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Show Results For
- All HBS Web
(7,581)
- People (11)
- News (2,038)
- Research (4,412)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,371)
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- May 1997
- Article
New International Lease Accounting Standard Proposed
By: David F. Hawkins
Hawkins, David F. "New International Lease Accounting Standard Proposed." Accounting Bulletin, no. 52 (May 1997).
- February 1998
- Article
New International Lease Accounting Standard Explained
By: David F. Hawkins
Hawkins, David F. "New International Lease Accounting Standard Explained." Accounting Bulletin, no. 59 (February 1998).
- August 2005 (Revised December 2008)
- Teaching Note
The U.S. Current Account Deficit (TN)
By: Laura Alfaro, Rafael M. Di Tella, Ingrid Vogel and Renee Kim
Teaching Note to (9-706-002). View Details
Keywords: United States
- February 2006
- Teaching Note
Introduction to Responsibility Accounting Systems (TN)
By: David F. Hawkins, V.G. Narayanan, Michele Jurgens and Jacob Cohen
Keywords: Accounting
- 2007
- Chapter
Beyond Dependence: Conceptualizing Information and Accountability in NGO-Funder Relations
By: Alnoor Ebrahim
This paper explores the linkages between information systems and accountability in nongovernmental and nonprofit organizations (NGOs). The information systems in four NGOs are introduced: two Indian NGOs engaged in natural resource management and rural development, an... View Details
Keywords: Philanthropy and Charitable Giving; Corporate Accountability; Information Management; Business and Stakeholder Relations; Non-Governmental Organizations; Information Technology; India; District of Columbia
Ebrahim, Alnoor. "Beyond Dependence: Conceptualizing Information and Accountability in NGO-Funder Relations." In Reconceptualising NGOs and Their Roles in Development: NGOs, Civil Society and the International Aid System, edited by Paul Opoku-Mensah, David Lewis, and Terje Tvedt, pp. 119–159. Aalborg, Denmark: Aalborg University Press, 2007.
- May 1994
- Article
Investor's Guide to Derivative Accounting Basics
By: David F. Hawkins
Keywords: Accounting
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
- August 2023 (Revised October 2024)
- Supplement
Plug Power (B)
By: Jonas Heese, Joseph Pacelli and James Barnett
The case is set in spring 2021, immediately after Plug Power made financial restatements dating back to 2018. The case describes the restatements, which revealed that Plug was reclassifying expense items to boost gross profits. View Details
Keywords: Environmental Accounting; Financial Reporting; Ethics; Profit; Management; Social Enterprise; Energy Industry; Green Technology Industry; United States; Europe
Heese, Jonas, Joseph Pacelli, and James Barnett. "Accounting Outages at Plug Power? (B)." Harvard Business School Supplement 124-018, August 2023. (Revised October 2024.)
- February 1996
- Background Note
A Note on Comdisco's Lease Accounting
A series of examples are used to illustrate Comdisco's leasing transactions. View Details
Palepu, Krishna G. "A Note on Comdisco's Lease Accounting." Harvard Business School Background Note 196-122, February 1996.
- 2023
- Working Paper
Accounting for Carbon Offsets – Establishing the Foundation for Carbon-Trading Markets
By: Robert S. Kaplan, Karthik Ramanna and Marc Roston
Tackling climate change requires reductions in current and future greenhouse gas (GHG) emissions as well as the removal of existing GHG from the atmosphere. Carbon-offset producers purport to provide such removals. But poor measurement practices and inadequate controls... View Details
Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Accounting for Carbon Offsets – Establishing the Foundation for Carbon-Trading Markets." Harvard Business School Working Paper, No. 23-050, February 2023.
- 2007
- Working Paper
Accountability in Complex Organizations: World Bank Responses to Civil Society
By: Alnoor Ebrahim and Steve Herz
Civil society actors have been pushing for greater accountability of the World Bank for at least three decades. This paper outlines the range of accountability mechanisms currently in place at the World Bank along four basic levels: (1) staff, (2) project, (3) policy,... View Details
Keywords: Corporate Accountability; Corporate Governance; Governing and Advisory Boards; Compensation and Benefits; Business and Community Relations; Social Enterprise; Motivation and Incentives
Ebrahim, Alnoor, and Steve Herz. "Accountability in Complex Organizations: World Bank Responses to Civil Society." Harvard Business School Working Paper, No. 08-027, October 2007.
- October 1998
- Article
New International Accounting Standard: Intangible Assets
By: David F. Hawkins
Hawkins, David F. "New International Accounting Standard: Intangible Assets." Accounting Bulletin, no. 72 (October 1998).
- 2006
- Article
The Competitive Advantage of Management Accounting
By: R. S. Kaplan
Kaplan, R. S. "The Competitive Advantage of Management Accounting." Journal of Management Accounting Research 18 (2006): 127–135.
- 28 Feb 2021
- Working Paper Summaries
Connecting Expected Stock Returns to Accounting Valuation Multiples: A Primer
- March 2009 (Revised February 2011)
- Background Note
Note: Fair Value Accounting for Investments in Debt Securities
The note describes how fair value accounting applies to debt securities that are classified by financial institutions as (1) "trading" securities, (2) "available for sale" securities, or (3) "hold to maturity" securities. It explains the hierarchy for inputs used in... View Details
Fruhan, William E. "Note: Fair Value Accounting for Investments in Debt Securities." Harvard Business School Background Note 209-134, March 2009. (Revised February 2011.)
- August 1998
- Article
New International Accounting Standard: Discontinuing Operations
By: David F. Hawkins
Hawkins, David F. "New International Accounting Standard: Discontinuing Operations." Accounting Bulletin, no. 68 (August 1998).
- 1974
- Chapter
Management Accounting in Hospitals: A Case Study
By: Robert S. Kaplan
Kaplan, Robert S. "Management Accounting in Hospitals: A Case Study." In Accounting for Social Goals: Budgeting and Analysis of Nonmarket Projects, edited by J. L. Livingstone and S. Gunn, 131–148. New York: Harper & Row, 1974.
- August 2017 (Revised November 2017)
- Case
Accounting for Political Risk at AES
By: Gerardo Pérez Cavazos and Suraj Srinivasan
As a global energy generating company, AES frequently faces challenges from political changes and instability. This is exacerbated by the fact that in many instances AES' primary customer is the government, which is also in charge of law-making. For example, AES'... View Details
Keywords: Political Risk; Asset Impairment; Risk Factors; Fair Value; Fair Value Accounting; Financial Reporting; Financial Statements; Energy Industry; Bulgaria; Dominican Republic; United States; Venezuela
Pérez Cavazos, Gerardo, and Suraj Srinivasan. "Accounting for Political Risk at AES." Harvard Business School Case 118-023, August 2017. (Revised November 2017.)
- Other Article
What Do We Know About Variance in Accounting Profitability?
By: Anita M. McGahan and Michael E. Porter
In this paper, we analyze the variance of accounting profitability among a broad cross-section of firms in the American economy from 1981 to 1994. The purpose of the analysis is to identify the importance of year, industry, corporate-parent, and business-specific... View Details
McGahan, Anita M., and Michael E. Porter. "What Do We Know About Variance in Accounting Profitability?" Management Science 48, no. 7 (July 2002): 834–851.
- September 2019
- Supplement
Accounting Fraud at Tesco Stores (C)
By: Jonas Heese, Suraj Srinivasan and Julia Kelley
This case serves as a complement to the case "Accounting Fraud at Tesco Stores (A)". View Details
Heese, Jonas, Suraj Srinivasan, and Julia Kelley. "Accounting Fraud at Tesco Stores (C)." Harvard Business School Supplement 120-034, September 2019.