richman, Mahek A. Shah and Kevin A. Schulman

The federal government mandated adoption of certified electronic health record systems (EHR), at least in part, to reduce administrative costs for physicians. This study used time-driven activity-based costing to determine the administrative costs associated with... View Details

Keywords: Health Care and Treatment; Cost Management; Insurance; Problems and Challenges

2012
Chapter

Consumer-Driven Health Care: Conquering Health Care Cost and Quality Demons

By: Regina E. Herzlinger

Keywords: Health Care and Treatment; Cost Management; Quality; Demand and Consumers; Health Industry

October 2005 (Revised October 2006)
Case

Infosys (A): Strategic Human Resource Management

By: Thomas J. DeLong, Jaya Tandon and Ganesh Rengaswamy

Hema Ravichandar, head of human resources, was given a new and aggressive milestone to reach: ensure Infosys is on the Top 10 lists of both Best Performing Companies and Best Employers by 2007. No large organization had ever been able to achieve this distinction... View Details

Keywords: Business Growth and Maturation; Transition; Cost; Human Resources; Employee Relationship Management; Problems and Challenges; Competitive Strategy; Information Technology Industry

2020
Book

Management Accounting: Information for Decision Making

By: Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura and S. Mark Young

An approach to management accounting from the perspective of a business manager. View Details

Keywords: Strategy; Cost Accounting; Managerial Roles; Decision Making

1984
Chapter

Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure

By: Michael Jensen and William H. Meckling

Keywords: Managerial Roles; Management Style; Ownership; Organizational Structure; Theory

SSRN

2004
Chapter

Cost Economies in the Global Advertising and Marketing Services Business

By: Alvin J. Silk and Ernst R. Berndt

Keywords: Cost Management; Advertising; Marketing; Globalized Markets and Industries; Advertising Industry; Service Industry

September 2023
Article

The Health Costs of Dirty Energy: Evidence from the Capacity Market in Colombia

By: Achyuta Adhvaryu, Theresa Molina, Anant Nyshadham, Jorge Tamayo and Nicholas Torres

The health effects of “dirty” (fossil fuel driven) energy production are difficult to measure accurately due to the endogeneity of fuel choice. We exploit an electricity policy in Colombia that generates a price-based trigger for the use of thermal energy sources.... View Details

Keywords: Pollution; Health Disorders; Energy Industry; Colombia