financial accounting standards - Publications - Faculty & Research

March 2004 (Revised April 2005)
Case

Midwest Office Products

Presents an easy introduction to time-driven activity-based costing (ABC) that allows students to build a simple ABC model of order profitability. Midwest's time-driven ABC approach is based on two categories of parameter estimates. The first is the cost per hour of... View Details

Keywords: Cost; Price; Activity Based Costing and Management; Time Management; Financial Reporting; Profit; Performance Improvement; Order Taking and Fulfillment; Performance Evaluation

Citation

Educators

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10 Mar 2020
Research & Ideas

The Little Understood Problem Confronting Diverse Workplaces

organizational leaders rely on their own experiences and established success standards to form expectations for these workers, resulting in them feeling discouraged and unable to fit in. The paper, Relational Reconciliation: Socializing... View Details

Keywords: by Julia Hanna

10 Apr 2023
News

Leading the Way

complexities of the financial aid process. “There's so much talent that you can unlock when you start to believe in people. They go in all these wonderful directions, and it changes their lives. I just want to spread that around.”... View Details

Keywords: Margie Kelley

Web

Research & Development, Project Code SX-70 - Edwin H. Land & Polaroid | Harvard Business School

to activate the developer, and a standard fixing agent (hypo). Another set of rollers squeezed the negative-positive sandwich out of the camera, and a dry positive print was peeled away from the negative. Traditional photographic... View Details

01 Sep 2023
News

Alumni and Faculty Books

quantum gravity. Overall, the author introduces complex concepts of quantum mechanics in an accessible and fun-to-read style while laying the groundwork for mastering an advanced level of treatment in standard quantum mechanics textbooks... View Details

09 Aug 2016
First Look

August 9, 2016

local labor market design based on heterogeneity in local benefit generosity (defined as the percentage of household income recovered by the unemployment benefit), we estimate that a one standard deviation increase in generosity... View Details

Keywords: Sean Silverthorne

January 2018
Case

John Rogers, Jr.—Ariel Investments Co.

By: Steven Rogers and Greg White

John Rogers Jr., the founder and CEO of Ariel Investments, an enormously successful finance firm with $12 billion of invested capital, is one of the few African Americans in the asset management industry. As one of the high profile leaders in the black business... View Details

Keywords: Advocacy; Diversity; Investment Management; Affirmative Action; Disruption; Cost vs Benefits; Corporate Entrepreneurship; Fairness; Moral Sensibility; Values and Beliefs; Corporate Accountability; Leading Change; Corporate Social Responsibility and Impact; Problems and Challenges; Financial Services Industry; Chicago

Citation

Educators

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27 Jun 2011
Research & Ideas

Recovering from the Need to Achieve

start (S) doing," and then asking those same people to hold you accountable for what they included on the list. More honest, no-holds-barred conversations with bosses and direct reports are also part of recovery, he adds. Finally,... View Details

Keywords: by Kim Girard

Article

Models of Best Practice in Integrated Reporting 2015

By: Robert G. Eccles, Michael P. Krzus and Sydney Ribot

In March of 2015, the authors reviewed the integrated reports of 25 multinational companies that participated in the International Integrated Reporting Council's (IIRC's) Pilot Programme Business Network. Because it was not until December 2013 that companies had any... View Details

Keywords: Integrated Reporting; Integrated Corporate Reporting

Citation

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14 Jun 2023
News

Dean Datar Meets with Alumni in East Asia

good for humankind," said the Dean. "If you look at the billions of people lifted out of poverty, the standard of living we have created, the kinds of jobs we've created it all came from the enormous force for good that is business." This... View Details

21 May 2021
Blog Post

Alumni Spotlight: Cissy Chen (MBA 2019)

Cissy Chen (MBA 2019) reflects on how her experience at HBS shaped her career and inspired her to make a difference in her home region of Asia through impact investing. How has your education at HBS helped to shape your career in impact and ESG investing? Though I... View Details

04 Oct 2011
First Look

First Look: October 4

312-038 The (B) case provides information on actions taken by Citigroup management in 2009-2010 in the aftermath of the financial crisis and massive government intervention to save the bank. It is a supplement to the (A) case. Purchase... View Details

Keywords: Sean Silverthorne

26 Nov 2001
Op-Ed

Why Corporate Budgeting Needs To Be Fixed

revenues—she increases her chances of getting a large bonus the following year. This is a variation on the "big bath" theory of corporate financial reporting: If you're going to take a loss, take as big a loss as possible.... View Details

Keywords: by Michael C. Jensen

10 Nov 2003
Research & Ideas

Globalization: The Strategy of Differences

extent. For a start, it's possible to apply different strategies to different elements of a business. CEMEX pursued a financial strategy of arbitraging capital cost differences even as it implemented a View Details

Keywords: by Pankaj Ghemawat

16 Nov 2010
First Look

First Look: November 16, 2010

psychology that accounts for behaviors inconsistent with ethical beliefs and describe how people reconcile their immoral actions with their ethical goals through the process of moral disengagement. We then examine how the mind selectively... View Details

Keywords: Sean Silverthorne

Profile

Mireya Iglesias Ayala

self-discovery. What is your most memorable classroom moment? One of my favorite cases last semester in Financial Reporting and Control (FRC) was “OXXO's Turf War Against Extra,” which is the largest convenience store chain in Mexico.... View Details

Web

Judges - Alumni

Marketing Tech Area(s) of Expertise Accounting & Taxes, B2B, B2C, Co-Founder Dynamics, Customer Acquisition, Go-to-Market Strategy, Fundraising Strategies, Pitch Feedback, Market Research Advice Start with the problem and illustrate why... View Details

Web

Commercialization of the Polarizer - Edwin H. Land & Polaroid | Harvard Business School

for an enterprise dedicated to the intersection of science and art. Public and professional recognition propelled the work of Land-Wheelwright Laboratories to the attention of Wall Street. In 1937, with major investments from James P. Warburg, a banker and View Details

Web

HBS - The year in Review

2021 Annual Report From The Dean Financials PDF Downloads Archive The Year in Review The 2020–21 fiscal year was one of innovation and adaptation. While the pandemic disrupted lives and activities around the world, Harvard Business School... View Details

November 2021 (Revised January 2022)
Case

Scott Tucker (A): Race to the Top

By: Aiyesha Dey and Amram Migdal

The case tells the story of the rise and fall of Scott Tucker, an entrepreneur, businessman, passionate race car driver, competitor, and owner of a professional racing team. From 1997 to 2012, Tucker built a nationwide network of payday lending businesses, becoming a... View Details