Publications

November 2010 (Revised February 2011)
Case

BonneSante S.A.

By: David F. Hawkins

IASB and FASB propose new lease accounting rules and the owner of a French chain of fast food outlets is concerned about the impact on his company's balance sheets. View Details

Keywords: Financial Reporting; International Accounting; Policy; Standards; Leasing; Food and Beverage Industry; Retail Industry; France

April 2000 (Revised March 2002)
Case

Describes Destiny's use of "pattern language" concepts to structure its business activities. The innovative approach contrasts with a process approach and helps the company balance its needs for scalability with retained agility. View Details

Keywords: Change Management; Business Processes

May 2016
Case

Seaside Organics

By: Howard H. Stevenson and Alisa Zalosh

This case follows Sara Norton, a soccer player-turned-serial entrepreneur, as she transforms Seaside Organics from a fledgling startup into an $89 million company. Informed by the successes and failures of her first organics venture, WellBar, Norton tries to balance... View Details

Keywords: Business Growth and Maturation; Organizational Structure; Personal Development and Career; Entrepreneurship; Personal Characteristics; Business Startups; Business Strategy; Conflict and Resolution; Agriculture and Agribusiness Industry

2015
Report

The Iran Nuclear Deal: A Definitive Guide

By: Gary Samore, Graham T. Allison, Aaron Arnold, Matthew Bunn, Nicholas Burns, Shai Feldman, Chuck Freilich, Olli Heinonen, Martin B. Malin, Steven E. Miller, Payam Mohseni, Richard Nephew, Laura Rockwood, James K. Sebenius and William Tobey

This report on a comprehensive nuclear agreement with Iran—the Joint Comprehensive Plan of Action (JCPOA) provides a concise description of the agreement and the accompanying UN Security Council Resolution 2231. It also includes a balanced assessment of the agreement's... View Details

Keywords: Agreements and Arrangements; International Relations; Iran

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October 2002 (Revised April 2012)
Background Note

Introduction to Stockholders' Equity

The stockholders' equity section of the balance sheet illustrates details of accounting for stock offerings, common stock, and preferred stock. Accounting for dividends, both cash and stock dividends, and treasury stock is covered. View Details

Keywords: Stocks; Accounting

March 2001 (Revised April 2001)
Case

Montefiore Medical Center

By: Robert S. Kaplan and Syeda Noorein Inamdar

A large urban medical center implements the Balanced Scorecard management tool. Elaine Brennan, senior VP of operations, has reorganized a highly functional health care organization into decentralized patient care centers and support units. Having recently endured the... View Details

Keywords: Balanced Scorecard; Health Care and Treatment; Management Systems; Organizational Structure; Corporate Strategy; Leadership Development; Growth and Development Strategy; Financial Reporting; Budgets and Budgeting; Cost Accounting; Corporate Accountability; Communication; Health Industry

September 2000 (Revised October 2000)
Exercise

Drivers of Industry Financial Structure

By: Dwight B. Crane and Indra Reinbergs

This case contains common-size balance sheets and financial ratios for 10 companies, each representative of a different industry. Students are asked to identify the industries from the structure of the financial statements. View Details

Keywords: Finance

17 Jan 2011
Research & Ideas

Being the Boss

that wrong," says Lineback, himself a former executive. "They think authority defines them. I've had bosses who had to resort to saying, 'I'm the boss!' And when you get to that point, you've lost it." In the following interview, Hill talks about the... View Details

Keywords: by Carmen Nobel

Forthcoming
Article

Segmented Arbitrage

By: Emil Siriwardane, Adi Sunderam and Jonathan Wallen

We use arbitrage activity in equity, fixed income, and foreign exchange markets to characterize the frictions and constraints facing intermediaries. The average pairwise correlation between the 32 arbitrage spreads that we study is 22%. These low correlations are... View Details

Keywords: Financial Intermediation; Arbitrage; Intermediary-based Asset Pricing; Finance; Segmentation

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2007
Book

Management Control Systems

By: Robert N. Anthony and Vijay Govindarajan

Management Control Systems, now in its 13th edition, builds on strengths from prior editions by offering a rich diversity of cases balanced with current material. The primary market for Management Control Systems is an MBA level elective in control systems. The... View Details

January 2013 (Revised June 2018)
Case

Amazon, Apple, Facebook, and Google 2018

By: John Deighton and Leora Kornfeld

Four businesses had, by 2012, grown to dominate the infrastructure that all firms rely on to reach online customers. Will the balance of power among the four persist, will one take command at the expense of the other three, or are all four more vulnerable than they... View Details

Keywords: Internet and the Web; Competitive Advantage; Infrastructure; Mobile and Wireless Technology; Growth and Development; Service Industry; Retail Industry; United States

20 Dec 2006
Working Paper Summaries

The Demise of Cost and Profit Centers

Keywords: by Robert S. Kaplan

June 2013 (Revised October 2013)
Case

Tim Blanchard at Jones Mendel & Co. (Abridged)

By: Jay W. Lorsch and John Gabarro

Tim Blanchard struggles to balance all the demands facing him as a partner of a consulting firm. He must decide how to serve clients, mentor his people, provide strategy and direction to the high-tech group, and spend time with family. View Details

Keywords: Business or Company Management; Management Style; Partners and Partnerships; Work-Life Balance; Problems and Challenges; Management Teams; Consulting Industry

July 1995 (Revised May 1997)
Case

Nutra Foods

By: David F. Hawkins

An investor reviews his equity investment and asks for help in understanding how the stock splits and dividends impact his investment and the company's stockholders' equity portion of the balance sheet. View Details

Keywords: History; Financial Management; Private Equity; Capital Structure; Valuation; Investment Return; Business and Shareholder Relations; Financial Services Industry; Food and Beverage Industry

October 1997
Case

Roslin Institute, The

By: Ray A. Goldberg and Tom Clay

Dr. Ian Willmut and the Roslin Institute have developed a revolutionary new technology--cloning. Now they are faced with some tough choices concerning going forward. How should they balance commercialization opportunities with societal concerns? View Details

Keywords: Decision Choices and Conditions; Independent Innovation and Invention; Social Issues; Commercialization; Biotechnology Industry

June 2001 (Revised July 2001)
Case

Boston Lyric Opera

By: Robert S. Kaplan and Dennis Campbell

The Boston Lyric Opera was the fastest growing opera company in North America during the 1990s. Having successfully completed a move to a larger facility in 1999, the board and general director recognize the need to develop a formal strategic planning and governance... View Details

Keywords: Balanced Scorecard; Strategic Planning; Arts; Growth and Development Strategy; Governing and Advisory Boards; Fine Arts Industry; Massachusetts

23 Jul 2018
Working Paper Summaries

The Creative Consulting Company

Keywords: by Robert S. Kaplan, Richard Nolan, and David P. Norton; Consulting

May 2018 (Revised December 2019)
Case

Apple Inc. in 2018

By: David B. Yoffie and Eric Baldwin

Many observers worried about what would happen to Apple when Steve Jobs died in 2011. But Apple had performed above everyone's expectations in Cook's six years as CEO. Apple's core business—the iPhone—continued to deliver spectacular results. In addition, Cook was... View Details

Keywords: Strategy; Information Technology; Competitive Strategy; Corporate Strategy; Technological Innovation; Competitive Advantage; Computer Industry; Telecommunications Industry; Technology Industry

November 1999 (Revised July 2001)
Case

New Profit Inc.: Governing the Nonprofit Enterprise

By: Robert S. Kaplan

New Profit, Inc. (NPI) is an innovative venture philanthropy fund. Founded by social entrepreneur Venessa Kirsch, NPI intends to raise large donations from individuals who wish to invest in nonprofit enterprises that could have a significant social impact and the... View Details

Keywords: Balanced Scorecard; Nonprofit Organizations; Venture Capital; Social Entrepreneurship; Corporate Governance; Performance Evaluation; Financial Statements; Philanthropy and Charitable Giving; Service Industry