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  • All HBS Web  (7,389)
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  • August 2000 (Revised October 2000)
  • Background Note

Accounting for Mergers & Acquisitions

By: Paul M. Healy and Jacob Cohen
Discusses merger and acquisition accounting. View Details
Keywords: Mergers and Acquisitions; Accounting
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Healy, Paul M., and Jacob Cohen. "Accounting for Mergers & Acquisitions." Harvard Business School Background Note 101-021, August 2000. (Revised October 2000.)
  • June 1999
  • Background Note

Competition Between the Professions: Law Firms vs. Accounting Firms

By: Ashish Nanda
Discusses the emerging competition between law firms and accounting firms. View Details
Keywords: Business Ventures; Competition; Accounting Industry; Accounting Industry
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Nanda, Ashish. "Competition Between the Professions: Law Firms vs. Accounting Firms." Harvard Business School Background Note 899-301, June 1999.
  • 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
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Heese, Jonas, Suraj Srinivasan, and Francois Brochet. "Fair Value Accounting at Berkshire Hathaway Inc. (B)." Harvard Business School Supplement 119-090, March 2019.
  • October 2023
  • Case

Social Finance: Driving Accountability

By: Robin Greenwood, Richard S. Ruback and Robert Ialenti
Social Finance is a Boston-based nonprofit that works at the intersection of finance and policy. It raises, allocates, and manages capital to fund projects in the areas of education, early childhood development, criminal justice, and health. The case explores how... View Details
Keywords: Growth and Development Strategy; Nonprofit Organizations; Training
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Greenwood, Robin, Richard S. Ruback, and Robert Ialenti. "Social Finance: Driving Accountability." Harvard Business School Case 224-043, October 2023.
  • January 1985
  • Supplement

Comprehensive Accounting Corp.--1982, Video

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Lovelock, Christopher H. "Comprehensive Accounting Corp.--1982, Video." Harvard Business School Video Supplement 885-506, January 1985.
  • April 1984 (Revised August 1986)
  • Background Note

Tax Issues in Accounting

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Dearden, John. "Tax Issues in Accounting." Harvard Business School Background Note 184-173, April 1984. (Revised August 1986.)
  • May 1993
  • Exercise

Museum Accounting Methods Controversy, The

By: Regina E. Herzlinger
Keywords: Accounting
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Herzlinger, Regina E. "Museum Accounting Methods Controversy, The." Harvard Business School Exercise 193-123, May 1993.
  • 17 Sep 2007
  • Working Paper Summaries

Evidence on the Effects of Unverifiable Fair-Value Accounting

Keywords: by Karthik Ramanna & Ross L. Watts
  • 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
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Ebrahim, Alnoor. "Placing the Normative Logics of Accountability in 'Thick' Perspective." American Behavioral Scientist 52, no. 6 (2009): 885–904.
  • 1987
  • Introduction

The Role of Field Studies in Accounting Research and the Development of Accounting

By: Robert S. Kaplan
Keywords: Accounting
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Kaplan, Robert S. "The Role of Field Studies in Accounting Research and the Development of Accounting." Introduction to Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan, 1–14. Boston: Harvard Business School Press, 1987.
  • Web

3.1 Student Accounts | MBA

3.1 Student Accounts The Harvard University Student Accounts Office manages billing for tuition and fees . Harvard University’s Student Financial Services (SFS) Office emails notification of fall charges in... View Details
  • 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
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Sikochi, Siko, Suraj Srinivasan, and Quinn Pitcher. "Fair Value Accounting at Noble Group (A)." Harvard Business School Case 118-034, November 2017. (Revised August 2018.)
  • December 2021 (Revised October 2023)
  • Teaching Note

Accounting for Bitcoin at Tesla

By: Charles C.Y. Wang
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Wang, Charles C.Y. "Accounting for Bitcoin at Tesla." Harvard Business School Teaching Note 122-030, December 2021. (Revised October 2023.)
  • December 2021 (Revised November 2024)
  • Course Overview Note

Leadership and Corporate Accountability (LCA)

By: Nien-hê Hsieh
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Hsieh, Nien-hê. "Leadership and Corporate Accountability (LCA)." Harvard Business School Course Overview Note 322-074, December 2021. (Revised November 2024.)
  • July 2020 (Revised November 2020)
  • Exercise

Accounting for Assets at Tesla

By: Paul M. Healy and Marshal Herrmann
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Healy, Paul M., and Marshal Herrmann. "Accounting for Assets at Tesla." Harvard Business School Exercise 121-009, July 2020. (Revised November 2020.)
  • Article

Cash Take-Overs and Accounting Valuations

By: Russell Taussig and Samuel Hayes
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Taussig, Russell, and Samuel Hayes. "Cash Take-Overs and Accounting Valuations." Accounting Review 43, no. 1 (January 1968). (Reprinted in Johnson and Fischer, Readings in Contemporary Financial Management, Scott, Foresman and Co., 1969.)
  • March 2015
  • Teaching Note

The Sustainability Accounting Standards Board

By: Julie Battilana and Felicia Khan
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Battilana, Julie, and Felicia Khan. "The Sustainability Accounting Standards Board." Harvard Business School Teaching Note 415-057, March 2015.
  • November 2010 (Revised December 2015)
  • Background Note

Spans of Control and Accountability

By: Eugene F. Soltes
Overview of Spans of Control and Accountability. View Details
Keywords: Organizational Design
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Soltes, Eugene F. "Spans of Control and Accountability." Harvard Business School Background Note 111-066, November 2010. (Revised December 2015.)
  • 13 Dec 2022
  • Video

Balancing Profitability and Social Accountability

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