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  • All HBS Web  (7,390)
    • People  (11)
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    • Research  (4,434)
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  • November 2010 (Revised December 2015)
  • Background Note

Spans of Control and Accountability

By: Eugene F. Soltes
Overview of Spans of Control and Accountability. View Details
Keywords: Organizational Design
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Soltes, Eugene F. "Spans of Control and Accountability." Harvard Business School Background Note 111-066, November 2010. (Revised December 2015.)
  • 13 Dec 2022
  • Video

Balancing Profitability and Social Accountability

  • Article

Better Accounting Transforms Health Care Delivery

By: Robert S. Kaplan and Mary L. Witkowski
The paper describes the theory and preliminary results for an action research program that explores the implications from better measurements of health care outcomes and costs. After summarizing Porter's outcome taxonomy (Porter 2010), we illustrate how to use process... View Details
Keywords: Activity Based Costing and Management; Research; Health Care and Treatment; Health Industry
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Kaplan, Robert S., and Mary L. Witkowski. "Better Accounting Transforms Health Care Delivery." Accounting Horizons 28, no. 2 (June 2014): 365–383.
  • December 2021 (Revised October 2023)
  • Teaching Note

Accounting for Bitcoin at Tesla

By: Charles C.Y. Wang
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Wang, Charles C.Y. "Accounting for Bitcoin at Tesla." Harvard Business School Teaching Note 122-030, December 2021. (Revised October 2023.)
  • December 2021 (Revised November 2024)
  • Course Overview Note

Leadership and Corporate Accountability (LCA)

By: Nien-hê Hsieh
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Hsieh, Nien-hê. "Leadership and Corporate Accountability (LCA)." Harvard Business School Course Overview Note 322-074, December 2021. (Revised November 2024.)
  • Web

Accounting & Management - Faculty & Research

Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students June 2025 Case Transforming a Titan (A) By: George Serafeim and Lena Duchene Dimitri Papalexopoulos, fourth-generation CEO of... View Details
  • 2013
  • Working Paper

Organization Identity and Accounting Choices

By: J. Bouwens and P. Kroos
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Bouwens, J., and P. Kroos. "Organization Identity and Accounting Choices." Working Paper, 2013. (Tilburg University.)
  • 23 Mar 2023
  • Video

BiGS Idea: Accounting for Climate

  • October 2023 (Revised April 2024)
  • Case

Accounting Red Flags or Red Herrings at Catalent? (A)

By: Joseph Pacelli, ZeSean Ali and Tom Quinn
Fund manager Janet Curie asked for a recommendation about the pharmaceutical company Catalent. The company seemed like a solid investment. However, a pair of research reports issued over the previous two months complicated this narrative. GlassHouse Research, a short... View Details
Keywords: Accounting Audits; Budgets and Budgeting; Earnings Management; Cost Accounting; Fair Value Accounting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Investment; Trust; Business and Shareholder Relations; Accounting Industry; Accounting Industry; United States
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Pacelli, Joseph, ZeSean Ali, and Tom Quinn. "Accounting Red Flags or Red Herrings at Catalent? (A)." Harvard Business School Case 124-024, October 2023. (Revised April 2024.)
  • 03 Aug 2017
  • Working Paper Summaries

The Accounting Rookie Job Market: A Practitioner’s Guide

Keywords: by Ethan Rouen; Accounting
  • 2013
  • Working Paper

The Auditing Oligopoly and Lobbying on Accounting Standards

By: Abigail M. Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how the tightening of the U.S. auditing oligopoly over the last twenty-five years—from the Big 8 to the Big 6, the Big 5, and, then, the Big 4—has affected the incentives of the Big N, as manifest in their lobbying preferences on accounting standards. We... View Details
Keywords: Standards; Accounting Audits; Accounting Industry; United States
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Allen, Abigail M., Karthik Ramanna, and Sugata Roychowdhury. "The Auditing Oligopoly and Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 13-054, December 2012. (Revised August 2013.)
  • 2020
  • Working Paper

A Preliminary Framework for Product Impact-Weighted Accounts

By: George Serafeim and Katie Trinh
While there has been significant progress in the measurement of an organization’s environmental and social impacts from its operations, metrics to evaluate the impact of products once they come to market lag far behind. In this paper, we provide a framework for... View Details
Keywords: Social Impact; Product Life Cycle; Environment; Sustainability; Measurement; Metrics; Impact Investing; ESG; ESG (Environmental, Social, Governance) Performance; ESG Reporting; Product; Environmental Sustainability; Measurement and Metrics; Framework; Financial Statements
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Serafeim, George, and Katie Trinh. "A Framework for Product Impact-Weighted Accounts." Harvard Business School Working Paper, No. 20-076, January 2020. (Revised October 2020.)
  • 24 Sep 2018
  • Research & Ideas

How Cost Accounting is Improving Healthcare in Rural Haiti

Medical records at a healthcare clinic in Lascahobas, Haiti. Ryan McBain A few years ago, the Boston-based nonprofit health care organization Partners in Health (PIH) set out to quantify the cost of primary care for its patients--specifically those who visited the... View Details
Keywords: by Carmen Nobel; Health
  • June 1999
  • Background Note

Competition Between the Professions: Law Firms vs. Accounting Firms

By: Ashish Nanda
Discusses the emerging competition between law firms and accounting firms. View Details
Keywords: Business Ventures; Competition; Accounting Industry; Accounting Industry
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Nanda, Ashish. "Competition Between the Professions: Law Firms vs. Accounting Firms." Harvard Business School Background Note 899-301, June 1999.
  • October 1999
  • Background Note

Emergence of an International Accounting Standards Setter, The

By: Paul M. Healy and Jacob Cohen
Provides students with an overview of recent developments in the setting of accounting standards at a global level. View Details
Keywords: International Accounting; Financial Statements; Globalization
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Healy, Paul M., and Jacob Cohen. "Emergence of an International Accounting Standards Setter, The." Harvard Business School Background Note 100-046, October 1999.
  • November 2005 (Revised September 2006)
  • Background Note

Accounting for Marketable Securities and the "Recycling" of Income

Gives an overview of accounting for equity investments less than 20%. Uses this accounting to introduce the issue of amounts included in the statement of comprehensive income during a different time period from its inclusion in net income (sometimes called "recycled... View Details
Keywords: Accounting; Investment; Equity
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Miller, Gregory S. Accounting for Marketable Securities and the "Recycling" of Income. Harvard Business School Background Note 106-025, November 2005. (Revised September 2006.)
  • November 2017 (Revised August 2018)
  • Case

Fair Value Accounting at Noble Group (A)

By: Siko Sikochi, Suraj Srinivasan and Quinn Pitcher
Noble Group was a large commodities trader based in Hong Kong and listed on the Singapore Stock Exchange. In 2012, Noble shifted its business strategy towards an asset-light model. Under this model, Noble did not own mines or farms to produce commodities but built... View Details
Keywords: Fair Value Accounting; Policy; Goods and Commodities; Contracts; Valuation
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Sikochi, Siko, Suraj Srinivasan, and Quinn Pitcher. "Fair Value Accounting at Noble Group (A)." Harvard Business School Case 118-034, November 2017. (Revised August 2018.)
  • March 2025
  • Article

Limited Accountability and Awareness of Corporate Emissions Target Outcomes

By: Xiaoyan Jiang, Shawn Kim and Shirley Lu
Firms are increasingly announcing targets to reduce their carbon emissions, but it is unclear whether firms are held accountable for these targets. Here we examine emissions targets that ended in 2020 to investigate the final target outcomes, the transparency of target... View Details
Keywords: Carbon Emissions; Goals and Objectives; Corporate Social Responsibility and Impact; Corporate Accountability; Environmental Sustainability; Public Opinion
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Jiang, Xiaoyan, Shawn Kim, and Shirley Lu. "Limited Accountability and Awareness of Corporate Emissions Target Outcomes." Nature Climate Change 15, no. 3 (March 2025): 279–286.
  • May 1994
  • Article

Investor's Guide to Derivative Accounting Basics

By: David F. Hawkins
Keywords: Accounting
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Hawkins, David F. "Investor's Guide to Derivative Accounting Basics." Accounting Bulletin, no. 24 (May 1994).
  • May 2011 (Revised August 2011)
  • Background Note

Accounting for Loss Contingencies: FASB/IASB Proposals

By: David F. Hawkins
Technical note describing current FASB and IASB loss contingency standards and FASB and IASB proposals to change these standards. View Details
Keywords: Accounting
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Hawkins, David F. "Accounting for Loss Contingencies: FASB/IASB Proposals." Harvard Business School Background Note 111-141, May 2011. (Revised August 2011.)
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