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  • All HBS Web  (7,587)
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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
Keywords: Apple Inc.; iPhone 6s; Accounting; Revenue Recognition; California; United States
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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
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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
Keywords: Management; Accounting; Change
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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
Keywords: Health; Valuation; Accounting; United States
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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
Keywords: Taxation; Accounting; Standards
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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
Keywords: Strategy; United States
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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
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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
Citation
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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
Keywords: Cost Accounting; Product
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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
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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
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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
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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
Keywords: Fair Value Accounting; Quality; Measurement and Metrics; Cost; Computer Industry
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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
Keywords: Legal Liability; Accounting
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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
Keywords: Accounting; Standards
Citation
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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
Keywords: Liabilities; Discounting; Provisions For Long-term Obligations
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Heese, Jonas. "Accounting for Nuclear Power Provisions at RWE." Harvard Business School Teaching Note 118-043, December 2017.
  • 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
Keywords: Accounting; Accounting Industry; United States
Citation
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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
  • 1988
  • Article

Relevance: Putting 'Management' Back into Management Accounting

By: Robert S. Kaplan
Keywords: Management; Cost Accounting
Citation
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Kaplan, Robert S. "Relevance: Putting 'Management' Back into Management Accounting." Consultants Forum 5, no. 2 (1988): 6–11.
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