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  • All HBS Web  (7,397)
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  • All HBS Web  (7,397)
    • People  (11)
    • News  (2,032)
    • Research  (4,434)
    • Events  (34)
    • Multimedia  (214)
  • Faculty Publications  (3,370)
← Page 12 of 7,397 Results →
  • March 2010
  • Article

Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research

By: Ian D. Gow, Daniel Taylor and Gaizka Ormazabal
We review and evaluate the methods commonly used in the accounting literature to correct for cross-sectional and time-series dependence. While much of the accounting literature studies settings in which variables are cross-sectionally and serially correlated, we find... View Details
Keywords: History; Cost of Capital; Activity Based Costing and Management; Performance Evaluation; Cost Accounting; Time Management; Research; Mathematical Methods; Equity; Borrowing and Debt; Accounting Audits; Accounting Industry
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Gow, Ian D., Daniel Taylor, and Gaizka Ormazabal. "Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research." Accounting Review 85, no. 2 (March 2010): 483–512.
  • March 2019
  • Supplement

Fair Value Accounting at Berkshire Hathaway Inc. (B)

By: Jonas Heese, Suraj Srinivasan and Francois Brochet
This case serves as a complement to the case "Fair Value Accounting at Berkshire Hathaway, Inc. (A)". View Details
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Heese, Jonas, Suraj Srinivasan, and Francois Brochet. "Fair Value Accounting at Berkshire Hathaway Inc. (B)." Harvard Business School Supplement 119-090, March 2019.
  • 2017
  • Other Teaching and Training Material

Financial Accounting Reading: Revenue Recognition

By: David F. Hawkins
The overarching goal of the revenue recognition chapter is to help students better understand the substance and implementation challenges of the joint FASB/IASB revenue recognition standard. This Reading includes four Interactive Illustrations: "Time Value of Money for... View Details
Keywords: Accounting; Revenue Recognition
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Hawkins, David F. "Financial Accounting Reading: Revenue Recognition." Core Curriculum Readings Series. Harvard Business Publishing 5066, 2017.
  • September 2004 (Revised January 2006)
  • Tutorial

Introduction to Cost Accounting Systems

By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
Covers the basics of cost system design, demonstrating in a clear, step-by-step fashion how costs are assigned to cost objects. Key concepts include direct and indirect costs, two-stage allocation, cost pools, and cost drivers. Also provides a brief review of several... View Details
Keywords: Cost Accounting; Cost; System
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"Introduction to Cost Accounting Systems." Harvard Business School Tutorial 105-701, September 2004. (Revised January 2006.)
  • March 1995
  • Article

Q4 One-time Accounting Items Explained

By: David F. Hawkins
Keywords: Accounting
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Hawkins, David F. "Q4 One-time Accounting Items Explained." Accounting Bulletin, no. 29 (March 1995).
  • 2009
  • Article

Placing the Normative Logics of Accountability in 'Thick' Perspective

By: Alnoor Ebrahim
This article provides a critical reflection on the heavily normative nature of current accountability debates. In particular, it explores three streams of normative discourse on nonprofit accountability: improving board governance, improving performance-based... View Details
Keywords: Fair Value Accounting; Accounting; Governance; Performance Evaluation; Governing Rules, Regulations, and Reforms; Goals and Objectives; Management Practices and Processes; Power and Influence; Social and Collaborative Networks; Organizational Structure; Relationships; Accounting Industry
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Ebrahim, Alnoor. "Placing the Normative Logics of Accountability in 'Thick' Perspective." American Behavioral Scientist 52, no. 6 (2009): 885–904.
  • Research Summary

Performance Measurement and Accountability in the Social Sector

Professor Ebrahim's research examines the pressures for accountability facing social sector organizations, and their implications for organizational performance. How can nonprofits and social enterprises measure performance in order to achieve better results? This... View Details
  • 14 Aug 2024
  • News

Best Savings Accounts for Kids

  • January 2024
  • Supplement

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

By: Joseph Pacelli, ZeSean Ali and Tom Quinn
GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel. View Details
Keywords: Accounting Audits; Acquisition; Budgets and Budgeting; Business Earnings; Earnings Management; Cost Accounting; Fair Value Accounting; Financial Reporting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Lawsuits and Litigation; Stocks; Performance Productivity; 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? (B)." Harvard Business School Supplement 124-055, January 2024.
  • 1987
  • Introduction

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

By: Robert S. Kaplan
Keywords: Accounting
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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.
  • 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.)
  • Article

Research Opportunities in Management Accounting

By: Robert S. Kaplan
Keywords: Accounting; Management; Research; Opportunities
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Kaplan, Robert S. "Research Opportunities in Management Accounting." Journal of Management Accounting Research 5 (Fall 1993): 1–14.
  • 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 July 3, 2025 Article A New Framework for Reducing Healthcare Disparities By: Susanna Gallani , Mary Lynch Witkowski, Lidia M. V.... View Details
  • April 2023 (Revised July 2023)
  • Case

Fermenting Accounting Problems at Vermont Kombucha Corp.

By: Tatiana Sandino and Marshal Herrmann
Founded in 2005, Vermont Kombucha Corp. (V-Ko) was an early mover in the fledgling U.S. market for kombucha, a drink brewed for its health benefits. Early on, the company captured more than 90% of market share. Under the leadership of its founder and CEO, Joe Williams,... View Details
Keywords: Going Public; Business Model; Financial Reporting; Ethics; Corporate Governance; Stock Shares; Food and Beverage Industry
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Sandino, Tatiana, and Marshal Herrmann. "Fermenting Accounting Problems at Vermont Kombucha Corp." Harvard Business School Case 123-064, April 2023. (Revised July 2023.)
  • July 2020 (Revised September 2020)
  • Exercise

Accounting for Liabilities at Tesla

By: Paul Healy and Marshal Herrmann
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Healy, Paul, and Marshal Herrmann. "Accounting for Liabilities at Tesla." Harvard Business School Exercise 121-010, July 2020. (Revised September 2020.)
  • May 1992 (Revised January 2000)
  • Supplement

ABB: Accountability Times Two (B)

By: Robert L. Simons
Describes internal allocation conflicts in a complex global company structured as a matrix organization. ABB Switzerland has secured and will build an important power station project; however, internal market allocation policies dictate that this work be handled by ABB... View Details
Keywords: Multinational Firms and Management; Conflict Management; Complexity; Sweden; Switzerland
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Simons, Robert L. "ABB: Accountability Times Two (B)." Harvard Business School Supplement 192-142, May 1992. (Revised January 2000.)
  • October 1994
  • Teaching Note

Accounting for Productivity Growth TN

By: Forest L. Reinhardt
Teaching Note for (9-794-051). View Details
Keywords: United States; Singapore
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Reinhardt, Forest L. "Accounting for Productivity Growth TN." Harvard Business School Teaching Note 795-038, October 1994.
  • 11 Mar 2008
  • News

Accountability is missing in China

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