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  • 16 Jun 2009
  • First Look

First Look: June 16

economic theory of GAAP under the assumption that GAAP's objective is to facilitate efficient capital allocation within an economy. The theory predicts that GAAP, as shaped by the economic forces View Details
Keywords: Martha Lagace
  • 20 Oct 2010
  • Op-Ed

Export Competitiveness: Reversing the Logic

means productivity. Productivity is at the heart of the framework, because it is seen as the critical driver of long-term sustainable prosperity, the outcome that is seen as the relevant ultimate View Details
Keywords: by Christian Ketels
  • 09 Jan 2006
  • Research & Ideas

When Benchmarks Don’t Work

customer order, or processing the same type of paycheck or benefit claim across multiple companies. But benchmarking is not informative when it is used to compare fundamentally different processes or... View Details
Keywords: by Robert S. Kaplan; Service
  • 2010
  • Working Paper

Just Say No to Wall Street: Putting A Stop to the Earnings Game

By: Joseph Fuller and Michael C. Jensen

Putting an end to the "earnings game" requires that CEOs reclaim the initiative by avoiding earnings guidance and managing expectations in such a way that their stocks trade reasonably close to their intrinsic value. In place of earnings forecasts, management should... View Details

Keywords: Stocks; Performance Expectations; Goals and Objectives; Risk and Uncertainty; Growth and Development Strategy; Decisions; Risk Management; Budgets and Budgeting; Earnings Management; Value; Projects
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  • 19 Oct 2022
  • Op-Ed

Cofounder Courtship: How to Find the Right Mate—for Your Startup

softer, characteristics you seek in this person. If you already have someone in mind, try to stay objective and not write this JD to ensure they can fill the role (an act of confirmation bias). Use this as... View Details
Keywords: by Julia Austin
  • 22 Nov 2023
  • News

So You Want to Join a Startup

Subscribe on iTunes Subscribe on Spotify More Skydeck episodes Dan Morrell: At age 29, Gus Bessalel (MBA 1988) decided to leave consulting for a decidedly less glamorous life as an entrepreneur, working out of a storage room in the bowels of an underground hotel... View Details
  • 24 Jan 2005
  • Research & Ideas

Rethinking Activity-Based Costing

excessive delays, poor quality, overtime, or stressed employees. Whichever approach you prefer, it's important not to be overly sensitive to small errors. The objective is to be approximately right, say within 5 percent to 10 percent... View Details
Keywords: by Robert S. Kaplan & Steven R. Anderson
  • 12 Mar 2021
  • News

My Favorite Case

objectives of a public company should be and who should decide objectives and strategy. It was one of those times when I thought the answer was... View Details
Keywords: Business Schools & Computer & Management Training; Educational Services
  • 27 Oct 2002
  • Research & Ideas

Want a Happy Customer? Coordinate Sales and Marketing

small number of large major accounts, some mid-sized ones (the previous focus of the field sales force), and often a bunch of little ones. And, accounts are complex collections... View Details
Keywords: by Benson Shapiro
  • 04 Dec 2019
  • Book

Creating the Experimentation Organization

recounts. “The employees said, that’s great. We’ll check it with an experiment. The experiment determined if the logo could stay.” As that story illustrates, the role of leadership is very different in an experimentation organization,... View Details
Keywords: by Michael Blanding
  • 18 Oct 2022
  • Research & Ideas

When Bias Creeps into AI, Managers Can Stop It by Asking the Right Questions

gender information from the data. And, as decision-makers, we might not want to do that. “Most algorithms do not create the bias per se, but tend to exacerbate it because of scale. And this becomes very... View Details
Keywords: by Rachel Layne
  • 29 Mar 2016
  • First Look

March 29, 2016

scrutiny in the last decade, with an increased expectation that private profit not come at the expense of consumer welfare. Consumers, Corporations, and Public Health assembles 17 case studies at the intersection View Details
Keywords: Sean Silverthorne
  • Web

Diversity and Inclusion - Christensen Center for Teaching & Learning

history of mental or physical illness, veteran status, political or religious affiliation to an instructor or a few sectionmates but not to the entire class. Suggestions: Be mindful of unintentionally... View Details
  • 18 Aug 2003
  • Research & Ideas

How New Managers Become Great Managers

from their experiences, managers need to reflect on and consolidate the lessons of those experiences. To change and grow, they must be prepared to engage periodically in introspection—to collect feedback on and analyze their behavior,... View Details
Keywords: by Linda Hill
  • 30 Jul 2013
  • First Look

First Look: July 30

https://archive.harvardbusiness.org/cla/web/pl/product.seam?c=25120&i=25122&cs=0b17ff7f3d16c64e4a6b72b71b876054 2013 pub Information and Subsidies: Complements or Substitutes? By: Ashraf, Nava, B. Kelsey Jack, and Emir Kamenica... View Details
Keywords: Anna Secino
  • 12 Dec 2005
  • Research & Ideas

Using the Law to Strategic Advantage

counselor at law, not a hired gun. Third, the organization must encourage the free flow of legal and business information to and from managers and lawyers so the lawyers understand the context in which a... View Details
Keywords: by Sean Silverthorne; Legal Services
  • 13 Sep 2011
  • First Look

First Look: September 13

http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1865878 The Flexible Substitution Logit: Uncovering Category Expansion and Share Impacts of Marketing Instruments Authors:Qiang Liu, Thomas J. Steenburgh, and Sachin Gupta Abstract... View Details
Keywords: Sean Silverthorne
  • Web

Global Opportunity Fellowship GO: AFRICA - Alumni

venture. You are required to inform HBS if, within 12 months of your employment start date, either of the following occur: Your total guaranteed annual compensation increases... View Details
  • 01 Jun 2007
  • What Do You Think?

How Should Pay Be Linked to Performance?

corporate objectives to your employees ." The perverse effects of pay for performance were also targeted. Sylvia Lee pointed out that "we want knowledge sharing but reward knowledge hoarding."... View Details
Keywords: by Jim Heskett
  • Web

Instructor Performance - Christensen Center for Teaching & Learning

In the meantime, instructors can continue to develop their teaching effectiveness through openness to feedback, and learning by doing in an on-going process of experimentation. Meeting Class Objectives David... View Details