Management Accounting And Control Systems - Publications - Faculty & Research

30 Apr 2024
Book

When Managers Set Unrealistic Expectations, Employees Cut Ethical Corners

in place by management – can corrupt the behaviour of both individuals and the organisation as a whole. At Sears, for example, management implemented a new goal-setting View Details

Keywords: by Dina Gerdeman

Article

A Blueprint for Pharmacy Benefits Managers to Increase Value

By: William Shrank, Michael E. Porter, Sachin H. Jain and Niteesh K. Choudhary

Pharmacy benefits managers (PBMs) have a unique opportunity to promote public health and generate value in the healthcare system. However, PBMs are largely evaluated on their ability to control costs rather than improve health. PBMs should be evaluated along three... View Details

Keywords: Opportunities; Health; System; Cost Management; Partners and Partnerships; Motivation and Incentives; Value; Innovation and Invention; Performance Effectiveness; Health Industry; Pharmaceutical Industry

Citation

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May 2012
Case

Evergreen Natural Markets 2012

By: Rosabeth M. Kanter and Paul S. Myers

Evergreen Natural Markets is a successful food retailer located in the Rocky Mountain region of the U.S. Having grown through acquisition, it has a reputation for improving the companies it purchases while retaining previous management. This strategy has succeeded due... View Details

Keywords: United States; Operating Systems; Acquisitions; Strategy; Human Resource Management; Consolidations; Retail Trade; Food; Growth Management; Organizational Culture; Consolidation; Acquisition; Business Processes; Food and Beverage Industry; Food and Beverage Industry; Las Vegas; Western United States

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June 1997 (Revised February 2000)
Case

Walker and Company: Profit Plan Decisions

By: Robert L. Simons and Ramsey Walker

Ramsey Walker, a second-year MBA student, must decide how to control a family business as an absentee owner. After providing background details on the publishing industry, the case requires the reader to: 1) make a product segmentation decision; 2) prepare a profit... View Details

Keywords: Organizational Structure; Family and Family Relationships; Market Design; Management Systems; Planning; Profit; Performance Evaluation; Segmentation; Corporate Strategy; Investment Return; Publishing Industry

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07 Jul 2008
Research & Ideas

Innovation Corrupted: How Managers Can Avoid Another Enron

acquiesced to these questionable transactions. Enron's sophisticated risk analysis and control system also experienced serious breakdowns. These breakdowns, along with... View Details

Keywords: by Martha Lagace; Energy; Utilities

2015
Other Unpublished Work

Do Managers Have a Role to Play in Sustaining the Institutions of Capitalism?

By: Rebecca Henderson and Karthik Ramanna

In a capitalist system based on free markets, do managers have responsibilities to the system itself? If they do, should these responsibilities shape their behavior when they engage in the political processes that structure the institutions of capitalism? The... View Details

Keywords: Capitalism; Lobbying; Leadership; Economic Systems; Managerial Roles; Business and Government Relations

Citation

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May 2015
Article

Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting

By: Suraj Srinivasan, Aida Sijamic Wahid and Gwen Yu

We study the frequency of restatements by foreign firms listed on U.S. exchanges. We find that the restatement rate of U.S. listed foreign firms is significantly lower than that of comparable U.S. firms and that the difference depends on the firm's home country... View Details

Keywords: Accounting Restatements; Home Country Enforcement; Earnings Management; Globalized Firms and Management; Law; Financial Reporting; Financial Markets; Cross-Cultural and Cross-Border Issues

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06 Mar 2013
What Do You Think?

Who Should Manage Our Work Time?

of the self-created time management systems they put together as young adults." Suggested remedies were varied, with responsibilities for their implementation in the hands of both individuals View Details

Keywords: by James Heskett

Web

Hold ourselves accountable to meaningful, measurable progress. - Advancing Racial Equity

progress, we will count on every member of the HBS community to hold each other accountable and, indeed, to contribute to advancing racial equity. Each individual must change, and collectively, we must... View Details

Web

Podcasts - Managing the Future of Work

Help Wanted: Workforce boards face greater demands and more strings 11 SEP 2024 | Managing the Future of Work With legislative changes looming, federally funded boards must juggle the demands of workforce... View Details

07 Mar 2016
HBS Seminar

Scott Stern, MIT Sloan School of Management

2014
Teaching Note

Fine Harvest Restaurant Group

By: Clara X. Chen, Kenneth A. Merchant, Tatiana Sandino and Wim Van der Stede

The Fine Harvest Restaurant Group cases A and B examine a company's design of a new system to evaluate the performance (and determine the bonuses) for its restaurant managers. Fine Harvest had traditionally evaluated restaurant managers based on store margins and had... View Details

Keywords: Incentive Systems; Relative Performance Evaluation; Restaurant Industry; Accounting; Economics; Human Resources; Measurement and Metrics; Labor; Performance; Salesforce Management; Retail Industry; North and Central America

Citation

01 Dec 1998
News

Managing the Business of Life

Glover-Stapleton Associates, Inc., which focuses on developing environmental health and safety management systems for companies worldwide in industries as diverse as... View Details

16 Mar 2023
Blog Post

Insights and Inspiration: A Look Back at the Summer Venture in Management Program

Tony Nguyen is an Accounting and Management Information Systems student at the University of Houston, and a Summer... View Details

Web

Entrepreneurial Management Curriculum - Faculty & Research

In The Era Of Climate Change (ROICC) (also listed under Accounting & Management and General Management) George Serafeim Spring 2025 Q3Q4 3.0 Road to the White House 2024, a... View Details

11 Jul 2005
Research & Ideas

The New International Style of Management

characterizes the U.S. model of management as focused on immediate outcomes and results and generally accustomed to having its way. But it has an added feature that enables it... View Details

Keywords: by Garry Emmons

06 Jan 2011
What Do You Think?

How Should Management Deal With “Anonymous”?

hackers, organized theft by criminals, and efforts by international terrorists to target and shut down, or threaten to shut down, everything from bank accounts to nuclear... View Details

Keywords: by James L. Heskett