Publications

01 Jan 2005
News

Nancy M. Barry, MBA 1975

truth, and you need to trust the people, trust the process," she says. As the network took shape, members began holding each other accountable for achieving high standards of performance and for using their... View Details

07 Sep 2021
News

Summer Fellowship Recipient is a Changemaker in Tanzania

Afya Pamoja cofounders Patrick Anyanga, Robert Smith, Dr. Helga Mutasingwa, and Simon DeBere at the company’s office in Dar es Salaam, Tanzania. In Tanzania, women are 100 times more likely to die from pregnancy-related complications than women in high income... View Details

Keywords: April White

06 Dec 2021
News

Truth Be Told

Image by John Ritter In 2018, HBS associate professors Aiyesha Dey and Jonas Heese wrote a case about a whistleblower at a multi-national gambling company who exposed financial misstatements, first to his manager and later to the US... View Details

Keywords: April White; Corporate, Subsidiary, and Regional Managing Offices; Management

Web

Information Security & Privacy Policy | About

Security numbers and Driver’s License numbers Bank account information Student data Financial information Human resource information Health information Research data Definitions and Responsibilities: HBS... View Details

24 Apr 2014
News

Understanding the language of business

When the late James F. Rothenberg (AB 1968, MBA 1970) arrived at HBS, the recently graduated Harvard College English major had to learn the intricacies of accounting as well as the language of business. These skills served him well during... View Details

05 Sep 2012
First Look

First Look: September 5

governments rely on honest reporting. Proof of honest intent is typically provided through signature at the end of the document, e.g., tax returns or insurance policy forms. Still, people sometimes cheat to advance their financial... View Details

Keywords: Sean Silverthorne

17 Oct 2014
Research & Ideas

New Treasury Rules Help Long-Retirement Planning

which required all plan participants to make annual taxable distributions out of their retirement accounts from age 70 1/2 onwards. Under the amended rules, by contrast, participants may use up to 25 percent of their retirement View Details

Keywords: by Robert Pozen; Financial Services

November 2010
Case

Morgan Asset Management

By: Boris Groysberg, Paul M. Healy and Sarah Abbott

It is 2010 and Guillermo Araoz, the equity research director at Morgan Asset Management (MAM), is considering his research budget for the year. Due to recent declines in the equity markets and MAM's sale of its mutual funds business, MAM has seen a decline in its... View Details

Keywords: Budgets and Budgeting; Asset Management; Financial Strategy; Investment; Resource Allocation; Research and Development; Financial Services Industry

08 Mar 2011
First Look

First Look: March 8

capital adequacy requirements and all the reporting that went along with it. But could an Internet startup maintain the compliance and accounting standards necessary to handle such scrutiny? Could it... View Details

Keywords: Sean Silverthorne

05 Jun 2019
Research & Ideas

If Your Customers Don't Care What You Charge, What Should You Charge?

motorists represent the prevalence of “consumer inertia” in the retail gas market. Consumer inertia is the tendency of some customers to buy or continue buying a product, even when superior options exist. Companies that can accurately View Details

Keywords: by Kristen Senz; Energy

22 Jan 2019
Working Paper Summaries

Corporate Sustainability: A Strategy?

Keywords: by Ioannis Ioannou and George Serafeim

01 Sep 2011
News

Now You Can Choose

Finnegan In this issue of the Bulletin, Dean Nohria discusses the School’s efforts to ensure that an HBS education remains a transformational experience. Across the campus and at our global centers, the School is positioning itself to create a new View Details

Keywords: Paul Finnegan; Colleges, Universities, and Professional Schools; Educational Services; Religious, Grantmaking, Civic, Professional, and Similar Organizations; Personal Services

March 1973 (Revised October 1983)
Case

Stirling Homex (A)

Deals primarily with the basic issue of revenue recognition. Homex was recognizing revenue from its modular units prior to the date on which an actual sale had taken place. In addition, there are some interesting issues dealing with the allocation of profit between... View Details

Keywords: Working Capital; Resource Allocation; Revenue Recognition; Profit

18 Jul 2018
Research & Ideas

No More General Tso's? A Threat to 'Knowledge Recombination'

South Africa in the late 19th century, they brought with them accounting practices such as “double-entry” bookkeeping, which changed the country’s financial system. More recently, hundreds of Soviet... View Details

Keywords: by Michael Blanding; Accounting; Accounting; Accounting

January 1997 (Revised December 1998)
Background Note

Note on the Balance of Payments

By: Louis T. Wells Jr.

Describes the construction of the balance of payments and defines frequently used measures taken from the balance of payments. View Details

Keywords: Financial Statements; International Finance

May 1994 (Revised February 2021)
Background Note

Note on Reimbursement of Health Care Providers: Case-Based and Capitation Payment

By: Regina E. Herzlinger and Tom Nagle

Explains how managed care organizations use capitation as a payment method for providers. View Details

Keywords: Managed Care; Capitation; Health Care and Treatment; Insurance; Accounting; Financial Management; Health Industry; Insurance Industry