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Show Results For
- All HBS Web
(7,587)
- People (11)
- News (2,040)
- Research (4,412)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,373)
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- December 2016 (Revised January 2017)
- Supplement
Accounting for the iPhone Upgrade Program (B)
By: Jonas Heese, Krishna G. Palepu, H. David Sherman and Monica Baraldi
In October 2016, Apple Inc. announced the financial results for its fiscal year 2016. CEO Tim Cook commented on a very successful fiscal year 2016 and focused on all the positive financial results. However, Apple’s 2016 annual report was also telling another story.... View Details
Heese, Jonas, Krishna G. Palepu, H. David Sherman, and Monica Baraldi. "Accounting for the iPhone Upgrade Program (B)." Harvard Business School Supplement 117-039, December 2016. (Revised January 2017.)
- 2021
- Working Paper
Accounting for Product Impact in the Water Utilities Industry
By: 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 water utilities industry. We design a monetization methodology that allows us to calculate monetary impact estimates of water... 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; Water; Utilities; Product Design; Product Positioning; Society; Product; Environmental Sustainability; Measurement and Metrics; Framework; Corporate Social Responsibility and Impact; Utilities Industry
Serafeim, George, and Katie Trinh. "Accounting for Product Impact in the Water Utilities Industry." Harvard Business School Working Paper, No. 21-104, March 2021.
- January 1987
- Article
The Rise and Fall of Management Accounting
By: Robert S. Kaplan
Kaplan, Robert S. "The Rise and Fall of Management Accounting." Management Accounting (January 1987): 22–30.
- 2013
- Working Paper
Adjusting National Accounting for Health: Is the Business Cycle Countercyclical?
By: Mark Egan, Casey B. Mulligan and Tomas J. Philipson
Many national accounts of economic output and prosperity, such as gross domestic product (GDP) or net domestic product (NDP), offer an incomplete picture by ignoring, for example, the value of leisure, home production, and the value of health. Previous discussed... View Details
Egan, Mark, Casey B. Mulligan, and Tomas J. Philipson. "Adjusting National Accounting for Health: Is the Business Cycle Countercyclical?" NBER Working Paper Series, No. 19058, May 2013.
- December 1996
- Article
New IAS Standard: Accounting for Income Taxes
By: David F. Hawkins
Hawkins, David F. "New IAS Standard: Accounting for Income Taxes." Accounting Bulletin, no. 44 (December 1996).
- Other Article
What Do We Know About Variance in Accounting Profitability?
By: Anita M. McGahan and Michael E. Porter
In this paper, we analyze the variance of accounting profitability among a broad cross-section of firms in the American economy from 1981 to 1994. The purpose of the analysis is to identify the importance of year, industry, corporate-parent, and business-specific... View Details
McGahan, Anita M., and Michael E. Porter. "What Do We Know About Variance in Accounting Profitability?" Management Science 48, no. 7 (July 2002): 834–851.
- May 2022
- Article
Can Gambling Increase Savings? Empirical Evidence on Prize-Linked Savings Accounts
By: Shawn A. Cole, Benjamin Iverson and Peter Tufano
This paper studies the adoption and impact of prize-linked savings (PLS) accounts, which offer lottery-like payouts to individual account holders in lieu of interest. Using microlevel data from a bank in South Africa, we show that PLS is attractive to a broad group of... View Details
Keywords: Household Finance; Banking; Savings; Prize-linked Savings; Lottery; Household; Personal Finance; Saving; Banks and Banking
Cole, Shawn A., Benjamin Iverson, and Peter Tufano. "Can Gambling Increase Savings? Empirical Evidence on Prize-Linked Savings Accounts." Management Science 68, no. 5 (May 2022): 3282–3308.
- July 2003
- Article
Fair Value Accounting For Restricted Stock Awards
By: David Hawkins
Keywords: Fair Value Accounting
Hawkins, David. "Fair Value Accounting For Restricted Stock Awards." Accounting Bulletin, no. 122 (July 2003).
- 1987
- Chapter
How Cost Accounting Systematically Distorts Product Costs
By: Robert S. Kaplan and Robin Cooper
Kaplan, Robert S., and Robin Cooper. "How Cost Accounting Systematically Distorts Product Costs." Chap. 8 in Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan, 204–228. Boston: Harvard Business School Press, 1987.
- Article
The Global Rise of Democracy: A Network Account
By: Magnus Thor Torfason and Paul Ingram
We examine the influence of an interstate network created by intergovernmental organizations (IGOs) on the global diffusion of democracy. We propose that IGOs facilitate this diffusion by transmitting information between their member states and by interpreting that... View Details
Keywords: International Relations; Networks; Society; Transformation; Power and Influence; Country; Globalization
Torfason, Magnus Thor, and Paul Ingram. "The Global Rise of Democracy: A Network Account." American Sociological Review 75, no. 3 (June 2010): 355–77.
- February 21, 2001
- Article
This Is It: New Goodwill Accounting Explained
By: David F. Hawkins
Keywords: Accounting
Hawkins, David F. "This Is It: New Goodwill Accounting Explained." Accounting Bulletin, no. 95 (February 21, 2001).
- July 18, 2000
- Article
Comprehensive Derivative and Hedging Accounting Rules Set
By: David F. Hawkins
Keywords: Accounting
Hawkins, David F. "Comprehensive Derivative and Hedging Accounting Rules Set." Accounting Bulletin, no. 88 (July 18, 2000).
- June 2001 (Revised October 2002)
- Case
Accounting for the Intel Pentium Chip Flaw
By: Gregory S. Miller, V.G. Narayanan and Lisa Brem
Investigates the 1994 Intel Pentium plan. View Details
Miller, Gregory S., V.G. Narayanan, and Lisa Brem. "Accounting for the Intel Pentium Chip Flaw." Harvard Business School Case 101-072, June 2001. (Revised October 2002.)
- September 1970
- Article
Recent Liability Cases - Implications for Accountants
By: Henry B. Reiling and Russell A. Taussig
Reiling, Henry B., and Russell A. Taussig. "Recent Liability Cases - Implications for Accountants." Journal of Accountancy (September 1970). (Porter & Burton, Auditing: A Conceptual Approach, Wadsworth Pub. Co., 1970; 21 Roeh Haheshbon (Israel) 276-94 (1971); Disclosure Requirements & Other Stock Market Responsibilities of a Public Company, Vol. I, Pract. Law Inst.)
- 03 Nov 2003
- What Do You Think?
Can Investors Have Too Much Accounting Transparency?
Summing Up Basic conclusions that can be drawn from responses to this month's column are that it may or may not be useful to try to legislate accounting transparency. But such efforts address symptoms, not causes, of behaviors leading to... View Details
Keywords: by James Heskett
- September 1998
- Article
New International Accounting Standard: Impairment of Assets
By: David F. Hawkins
Hawkins, David F. "New International Accounting Standard: Impairment of Assets." Accounting Bulletin, no. 70 (September 1998).
- December 2017
- Teaching Note
Accounting for Nuclear Power Provisions at RWE
By: Jonas Heese
Teaching Note for HBS No. 118-013. View Details
- 2014
- Working Paper
Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules
By: Abigail Allen and Reining Petacchi
We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that states' opposition to the liability increasing provisions embedded in... View Details
Allen, Abigail, and Reining Petacchi. "Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules." Harvard Business School Working Paper, No. 15-043, December 2014.
- 01 Jan 2015
- Working Paper Summaries
Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules
Keywords: by Abigail M. Allen & Reining Petacchi