Accounting Industry - Publications - Faculty & Research

June 2022
Article

A New Initiative to Track HIV Resource Allocation and Costs

By: Ryan McBain, AK Nandakumar, Michael Ruffner, Carlyn Mann, Mai Hijazi, Susanna Baker, Linden Morrison, Kalipso Chalkidou, Shufang Zhang, Iris Semini, Fern Terris-Prestholt, Steven Forsythe, Sarah Byakika, Joshua Musinguzi and Robert S. Kaplan

In early 2020, several global health institutions – including the Global Fund to Fight AIDS, Tuberculosis and Malaria; Joint United Nations Program on HIV/AIDS (UNAIDS); United States Agency for International Development; and Office of the Global AIDS Coordinator at... View Details

Keywords: Activity Based Costing; HIV; Cost; Health Care; Healthcare; Health Care and Treatment; Activity Based Costing and Management; Resource Allocation; Health Industry; Africa

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20 Jul 2009
Research & Ideas

Markets or Communities? The Best Ways to Manage Outside Innovation

Gamble and IBM have learned to do this—others can learn as well. In a similar way there is concern about loss of secrecy. The reality in most industries is that most firms have a reasonably good idea about the core products, services, and... View Details

Keywords: by Sean Silverthorne; Technology

October 1997 (Revised March 1998)
Case

Appalachian Mountain Club: Transforming Governance

By: Walter J. Salmon and Jaan Elias

Starting in 1988, the Appalachian Mountain Club (AMC) began a controversial transformation in management and governance. For its first 112 years, the AMC's structure had resembled that of a country club--volunteer leaders directed the club's operations and its small,... View Details

Keywords: Budgets and Budgeting; Transformation; Corporate Governance; Employee Relationship Management; Recruitment; Leading Change; Organizational Culture; Labor and Management Relations; Nonprofit Organizations; Education Industry; Education Industry

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20 Jul 2020
Blog Post

Minorities Who 'Whiten' Job Resumes Get More Interviews

racial clues. The researchers then created email accounts and phone numbers for the applicants and observed how many were invited for interviews. 'Whitened' resumes produce more job call-backs for African Americans Blacks get more job... View Details

Keywords: All Industries

14 Feb 2017
First Look

First Look at New Research: February 14

Abstract—We estimate a structural model that takes into account the entry decisions of retail stores and their corollary effects on total shopping mall sales. By understanding the endogenous behavior of individual store entry, we provide... View Details

Keywords: Sean Silverthorne

29 Jun 2007
First Look

First Look: June 29, 2007

the (A) case. Purchase this supplement: http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=407071 Free the Grapes—Direct-to-Consumer Shipping in the Wine Industry Harvard Business School Case 707-472 While wine tourism in the... View Details

Keywords: Martha Lagace

08 Aug 2017
First Look

First Look at Research and Ideas, August 8, 2017

firms had “slack,” but not through changing investments or accruals. These incentives are driven by the prestige associated with the index rather than capital market benefits. Back-of-envelope estimates suggest that the index accounted... View Details

Keywords: Sean Silverthorne

15 Jun 2020
News

Alumni and Faculty Books for June 2020

featuring fascinating historical detail about each route, Seven Climbs is a compelling account of Sherwood’s efforts to answer a much-debated question: Which are the world’s greatest climbs? Faculty Books Capitalism at Risk: Rethinking... View Details

30 Mar 2010
First Look

First Look: March 30

foreign capital may encourage entrepreneurship. We find that entrepreneurial activity is higher in industries that have a large share of foreign firms in vertically linked industries. Second, we find that entrepreneurial activity in View Details

Keywords: Sean Silverthorne

October 2023 (Revised January 2024)
Case

Ball: EVA Driving the World's Leading Can Manufacturer (A)

By: Jonas Heese and Susan Pinckney

The case describes Ball’s multi decade history of using Economic Value Added to drive decision making and workforce compensation. In 2016, the company acquired Rexam PLC and became the world’s leading metal beverage container company. Consumer demand for varied... View Details

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October 2001 (Revised November 2001)
Case

Provident Life and Accident Insurance: The Acquisition of Paul Revere

By: Mihir A. Desai, Frank Williamson, Mark Veblen and Yuming Zou

Provident Life & Accident Insurance Co. has made an initial bid to acquire a primary competitor, Paul Revere, from conglomerate, Textron. The due diligence process uncovers a significant block of problematic disability insurance policies. Provident is forced to assess... View Details

Keywords: Insurance; Financial Management; Mergers and Acquisitions; Policy; Investment; Business Strategy; Cash Flow; Price; Bids and Bidding; Financial Reporting; Business Conglomerates; Insurance Industry; Insurance Industry

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10 Jul 2018
First Look

New Research and Ideas, July 10, 2018

Tarun Abstract—New technologies can be unsettling for industry incumbents, regulators, and consumers, because norms and institutions for dealing with them don’t yet exist. Interestingly, businesspeople in emerging economies face similar... View Details

Keywords: Dina Gerdeman

04 Apr 2017
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First Look at New Research, April 4

Industry By: Baldwin, Carliss Y. Abstract—This paper seeks to explain the technological forces that led to the rise of vertically integrated corporations in the late 19th century and the opposing forces that led to a... View Details

Keywords: Sean Silverthorne

18 Feb 2014
First Look

First Look: February 18

http://www.people.hbs.edu/asunderam/mmmf_2013-12-24_with_names.pdf August 2013 Accountancy Futures The Investor Conundrum By: Eccles, Robert G. Abstract—No abstract available. Publisher's link:... View Details

Keywords: Sean Silverthorne

01 Sep 2008
News

Building a Better MBA

management careers and management problems were carved up by function,” he continues. “A typical manager would spend his entire career within one function — say marketing, finance, or accounting — and he would be given only a piece of a... View Details

Keywords: Roger Thompson; Colleges, Universities, and Professional Schools; Educational Services

06 Aug 2001
Research & Ideas

Go Global—or No? Can You Make the Case?

Ever wanted to judge a Harvard Business Review case study? Here's your chance. In its June issue, Harvard Business Review published an account of the fictional company, DataClear, authored by Harvard Business School associate professor... View Details

Keywords: by Walter Kuemmerle

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“It’s like a pie-eating contest” | Social Enterprise | Harvard Business School

Accountable Care Organization.” “Doing the analysis was part of my work,” says Josh, “but the most important part of the job was getting people on board, influencing them, speaking across boundaries – getting them to understand why this... View Details

11 Jul 2005
Research & Ideas

The New International Style of Management

that has borrowed freely from others around the world. "With the United States accounting for approximately 30 percent of the world's GDP and as the home to 62 out of the 100 most valuable brands in the world, it's not surprising... View Details

Keywords: by Garry Emmons

01 Jun 2005
News

Do You Speak Business?

management,” declares HBS professor John Quelch, an expert in international marketing and business development. He describes this style as an amalgam, built atop a U.S. model that has borrowed freely from others around the world. “With the United States View Details

Keywords: Garry Emmons

March 2012 (Revised December 2014)
Case

Schön Klinik: Measuring Cost and Value

By: Robert S. Kaplan, Mary L. Witkowski and Jessica A. Hohman

The case illustrates how a leading German hospital group has invested deeply in the measurement of patient-level outcomes and costs, the foundations of a health care value framework. The company launches a pilot project to use time-driven activity-based costing (TDABC)... View Details