Publications

SSRN

06 Mar 2013
What Do You Think?

Who Should Manage Our Work Time?

individuals routinely measure and manage their time" by providing high-quality administrative support for the effort. How do we account for the renewed interest in these ideas? Is it a cyclical... View Details

Keywords: by James Heskett

2008
Working Paper

Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis

By: Gustavo A. Del Angel, Stephen Haber and Aldo Musacchio

After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in the structure and interpretation of financial information of banks.... View Details

Keywords: Globalized Firms and Management; Accounting; Standards; Financial Crisis; Banks and Banking; Banking Industry; Mexico

Teaching Interest

Overview

By: Charles C.Y. Wang

Charles C.Y. Wang is the Tandon Family Professor of Business Administration at Harvard Business School in the Accounting and Management Unit and is currently course head of Financial Reporting and Control in the MBA core curriculum; he is also a coordinator of the... View Details

Keywords: Financial Accounting; Managerial Accounting; Valuation; Investments; Econometrics

30 Apr 2024
Book

When Managers Set Unrealistic Expectations, Employees Cut Ethical Corners

organization, says Paine, a Baker Foundation Professor. In fact, the fault often lies with managers who set unrealistic deadlines, production targets, or other objectives that lead decent people to take shortcuts to achieve the goal... View Details

Keywords: by Dina Gerdeman

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

Educators

September 1992 (Revised July 1998)
Case

Germany in the 1990s: Managing Reunification

By: George C. Lodge and James W. Ragsdale

In October 1990, eastern Germany was incorporated into the Federal Republic of Germany. The German people rewarded the architect of these changes, Helmut Kohl, with an enhanced majority in national elections. But only two years later it was hard to remember these heady... View Details

Keywords: Economy; Inflation and Deflation; Central Banking; Interest Rates; Political Elections; Situation or Environment; Integration; Europe; Germany; Italy; United Kingdom

Educators

05 Feb 2024
Research & Ideas

The Middle Manager of the Future: More Coaching, Less Commanding

Zhang says. They still maintain traditional supervisory responsibilities such as setting work schedules, enforcing human resource policies, conducting job reviews, and more. At the same time, managers are also View Details

Keywords: by Ben Rand

27 Sep 2018
Research & Ideas

Religion in the Workplace: What Managers Need to Know

considered one of the last taboos,” says Senior Lecturer Derek van Bever. “Our students have been asking for it because they see very clearly that they will be in positions of global leadership where they will have to deal with it.” To fill that need, van Bever wrote... View Details

Keywords: by Dina Gerdeman; Food & Beverage; Apparel & Accessories

Fall 2013
Article

The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers

Accounting performance measures are often argued to lead to short-sighted behavior by managers facing intertemporal decisions. We assess the association between different types of performance measures and the time horizon of business unit managers who have profit... View Details

Keywords: Management Practices and Processes; Performance Evaluation

27 Jun 2016
Research & Ideas

These Management Practices, Like Certain Technologies, Boost Company Performance

firms in the bottom 25 percent. In fact, by comparing the management numbers to other factors, the researchers determined that worldwide, quality of management accounted for a... View Details

Keywords: by Michael Blanding

13 Mar 2008
Working Paper Summaries

An Investigation of Earnings Management through Marketing Actions

Keywords: by Craig J. Chapman & Thomas J. Steenburgh

16 Jan 2013
Research & Ideas

The Messy Link Between Slave Owners and Modern Management

Caitlin C. Rosenthal didn't intend to write a book about slavery. She set out to tackle something much more mundane: the history of business practices. But when she started researching account books from the mid-1800s, a period of major... View Details

Keywords: by Katie Johnston

March 2004
Article

How Do You Stop the Books From Being Cooked? A Management Control Perspective on Financial Accounting Standard Setting and the Section 404 Requirement of the Sarbanes/Oxley Act

By: S. Datar and M. G. Alles

Keywords: Governance Controls; Accounting; Standards

February 2023
Article

The Effect of Systems of Management Controls on Honesty in Managerial Reporting

By: Aishwarrya Deore, Susanna Gallani and Ranjani Krishnan

While budgetary controls with capital rationing are optimal in theory and widespread in practice, empirical research documents their association with higher employee dishonesty compared to budgetary controls without rationing. In this study, we examine whether... View Details

Keywords: Directing Controls; Misreporting; Mission Statements; Participative Budgeting; Stewardship Theory; Systems Of Management Controls; Capital; Budgets and Budgeting; Mission and Purpose

Teaching Interest

Managing Health Care Delivery - Executive Education

By: Robert S. Huckman

While delivering patient care has always been a primary goal of health care organizations, financial outcomes have long been the metric by which success is measured. Increasingly, however, health care leaders are being held accountable for... View Details

June 2020
Background Note

Customer Management Dynamics and Cohort Analysis

By: Elie Ofek, Barak Libai and Eitan Muller

The digital revolution has allowed companies to amass considerable amounts of data on their customers. Using this information to generate actionable insights is fast becoming a critical skill that firms must master if they wish to effectively compete and win in today’s... View Details

Keywords: Cohort Analysis; Customers; Analytics and Data Science; Segmentation; Analysis; Customer Value and Value Chain

Educators

Research Summary

The role of the manager in cross-sector interactions

My second stream of research takes the individual manager as the unit of analysis in examining cross-sector interactions. Two papers explore processes and mechanisms that allow managers to cross sectoral boundaries more effectively.

The first paper... View Details

2004
Working Paper

Judging Fund Managers by the Company They Keep

By: Randolph Cohen, Joshua Coval and Luboš Pástor

We develop a performance evaluation approach in which a fund manager's skill is judged by the extent to which his investment decisions resemble the decisions of managers with distinguished performance records. The proposed performance measures are estimated more... View Details

Keywords: Measurement and Metrics; Performance Evaluation; Investment Funds; Investment

July 2017
Article

The Four Stages to Becoming an Excellent Front-Line Sales Manager

By: Frank V. Cespedes

Sales occupations account for more than 10% of the total U.S. labor force, and that official estimate is almost certainly low: In an increasingly service economy, many people who do business development for a living are not listed as “sales” for reporting purposes.... View Details

Keywords: Salesforce Management