Publications

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June 2013
Supplement

Boston Children's Hospital Assignment Worksheet

By: Robert S. Kaplan

Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management

26 Jun 2017
Working Paper Summaries

Inventory Management for Mobile Money Agents in the Developing World

Keywords: by Karthik Balasubramanian, David F. Drake, and Douglas Fearing; Financial Services; Banking

Research Summary

Organisational Learning in Software Requirements Engineering and Management

The current research project addresses the continuing low success rate of software development projects, which has been frequently reported in empirical studies. For example, the 2004 Chaos Report by the Standish Group found that only 29% of 9,236 application... View Details

Article

Drivers of the Variation in Prosthetic Implant Purchase Prices for Total Knee and Total Hip Arthroplasties

By: Derek A. Haas, Kevin J Bozic, Anthony M. DiGioia, Zirui Song and Robert S. Kaplan

Previous studies have documented wide variation in health-care spending and prices; however, the causes for the variation in supply purchase prices across providers are not well understood. The purpose of this study was to determine the drivers of variation in... View Details

Keywords: Costing; Cost Variation; Total Knee Arthroplasty; Total Hip Arthroplasty; Prosthetic Implant Cost; Health Care and Treatment; Cost Management; Health Industry; Medical Devices and Supplies Industry

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Healthy Outcomes - Managing the Future of Work

Benefits Tend to Miss the Mark Stephen Miller 22 Jan 2019 | Society for Human Resource Management Caregiving duties drive many employees out of the workforce Jack Craver 22 Jan 2019 | Benefits Pro Many employers unaware of View Details

2017
Working Paper

Discretionary Task Ordering: Queue Management in Radiological Services

By: Maria Ibanez, Jonathan R. Clark, Robert S. Huckman and Bradley R. Staats

Work scheduling research typically prescribes task sequences implemented by managers. Yet employees often have discretion to deviate from their prescribed sequence. Using data from 2.4 million radiological diagnoses, we find that doctors prioritize similar tasks... View Details

SSRN

summer 2001
Article

The Impact of Activity-Based Costing on Managerial Decisions at Insteel Industries - A Field Study

By: V.G. Narayanan and Ratna G. Sarkar

Keywords: Activity Based Costing and Management; Management; Decision Making

03 Feb 2014
Research & Ideas

The Tricky Business of Managing Web Advertising Affiliates

better to manage these programs in-house or to use outside experts. . Power Of The Network Affiliate networks slash the cost of buying ads for sellers through the use of advertising marketplaces. In essence,... View Details

Keywords: by Kim Girard; Advertising; Publishing

16 Jan 2013
Research & Ideas

The Messy Link Between Slave Owners and Modern Management

management today. “How much more do we need to think about our responsibility to people?” As fascinating as her findings were, Rosenthal had some misgivings about their implications. She didn't want to be perceived as saying something... View Details

Keywords: by Katie Johnston

Article

Management Accounting and Control: Lessons for and from the World's Tiniest Businesses

By: Srikant M. Datar, Marc J. Epstein and Kristi Yuthas

The article discusses skills microentrepreneurs need to manage and expand their businesses. After interviewing hundreds of microfinance clients around the globe, the authors were able to identify five tools drawn from management accounting where improved knowledge... View Details

Keywords: Governance Controls; Expansion; Business or Company Management; Microfinance; Cost Management; Risk Management; Budgets and Budgeting; Accounting; Opportunities

May 1997
Teaching Note

Module Overview: Coordinating and Managing Supply Chains: Matching Supply and Demand TN

By: Ananth Raman

Prepares students to configure operating and distribution systems to provide product (or service) supply to match customer demand. Begins by introducing students to the supply-demand mismatch problem, documenting its significance in many companies, and suggesting ways... View Details

Keywords: Demand and Consumers; Working Capital; Distribution; Cost of Capital; Management Practices and Processes; Supply Chain Management; Forecasting and Prediction; Supply and Industry

March 2007 (Revised April 2007)
Case

Micro Insurance Agency: Helping the Poor Manage Risk

By: Michael Chu and Jean Hazell

The notable success of insurance products for low-income clients of its microfinance network leads Opportunity International to launch the first global specialized microinsurance company, the Micro Insurance Agency (MIA). Building on the experience in 10 countries... View Details

Keywords: Developing Countries and Economies; Cost Management; Microfinance; Globalization; Growth and Development Strategy; Risk Management; Infrastructure; Nonprofit Organizations; Competition; Financial Services Industry; Africa; Asia; Latin America

Educators

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Summer Venture in Management | MBA

Summer Venture in Management The Summer Venture in Management Program is an educational program designed to increase opportunity in business education for high-potential college students making an impact in... View Details

February 2009
Article

Optimal Reserve Management and Sovereign Debt

By: Laura Alfaro and Fabio Kanczuk

Most models currently used to determine optimal foreign reserve holdings take the level of international debt as given. However, given the sovereign's willingness-to-pay incentive problems, reserve accumulation may reduce sustainable debt levels. In addition, assuming... View Details

Keywords: Borrowing and Debt; Motivation and Incentives; Decisions; Emerging Markets; Balance and Stability; Earnings Management; Policy; Interest Rates; International Finance; Cost

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11 Apr 2012
Research & Ideas

The High Risks of Short-Term Management

Companies that manage for short-term gain rather than long-term growth have been blamed for everything from popularizing celebrity CEOs to causing a significant chunk of the current financial crisis. Now new research findings suggest that... View Details

Keywords: by Sean Silverthorne; Financial Services

June 2017
Case

Obesity Management at Kaiser Permanente: A New Mindset for Healthcare Delivery?

By: Kevin Schulman, Gregory Leya and Christina Beveridge

Kaiser Permanente (KP) is the largest managed care organization in the United States with over 10 million members. KP evolved from a prepayment or capitation model that focuses the organization around the efficiency of care and the health of the population it serves.... View Details

Keywords: Operations; Health Care and Treatment; Business Model; Strategy; Health Industry; United States

Educators

1988
Article

Relevance: Putting 'Management' Back into Management Accounting

By: Robert S. Kaplan

Keywords: Management; Cost Accounting

Article

What It Takes to Reshore Manufacturing Successfully

By: Willy C. Shih

The data on comparative labor and energy costs may seem compelling, but the process of bringing assembly work back to domestic factories from abroad is substantially more challenging than the economics alone would predict. This paper looks at some of the issues firms... View Details

Keywords: Manufacturing; Manufacturing Costs; Manufacturing Strategy; U.S. Competitiveness; Competitiveness; Labor Force Participation; Labor Management; Trade; Production; Management Practices and Processes; Manufacturing Industry; United States; China