Management Accounting - Publications - Faculty & Research

Web

Courses by Title - Course Catalog

Shikhar Ghosh Spring 2026 Q3Q4 3.0 ^ back to top A Area Faculty Name Term Quarter Credits Advanced Negotiation: Great Dealmakers, Diplomats, and Deals Negotiation, Organizations & Markets James Sebenius Spring 2026 Q3Q4 3.0 The Anatomy of Fraud (TAF) View Details

01 Mar 2009
News

Where Are They Now?

taught the first-year MBA course in management accounting and later a second-year elective in management control systems. He also taught in a variety of Executive Education... View Details

Keywords: Margie Kelley; Colleges, Universities, and Professional Schools; Educational Services

30 Oct 2005
Research & Ideas

Tuning Jobs to Fit Your Company

exhibit "The Four Spans" provides a summary.) The span of control. The first span defines the range of resources—not only people but also assets and infrastructure—for which a manager is given decision rights. These are also the... View Details

Keywords: by Robert Simons

Web

Protecting Yourself Against Phishing | Information Technology

for some time. If it's a personal account that is compromised, your personal finances could be at risk. Hover over Links Verify the Sender Be Wary of Sudden Fortune (or Misfortune) Leverage a Password View Details

30 Jul 2019
News

Turning Around Tesco

The British-based grocery chain Tesco—the third-largest retailer in the world—recently marked its 100th anniversary with a record-setting, 30-hour dance relay in Wembley Stadium. There were other reasons to celebrate, too: The chain is back in the black after surviving... View Details

Keywords: Tesco; Food and Beverage Stores; Retail Trade

October 1988
Case

Digital Communications, Inc.: Encoder Device Division

Explores the issues surrounding the determination of the product cost of a subassembly in a firm that has never had to determine subassembly costs. Asks students to change the cost system by adding allocation bases and developing a step-down allocation process. View Details

Keywords: Cost Accounting; Resource Allocation; Manufacturing Industry; Telecommunications Industry; Electronics Industry

Citation

Educators

Purchase

summer 2001
Article

The Impact of Activity-Based Costing on Managerial Decisions at Insteel Industries - A Field Study

By: V.G. Narayanan and Ratna G. Sarkar

Keywords: Activity Based Costing and Management; Management; Decision Making

Citation

Find at Harvard

01 Dec 2008
News

Business at the Summit

’59), and was moderated by PBS’s Charlie Rose. Whitman, former CEO of eBay, noted that most Americans are “deeply afraid” as they watch energy and food costs rise and their retirement accounts shrink. More must be done, she said, to... View Details

Keywords: leadership; alumni events; Centennial; Business Schools & Computer & Management Training; Business Schools & Computer & Management Training; Business Schools & Computer & Management Training; Business Schools & Computer & Management Training

January 2020
Article

Using Time-Driven Activity-Based Costing to Demonstrate Value in Perioperative Care: Recommendations and Review from the Society for Perioperative Assessment and Quality Improvement

By: O. Allin, R. D. Urman, A. F. Edwards, J. D. Blitz, K. J. Pfeifer, T. W. Feeley and A. M. Bader

A shift in health care payment models from volume toward value-based incentives will require deliberate input into systems development from both perioperative clinicians and administrators to ensure appropriate recognition of the value of all services... View Details

Keywords: Value-based Health Care; Outcomes; Time-Driven Activity-Based Costing; Health Care and Treatment; Cost Management; Value; Activity Based Costing and Management

Citation

Find at Harvard

Read Now

April 2009 (Revised June 2010)
Case

Supply Chain Partners: Virginia Mason and Owens & Minor (A)

By: V.G. Narayanan and Lisa Brem

Virginia Mason Medical Center (VM) hired Owens & Minor (O&M) as its alpha vendor for medical/surgical supplies in 2004. By 2005, O&M was performing Just-in-Time and Low Unit of Measure services for VM, but they believed the pricing model in the industry was outdated.... View Details

Keywords: Activity Based Costing and Management; Price; Distribution; Supply Chain Management; Medical Devices and Supplies Industry

Citation

Educators

Purchase

06 Dec 2016
First Look

December 6, 2016

Yet a vigorous tradition in the accounting literature establishes that firms routinely sacrifice long-term investment to manage earnings and are rewarded for doing so. This paper presents a model that... View Details

Keywords: Sean Silverthorne

22 Feb 2010
Op-Ed

Tragedy at Toyota: How Not to Lead in Crisis

plans for resolution have been Toyota's substitute for crisis response. As accounts pour in about declining quality, the company parades out relatively unknown mid-level managers to quell the firestorm. It... View Details

Keywords: by William George; Auto

01 Mar 2017
News

Alumni and Faculty Books for March 2017

Understanding Advanced Topics in Accounting by Lawrence Weiss (DBA 1989) (Business Expert Press) Accounting information provides individuals with a starting point to understand and evaluate the key drivers... View Details

Web

Articles - Institute For Strategy And Competitiveness

suggestions for accounting research opportunities in the sector. Improving Value with TDABC HEALTHCARE FINANCIAL MANAGEMENT ASSOCIATION MAGAZINE (June 2014) Robert S. Kaplan The inventor of time-driven... View Details

Web

Supplemental Financial Information | Annual Report 2024

Supplemental Financial Information Financial Overview Harvard Business School’s economic model is designed to support the School’s mission of educating leaders who make a difference in the world. Prudent management of financial resources... View Details

April 1993 (Revised September 1996)
Case

General Mills, Inc.: Analyzing an Annual Report

By: William J. Bruns Jr. and Marc H. Zablatsky

A directed analysis of the General Mills 1992 Annual Report. Focuses on the basics of reading an annual report including analysis of financial statements, calculations of financial ratios, and study of the layout and message of an annual report. View Details

Keywords: History; Cost Management; Activity Based Costing and Management; Financial Statements; Financial Strategy

Citation

Educators

01 Mar 2017
News

Students Forecast Climate Change’s Impact

MORE Watch three students discuss their approach to the climate change challenge MORE Watch three students discuss their approach to the climate change challenge Professors Mike Toffel and Marco Iansiti presented the more than 900 RC students in their Technology &... View Details

Keywords: Dan Morrell

June 2015 (Revised September 2017)
Supplement

Generating Higher Value at IBM

By: Benjamin C. Esty and Scott Mayfield

This case analyzes IBM's financial performance and its capital allocation decisions over a 10-year period from 2004-2013, during which IBM returned more than $140B to shareholders through a combination of dividends and share repurchases. During this time, CEO Sam... View Details

Keywords: Dividends; Share Repurchases; Earnings Guidance; Financial Statement Analysis; Financial Ratios; Payout Policy; Earnings Per Share (EPS); Earnings Management; Change Management; Leadership; Transformation; Financial Strategy

Citation

Purchase

03 Sep 2020
Op-Ed

Why American Health Care Needs Its Own SEC

see which clinicians, hospitals, insurers, and others provide the best value." Even if the Trump rules hold up, they cannot provide the full accounting of prices and outcomes the health care system needs. For that, the United States... View Details

Keywords: by Regina E. Herzlinger; Health