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Show Results For
- All HBS Web
(7,394)
- People (11)
- News (2,030)
- Research (4,431)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,370)
- 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.
- 2021
- Working Paper
Connecting Expected Stock Returns to Accounting Valuation Multiples: A Primer
By: Akash Chattopadhyay, Matthew R. Lyle and Charles C.Y. Wang
We outline a framework in which accounting “valuation anchors" could be connected to expected stock returns. Under two general conditions, expected log returns is a log-linear function of a valuation (market value-to-accounting) multiple and the expected growth in the... View Details
Keywords: Expected Returns; Present Value; Investment Return; Accounting; Valuation; Information; Framework
Chattopadhyay, Akash, Matthew R. Lyle, and Charles C.Y. Wang. "Connecting Expected Stock Returns to Accounting Valuation Multiples: A Primer." Harvard Business School Working Paper, No. 21-081, January 2021.
- 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.
- 2021
- Working Paper
Accounting for Product Impact in the Pharmaceuticals Industry
By: Amanda Rischbieth, George Serafeim and Katie Trinh
We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the pharmaceuticals industry. We design a monetization methodology that allows us to calculate monetary impact estimates of accessible... View Details
Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Pharmaceutical Companies; Pharmaceuticals; IWAI; Product Design; Product Positioning; Society; Environmental Sustainability; Corporate Social Responsibility and Impact; Product; Safety; Pharmaceutical Industry
Rischbieth, Amanda, George Serafeim, and Katie Trinh. "Accounting for Product Impact in the Pharmaceuticals Industry." Harvard Business School Working Paper, No. 21-139, June 2021.
- February 2006
- Teaching Note
Introduction to Responsibility Accounting Systems (TN)
By: David F. Hawkins, V.G. Narayanan, Michele Jurgens and Jacob Cohen
Keywords: Accounting
- 28 Feb 2021
- Working Paper Summaries
Connecting Expected Stock Returns to Accounting Valuation Multiples: A Primer
- 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).
- August 1996
- Case
International Oil: Confirmation of Accounts Receivable
By: David F. Hawkins
Hawkins, David F. "International Oil: Confirmation of Accounts Receivable." Harvard Business School Case 197-008, August 1996.
- Article
Management Accounting in Advanced Technological Environments
By: Robert S. Kaplan
Kaplan, Robert S. "Management Accounting in Advanced Technological Environments." Science 245, no. 4920 (August 25, 1989): 819–823.
- September 2019
- Supplement
Accounting Fraud at Tesco Stores (B)
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 (B)." Harvard Business School Supplement 120-033, September 2019.
- July 2014
- Case
Accounting for Virtual Goods at Zynga
By: Paul Healy, Gwen Yu and Aldo Sesia
Healy, Paul, Gwen Yu, and Aldo Sesia. "Accounting for Virtual Goods at Zynga." Harvard Business School Case 115-005, July 2014.
- August 1997
- Article
Four New U.K. Accounting Standards Proposed
By: David F. Hawkins
Keywords: United Kingdom
Hawkins, David F. "Four New U.K. Accounting Standards Proposed." Special Issue on The State of Small Business. Accounting Bulletin, no. 55 (August 1997).
- August 2005
- Supplement
The U.S. Current Account Deficit (CW)
By: Laura Alfaro, Rafael M. Di Tella and Ingrid Vogel
- January 1987 (Revised March 1987)
- Case
MCI Communications Corp.: National Accounts Program
Keywords: Telecommunications Industry
Cespedes, Frank V. "MCI Communications Corp.: National Accounts Program." Harvard Business School Case 587-116, January 1987. (Revised March 1987.)
- 12 Dec 2023
- News
Accounting Stories Episode Eight: Dennis Campbell
- 12 Jun 2020
- News
Businesses Must Reclaim Prudent Accounting Principles
- 1987
- Book
Accounting and Management: Field Study Perspectives
By: Robert S. Kaplan and William J. Bruns
Kaplan, Robert S. and William J. Bruns, eds. Accounting and Management: Field Study Perspectives. Boston: Harvard Business School Press, 1987.
- May 1993
- Teaching Note