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  • November 2011 (Revised June 2013)
  • Case

Natura Cosméticos, S.A.

Rodolfo Guttilla, Director of Corporate Affairs for Natura Cosméticos S.A. (Natura), prepared for a meeting with key stakeholders to discuss the future of integrated reporting at Natura. A cosmetics company with a strong brand, robust growth in international and... View Details
Keywords: Corporate Social Responsibility and Impact; Integrated Corporate Reporting; Decision Making; Beauty and Cosmetics Industry; Brazil
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  • September 1999 (Revised December 2000)
  • Case

Boeing Company's Accounting for Executive Stock Compensation, The

By: Paul M. Healy and Jacob Cohen
Executive stock options are experiencing increased use and the Financial Accounting Standards Board is proposing changes in accounting in the United States. View Details
Keywords: Executive Compensation; Stock Options; Financial Reporting; United States
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  • March 2011
  • Article

Accounting Scholarship That Advances Professional Knowledge and Practice

By: Robert S. Kaplan
Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and... View Details
Keywords: Corporate Disclosure; Asset Pricing; Risk Management; Surveys; Capital Markets; Measurement and Metrics; Valuation; Fair Value Accounting; Management Analysis, Tools, and Techniques; Financial Reporting
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  • 31 May 2017
  • Working Paper Summaries

Stock Price Synchronicity and Material Sustainability Information

Keywords: by Jody Grewal, Clarissa Hauptmann, and George Serafeim; Accounting; Financial Services
  • 2017
  • Working Paper

Why and How Investors Use ESG Information: Evidence from a Global Survey

By: Georgios Serafeim
Using survey data from a sample of senior investment professionals from mainstream (i.e., not SRI funds) investment organizations, we provide insights into why and how investors use reported environmental, social, and governance (ESG) information. The primary reason... View Details
Keywords: Investment Management; Sustainability; ESG; ESG (Environmental, Social, Governance) Performance; Investment Fund; Investment Strategy; Corporate Accountability; Activist Shareholder; Engagement; Environment; Climate Change; Customers; Customer Satisfaction; Employee Engagement; Global Warming; Investment; Decision Making; Environmental Sustainability; Performance Expectations
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  • 2010
  • Working Paper

Accounting Scholarship that Advances Professional Knowledge and Practice

By: Robert S. Kaplan
Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and... View Details
Keywords: Accounting; Business Education; Information; Management Analysis, Tools, and Techniques; Risk Management; Measurement and Metrics; Business Processes; Performance Improvement; Practice
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  • April 2004 (Revised September 2007)
  • Case

Accounting Fraud at WorldCom

By: Robert S. Kaplan and David Kiron
The principal players in WorldCom's accounting fraud included CFO Scott Sullivan, the General Accounting and Internal Audit departments, external auditor Arthur Andersen, and the board of directors. The case provides sufficient detail to allow for a full discussion of... View Details
Keywords: Governance Controls; Governing and Advisory Boards; Crime and Corruption; Ethics; Financial Reporting; Organizational Culture; Corporate Governance; Accounting Audits
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  • 13 Jan 2023
  • Research & Ideas

Are Companies Actually Greener—or Are They All Talk?

Most companies now account for social good in their financial reports in some way, but with regulation scattershot and evolving, it’s complicated for investors to assess so-called ESG reports. The disclosures, known as Environmental, Social, and Governance reports,... View Details
Keywords: by Rachel Layne
  • 01 May 2006
  • Research & Ideas

What Companies Lose from Forced Disclosure

Increased financial disclosure standards on such issues as executive compensation should provide more useful information for investors, policy makers, and regulators. But do the companies themselves benefit?... View Details
Keywords: by Ann Cullen; Financial Services
  • 12 Nov 2001
  • Research & Ideas

Facing the New World Order

report are included.) Harvard's John W. McArthur, of the Center for International Development, also contributed to the study. Peter Cornelius, Director of the Global Competitiveness Program at the World... View Details
Keywords: by Staff
  • 14 Dec 2015
  • News

How Accounting Can Help Build a Sustainable Economy

    Robert C. Merton

    Robert C. Merton is the School of Management Distinguished Professor of Finance at the MIT Sloan School of Management.

    Merton is University Professor Emeritus at Harvard University and was the George Fisher Baker Professor of... View Details

    Keywords: financial services; financial services; financial services; financial services; financial services; financial services
    • Teaching Interest

    Overview

    By: Aiyesha Dey
    Financial Reporting and Control
    Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability... View Details
    • 01 Jan 2015
    • Working Paper Summaries

    Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules

    Keywords: by Abigail M. Allen & Reining Petacchi
    • September 1976
    • Case

    Del Norte Paper Co. (B)

    By: William A. Sahlman
    Serves two roles: first, provides a reasonably comprehensive description of an ongoing budgeting and reporting system for the international operations of a large American company. Second, allows the student to focus on and critically analyze a series of specific... View Details
    Keywords: International Accounting; Financial Reporting; Budgets and Budgeting; United States
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    • Research Summary

    Overview

    By: Robert S. Kaplan
    Kaplan introduced time-driven activity-based costing (TDABC) to provide the cost component in Michael Porter's Value Based Health Care framework of delivering superior patient outcomes at lower societal cost. TDABC is becoming the global standard for health care... View Details
    • October 2021 (Revised December 2021)
    • Case

    Customer-Centric Design with Artificial Intelligence: Commonwealth Bank

    By: Karim R. Lakhani, Yael Grushka-Cockayne, Jin Hyun Paik and Steven Randazzo
    As Commonwealth Bank (CommBank) CEO Matt Comyn delivered the full financial year results in August 2021 over videoconference, it took less than two minutes for him to make his first mention of the organization's Customer Engagement Engine (CEE), the AI-driven customer... View Details
    Keywords: Artificial Intelligence; Customer-centricity; Banks and Banking; Customer Focus and Relationships; Technological Innovation; Transformation; Organizational Change and Adaptation; Performance; AI and Machine Learning; Financial Services Industry; Australia
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    • June 2020 (Revised February 2021)
    • Case

    Accounting for Leases at American Airlines (A)

    By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley
    In March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines’ (American’s) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, “Leases... View Details
    Keywords: Accounting; Financial Reporting; Financial Statements; Finance; Governance; Corporate Accountability; Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Leasing; Accounting Industry; Air Transportation Industry; North and Central America; United States
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      Robert S. Kaplan

      Robert S. Kaplan is Senior Fellow and Marvin Bower Professor of Leadership Development, Emeritus at the Harvard Business School. He joined the HBS faculty in 1984 after spending 16 years on the faculty of the business school at Carnegie-Mellon University, where he... View Details

      Keywords: health care; nonprofit industry
      • November 1986 (Revised December 1998)
      • Case

      Disctech, Inc.

      Describes a company that had problems of fraudulent financial reporting. Provides an opportunity to discuss the roles of top management, financial management, internal and external auditors, and the audit committee of the board of directors in such circumstances. The... View Details
      Keywords: Crime and Corruption; Financial Reporting
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