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  • All HBS Web  (3,586)
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  • All HBS Web  (3,586)
    • People  (9)
    • News  (581)
    • Research  (2,453)
    • Events  (14)
    • Multimedia  (18)
  • Faculty Publications  (1,562)
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  • May 2017
  • Supplement

Boston Children's Hospital Process Map Video

By: Robert S. Kaplan and Mary Witkowski
The 13 minute video simulates a discussion among orthopedic surgeons and cast room technicians about the processes and resources used when applying long leg casts for patients. The video should be used when teaching Boston Children’s Hospital (Abridged) case, #914-407,... View Details
Keywords: Activity Based Costing; Healthcare Costing; Process Maps; Activity Based Costing and Management; Health Care and Treatment
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Kaplan, Robert S., and Mary Witkowski. "Boston Children's Hospital Process Map Video." Harvard Business School Multimedia/Video Supplement 117-703, May 2017.
  • Article

Comparative Costs of Advanced Proton and Photon Radiation Therapies: Lessons from Time-driven Activity-based Costing in Head and Neck Cancer

By: Nikhil G. Thaker, Steven J. Frank and Thomas W. Feeley
Time-driven activity-based costing (TDABC) is an innovative costing tool in healthcare that can be used to directly compare the true cost of competing technologies over the full care cycle. Rather than only comparing therapeutic effectiveness over a limited number of... View Details
Keywords: Head And Neck Cancer; IMRT; Proton Therapy; Time-Driven ABC; Information Technology; Activity Based Costing and Management; Medical Specialties
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Thaker, Nikhil G., Steven J. Frank, and Thomas W. Feeley. "Comparative Costs of Advanced Proton and Photon Radiation Therapies: Lessons from Time-driven Activity-based Costing in Head and Neck Cancer." Journal of Comparative Effectiveness Research 4, no. 4 (2015): 297–301.
  • 24 Feb 2025
  • News

Musk’s DOGE Email Ripped from Private Sector Playbook, Says Harvard Expert

  • February 2017 (Revised June 2017)
  • Supplement

ExxonMobil: Business as Usual? (B)

By: George Serafeim, Shiva Rajgopal and David Freiberg
The case presents ExxonMobil's response to growing pressure to disclose how climate change will impact their business. This includes multiple asset impairments and losing a proxy vote to shareholders to increase climate change related reporting. Supplements the (B)... View Details
Keywords: Oil & Gas; Oil Prices; Oil Companies; Asset Impairment; Predictive Analytics; Sustainability; Environmental Impact; Innovation; Disclosure; Accounting; Valuation; Energy Sources; Ethics; Corporate Disclosure; Governance Compliance; Climate Change; Financial Reporting; Energy Industry; United States
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Serafeim, George, Shiva Rajgopal, and David Freiberg. "ExxonMobil: Business as Usual? (B)." Harvard Business School Supplement 117-047, February 2017. (Revised June 2017.)
  • 06 Sep 2005
  • Research & Ideas

The Best Place for Retirement Funds

For many investors planning for retirement, asset allocation is a crucial issue. How much should I put into stocks, bonds, and cash? But Harvard Business School professor Daniel Bergstresser says that households with substantial assets in both taxable and tax-deferred... View Details
Keywords: by Ann Cullen
  • 04 Apr 2005
  • What Do You Think?

Can an Organization’s “Deep Smarts” Be Preserved?

that "those companies that are in the hands of accountants will shrink from ... [preserving deep smarts] because they will not be able to quantify the benefits in business terms." C. J. Cullinane elaborates on this in commenting... View Details
Keywords: by James Heskett
  • May 2011
  • Article

The Hollow Science

By: Robert S. Kaplan
The financial meltdown made clear that the executives of many major financial institutions were operating with inadequate or distorted information about the values and risks of their firms' assets. It's fair to say that business scholars bear some... View Details
Keywords: Accounting; Financial Crisis; Financial Management; Information; Knowledge Acquisition; Risk Management; Practice
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Kaplan, Robert S. "The Hollow Science." Harvard Business Review 89, no. 5 (May 2011).
  • Article

Sustainability in Financial Services Is Not About Being Green

By: Robert G. Eccles and George Serafeim
Keywords: Sustainability; Financial Services; Banks; Insurance Companies; Risk; Risk Management; Insurance; Accounting; Banks and Banking; Financial Services Industry
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Eccles, Robert G., and George Serafeim. "Sustainability in Financial Services Is Not About Being Green." Harvard Business Review Blogs (May 15, 2013).
  • Article

Time-Driven Activity-Based Costing in Emergency Medicine

By: Robert S. Kaplan, Brian J. Yun, Anand M. Prabhakar, Jonathan Warsh, John Brennan, Kyle E. Dempsey and Ali S. Raja
Value in emergency medicine is determined by both patient-important outcomes and the costs associated with achieving them. However, measuring true costs is challenging. Without an understanding of costs, emergency department (ED) leaders will be unable to determine... View Details
Keywords: Time-Driven Activity-Based Costing; Emergency Room; Health Care and Treatment; Value; Cost Management; Activity Based Costing and Management
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Kaplan, Robert S., Brian J. Yun, Anand M. Prabhakar, Jonathan Warsh, John Brennan, Kyle E. Dempsey, and Ali S. Raja. "Time-Driven Activity-Based Costing in Emergency Medicine." Annals of Emergency Medicine 67, no. 6 (June 2016): 765–772.
  • March 1995 (Revised November 1995)
  • Supplement

Dividend Policy at FPL Group, Inc. (B)

By: Benjamin C. Esty and Craig F Schreiber
FPL's dividend policy and the reaction of the financial markets are examined. View Details
Keywords: Earnings Management; Stocks; Financial Markets
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Esty, Benjamin C., and Craig F Schreiber. "Dividend Policy at FPL Group, Inc. (B)." Harvard Business School Supplement 295-106, March 1995. (Revised November 1995.)
  • 2013
  • Chapter

Luxembourg: A Sustainable Society Starts Here

By: Robert G. Eccles and George Serafeim
Keywords: Environmental Sustainability; Integrated Corporate Reporting; City; Luxembourg
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Eccles, Robert G., and George Serafeim. "Luxembourg: A Sustainable Society Starts Here." Chap. 6 in CSR Report 2013, edited by Francesco de Leo and Francis Quinn, 73–92. InnoVatio Publishing Ltd., 2013.
  • Profile

Dave Vitello

“take the accounting and financial management base I built at Deloitte and pair it with the strategic thinking I gain at HBS.” The environment is perfectly suited to his ambition. “Each class, whether it is... View Details
Keywords: Financial Services
  • fall 1988
  • Article

Analysis of the Organizational Characteristics Related to Tight Budget Goals

By: R. Simons
Keywords: Organizations; Budgets and Budgeting; Goals and Objectives
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Simons, R. "Analysis of the Organizational Characteristics Related to Tight Budget Goals." Contemporary Accounting Research 5, no. 1 (fall 1988): 267–283.
  • October 1993 (Revised December 1993)
  • Background Note

Introduction to Global Financial Reporting: A Managerial Perspective

By: David F. Hawkins
Keywords: Financial Reporting; Globalization; Management; Perspective
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Hawkins, David F. "Introduction to Global Financial Reporting: A Managerial Perspective." Harvard Business School Background Note 194-048, October 1993. (Revised December 1993.)
  • June 2007
  • Article

The Speed-Reading Organization: Revving up Finance with Time-Driven Activity-Based Costing

By: Robert S. Kaplan and Steven R. Anderson
Keywords: Organizations; Finance; Activity Based Costing and Management
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Kaplan, Robert S., and Steven R. Anderson. "The Speed-Reading Organization: Revving up Finance with Time-Driven Activity-Based Costing." Business Finance (June 2007), 39–42.
  • 24 Oct 2012
  • Research & Ideas

Want People to Save More? Send a Text

that if she lost her job, she couldn't pay her children's school fees or pay for a doctor," says Pomeranz, an assistant professor in entrepreneurial management at Harvard Business School. “How can we understand what projects work to... View Details
Keywords: by Kim Girard
  • Web

B2B Sales and Distribution - Course Catalog

unhappy major account and integrating your sales organization into an acquiring company’s sales organization. Each student will be required to submit their strategy for handling management issues ahead of... View Details
  • 01 Sep 2012
  • News

Alumni Books

best innovations: Find and fill an important unmet customer need. Plan for profitability. Strive for sustainability. Establish credibility. Gather necessary resources. Lead and manage effectively. Maintain balance and learn to enjoy the... View Details
Keywords: Colleges, Universities, and Professional Schools; Educational Services; Publishing Industries (except Internet); Information
  • 31 Jul 2012
  • First Look

First Look: July 31

Interorganizational Conflict Authors:Elizabeth Long Lingo, Colin Fisher, and Kathleen L. McGinn Publication:In Handbook of Conflict Management Research, edited by Neal M. Ashkansy, Oluremi B. Ayoko, and Karen Jehn. Edward Elgar... View Details
Keywords: Carmen Nobel
  • 07 Sep 2021
  • News

Summer Fellowship Recipient is a Changemaker in Tanzania

alone do not account for these outcomes of the country’s public health system. There are also disparities in how effectively resources are allocated and managed, says Simon DeBere (MBA/MPA-ID 2022), a 2021 HBS Social Enterprise Summer... View Details
Keywords: April White
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