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      Accounting and ManagementRemove Accounting and Management →

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      • November 1987 (Revised April 2017)
      • Teaching Note

      Polysar Limited

      By: Robert Simons
      Teaching Note for (9-187-098). View Details
      Keywords: Management Control Systems; Strategy And Execution; Performance Measurement; Variance Analysis; Profit Management; Canada
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      Simons, Robert. "Polysar Limited." Harvard Business School Teaching Note 187-198, November 1987. (Revised April 2017.)
      • 1987
      • Chapter

      Research Cultures in Management Accounting: Empirical Research

      By: Robert S. Kaplan
      Keywords: Cost Accounting; Research
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      Kaplan, Robert S. "Research Cultures in Management Accounting: Empirical Research." In Accounting and Culture, edited by Barry E. Cushing, 78–87. Sarasota: American Accounting Association, 1987.
      • 1987
      • Book

      Accounting and Management: Field Study Perspectives

      By: Robert S. Kaplan and William J. Bruns
      Keywords: Accounting; Management; Perspective
      Citation
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      Kaplan, Robert S. and William J. Bruns, eds. Accounting and Management: Field Study Perspectives. Boston: Harvard Business School Press, 1987.
      • 1987
      • Chapter

      How Cost Accounting Systematically Distorts Product Costs

      By: Robert S. Kaplan and Robin Cooper
      Keywords: Cost Accounting; Product
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      Kaplan, Robert S., and Robin Cooper. "How Cost Accounting Systematically Distorts Product Costs." Chap. 8 in Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan, 204–228. Boston: Harvard Business School Press, 1987.
      • 1987
      • Chapter

      Planning, Control, and Uncertainty: A Process View

      By: R. Simons
      Keywords: Planning; Governance; Risk and Uncertainty; Risk Management
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      Simons, R. "Planning, Control, and Uncertainty: A Process View." In Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan. Boston: Harvard Business School Press, 1987.
      • 1987
      • Introduction

      The Role of Field Studies in Accounting Research and the Development of Accounting

      By: Robert S. Kaplan
      Keywords: Accounting
      Citation
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      Kaplan, Robert S. "The Role of Field Studies in Accounting Research and the Development of Accounting." Introduction to Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan, 1–14. Boston: Harvard Business School Press, 1987.
      • September 1987 (Revised May 2017)
      • Teaching Note

      Codman & Shurtleff, Inc.: Planning and Control System

      By: Robert Simons
      Teaching Note for (9-187-081). View Details
      Keywords: Strategy And Execution; Management Control Systems; Control Systems; Planning; System
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      Simons, Robert. "Codman & Shurtleff, Inc.: Planning and Control System." Harvard Business School Teaching Note 188-029, September 1987. (Revised May 2017.)
      • September 1987 (Revised December 1996)
      • Case

      Patten Corp.

      By: Krishna G. Palepu
      Forbes Magazine criticized the revenue recognition policy of Patten Corp. As a result, the company's stock price dropped by a significant amount. The students are asked to discuss if the criticism by Forbes is justified, and if not, what the company should do. View Details
      Keywords: Fair Value Accounting; Financial Statements; Budgets and Budgeting; Problems and Challenges; Financial Condition; Spending; Revenue; Planning; Quality; Stocks; Journalism and News Industry
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      Palepu, Krishna G. "Patten Corp." Harvard Business School Case 188-027, September 1987. (Revised December 1996.)
      • 1987
      • Chapter

      Regaining Relevance

      By: Robert S. Kaplan
      Citation
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      Kaplan, Robert S. "Regaining Relevance." In Cost Accounting, Robotics, and the New Manufacturing Environment, edited by Robert Capettini and Donald K. Clancy. Sarasota, FL: American Accounting Association, 1987.
      • June 1987 (Revised May 1990)
      • Case

      John Deere Component Works (B)

      By: Robert S. Kaplan
      Having installed an activity-based system, the division is now exploring the insight provided by that system. In particular, it is studying the economics of lot-size process planning and product mix management. View Details
      Keywords: Activity Based Costing and Management; Production; Business or Company Management; Planning; Cost Accounting; Cost Management; Product Marketing; Management Practices and Processes; Consumer Products Industry; Agriculture and Agribusiness Industry
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      Kaplan, Robert S. "John Deere Component Works (B)." Harvard Business School Case 187-108, June 1987. (Revised May 1990.)
      • June 1987 (Revised August 1988)
      • Case

      American Bank

      By: Robert S. Kaplan
      American Bank is developing a new system to compute product costs. The deregulated, more competitive environment for commercial banks has created both problems and opportunities for banking operations. In order to price existing products and assess the desirability of... View Details
      Keywords: System; Consolidation; Commercial Banking; SWOT Analysis; Fair Value Accounting; Cost Management; Price; Banking Industry; North and Central America; United States
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      Kaplan, Robert S. "American Bank." Harvard Business School Case 187-194, June 1987. (Revised August 1988.)
      • June 1987 (Revised May 1995)
      • Teaching Note

      Anacomp, Inc., Teaching Note

      By: Krishna G. Palepu
      Keywords: Teaching; Information
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      Palepu, Krishna G. "Anacomp, Inc., Teaching Note." Harvard Business School Teaching Note 187-190, June 1987. (Revised May 1995.)
      • May 1987 (Revised November 1998)
      • Case

      John Deere Component Works (A)

      By: Robert S. Kaplan
      The division has recognized the inadequacies of its existing, traditional cost system for estimating product costs. Describes the innovative activity-based system that was developed to more accurately trace overhead costs to individual products. Provides students with... View Details
      Keywords: Activity Based Costing and Management; Cost Accounting; Cost Management; Cost vs Benefits; Production; Budgets and Budgeting; Innovation and Invention; Innovation and Management; Consumer Products Industry
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      Kaplan, Robert S. "John Deere Component Works (A)." Harvard Business School Case 187-107, May 1987. (Revised November 1998.)
      • May 1987 (Revised February 2000)
      • Case

      Codman & Shurtleff, Inc.: Planning and Control System

      By: Robert L. Simons
      Detailed description of the planning and control systems in use at Johnson & Johnson. Focuses on the actions of managers in one subsidiary in revising budget targets. Illustrates intensive strategic planning and financial planning process in a large, decentralized... View Details
      Keywords: Strategic Planning; Planning; Forecasting and Prediction; Accounting Audits; Budgets and Budgeting; Business Strategy; Financial Management; Business or Company Management; Management Systems; Public Administration Industry; Financial Services Industry
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      Simons, Robert L. "Codman & Shurtleff, Inc.: Planning and Control System." Harvard Business School Case 187-081, May 1987. (Revised February 2000.)
      • May 1987 (Revised October 1996)
      • Case

      Murray Ohio Manufacturing Co.

      By: Krishna G. Palepu
      After a record year in 1983, Murray Ohio's earnings declined in 1984. The company was faced with competition from cheap imports and was experiencing declining margins. Students are asked to analyze the company's 1984 financial statements and predict whether there is... View Details
      Keywords: Financial Statements; Financial Reporting; Business Divisions; Cost Management; Spending; Decision Making; Change Management; Problems and Challenges; Management Systems; Manufacturing Industry
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      Palepu, Krishna G. "Murray Ohio Manufacturing Co." Harvard Business School Case 187-178, May 1987. (Revised October 1996.)
      • April 1987 (Revised October 1989)
      • Case

      Winchell Lighting, Inc. (A)

      By: Robin Cooper and Robert S. Kaplan
      Designed to teach students how to trace marketing costs to products. View Details
      Keywords: Cost Accounting; Marketing; Consumer Products Industry
      Citation
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      Cooper, Robin, and Robert S. Kaplan. "Winchell Lighting, Inc. (A)." Harvard Business School Case 187-074, April 1987. (Revised October 1989.)
      • April 1987 (Revised June 1987)
      • Supplement

      Winchell Lighting, Inc. (B)

      By: Robin Cooper and Robert S. Kaplan
      Supplements the (A) case. View Details
      Citation
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      Cooper, Robin, and Robert S. Kaplan. "Winchell Lighting, Inc. (B)." Harvard Business School Supplement 187-075, April 1987. (Revised June 1987.)
      • April 1987 (Revised May 1995)
      • Teaching Note

      Harnischfeger Corp., Teaching Note

      By: Krishna G. Palepu
      Teaching Note for (9-186-160). View Details
      Keywords: Utilities Industry
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      Palepu, Krishna G. "Harnischfeger Corp., Teaching Note." Harvard Business School Teaching Note 187-152, April 1987. (Revised May 1995.)
      • April 1987
      • Article

      The Effect of Accounting Procedure Changes on CEO's Cash Salary and Bonus Compensation

      By: Paul M. Healy, Sok-Hyon Kang and Krishna G. Palepu
      Keywords: Accounting; Change; Compensation and Benefits
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      Healy, Paul M., Sok-Hyon Kang, and Krishna G. Palepu. "The Effect of Accounting Procedure Changes on CEO's Cash Salary and Bonus Compensation." Journal of Accounting & Economics 9, no. 1 (April 1987): 7–34.
      • March 1987 (Revised December 1996)
      • Case

      Anacomp, Inc.

      By: Krishna G. Palepu
      Citation
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      Palepu, Krishna G. "Anacomp, Inc." Harvard Business School Case 187-153, March 1987. (Revised December 1996.)
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