Publications

Teaching Note for (9-198-146) and (9-199-019). View Details

Keywords: Web Services Industry; Financial Services Industry

October 1997
Teaching Note

Mobil USM&R Series TN

Teaching Note for (9-197-025), (9-197-120), (9-197-121), (9-197-026), (9-197-027), and (9-197-028). View Details

Keywords: Mining Industry; Energy Industry; United States

October 1996 (Revised April 1998)
Case

Mobil USM&R (D): Gasoline Marketing

Mobil US Marketing & Refining has shifted from a centralized staff-driven organization to decentralized business-units. Staff functions now must negotiate service agreements with a buyer's committee consisting of representatives from the profit-center business units.... View Details

Keywords: Balanced Scorecard; Management Teams; Human Resources; Agreements and Arrangements; Organizational Change and Adaptation; Customers; Situation or Environment; Business Units; Energy Industry; Mining Industry; United States

February 1996
Case

Chadwick, Inc.: The Balanced Scorecard (Abridged)

The pharmaceutical division of a diversified company has been asked to develop a Balanced Scorecard. Research and development projects take about ten years to bring a new product to the marketplace and the division depends on good relations and active feedback from its... View Details

Keywords: Balanced Scorecard; Research and Development; Product Launch; Commercialization; Consumer Behavior; Customer Focus and Relationships; Performance Evaluation; Pharmaceutical Industry

June 2015
Teaching Note

Schӧn Klinik: Measuring Cost and Value

Teaching Note for Schon Klinik: Measuring Cost and Value. View Details

Keywords: Health Care and Treatment; Cost Management; Projects; Health Industry; Germany

June 2014
Article

Using TDABC to Deliver Better Patient Outcomes at Lower Cost

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June 2014
Article

Improving Value with TDABC

The article discusses the benefits of time-driven activity-based costing (TDABC) combined with outcomes measurement for healthcare organizations. Topics covered include improving resource efficiency, optimizing care over the complete care cycle, and planning and... View Details

Keywords: Goals and Objectives; Activity Based Costing and Management; Health Care and Treatment; Health Industry

May 1995 (Revised April 1998)
Case

AT&T Paradyne

A company making data communication devices has adopted a Total Quality philosophy for working with suppliers, employees, and customers. The finance group finds its existing cost system has become obsolete because of a shift from manual to automatic production... View Details

Keywords: Decisions; Product; Corporate Accountability; Activity Based Costing and Management; System; Performance Efficiency; Financial Reporting; Operations; Technology Industry; Telecommunications Industry

2012
Comment

The Balanced Scorecard: Comments on Balanced Scorecard Commentaries

This paper provides the author's insights about five papers written in this volume about his published work on the balanced scorecard (BSC). The author finds that academic commentary on the BSC often ignores its role in strategy execution. The paper discusses how the... View Details

Keywords: Strategy Execution; Performance Management; Strategy; Public Sector; Balanced Scorecard; Performance

March 2011
Article

Accounting Scholarship That Advances Professional Knowledge and Practice

Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and... View Details

Keywords: Corporate Disclosure; Asset Pricing; Risk Management; Surveys; Capital Markets; Measurement and Metrics; Valuation; Fair Value Accounting; Management Analysis, Tools, and Techniques; Financial Reporting

February 2011
Supplement

Volkswagen do Brasil Case Supplement: Employee Recognition Awards Ceremony (Video)

Keywords: Employees; Auto Industry; Brazil

February 1990
Article

The Four Stage Model of Cost Systems Design

Keywords: Cost; System; Design

September 2009 (Revised October 2010)
Case

Elkay Plumbing Products Division

The vice president of sales learns that the most profitable 1% of the division's customers generate 100% of profits, and that two of the division's largest customers lose 50% of profits. The division has just finished a project to install a time-driven activity-based... View Details

Keywords: Activity Based Costing and Management; Profit; Management Systems; Consumer Products Industry; Industrial Products Industry

1998
Article

Innovation Action Research: Creating New Management Theory and Practice

Keywords: Innovation and Invention; Research; Management; Theory; Practice

June 2008
Teaching Note

Amanco: Developing the Sustainability Scorecard (TN)

Teaching Note for [inse107038]. View Details

Keywords: Balanced Scorecard; Strategy; Performance; Groups and Teams; Management Systems; Market Entry and Exit; Competition; Social Enterprise; Motivation and Incentives; Goals and Objectives; Manufacturing Industry; Latin America; Brazil

2008
Chapter

Conceptual Foundations of the Balanced Scorecard

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

October 1983
Article

Measuring Manufacturing Performance: A New Challenge for Management Accounting Research

Keywords: Measurement and Metrics; Problems and Challenges; Accounting; Research; Performance

May 2007
Supplement

Software Associates Courseware

Keywords: Education; Applications and Software; Information Technology

November 1992
Article

In Defense of Activity-Based Cost Management

Keywords: Cost Management

July 1989 (Revised August 1993)
Supplement

Kanthal (B)

Describes actions taken by senior management of Kanthal after seeing the results of the newly installed account management system. Designed as a class handout. A rewritten version of an earlier case by the same author. View Details

Keywords: Accounting; Management Systems; Management Teams