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  • All HBS Web  (7,581)
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    • News  (2,038)
    • Research  (4,413)
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  • 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 2010
  • Article

Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research

By: Ian D. Gow, Daniel Taylor and Gaizka Ormazabal
We review and evaluate the methods commonly used in the accounting literature to correct for cross-sectional and time-series dependence. While much of the accounting literature studies settings in which variables are cross-sectionally and serially correlated, we find... View Details
Keywords: History; Cost of Capital; Activity Based Costing and Management; Performance Evaluation; Cost Accounting; Time Management; Research; Mathematical Methods; Equity; Borrowing and Debt; Accounting Audits; Accounting Industry
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Gow, Ian D., Daniel Taylor, and Gaizka Ormazabal. "Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research." Accounting Review 85, no. 2 (March 2010): 483–512.
  • 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
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Serafeim, George, and Katie Trinh. "A Framework for Product Impact-Weighted Accounts." Harvard Business School Working Paper, No. 20-076, January 2020. (Revised October 2020.)
  • January 2024
  • Supplement

Accounting Red Flags or Red Herrings at Catalent? (B)

By: Joseph Pacelli, ZeSean Ali and Tom Quinn
GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel. View Details
Keywords: Accounting Audits; Acquisition; Budgets and Budgeting; Business Earnings; Earnings Management; Cost Accounting; Fair Value Accounting; Financial Reporting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Lawsuits and Litigation; Stocks; Performance Productivity; Accounting Industry; Accounting Industry; United States
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Pacelli, Joseph, ZeSean Ali, and Tom Quinn. "Accounting Red Flags or Red Herrings at Catalent? (B)." Harvard Business School Supplement 124-055, January 2024.
  • March 2008 (Revised January 2010)
  • Background Note

Note on Accountability in the U.S. Health Care System

By: Regina E. Herzlinger and Michael Millenson
This note explains how health care providers, health insurers, and consumers are held accountable for their performance and the entrepreneurial opportunities thus created. View Details
Keywords: Entrepreneurship; Ethics; Insurance; Corporate Accountability; Health Care and Treatment; Demand and Consumers; Health Industry; United States
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Herzlinger, Regina E., and Michael Millenson. "Note on Accountability in the U.S. Health Care System." Harvard Business School Background Note 308-111, March 2008. (Revised January 2010.)
  • 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.)
  • 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
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Miller, Gregory S. Accounting for Marketable Securities and the "Recycling" of Income. Harvard Business School Background Note 106-025, November 2005. (Revised September 2006.)
  • January 2018 (Revised August 2018)
  • Supplement

Fair Value Accounting at Noble Group (B)

By: Siko Sikochi, Suraj Srinivasan and Quinn Pitcher
Following a series of reports by Iceberg Research alleging that Noble Group was too aggressive in its fair value accounting for contracts and investments in producers, Noble’s stock price continued to fall and stakeholders began to call for improved transparency in... View Details
Keywords: Fair Value Accounting; Contracts; Valuation
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Sikochi, Siko, Suraj Srinivasan, and Quinn Pitcher. "Fair Value Accounting at Noble Group (B)." Harvard Business School Supplement 118-062, January 2018. (Revised August 2018.)
  • 2022
  • Working Paper

The Gender Gap in Confidence: Expected But Not Accounted For

By: Christine L. Exley and Kirby Nielsen
We investigate how the gender gap in confidence affects the views that evaluators (e.g., employers) hold about men and women. If evaluators fail to account for the confidence gap, it may cause overly pessimistic views about women. Alternatively, if evaluators expect... View Details
Keywords: Confidence; Experiments; Gender; Perception; Values and Beliefs; Performance Evaluation; Analysis
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Exley, Christine L., and Kirby Nielsen. "The Gender Gap in Confidence: Expected But Not Accounted For." Working Paper, October 2022.
  • February 2006 (Revised October 2006)
  • Teaching Note

Introduction to Cost Accounting Systems (TN)

By: David F. Hawkins, V.G. Narayanan, Michele Jurgens and Jacob Cohen
Keywords: Cost Accounting
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Hawkins, David F., V.G. Narayanan, Michele Jurgens, and Jacob Cohen. "Introduction to Cost Accounting Systems (TN)." Harvard Business School Teaching Note 106-045, February 2006. (Revised October 2006.)
  • 1983
  • Chapter

Statistical Methods for Auditing and Accounting

By: Robert S. Kaplan
Keywords: Accounting; Accounting Audits; Mathematical Methods
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Kaplan, Robert S. "Statistical Methods for Auditing and Accounting." Chap. 1 in Handbook of Modern Accounting. 3rd ed. Edited by Sidney Davidson and Roman L. Weil. New York: McGraw-Hill, 1983. (Similar chapter also appeared in 2nd ed., 1977.)
  • 2007
  • Chapter

Beyond Dependence: Conceptualizing Information and Accountability in NGO-Funder Relations

By: Alnoor Ebrahim
This paper explores the linkages between information systems and accountability in nongovernmental and nonprofit organizations (NGOs). The information systems in four NGOs are introduced: two Indian NGOs engaged in natural resource management and rural development, an... View Details
Keywords: Philanthropy and Charitable Giving; Corporate Accountability; Information Management; Business and Stakeholder Relations; Non-Governmental Organizations; Information Technology; India; District of Columbia
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Ebrahim, Alnoor. "Beyond Dependence: Conceptualizing Information and Accountability in NGO-Funder Relations." In Reconceptualising NGOs and Their Roles in Development: NGOs, Civil Society and the International Aid System, edited by Paul Opoku-Mensah, David Lewis, and Terje Tvedt, pp. 119–159. Aalborg, Denmark: Aalborg University Press, 2007.
  • February 2006
  • Teaching Note

Introduction to Responsibility Accounting Systems (TN)

By: David F. Hawkins, V.G. Narayanan, Michele Jurgens and Jacob Cohen
Keywords: Accounting
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Hawkins, David F., V.G. Narayanan, Michele Jurgens, and Jacob Cohen. "Introduction to Responsibility Accounting Systems (TN)." Harvard Business School Teaching Note 106-047, February 2006.
  • 2003
  • Book

Profits You Can Trust: Spotting and Surviving Accounting Landmines

By: H. David Sherman, S. David Young and Harris Collingwood
Profits You Can Trust gives managers, directors, lenders, audit partners and analysts a clear framework to demystify global financial reporting in a market fraught with danger. Filled with provocative and enlightening examples, it offers a fresh perspective and clear... View Details
Keywords: Accounting; Corporate Finance; Economics; Financial Reporting
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Sherman, H. David, S. David Young, and Harris Collingwood. Profits You Can Trust: Spotting and Surviving Accounting Landmines. Upper Saddle River, NJ: Financial Times Prentice Hall, 2003.
  • 2021
  • Working Paper

Accounting for Product Impact in the Airlines Industry

By: George Serafeim and Katie Trinh
We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the airlines industry. We design a monetization methodology that allows us to calculate monetary impact estimates of fare... View Details
Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Aviation; Product Design; Product Positioning; Society; Product; Environmental Sustainability; Measurement and Metrics; Framework; Corporate Social Responsibility and Impact; Air Transportation; Air Transportation Industry
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Serafeim, George, and Katie Trinh. "Accounting for Product Impact in the Airlines Industry." Harvard Business School Working Paper, No. 21-066, November 2020. (Revised February 2021.)
  • 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.
  • October 1998
  • Article

New International Accounting Standard: Intangible Assets

By: David F. Hawkins
Keywords: Accounting; Standards
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Hawkins, David F. "New International Accounting Standard: Intangible Assets." Accounting Bulletin, no. 72 (October 1998).
  • 28 Feb 2021
  • Working Paper Summaries

Connecting Expected Stock Returns to Accounting Valuation Multiples: A Primer

Keywords: by Akash Chattopadhyay, Matthew R. Lyle, and Charles C.Y. Wang
  • March 2009 (Revised February 2011)
  • Background Note

Note: Fair Value Accounting for Investments in Debt Securities

By: William E. Fruhan
The note describes how fair value accounting applies to debt securities that are classified by financial institutions as (1) "trading" securities, (2) "available for sale" securities, or (3) "hold to maturity" securities. It explains the hierarchy for inputs used in... View Details
Keywords: Fair Value Accounting; Financial Reporting; Assets; Debt Securities; Investment
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Fruhan, William E. "Note: Fair Value Accounting for Investments in Debt Securities." Harvard Business School Background Note 209-134, March 2009. (Revised February 2011.)
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