recognition - Publications - Faculty & Research

14 Nov 2007
First Look

First Look: November 14, 2007

that while the manufacturer's dependence advantage diminishes its performance, the supplier's dependence advantage has a null effect. We discuss the implications of these findings for studies of interorganizational interdependence. The Influence of Financial Statement... View Details

Keywords: Martha Lagace

June 2025
Case

Accounting for OpenAI at Microsoft

By: Jonas Heese, Joseph Pacelli, Nicole Zelazko and Michael Norris

In early 2025, Microsoft was evaluating the impact of its $14 billion investment in OpenAI. As OpenAI’s computing needs expanded, Microsoft positioned Azure as the exclusive provider for training and inference of their large language models. Despite the scale of the... View Details

Keywords: Accounting; Financial Reporting; Revenue Recognition; Corporate Finance; Capital; Investment; Revenue; AI and Machine Learning; Valuation; Governance; Technology Industry; Financial Services Industry; Web Services Industry; Information Technology Industry; United States

Citation

Educators

07 Apr 2003
Research & Ideas

Three Steps for Crisis Prevention

to actually mobilizing the resources required to stop it. We term this the "RPM process": recognition, prioritization, mobilization. Failure at any of these three stages will leave a company vulnerable to potentially devastating predictable surprises. Lapses... View Details

Keywords: by Michael D. Watkins & Max H. Bazerman

26 Feb 2007
Research & Ideas

The Power of the Noncompete Clause

about the world of noncompetes before you embarked on this study. How did you get interested in studying them vis-à-vis inventor mobility? What gap in the research did you want to investigate? Matt Marx: You're right; this topic drew directly on my experience. After... View Details

Keywords: by Martha Lagace

28 Oct 2001
What Do You Think?

What Can We Expect in the Other War?

things that talented managers seek: exciting work, personal development, a balanced lifestyle, a great company, and recognition and rewards for individual contributions. It is a war led by top management, but carried out at all levels in... View Details

Keywords: by James Heskett

02 Jul 2001
What Do You Think?

Built to Last or Bought to Sell?

ultimate measure of performance is total return to the investor. There is passing reference to the fact that, without new thinking, this philosophy can be tough on employees (and one might add communities). There is recognition that... View Details

Keywords: by James Heskett

17 Oct 2007
Research & Ideas

Why Global Brands Work

club. Think IBM's "solutions for a small planet." 5. Social responsibility. Consumers expect global brands to lead on corporate social responsibility, leveraging their technology to solve the world's problems. Think Nestlé and clean water. Ford has a proud... View Details

Keywords: by John A. Quelch; Auto

09 Jul 2008
Research & Ideas

Starbucks’ Lessons for Premium Brands

in three ways. First, the early adopters who valued the club-like atmosphere of relaxing over a quality cup of coffee found themselves in a minority. To grow, Starbucks increasingly appealed to grab and go customers for whom service meant speed of order delivery rather... View Details

Keywords: by John Quelch; Retail

02 Apr 2019
First Look

New Research and Ideas, April 2, 2019

Harvard Business School Case 119-029 Revenue Recognition at HBP In early 2014, Paul Bills, CFO of Harvard Business Publishing (HBP), sat down with David Wan, the company’s CEO, to discuss budget preparations for the coming year. Bills... View Details

Keywords: Dina Gerdeman

25 Jul 2011
Research & Ideas

How Disruptive Innovation is Remaking the University

rethink the entire traditional higher education model. Private universities without national recognition and large endowments are at great financial risk. So are public universities, even prestigious ones such as the University of... View Details

Keywords: by Clayton M. Christensen & Henry J. Eyring; Education

03 Mar 2010
What Do You Think?

To What Degree Does “Identity” Affect Economic Performance?

"best places to work" both in the U.S. and the U.K., is related positively to economic performance. Further, intrinsic rewards, such as capable colleagues and recognition for good work, play a larger role in worker satisfaction... View Details

Keywords: by Jim Heskett

29 Sep 2003
Research & Ideas

Pride Goeth Before a Profit

gets done." He makes sure that employees are recognized for their ideas within the department during small recognition ceremonies, like a quarterly lunch. And when appropriate, he nominates them for greater honors, such as Aetna's... View Details

Keywords: by Theodore Kinni

08 Aug 2006
First Look

First Look: August 8, 2006

home-building concentrated in low-income neighborhoods, Patrimonio Hoy has generated recognition and goodwill for the company. Its innovative approach reduces significantly the cost and time needed by the poor to improve their housing.... View Details

Keywords: Sean Silverthorne

08 Apr 2015
What Do You Think?

Are Technology Companies Ripe for Disruption?

the comments was a recognition of the role that even "nice to have" versus "need to have" innovations play in the evolution of high tech products. Joe Schmid pondered a world without such innovation. "The... View Details

Keywords: by James Heskett; Computer; Technology

02 Sep 2016
Op-Ed

The Twitter Election

earned (i.e free) media coverage; name recognition is not an issue. He draws much larger and more enthusiastic crowds than Clinton, which may impress television viewing audiences. He is increasingly combining scripted policy statements... View Details

Keywords: by John Quelch and Thales Teixeira

22 Aug 2012
Research & Ideas

Advertising: It’s Not ‘Mad Men’ Anymore

recognition system was essentially dismantled in 1956 with a consent decree signed by the trade associations involved in administering the system. But nothing much changed. As Silk, Mohammad Arzaghi, Ernst R. Berndt, and James C. Davis... View Details

Keywords: by Michael Blanding; Advertising

03 May 2016
First Look

First Look, May 3, 2016

and reduces employees' unemployment risk, thereby reducing firms' upward earnings management incentives. Consistent with the hypothesis, we find a significant reduction in abnormal accruals, increased recognition of special items and... View Details

Keywords: Sean Silverthorne

08 Oct 2015
Research & Ideas

Four Questions Fundraisers Must be Prepared to Answer

Stevenson has concluded that public recognition is not the major reason why people make significant gifts. Instead, they want to make a positive impact on the world, says Stevenson, Harvard Business School’s Sarofim-Rock Professor of... View Details

Keywords: by Julia Hanna

03 Feb 2011
What Do You Think?

Are We Going “Back to the Future” In Researching Management?

Citing corporate scandals of the past ten years, Andrew MacLennan said that " in the last 10 years there has been a growing recognition of the need to balance great ideas with concern for execution " Debra Farquharson commented... View Details

Keywords: Re: James L. Heskett

03 Sep 2009
What Do You Think?

Are Retention Bonuses Worth the Investment?

a penalty to the company for doing so. Shouldn't we expect some recognition on the part of the employee, perhaps expressed in terms of greater loyalty, about the company's role in doing this? Should an organization impose a quid pro quo... View Details