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  • All HBS Web  (7,410)
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  • All HBS Web  (7,410)
    • People  (11)
    • News  (2,040)
    • Research  (4,436)
    • Events  (34)
    • Multimedia  (214)
  • Faculty Publications  (3,374)
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  • 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.)
  • August 2017 (Revised December 2017)
  • Case

Accounting for Nuclear Power Provisions at RWE

By: Paul Healy and Jonas Heese
In early 2016, RWE, a utility that operates nuclear power plants in Germany, came under scrutiny from regulators and the media over the adequacy of its provisions for costs of decommissioning and dismantling (D&D) its nuclear power plants. Accounting standards required... View Details
Keywords: Liabilities; Provisions For Long-term Obligations; Discounting; Accounting; Energy Generation; Energy Industry; Germany
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Healy, Paul, and Jonas Heese. "Accounting for Nuclear Power Provisions at RWE." Harvard Business School Case 118-013, August 2017. (Revised December 2017.)
  • March 1985 (Revised July 1986)
  • Background Note

Foreign Operations Accounting and Analysis

By: David F. Hawkins
Keywords: International Accounting
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Hawkins, David F. "Foreign Operations Accounting and Analysis." Harvard Business School Background Note 185-063, March 1985. (Revised July 1986.)
  • 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.)
  • June 1993 (Revised July 1993)
  • Teaching Note

Accounting for Frequent Fliers TN

By: William J. Bruns Jr.
Teaching Note for (9-192-040). View Details
Keywords: Accounting
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Bruns, William J., Jr. "Accounting for Frequent Fliers TN." Harvard Business School Teaching Note 193-183, June 1993. (Revised July 1993.)
  • August 2005 (Revised May 2006)
  • Teaching Note

Accounting at MacCloud Winery (TN)

By: David F. Hawkins and Gregory S. Miller
Teaching Note to (9-105-081). View Details
Keywords: Accounting; Food and Beverage Industry
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Hawkins, David F., and Gregory S. Miller. "Accounting at MacCloud Winery (TN)." Harvard Business School Teaching Note 106-008, August 2005. (Revised May 2006.)
  • June 1985
  • Background Note

Fixed Asset Accounting and Analysis

By: David F. Hawkins
Keywords: Accounting
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Hawkins, David F. "Fixed Asset Accounting and Analysis." Harvard Business School Background Note 185-165, June 1985.
  • June 1985
  • Background Note

Intangible Asset Accounting and Analysis

By: David F. Hawkins
Keywords: Accounting
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Hawkins, David F. "Intangible Asset Accounting and Analysis." Harvard Business School Background Note 185-098, June 1985.
  • Web

3.1 Student Accounts | MBA

3.1 Student Accounts The Harvard University Student Accounts Office manages billing for tuition and fees . Harvard University’s Student Financial Services (SFS) Office emails notification of fall charges in... View Details
  • February 2007
  • Teaching Note

HBS Financial Accounting Tutorial (TN)

By: David F. Hawkins and Paul M. Healy
Keywords: Accounting; Finance; Information
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Hawkins, David F., and Paul M. Healy. "HBS Financial Accounting Tutorial (TN)." Harvard Business School Teaching Note 107-063, February 2007.
  • Web

Accounting & Management - Faculty & Research

Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students July 2025 Case Microsoft’s Performance Across Three CEOs By: George Serafeim This case traces Microsoft’s evolution from its... View Details
  • July 2020 (Revised November 2020)
  • Exercise

Accounting for Assets at Tesla

By: Paul M. Healy and Marshal Herrmann
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Healy, Paul M., and Marshal Herrmann. "Accounting for Assets at Tesla." Harvard Business School Exercise 121-009, July 2020. (Revised November 2020.)
  • Article

Cash Take-Overs and Accounting Valuations

By: Russell Taussig and Samuel Hayes
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Taussig, Russell, and Samuel Hayes. "Cash Take-Overs and Accounting Valuations." Accounting Review 43, no. 1 (January 1968). (Reprinted in Johnson and Fischer, Readings in Contemporary Financial Management, Scott, Foresman and Co., 1969.)
  • March 2015
  • Teaching Note

The Sustainability Accounting Standards Board

By: Julie Battilana and Felicia Khan
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Battilana, Julie, and Felicia Khan. "The Sustainability Accounting Standards Board." Harvard Business School Teaching Note 415-057, March 2015.
  • 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

  • 03 Aug 2017
  • Working Paper Summaries

The Accounting Rookie Job Market: A Practitioner’s Guide

Keywords: by Ethan Rouen; Accounting
  • 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.)
  • 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.)
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