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  • All HBS Web  (4,646)
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Show Results For

  • All HBS Web  (4,646)
    • People  (6)
    • News  (723)
    • Research  (3,429)
    • Events  (45)
    • Multimedia  (17)
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← Page 15 of 4,646 Results →
  • March 2004
  • Article

How Do You Stop the Books From Being Cooked? A Management Control Perspective on Financial Accounting Standard Setting and the Section 404 Requirement of the Sarbanes/Oxley Act

By: S. Datar and M. G. Alles
Keywords: Governance Controls; Accounting; Standards
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Datar, S., and M. G. Alles. "How Do You Stop the Books From Being Cooked? A Management Control Perspective on Financial Accounting Standard Setting and the Section 404 Requirement of the Sarbanes/Oxley Act." International Journal of Disclosure and Governance 1, no. 2 (March 2004): 119–137.
  • March 2000 (Revised April 2017)
  • Teaching Note

The Cross Country Group: A Piece of the Rock (A) and (B)

By: Robert Simons and Indra A. Reinbergs
Teaching Note for (9-199-044) and (9-100-044). View Details
Keywords: Management Control Systems; Strategy And Execution; Compensation; Performance Measures
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Simons, Robert, and Indra A. Reinbergs. "The Cross Country Group: A Piece of the Rock (A) and (B)." Harvard Business School Teaching Note 100-006, March 2000. (Revised April 2017.)
  • May 2016 (Revised April 2018)
  • Case

Building the Digital Manufacturing Enterprise of the Future at Siemens

By: Willy Shih
This case describes the motivation for and the development of Siemens' digital manufacturing enterprise vision, which became the foundation for its implementation of Industrie 4.0. While the effort started with a purely defensive move by Anton Huber, head of the... View Details
Keywords: Big Data; Internet Of Things; Internet Of Everything; Industrie 4.0; Digital Factory; Digital Enterprise; Digital Manufacturing; Manufacturing; Production Management; Production Planning; Computer Software; Germany; German Manufacturing; Machinery and Machining; Information Technology; Digital Platforms; Technological Innovation; Production; Supply Chain; Applications and Software; Information Infrastructure; Internet and the Web; Analytics and Data Science; Manufacturing Industry; Germany
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Shih, Willy. "Building the Digital Manufacturing Enterprise of the Future at Siemens." Harvard Business School Case 616-060, May 2016. (Revised April 2018.)
  • 2019
  • Working Paper

Design Rules, Volume 2: How Technology Shapes Organizations: Chapter 16 Capturing Value by Controlling Bottlenecks in Open Platform Systems

By: Carliss Y. Baldwin
The purpose of this chapter is to investigate the means by which firms capture value in open platform systems. I begin by arguing that the surplus value created by complementarities within a technical system will be split among the owners of the unique and essential... View Details
Keywords: Open Platforms; Bottlenecks; Flow Production; Value Capture; Disintermediation; Production; Management; Digital Platforms
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Baldwin, Carliss Y. "Design Rules, Volume 2: How Technology Shapes Organizations: Chapter 16 Capturing Value by Controlling Bottlenecks in Open Platform Systems." Harvard Business School Working Paper, No. 20-054, November 2019.
  • June 1977 (Revised May 1997)
  • Case

University of Trent

By: Regina E. Herzlinger
Focuses on two issues: 1) technical systems that can be employed in nonprofit organizations for control and motivational purposes. Systems discussed range from payroll monitoring systems to zero-base budgeting and 2) the managerial environment needed for serious... View Details
Keywords: Information Technology; Motivation and Incentives; Business or Company Management; Nonprofit Organizations; Governance Controls; Education Industry
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Herzlinger, Regina E. "University of Trent." Harvard Business School Case 177-245, June 1977. (Revised May 1997.)
  • March 2020
  • Article

A Revolution in Economics? It's Just Getting Started...

By: Shawn A. Cole, William Pariente and Anja Sautmann
We have each experienced thrills and pain while supporting the mission of the Abdul Latif Jameel Poverty Action Lab, which facilitated many of the experiments described in the 2019 Nobel Prize citation. J-PAL in many ways seeks to fulfill what Angrist and Pischke... View Details
Keywords: Randomized Control Trials; Economics; Research; Innovation and Invention
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Cole, Shawn A., William Pariente, and Anja Sautmann. "A Revolution in Economics? It's Just Getting Started..." Art. 104849. World Development 127 (March 2020).
  • January 2015
  • Article

Marketplace or Reseller?

By: Andrei Hagiu and Julian Wright
Intermediaries can choose between functioning as a marketplace (on which suppliers sell their products directly to buyers) or as a reseller (purchasing products from suppliers and selling them to buyers). We model this as a decision between whether control rights over... View Details
Keywords: Intermediation; Multi-sided Platforms; Control Rights; Marketing
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Hagiu, Andrei, and Julian Wright. "Marketplace or Reseller?" Management Science 61, no. 1 (January 2015): 184–203.
  • 14 Nov 2018
  • HBS Seminar

Lindsey Cameron, University of Michigan Ross School of Business

  • March 2015
  • Article

Business Model Evaluation: Quantifying Walmart's Sources of Advantage

By: Humberto Brea-Solís, Ramon Casadesus-Masanell and Emili Grifell-Tatjé
We develop an analytical framework on the basis of the economics of business performance to provide quantitative insight into the link between a firm's business model choices and its profit consequences. The method is applied to Walmart by building a qualitative... View Details
Keywords: Business Models; Quantitative Analysis; Walmart; Production Theory; Business Model; Competitive Advantage; Profit
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Brea-Solís, Humberto, Ramon Casadesus-Masanell, and Emili Grifell-Tatjé. "Business Model Evaluation: Quantifying Walmart's Sources of Advantage." Strategic Entrepreneurship Journal 9, no. 1 (March 2015): 12–33.
  • January 1993 (Revised June 1993)
  • Background Note

Challenge of Commitment,The

By: Michael Beer and Michael J. Gibbs
Defines commitment, describes the psychological and organizational factors that underly it, and provides a comprehensive discussion of the policies and practices managers can employ to enhance commitment. Identifies control and commitment as two critical strategies... View Details
Keywords: Ethics; Governance Controls; Policy; Management Practices and Processes; Managerial Roles; Strategy
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Beer, Michael, and Michael J. Gibbs. "Challenge of Commitment,The." Harvard Business School Background Note 493-046, January 1993. (Revised June 1993.)
  • 2021
  • Article

How Top Managers Use the Entrepreneurial Gap to Drive Strategic Change

By: Robert L. Simons and Antonio Davila
Prior research provides strong evidence for the association between business strategy and the design and use of management control systems. We complement this research by examining the role of management control systems in situations of strategic change. We report the... View Details
Keywords: Management Control Systems; Accountability; Strategic Change; Organization Change And Adaptation; Organizational Performance; Management Systems; Organizational Structure; Corporate Accountability; Organizational Change and Adaptation; Performance
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Simons, Robert L., and Antonio Davila. "How Top Managers Use the Entrepreneurial Gap to Drive Strategic Change." European Accounting Review 30, no. 4 (2021): 583–609.
  • 2015
  • Working Paper

The Integrity of Private Third-party Compliance Monitoring

By: Jodi L. Short and Michael W. Toffel
Government agencies are increasingly turning to private, third-party monitors to inspect and assess regulated entities’ compliance with law. The integrity of these regulatory regimes rests on the validity of the information third-party monitors provide to regulators.... View Details
Keywords: Regulation; Compliance; Compliance Policies; Conflict Of Interest; Independent Third Party; Inspection; Audit Quality; Auditor; Audit; Environment; Production; Supply Chain; Quality; Government Administration; Working Conditions; Safety; Labor; Governing Rules, Regulations, and Reforms; Governance Compliance; Manufacturing Industry; Public Administration Industry; Accounting Industry; Service Industry; United States
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Short, Jodi L., and Michael W. Toffel. "The Integrity of Private Third-party Compliance Monitoring." Harvard Kennedy School Regulatory Policy Program Working Paper, No. RPP-2015-20, November 2015. (Revised December 2015.)
  • November 2016 (Revised December 2016)
  • Module Note

Strategy Execution Module 13: Identifying Strategic Risk

By: Robert Simons
This module reading begins by describing the three sources of strategic risk—operations risk, asset impairment risk, and competitive risk—and demonstrates how these risks can undermine an entire business. To assist in the identification of these risks, the risk... View Details
Keywords: Management Control Systems; Implementing Strategy; Execution; Risk Assessment; Operational Control; Asset Impairment; Franchise Risk; Fraud; Strategy; Information Management
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Simons, Robert. "Strategy Execution Module 13: Identifying Strategic Risk." Harvard Business School Module Note 117-113, November 2016. (Revised December 2016.)
  • July 2011
  • Article

Unexploited Efficiencies in Higher Education

By: Henry C. Eyring
In "Unexploited Efficiencies in Higher Education," Henry C. Eyring argues that one way that the U.S. can compete globally in college attainment is to decrease cost-per-graduate. He explains how many stakeholders in higher education stand to benefit from unexploited... View Details
Keywords: Performance Measurement; Innovation; Control Systems; Education; Performance Evaluation; Innovation and Invention; Education Industry; United States
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Eyring, Henry C. "Unexploited Efficiencies in Higher Education." Art. 1. Contemporary Issues in Education Research 4, no. 7 (July 2011): 1–18. (Best Paper Award, March 2011 Clute Institute International Economic Conference.)
  • 11 Jan 2014
  • News

Obama Counts on Power of Convening People for Change

  • November 2016 (Revised December 2016)
  • Module Note

Strategy Execution Module 7: Designing Asset Allocation Systems

By: Robert Simons
This module reading provides tools and analyses for acquiring and allocating resources. The module begins by reviewing the importance of setting strategic boundaries as a basis for asset acquisitions. Next, a distinction is made between new assets acquired to meet... View Details
Keywords: Management Control Systems; Implementing Strategy; Execution; Asset Allocation Systems; Payback; Discounted Cash Flow; Internal Rate Of Return; Strategic Investments; Analyzing Acquisitions; Strategy; Capital Budgeting
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Simons, Robert. "Strategy Execution Module 7: Designing Asset Allocation Systems." Harvard Business School Module Note 117-107, November 2016. (Revised December 2016.)
  • 13 Feb 2025
  • HBS Seminar

Kamalini Ramdas, London School of Business

  • November 2000 (Revised March 2001)
  • Case

Iggy's Bread of the World

By: Kathleen L. McGinn and Alexis Lefort
In January 1994, Igor and Ludmilla Ivanovic opened the doors of their bakery, Iggy's Bread of the World. This case describes their unusual mission statement and the way in which they try to bring a social consciousness mentality to a for-profit business. Six years... View Details
Keywords: Growth Management; Mission and Purpose; Organizational Culture; Restructuring; Family Business; Power and Influence; Food and Beverage Industry; Retail Industry; Massachusetts
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McGinn, Kathleen L., and Alexis Lefort. "Iggy's Bread of the World." Harvard Business School Case 801-282, November 2000. (Revised March 2001.)
  • 1988
  • Chapter

Explaining the Demand for Dollars: International Rates of Return, and the Expectations of Chartists and Fundamentalists

By: Jeffrey A. Frankel and Kenneth A. Froot
Keywords: Currencies; Exchange Rates; International Macroeconomics; Monetary Policy; Currency Controls; Fixed Exchange Rates; Floating Exchange Rates; Currency Bands; Currency Zones; Currency Areas; Rational Expectations; Currency Exchange Rate; Asset Pricing; Macroeconomics
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Frankel, Jeffrey A., and Kenneth A. Froot. "Explaining the Demand for Dollars: International Rates of Return, and the Expectations of Chartists and Fundamentalists." Chap. 2 in Macroeconomics, Agriculture, and Exchange Rates, edited by R. Chambers and P. Paarlberg, 25–80. Boulder, CO: Westview Press, 1988.
  • 2011
  • Teaching Note

UFIDA (C) (TN)

By: F. Warren McFarlan, Donglin Xia and E. Chen
This case documents the evolution of UFIDA's management control system over a decade as it grew five-fold from a 325 million RMB to a 1.66 billion RMB company, while its staff grew by more than three-fold. View Details
Keywords: Budgeting; Computer Software; Emerging Markets; Management Controls; Performance Management; Planning; China; Applications and Software; China
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McFarlan, F. Warren, Donglin Xia, and E. Chen. "UFIDA (C) (TN)." Tsinghua University Teaching Note, 2011.
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