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Show Results For
- All HBS Web
(7,324)
- People (11)
- News (1,955)
- Research (4,387)
- Events (32)
- Multimedia (205)
- Faculty Publications (3,312)
- Forthcoming
- Article
Limited Accountability and Awareness of Corporate Emissions Target Outcomes
By: Xiaoyan Jiang, Shawn Kim and Shirley Lu
Firms are increasingly announcing targets to reduce their carbon emissions, but it is unclear whether firms are held accountable for these targets. Here we examine emissions targets that ended in 2020 to investigate the final target outcomes, the transparency of target... View Details
Keywords: Carbon Emissions; Goals and Objectives; Corporate Social Responsibility and Impact; Corporate Accountability; Environmental Sustainability; Public Opinion
Jiang, Xiaoyan, Shawn Kim, and Shirley Lu. "Limited Accountability and Awareness of Corporate Emissions Target Outcomes." Nature Climate Change (forthcoming). (Pre-published online January 21, 2025.)
- January 1973 (Revised December 1977)
- Case
Chrysler Corp.: The 1970 Accounting Change
Wehle, Mary M. "Chrysler Corp.: The 1970 Accounting Change." Harvard Business School Case 173-157, January 1973. (Revised December 1977.)
- 2000
- Chapter
Relationship Marketing and Key Account Management
By: Joseph P. Cannon and N. Narayandas
Keywords: Customer Relationship Management
- January 1988
- Background Note
Glossary for Manufacturing Cost Accounting Systems
Dearden, John. "Glossary for Manufacturing Cost Accounting Systems." Harvard Business School Background Note 188-088, January 1988.
- Web
Accounting & Management Faculty - Faculty & Research
Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students Unit Head Eugene F. Soltes McLean Family Professor of Business Administration Unit Head, View Details
- September 2019
- Supplement
Accounting Fraud at Tesco Stores (C)
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 (C)." Harvard Business School Supplement 120-034, September 2019.
- 2006
- Chapter
The IMF and the Capital Account
By: Rawi Abdelal
Abdelal, Rawi. "The IMF and the Capital Account." In Reforming the IMF for the 21st Century, edited by Edwin M. Truman, 185–197. Washington, D.C.: Institute for International Economics, 2006.
- May 1994
- Article
Investor's Guide to Derivative Accounting Basics
By: David F. Hawkins
Keywords: Accounting
Hawkins, David F. "Investor's Guide to Derivative Accounting Basics." Accounting Bulletin, no. 24 (May 1994).
- May 2011 (Revised August 2011)
- Background Note
Accounting for Loss Contingencies: FASB/IASB Proposals
By: David F. Hawkins
Technical note describing current FASB and IASB loss contingency standards and FASB and IASB proposals to change these standards. View Details
Keywords: Accounting
- August 2023 (Revised October 2024)
- Supplement
Plug Power (B)
By: Jonas Heese, Joseph Pacelli and James Barnett
The case is set in spring 2021, immediately after Plug Power made financial restatements dating back to 2018. The case describes the restatements, which revealed that Plug was reclassifying expense items to boost gross profits. View Details
Keywords: Environmental Accounting; Financial Reporting; Ethics; Profit; Management; Social Enterprise; Energy Industry; Green Technology Industry; United States; Europe
Heese, Jonas, Joseph Pacelli, and James Barnett. "Accounting Outages at Plug Power? (B)." Harvard Business School Supplement 124-018, August 2023. (Revised October 2024.)
- 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.
- February 2011 (Revised September 2011)
- Supplement
Accounting for Catastrophes: BP PLC and Union Carbide Corporation (C)
By: David F. Hawkins and Namrata Arora
An analyst in 2010 is using the Bhopal catastrophe to illustrate proposed new accounting for contingency losses. View Details
Hawkins, David F., and Namrata Arora. "Accounting for Catastrophes: BP PLC and Union Carbide Corporation (C)." Harvard Business School Supplement 111-075, February 2011. (Revised September 2011.)
- February 1996
- Background Note
A Note on Comdisco's Lease Accounting
A series of examples are used to illustrate Comdisco's leasing transactions. View Details
Palepu, Krishna G. "A Note on Comdisco's Lease Accounting." Harvard Business School Background Note 196-122, February 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.
- 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.
- 14 Nov 2007
- Working Paper Summaries
Accountability in Complex Organizations: World Bank Responses to Civil Society
Keywords: by Alnoor S. Ebrahim & Steve Herz
- 09 Dec 2002
- Research & Ideas
Most Accountants Aren’t Crooks—Why Good Audits Go Bad
The Sarbanes-Oxley Act of 2002, signed into law last July, is the government's response to a series of financial reporting scandals that rocked investors. Among other measures the law offers up stiff criminal penalties for accounting... View Details
- August 2017 (Revised November 2017)
- Case
Accounting for Political Risk at AES
By: Gerardo Pérez Cavazos and Suraj Srinivasan
As a global energy generating company, AES frequently faces challenges from political changes and instability. This is exacerbated by the fact that in many instances AES' primary customer is the government, which is also in charge of law-making. For example, AES'... View Details
Keywords: Political Risk; Asset Impairment; Risk Factors; Fair Value; Fair Value Accounting; Financial Reporting; Financial Statements; Energy Industry; Bulgaria; Dominican Republic; United States; Venezuela
Pérez Cavazos, Gerardo, and Suraj Srinivasan. "Accounting for Political Risk at AES." Harvard Business School Case 118-023, August 2017. (Revised November 2017.)