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  • 02 Feb 2015
  • Research & Ideas

Disruptors Sell What Customers Want and Let Competitors Sell What They Don’t

unbundling that allows customers to pick and choose the content they consume (be it articles, music tracks, or airline tickets), Teixeira identifies the fueling factor in this case as "decoupling"—separating out View Details
Keywords: by Michael Blanding
  • 29 Jan 2019
  • First Look

New Research and Ideas, January 29, 2019

coordinate with one another to reduce costs and ensure that patients were receiving the highest quality of care. PatientPing sold its platform to a range of customers, from small skilled nursing facilities... View Details
Keywords: Dina Gerdeman
  • February 1999 (Revised July 2004)
  • Case

Life as a Minor League CEO Frank Burke and The Chattanooga Lookouts

By: Stephen A. Greyser and Kirk A. Goldman
A "slice of life" depiction of the range of issues and activities experienced by Frank Burke (HBS MBA 1987), the president of a minor league baseball team (the Chattanooga Lookouts). Raises questions of the applicability of MBA skills in this role and the "quotient of... View Details
Keywords: Happiness; Managerial Roles; Entrepreneurship; Business or Company Management; Marketing; Cost Management; Cost vs Benefits; Operations; Sports; Business Education; Sports Industry; Tennessee
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  • September 1989 (Revised June 1993)
  • Case

Depreciation at Delta and Pan Am

By: William J. Bruns Jr.
Depreciation policies of Delta Air Lines and Pan Am Corp. are compared and contrasted against a summary of operating data from each airline. Questions with the case require projection of future depreciation on a new aircraft using the policies of each company. View Details
Keywords: Cost Accounting; Management Systems; Economic Growth; Policy; Cost; Financial Strategy; Economic Slowdown and Stagnation; Activity Based Costing and Management; Air Transportation Industry
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  • 26 Feb 2001
  • Research & Ideas

David, Goliath, and Disruption

devices. That simple step, in Schreck's opinion, "changed the nature of where we're going, I think, with global computing. It depends on what behavior you're asking [people] to change, and what the incentive View Details
Keywords: by Martha Lagace
  • 11 Sep 2018
  • First Look

New Research and Ideas, September 11, 2018

August 2018 Journal of Accounting Research Virtual Issue on Empirical Management Accounting Research By: Abernethy, Margaret, and Dennis Campbell Abstract—No abstract available. Publisher's link:... View Details
Keywords: Dina Gerdeman
  • 19 Mar 2019
  • First Look

New Research and Ideas, March 19, 2019

forthcoming Academy of Management Discoveries Creativity, Artificial Intelligence, and a World of Surprises By: Amabile, Teresa M. Abstract—In recent years, progress has been made toward AI Creativity, which... View Details
Keywords: Dina Gerdeman
  • 15 May 2018
  • First Look

New Research and Ideas, May 15, 2018

disappointedly low. Their ability, and motivation, to locate value-added activities in the most attractive locations means that they strengthen clustering rather than encourage dispersion of knowledge.... View Details
Keywords: Dina Gerdeman
  • 03 Oct 2017
  • First Look

First Look at Research and Ideas, October 3, 2017

industries. Extreme Teaming provides new insights into the world of complex, cross-industry projects and the ways they must be managed. The authors analyze contemporary cases that expose the complex demands of cross-boundary collaboration... View Details
Keywords: by Sean Silverthorne
  • October 1991 (Revised September 1998)
  • Case

Maxwell Appliance Controls

By: Robert S. Kaplan
A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details
Keywords: Activity Based Costing and Management; Management Teams; Quality; Performance Improvement; Organizational Culture; Problems and Challenges; Production; Manufacturing Industry
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  • 13 Feb 2018
  • First Look

New Research and Ideas, February 13, 2018

2018 Pearson Education Horngren's Cost Accounting: A Managerial Emphasis By: Datar, Srikant M., and Madhav Rajan Abstract—Horngren’s Cost Accounting defines the View Details
Keywords: Sean Silverthorne
  • 11 Jul 2017
  • First Look

First Look at New Ideas and Research, July 11

customers, and (4) becoming a supplier to a multisided platform. These ideas can be used by physical as well as online businesses. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=52837 forthcoming The Laryngoscope... View Details
Keywords: Sean Silverthorne
  • 03 Jul 2018
  • First Look

New Research and Ideas, July 3, 2018

link: https://www.hbs.edu/faculty/Pages/item.aspx?num=54665 forthcoming R&D Management An Exploratory Study of Product Development in Emerging Economies: Evidence from Medical Device Testing in India By: Gupta, Budhaditya, View Details
Keywords: Dina Gerdeman
  • Article

Better Accounting Transforms Health Care Delivery

By: Robert S. Kaplan and Mary L. Witkowski
The paper describes the theory and preliminary results for an action research program that explores the implications from better measurements of health care outcomes and costs. After summarizing Porter's outcome taxonomy (Porter 2010), we illustrate how to use process... View Details
Keywords: Activity Based Costing and Management; Research; Health Care and Treatment; Health Industry
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  • 03 Apr 2009
  • What Do You Think?

How Much Obsolescence Can Business and Society Absorb?

potential. My guess [is that] the societal effects are just as important." Ganesh Ram commented, "We laugh at the Luddites who destroyed factories in the early Nineteenth Century but the cost of obsolescence is more rapidly... View Details
Keywords: by Jim Heskett; Publishing; Journalism & News
  • 10 Jan 2024
  • Research & Ideas

Technology and COVID Upended Tipping Norms. Will Consumers Keep Paying?

brought along by the pandemic have ushered in changes to the informal customs around who gets tips and how much, according to Jill Avery, senior lecturer of business administration and the Christensen... View Details
Keywords: by Anna Lamb, Harvard Gazette
  • 08 Aug 2017
  • First Look

First Look at Research and Ideas, August 8, 2017

characteristic-based portfolio strategy that requires relatively low annual turnover. This is a continuum, with small size (a very persistent characteristic) at one end of the spectrum and high frequency reversal at the other. Unlike... View Details
Keywords: Sean Silverthorne
  • 18 Dec 2018
  • First Look

New Research and Ideas, December 18, 2018

companies. Ambuja is a leader in CSR activities and is attempting to quantify its impact, both positive and negative, using the “True Value” framework developed by the global... View Details
Keywords: Dina Gerdeman
  • March 1995 (Revised April 1997)
  • Case

Co-operative Bank, The

By: Robert S. Kaplan and Srikant M. Datar
A British bank with strong roots in the cooperative movement encounters declining profitability in an increasingly competitive and deregulated financial services industry. It attempts to grow by broadening its customer base and increasing the range of products and... View Details
Keywords: Product; Competition; Expansion; Cost Management; Activity Based Costing and Management; Profit; Banking Industry; Financial Services Industry
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  • 09 Jul 2020
  • Research & Ideas

It’s Time to Reset Decision-Making in Your Organization

categorizing activities and businesses into “areas to invest, areas to maintain, and areas that can be reduced or eliminated.” Identify areas where revenues can be increased... View Details
Keywords: by Boris Groysberg and Sarah Abbott

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