Publications

Web

Accounting & Management - Doctoral

Sunderam Charles C.Y. Wang Emily Williams Yuan Zou Current HBS Faculty & Students by Interest Accounting Brian K. Baik Shirley Lu Ethan C. Rouen George Serafeim Balanced scorecard Srikant M. Datar Robert... View Details

28 Jan 2014
First Look

First Look: January 28

Download working paper: http://ssrn.com/abstract=2378558 Towards a Contingency Theory of Enterprise Risk Management By: Mikes, Anette, and Robert S. Kaplan Abstract—Enterprise... View Details

Keywords: Sean Silverthorne

28 Apr 2015
First Look

First Look: April 28

Management: Can a Balanced Scorecard Change a Culture? By: Gibbons, Robert, and Robert S. Kaplan Abstract—Agency theorists, historically, have analyzed what kinds of... View Details

Keywords: Sean Silverthorne

April 2004 (Revised September 2007)
Case

Accounting Fraud at WorldCom

By: Robert S. Kaplan and David Kiron

The principal players in WorldCom's accounting fraud included CFO Scott Sullivan, the General Accounting and Internal Audit departments, external auditor Arthur Andersen, and the board of directors. The case provides sufficient detail to allow for a full discussion of... View Details

Keywords: Governance Controls; Governing and Advisory Boards; Crime and Corruption; Ethics; Financial Reporting; Organizational Culture; Corporate Governance; Accounting Audits

14 Nov 2017
First Look

New Research and Ideas: November 14, 2017

magazine’s pages. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=53458 November–December 2017 Harvard Business Review The IT Transformation Health Care Needs By: Sahni, Nikhil R., Robert S.... View Details

Keywords: Carmen Nobel

29 Jan 2019
First Look

New Research and Ideas, January 29, 2019

endowments, mergers, and limited liability. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=55499 January 2019 Health Affairs Decreases In Readmissions Credited to Medicare's Program to Reduce Hospital Readmissions Have Been Overstated By: Ody,... View Details

Keywords: Dina Gerdeman

April 1998 (Revised September 1998)
Case

Classic Pen Company, The: Developing an ABC Model

By: Robert S. Kaplan

Classic Pen has diversified from its core blue and black pen business by introducing new specialized colors. But costs have risen and margins on blue and black pens are decreasing. The controller turns to activity-based costing (ABC) for an explanation. View Details

Keywords: Activity Based Costing and Management; Manufacturing Industry

Web

Technology & Operations Management - Doctoral

Prithwiraj Choudhury Thomas R. Eisenmann Chiara Farronato Alexandra C. Feldberg Kris Johnson Ferreira Frances X. Frei Shane M. Greenstein Janice H. Hammond Robert S. Huckman Marco Iansiti Ayelet Israeli... View Details

30 Oct 2006
First Look

First Look: October 31, 2006

productivity externalities in the host country generated by foreign multinational companies. We propose a mechanism that emphasizes the role of local financial markets in enabling foreign direct investment (FDI) to promote growth through... View Details

Keywords: Sean Silverthorne

Web

Organizational Behavior - Doctoral

Tsedal Neeley Michael I. Norton Leslie A. Perlow Jeffrey T. Polzer Ryan L. Raffaelli Lakshmi Ramarajan James W. Riley Clayton S. Rose Raffaella Sadun Emily Truelove Michael L. Tushman Ashley V. Whillans Letian Zhang Ting Zhang Julian J.... View Details

03 Jan 2017
First Look

January 3, 2017

response to policies that maintain low interest rates, money funds change their product offerings by investing in riskier asset classes, are more likely to exit the market, and reduce the fees they charge their investors. The consequence... View Details

Keywords: Carmen Nobel

Web

Accounting & Management - Faculty & Research

of Cystic Fibrosis Care: A Comparative Study Across Multidisciplinary Care Centers in Ireland and the United States By: Emma Brady, Ryan C. Perkins, Kate Cullen, Gregory S. Sawicki, Robert View Details

12 Oct 2011
First Look

First Look: October 12

case:http://cb.hbsp.harvard.edu/cb/product/112003-PDF-ENG Tough Choices for the Illinois Pension System Robert C. Pozen and Brij KhuranaHarvard Business School Case 311-139 This case describes the precarious fiscal situation of the... View Details

Keywords: Sean Silverthorne

25 Aug 2009
First Look

First Look: August 25

reduction in monopoly price leads to the production of units that cost less than their value to consumers (standard channel); (ii) regulation calms down existing consumers because a reduction in the profits of an "unkind" firm increases total welfare View Details

Keywords: Martha Lagace

Web

Accounting & Management Faculty - Faculty & Research

Professor Jung Koo Kang Assistant Professor of Business Administration Robert S. Kaplan Senior Fellow Marvin Bower Professor of Leadership Development, Emeritus Aliya... View Details

February 1997 (Revised July 2001)
Background Note

Introduction to Activity-Based Costing

By: Robert S. Kaplan

Introduces the fundamental notions of activity-based costing (ABC). Motivates ABC by means of a simple example, a single and a diversified pen factory. Proceeds to show how ABC assigns costs more accurately to products and customers by: 1) identifying the activities... View Details

Keywords: Activity Based Costing and Management