Publications

SSRN

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Teaching Interest

Finance Reporting and Control

Financial Reporting and Control (FRC) is a course about how leaders can design and use performance measurement systems to build more effective organizations. Throughout their careers, business leaders are required to... View Details

February 2003 (Revised March 2004)
Case

Store24

By: Susan L. Kulp, V.G. Narayanan and Dennis Campbell

Illustrates how nonfinancial performance measures can be used to manage a business and evaluate the success of a strategy. View Details

Keywords: Business or Company Management; Balanced Scorecard; Performance Evaluation; Strategy; Retail Industry

June 2007
Case

AARP Foundation (A)

By: Srikant M. Datar, Herman B. Leonard, Marc J. Epstein and Thomas Goodwin

AARP Foundation--a leading non-profit corporation--must create a new "Dashboard" performance measurement tool to track the effectiveness of its new strategic plan. View Details

Keywords: Management Analysis, Tools, and Techniques; Performance Effectiveness; Performance Evaluation; Strategic Planning; Nonprofit Organizations; Welfare; Business Strategy

Teaching Interest

Financial Reporting and Control

By: Suraj Srinivasan

Financial Reporting and Control (FRC) covers topics about how managers can design and use performance measurement systems for external reporting and internal management to build more effective organizations. Throughout their careers, business leaders are required to... View Details

Keywords: Financial Reporting

June 2023
Supplement

Roche: ESG and Access to Healthcare

By: George Serafeim

In May 2022, Roche Group, one of the largest healthcare companies in the world, hosted its first ESG investor event focused exclusively on its efforts to impact access to healthcare. While Roche had recently set an ambitious goal to double the number of patients that... View Details

2001
Case

Analog Devices (A)

By: Vijay Govindarajan

Analog Devices, a leading semiconductor manufacturer, designed performance measurement systems that provided far more than just a financial view. As their system evolved, it incorporated more measures designed to reflect growth, rather than just operational efficiency.... View Details

Keywords: Balanced Scorecard; Performance Efficiency; Performance Evaluation; Semiconductor Industry

Research Summary

Overview

Research about the design and use of internal performance measurement and control systems to implement strategies, align incentives, manage risks, and shape culture using accounting measurement and priorities. In addition, my research includes understanding how and... View Details

Keywords: Corporate Governance; Strategic Change; Accounting Red Flags; Accountability

13 Feb 2018
Working Paper Summaries

In Search of Organizational Alignment Using a 360° Assessment System: Evidence from a Retail Chain

Keywords: by Carolyn Deller, Susanna Gallani, and Tatiana Sandino; Retail

Teaching Interest

Overview

By: Aiyesha Dey

Financial Reporting and Control
Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability... View Details

TeachingInterests

Financial Reporting and Control

Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective... View Details

TeachingInterests

Financial Reporting and Control

By: Paul M. Healy

Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective... View Details

2008
Chapter

Conceptual Foundations of the Balanced Scorecard

By: Robert S. Kaplan

David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article. The article was based on a multi-company research project that studied performance measurement in companies whose intangible assets played a central role in value... View Details

Keywords: Balanced Scorecard; Management Systems; Measurement and Metrics; Performance Improvement; Strategy

August 22, 2017
Article

Find the Right Metrics for Your Sales Team

By: Frank V. Cespedes and Robert Marsh

This article reports the results of a survey of key performance indicators (KPIs) used by more than 800 sales groups across industries. The most common KPIs are closed deals and salesperson performance against quota, which, on average, firms measure monthly. But a... View Details

Keywords: Sales; Performance Evaluation; Measurement and Metrics; Salesforce Management

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2010
Article

Hospital Performance, the Local Economy, and the Local Workforce: Findings from a U.S. National Longitudinal Study

Background: Pay-for-performance is an increasingly popular approach to improving health care quality, and the US government will soon implement pay-for-performance in hospitals nationwide. Yet hospital capacity to perform (and improve performance) likely depends on... View Details

Keywords: Health Care and Treatment; Performance; Health Industry; United States

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March 2019
Article

Crime and Violence: Desensitization in Victims to Watching Criminal Events

By: Rafael Di Tella, Lucia Freira, Ramiro H. Gálvez, Ernesto Schargrodsky, Diego Shalom and Mariano Sigman

We study desensitization to crime in a lab experiment by showing footage of criminal acts to a group of subjects, some of whom have been previously victimized. We measure biological markers of stress and behavioral indices of cognitive control before and after treated... View Details

Keywords: Crime; Biological Markers; Experiment; Victimization; Desensitization; Crime and Corruption; Behavior

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January 2017
Case

Danaher Corporation, 2007–2017

By: John R. Wells and Gabriel Ellsworth

On July 2, 2016, Danaher Corporation completed the spinoff of Fortive Corporation. The previous day, Danaher’s stock price had reached an all-time high. In 2015, Danaher had decided to split off its test and measurement, fuel and fleet management, and automation... View Details

Keywords: Danaher; Fortive; Larry Culp; Beckman Coulter; Pall; Life Sciences; Diagnostics; Environmental Operations; Water Management; Dental; Testing; Measurement; Fuel; Fleet Management; Automation; Toolmaking; Tools; Disease Management; Continuous Improvement; Toyota Production System; Divestiture; Spinoffs; Spin-off; Networks; Acquisition; Mergers and Acquisitions; Business Conglomerates; Business Divisions; Business Subsidiaries; Business Units; Business Growth and Maturation; Business Model; For-Profit Firms; Joint Ventures; Restructuring; Engineering; Chemicals; Construction; Machinery and Machining; Profit; Revenue; Globalized Firms and Management; Multinational Firms and Management; Health; Health Care and Treatment; Health Disorders; Medical Specialties; Business History; Job Cuts and Outsourcing; Business or Company Management; Growth and Development Strategy; Management Analysis, Tools, and Techniques; Management Practices and Processes; Management Succession; Management Systems; Resource Allocation; Market Entry and Exit; Measurement and Metrics; Logistics; Business Processes; Organizational Change and Adaptation; Public Ownership; Problems and Challenges; Science; Genetics; Natural Environment; Wastes and Waste Processing; Science-Based Business; Opportunities; Strategy; Adaptation; Business Strategy; Competition; Competitive Strategy; Competitive Advantage; Consolidation; Corporate Strategy; Diversification; Expansion; Technology; Software; Technology Networks; Technology Platform; Value; Valuation; Aerospace Industry; Auto Industry; Biotechnology Industry; Chemical Industry; Computer Industry; Construction Industry; Consumer Products Industry; Distribution Industry; Electronics Industry; Food and Beverage Industry; Health Industry; Industrial Products Industry; Information Technology Industry; Manufacturing Industry; Medical Devices and Supplies Industry; Pharmaceutical Industry; Retail Industry; Rubber Industry; Semiconductor Industry; Shipping Industry; Technology Industry; Telecommunications Industry; Utilities Industry; United States; District of Columbia

December 1997
Case

Making the Grade (A)

By: Robert L. Simons

Focuses on the dilemma of a young professor at a graduate school of business. He must decide what final grade to give a student who has worked extremely hard, but he is constrained by the school's "forced curve" grading policy. Designed to explore the multiple purposes... View Details

Keywords: Design; Management Systems; Performance Evaluation; Motivation and Incentives; Education Industry

February 2000 (Revised August 2000)
Case

Microsoft Latin America

By: Robert S. Kaplan, Alberto Ballve and Antonio Davila

Mauricio Santillan, regional vice president for the Latin American division of Microsoft, has introduced a new performance measurement system to help his country managers formulate and control strategy. Microsoft Latin America's priorities are rolling out of an... View Details

Keywords: Balanced Scorecard; Applications and Software; Emerging Markets; Crime and Corruption; Motivation and Incentives; Management Skills; Global Strategy; Strategy; Information Technology Industry; Latin America

1996
Article

Evidence to Support the Componential Model of Creativity: Secondary Analyses of Three Studies

By: R. Conti, H. Coon and T. M. Amabile

Amabile's (1983a, 1983b, 1988) componential model of creativity predicts that three major components contribute to creativity: skills specific to the task domain, general (cross-domain) creativity-relevant skills, and task motivation. If all three components actually... View Details

Keywords: Theory; Creativity; Research

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