Management Accounting - Publications - Faculty & Research

12 Jan 2015
Research & Ideas

Regulators Ease Up on Companies Generating Political Benefits

because of what they did, but because of what they are? That's the question that intrigued Jonas Heese, who recently joined Harvard Business School as an assistant professor in the Accounting and Management... View Details

Keywords: by Michael Blanding

January 2023
Case

Crow Holdings Development: Mass Timber Construction

By: John D. Macomber, Robert Hernandez and Kyle MertensMeyer

Jim McCaffery and Cody Armbrister of Crow Holdings Development evaluate the pros and cons of committing to mass timber construction instead of conventional concrete or steel for a new 260,000 SF multi-story office building in Texas. Benefits include substantially... View Details

Keywords: Real Estate Development; Architecture; Air Quality; Health ＆ Wellness; Office Property; Sustainability; Carbon Abatement; Natural Environment; Environmental Accounting; Green Buildings; Design; Construction; Cost vs Benefits; Environmental Sustainability; Construction Industry; Real Estate Industry; Texas

Citation

Educators

01 Sep 2008
News

On Track

her clients keep an even keel by meeting periodically with each one. “I give them a book that I put together especially for them,” she said. “It shows how each manager and the whole account has done; that... View Details

Keywords: Finance

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

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15 Sep 2020
News

How To Make Diversity a Reality

nonprofit focused on improving urban economies, and ICV Partners, a Black-owned private equity firm focused on companies in the lower middle market. Willie Woods is cofounder, president, and managing director of ICV Partners, and in this... View Details

Web

Buy Now, Pay Later: Research Links - Manuscript Collections

sent to a friend who owed him money—in this homemade account book from 1673 to 1693. The book, bound in rawhide and sewn with linen thread, chronicles the family’s activity in farming and household View Details

01 Sep 2009
News

Ready for Launch

$25,000 of in-kind accounting and legal services. Traditional Track OFF AND RUNNING: Matthew Prince and Michelle Zatlyn have opened shop in the Bay Area. Business: CloudFlare, a Web security venture that will help Web sites protect... View Details

Keywords: Management of Companies and Enterprises; Management of Companies and Enterprises; Management of Companies and Enterprises; Management of Companies and Enterprises; Management of Companies and Enterprises; Management of Companies and Enterprises; Management of Companies and Enterprises; Management of Companies and Enterprises

March 2011 (Revised March 2014)
Case

The IASB at a Crossroads: The Future of International Financial Reporting Standards (A)

By: Karthik Ramanna, Karol Misztal and Daniela Beyersdorfer

What are the major challenges to the continued growth of IFRS worldwide? Should countries be encouraged to pursue "full adoption" of IFRS or should each country determine its own IFRS "convergence" strategy? Given the limitations of governance and... View Details

Keywords: International Accounting; Emerging Markets; Financial Reporting; Global Strategy; Fair Value Accounting; Corporate Governance; Standards; Adoption; Growth and Development Strategy

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26 Mar 2014
Research & Ideas

How Electronic Patient Records Can Slow Doctor Productivity

new study of physician offices transitioning to electronic health records (EHRs) used in managing patient care. In general, larger offices in the study that employed EHRs recorded productivity gains, but certain types of smaller practices... View Details

Keywords: by Dina Gerdeman; Health

November 1985
Case

Prentice Stevens, Inc.: Rating Industrial Debt

By: David F. Hawkins

Keywords: Borrowing and Debt; Management; Financial Statements

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January 2018
Case

Partners In Health: Costing Primary Care in Haiti

By: Robert S. Kaplan and Mahek A. Shah

Partners in Health, a global NGO focused on delivering health care to residents of rural underserved communities, conducts a project on the cost of primary care at five sites in the Central Highlands of Haiti. It devises a simple approach for tracking the resources... View Details

Keywords: Global Health; Public Health; Health Care and Treatment; Activity Based Costing and Management; Cost Accounting; Rural Scope; Health Industry; Haiti

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July – August 2008
Article

Reduce the Risk of Failed Financial Judgments

By: Robert G. Eccles Jr. and Edward J. Riedl

When crucial financial estimates rely on judgment, companies can minimize their risk by turning to appraisers, actuaries, and evaluators, whether internal, external, or a combination. View Details

Keywords: Financial Statements; Judgments; Financial Management; Risk Management

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01 Mar 2017
News

HBX: Reimagining HBS for the Digital Age

team built two platforms. The first platform, launched in 2014, houses HBX Credential of Readiness (CORe) and HBX Certificate Programs. CORe introduces students to business fundamentals through three courses — Business Analytics, Economics for Managers, and Financial... View Details

23 May 2017
First Look

First Look at New Ideas and Research: May 23, 2017

arbitrariness of the set. Drawing on Gestalt psychology, we develop a conceptual account that predicts what will—and will not—act as a pseudo-set and defines the psychological process through which these pseudo-sets affect behavior,... View Details

Keywords: Carmen Nobel

01 Jun 2001
News

"Unheard Voices" Brings to Light Three Centuries of American Women at Work

entries in Nathaniel Chamberlain’s account book, this glimpse into 18th-century American domestic life is one of hundreds of stories about women and work that is surfacing thanks to a new initiative at Baker Library. The project, called... View Details

Keywords: Deborah Blagg; Professor Elton Mayo; Business Schools & Computer & Management Training; Business Schools & Computer & Management Training; Business Schools & Computer & Management Training; Business Schools & Computer & Management Training

July 1990 (Revised October 1997)
Case

Siemens Electric Motor Works (A) (Abridged)

By: Robert S. Kaplan

Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details

Keywords: Activity Based Costing and Management; Cost Accounting; Cost; Adoption; Cost vs Benefits; Management Analysis, Tools, and Techniques; Production; Business Strategy; Electronics Industry; Manufacturing Industry

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29 Sep 2022
News

Securing a Resilient Future for Senegal

countries closed their borders. Diagne’s first task was to work closely with the ministry’s leadership team in crafting an economic response to the pandemic. Worldwide, crisis management involved very similar challenges—layoffs and... View Details

Keywords: Maureen Harmon

Profile

Nathalie du Preez

views with others, it sharpens your emotional intelligence — you become more astute. As a leader, you have to take into account different perspectives. HBS courses give you a taste of what you'll face when you graduate." As an... View Details