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  • All HBS Web  (3,675)
    • People  (9)
    • News  (581)
    • Research  (2,439)
    • Events  (14)
    • Multimedia  (18)
  • Faculty Publications  (1,563)
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  • July 2012
  • Supplement

Generation Investment Management, Video

By: Sandra J. Sucher
Examines the Investment process of Generation Investment Management, a "sustainable" investing firm established in 2004 by David Blood and U.S. Vice President Al Gore. Places students in the position of David Lowish, director of global industrials, who must decide... View Details
Keywords: Leadership And Managing People; Accountability; Investment Management; Social Issues; Investment; Corporate Accountability; Ethics; Development Economics; Natural Environment; Financial Services Industry; Energy Industry
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Sucher, Sandra J. "Generation Investment Management, Video." Harvard Business School Video Supplement 612-704, July 2012.
  • 2001
  • Book

Management Accounting: 3/e

By: A. Atkinson, R. Banker, R. S. Kaplan and M. Young
Keywords: Accounting
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Atkinson, A., R. Banker, R. S. Kaplan, and M. Young. Management Accounting: 3/e. Prentice Hall, 2001.
  • October 1994
  • Case

Yokohama Corporation, Ltd. (B): Cost Management System

Illustrates the budget planning process at a Japanese firm. Also describes a highly traditional cost accounting system, and shows how variances are used for performance measurement. View Details
Keywords: Cost Accounting; Performance Evaluation; Budgets and Budgeting; Japan
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Cooper, Robin, and Takeo Yoshikawa. "Yokohama Corporation, Ltd. (B): Cost Management System." Harvard Business School Case 195-108, October 1994.
  • April 2009
  • Case

Merck: Managing Vioxx (A)

By: Robert L. Simons, Kathryn Rosenberg and Natalie Kindred
This two-class case series allows students to stand in the shoes of CEO Ray Gilmartin during the unfolding stages of a reputational crisis. Merck's mission statement claims to "put patients first," but the company is widely criticized for putting profit before patient... View Details
Keywords: Ethics; Crisis Management; Reputation; Decision Choices and Conditions; Customers; Business or Company Management; Cost vs Benefits; Corporate Accountability; Business and Shareholder Relations; Business and Stakeholder Relations; Customer Focus and Relationships; Pharmaceutical Industry
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Simons, Robert L., Kathryn Rosenberg, and Natalie Kindred. "Merck: Managing Vioxx (A)." Harvard Business School Case 109-080, April 2009.
  • 05 Jul 2006
  • Working Paper Summaries

Promoting a Management Revolution in Public Education

Keywords: by Stacey M. Childress, Richard Elmore & Allen S. Grossman; Education
  • December 2007
  • Article

Applying Modern Risk Management to Equity and Credit Analysis

By: Robert C. Merton
Traditional conventions of accounting and actuarial science distort the valuation of capital risk in corporations with pension plans because under these conventions, pension assets and liabilities are not included in balance sheet calculations. The modern risk... View Details
Keywords: Risk Management; Valuation; Financial Reporting; Decision Making; Credit; Financial Statements; Capital; Equity; Compensation and Benefits
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Merton, Robert C. "Applying Modern Risk Management to Equity and Credit Analysis." CFA Institute Conference Proceedings Quarterly 24 (December 2007): 14–22.
  • Article

Price and Quality Decisions by Self-Serving Managers

By: Marco Bertini, Daniel Halbheer and Oded Koenigsberg
We present a theory of price and quality decisions by managers who are self-serving. In the theory, firms stress the price or quality of their products, but not both. Accounting for this, managers exploit any uncertainty about the cause of market outcomes to credit... View Details
Keywords: Causal Reasoning; Self-serving Bias; Strategic Orientation; Managerial Decision-making; Price; Quality; Decision Making; Theory
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Bertini, Marco, Daniel Halbheer, and Oded Koenigsberg. "Price and Quality Decisions by Self-Serving Managers." International Journal of Research in Marketing 37, no. 2 (June 2020): 236–257.
  • Research Summary

Overview

Research about the design and use of internal performance measurement and control systems to implement strategies, align incentives, manage risks, and shape culture using accounting measurement and priorities. In addition, my research includes understanding how and... View Details
Keywords: Corporate Governance; Strategic Change; Accounting Red Flags; Accountability
  • January 2011 (Revised July 2011)
  • Case

Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)

By: David F. Hawkins
The IASB and FASB propose new contingency loss recognition, measurement, and disclosure rules (A case). The B and C cases apply these proposals to British Petroleum's Mexican Gulf oil spill and Union Carbide's Bhophal gas discharge. View Details
Keywords: Financial Reporting; International Accounting; Trade; International Finance; Standards; Strength and Weakness; Natural Disasters; Crisis Management; Governance Controls; Governing Rules, Regulations, and Reforms; Energy Industry; India
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Hawkins, David F. "Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)." Harvard Business School Case 111-062, January 2011. (Revised July 2011.)
  • 2017
  • Article

A Brief Money Management Scale and Its Associations with Personality, Financial Health, and Hypothetical Debt Repayment

By: Masha Ksendzova, Grant Edward Donnelly and Ryan Howell
Money management is essential for financial health, and more research is needed to better assess people’s money management practices. Therefore, we factor-analyzed 205 scaled questions from previous money management measures to select the best items and examined their... View Details
Keywords: Budgeting; Debt; Money Management; Financial Health; Scale Development; Budgets and Budgeting; Personal Finance; Behavior; Decision Making
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Ksendzova, Masha, Grant Edward Donnelly, and Ryan Howell. "A Brief Money Management Scale and Its Associations with Personality, Financial Health, and Hypothetical Debt Repayment." Journal of Financial Counseling and Planning 28, no. 1 (2017): 62–75.
  • 09 May 2017
  • What Do You Think?

Should Management Be Primarily Responsible to Shareholders?

value. The rationale for this includes the arguments that managers can be held legally accountable while shareholders “have no legal duty to protect or serve the companies whose shares they own,” View Details
Keywords: by James Heskett
  • April 1996 (Revised April 1996)
  • Case

Activity-Based Management at Stream International

By: Robert S. Kaplan and Norman Klein
Stream International's Crawfordsville, Indiana facilities undertake the design and implementation of an activity-based costing project. After analyzing the costs assigned to 161 work activities, Crawfordsville managers present five proposals for change based on ABM... View Details
Keywords: Organizational Change and Adaptation; Change Management; Activity Based Costing and Management; Indiana
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Kaplan, Robert S., and Norman Klein. "Activity-Based Management at Stream International." Harvard Business School Case 196-134, April 1996. (Revised April 1996.)
  • 2015
  • Book

Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy

By: Karthik Ramanna
There are certain institutions underlying our modern market-capitalist system that are largely outside the interest and understanding of the general public—e.g., rulemaking for bank capital adequacy, actuarial standards, accounting standards, and auditing practice. In... View Details
Keywords: Business And Society; Financial Institutions; Financial Reporting; GAAP; IFRS; Lobbying; Capitalism; Sustainability; Accounting; Finance; Business and Government Relations; Leadership; Accounting Industry; Accounting Industry; United States; China; India
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Ramanna, Karthik. Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy. Chicago: University of Chicago Press, 2015. (Reviews by Anat Admati, S.P. Kothari, Lynn Stout, Lawrence Summers, and Luigi Zingales, among others.)
  • 2017
  • Working Paper

Economic Uncertainty and Earnings Management

By: Luke C.D. Stein and Charles C.Y. Wang
In the presence of managerial short-termism and asymmetric information about skill and effort provision, firms may opportunistically shift earnings from uncertain to more certain times. We document empirically that when financial markets are less certain about a firm's... View Details
Keywords: Discretionary Accruals; Uncertainty; Implied Volatility; Earnings Response Coefficient; Risk and Uncertainty; Earnings Management; Financial Markets
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Stein, Luke C.D., and Charles C.Y. Wang. "Economic Uncertainty and Earnings Management." Harvard Business School Working Paper, No. 16-103, March 2016. (Revised April 2017.)
  • February 2013
  • Case

Diamond Foods, Inc.

By: Suraj Srinivasan and Tim Gray
The Diamonds Foods, Inc. case describes the major accounting blow up at the company in late 2011 that was triggered by a report by Off Wall Street, a prominent short selling research firm. Diamond Foods, a high flying growth company in 2011, grew from a walnut farmers'... View Details
Keywords: Accounting Restatements; Accounting Scandal; Accounting; Financial Analysis; Financial Statement Analysis; Short Selling; Revenue Recognition; Board Of Directors; Audit Committees; Auditing; Financial Reporting; Financial Statements; Agribusiness; Accrual Accounting; Earnings Management; Corporate Accountability; Corporate Disclosure; Corporate Governance; Valuation; Revenue; Agriculture and Agribusiness Industry; California; Cambridge
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Srinivasan, Suraj, and Tim Gray. "Diamond Foods, Inc." Harvard Business School Case 113-055, February 2013.
  • March 2001 (Revised April 2001)
  • Case

MiCRUS: Activity-Based Management for Business Turnaround

By: Robert S. Kaplan, Jonathan B. Schiff and Stanley Abraham
MiCRUS is a new company, spun off from IBM as a joint venture between IBM and Cirrus Logic to produce semiconductor wafers at world-class costs for its two parent companies. The senior management team needs to overcome the bureaucratic, internally focused culture that... View Details
Keywords: Activity Based Costing and Management; Cost Management; Semiconductor Industry
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Kaplan, Robert S., Jonathan B. Schiff, and Stanley Abraham. "MiCRUS: Activity-Based Management for Business Turnaround." Harvard Business School Case 101-070, March 2001. (Revised April 2001.)
  • February 2016
  • Article

Labor Unemployment Insurance and Earnings Management

By: Yiwei Dou, Mozaffar N. Khan and Youli Zou
There is relatively little prior evidence on the potential impact of rank and file employees on financial reporting choices outside union negotiations. We contribute to the literature by providing new evidence that firms appear to manage long-run earnings upward in... View Details
Keywords: Earnings Management; Employment; Insurance; Financial Reporting
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Dou, Yiwei, Mozaffar N. Khan, and Youli Zou. "Labor Unemployment Insurance and Earnings Management." Journal of Accounting & Economics 61, no. 1 (February 2016): 166–184.
  • May 1990 (Revised September 1994)
  • Background Note

Note on Financial Reporting Strategy and Analysis When Managers Have Proprietary Information

By: Krishna G. Palepu
Provides a framework that helps explain these real-world observations about accounting and financial statement analysis. When managers have superior information on firms' strategies, and when investors suspect that managers have incentives not to fully disclose this... View Details
Keywords: Financial Reporting; Strategy; Knowledge Management
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Palepu, Krishna G. "Note on Financial Reporting Strategy and Analysis When Managers Have Proprietary Information." Harvard Business School Background Note 190-188, May 1990. (Revised September 1994.)
  • Research Summary

Management Control Systems in Multiunit Companies

By: Tatiana Sandino

Professor Sandino conducts research on early-stage multiunit companies that introduce management control systems to help maintain operations, as well as company culture, as they grow, but also to enable adaptation to the different markets that they serve. Building... View Details

  • Article

Managing Healthcare Costs and Value

By: Robert S. Kaplan, Michael E. Porter and Mark L. Frigo
Rising health care costs are a major global challenge. A number of factors contribute to this trend, including aging populations and medical technology. But an underlying and misunderstood source of health care’s escalating costs has been the inability of health care... View Details
Keywords: Health Care and Treatment; Cost; Cost Management; Cost Accounting; Health Industry
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Kaplan, Robert S., Michael E. Porter, and Mark L. Frigo. "Managing Healthcare Costs and Value." Strategic Finance 98, no. 7 (January 2017): 24–33.
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