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  • All HBS Web  (7,403)
    • People  (11)
    • News  (2,038)
    • Research  (4,436)
    • Events  (34)
    • Multimedia  (214)
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  • 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.
  • 17 Sep 2007
  • Working Paper Summaries

Evidence on the Effects of Unverifiable Fair-Value Accounting

Keywords: by Karthik Ramanna & Ross L. Watts
  • May 1993
  • Exercise

Museum Accounting Methods Controversy, The

By: Regina E. Herzlinger
Keywords: Accounting
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Herzlinger, Regina E. "Museum Accounting Methods Controversy, The." Harvard Business School Exercise 193-123, May 1993.
  • 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.
  • 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.)
  • 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
  • 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.
  • 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.
  • 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.
  • 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.)
  • 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.)
  • 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
  • 14 Dec 2015
  • News

How Accounting Can Help Build a Sustainable Economy

  • 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.)
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