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Show Results For
- All HBS Web
(6,716)
- People (11)
- News (1,663)
- Research (3,946)
- Events (34)
- Multimedia (140)
- Faculty Publications (2,805)
- 2022
- Case
Can Salesforce Compete in the Carbon Accounting Market?
By: Andrew J. Hoffman
This case describes Salesforce's development of Sustainability Cloud, a suite of software tools built to help companies measure, track, and report carbon emissions and other sustainability metrics. The goal of this case is to provide students with a background and... View Details
Keywords: Environmental Accounting; Corporate Social Responsibility and Impact; Corporate Accountability; Applications and Software
Hoffman, Andrew J. "Can Salesforce Compete in the Carbon Accounting Market?" William Davidson Institute Case 6-796-717, 2022.
- December 1988 (Revised May 1989)
- Background Note
PROFORMA: An Aid for Analyzing Accounting Statements for the Purposes of Constructing Proformas and Forecasting
By: John E. Bishop
Bishop, John E. "PROFORMA: An Aid for Analyzing Accounting Statements for the Purposes of Constructing Proformas and Forecasting." Harvard Business School Background Note 189-108, December 1988. (Revised May 1989.)
- Article
Signaling When Nobody Is Watching: A Reputation Heuristics Account of Outrage and Punishment in One-shot Anonymous Interactions
By: Jillian J. Jordan and David G. Rand
Moralistic punishment can confer reputation benefits by signaling trustworthiness to observers. However, why do people punish even when nobody is watching? We argue that people often rely on the heuristic that reputation is typically at stake, such that reputation... View Details
Keywords: Signaling; Morality; Trustworthiness; Anger; Third-party Punishment; Moral Sensibility; Behavior; Trust; Reputation
Jordan, Jillian J., and David G. Rand. "Signaling When Nobody Is Watching: A Reputation Heuristics Account of Outrage and Punishment in One-shot Anonymous Interactions." Journal of Personality and Social Psychology 118, no. 1 (January 2020).
- Article
How Does Accountability Affect Mission? The Case of a Nonprofit Serving Immigrants and Refugees
By: Rachel Christensen and Alnoor Ebrahim
Christensen, Rachel, and Alnoor Ebrahim. "How Does Accountability Affect Mission? The Case of a Nonprofit Serving Immigrants and Refugees." Nonprofit Management & Leadership 17, no. 2 (Winter 2006).
- 2007
- Working Paper
Mental Accounting and Small Windfalls: Evidence from an Online Grocer
By: Katherine L. Milkman, John Beshears, Todd Rogers and Max H. Bazerman
We study the effect of small windfalls on consumer spending decisions by examining the purchasing behavior of a sample of online grocery shoppers over the course of a year. We compare the purchases customers make when redeeming a $10-off coupon they received from their... View Details
Keywords: Spending; Consumer Behavior; Mathematical Methods; Food and Beverage Industry; Retail Industry
Milkman, Katherine L., John Beshears, Todd Rogers, and Max H. Bazerman. "Mental Accounting and Small Windfalls: Evidence from an Online Grocer." Harvard Business School Working Paper, No. 08-024, September 2007. (Revised March 2008.)
- March 2013
- Article
Why 'Fair Value' Is the Rule: How a Controversial Accounting Approach Gained Support
By: Karthik Ramanna
For the past two decades, fair-value accounting—the practice of measuring assets and liabilities at estimates of their current values—has been on the ascent. This marks a major departure from the centuries-old tradition of keeping books at historical cost. It also has... View Details
Keywords: Fair Value; FASB; Finance; Politics; Financial History; Accounting; Fair Value Accounting; Financial Reporting; Accounting Industry; Accounting Industry; United States
Ramanna, Karthik. "Why 'Fair Value' Is the Rule: How a Controversial Accounting Approach Gained Support." Harvard Business Review 91, no. 3 (March 2013).
- July 2008
- Supplement
The Politics and Economics of Accounting for Goodwill at Cisco Systems (A) and (B) (CW)
By: Karthik Ramanna
Keywords: Goodwill Accounting
- June 2017 (Revised October 2017)
- Case
Organizing for Performance: Four Vignettes
By: Robert Simons
This case provides four examples of organizations with very different business strategies: Walmart, Starbucks, Harvard Business School, and Google. To support their varying strategies, each of these organizations requires a specific configuration to provide the most... View Details
Keywords: Strategy And Execution; Management Control Systems; Organization; Span Of Control; Job Design; Resource Allocation; Organizational Design; Competitive Strategy; Value Creation
Simons, Robert. "Organizing for Performance: Four Vignettes." Harvard Business School Case 117-062, June 2017. (Revised October 2017.)
- 04 May 2021
- Working Paper Summaries
Accounting for Product Impact in the Telecommunications Industry
- July 2008
- Teaching Note
The Politics and Economics of Accounting for Goodwill at Cisco Systems (TN) (A) and (B)
By: Karthik Ramanna
Teaching Note for [109002] and [109003]. View Details
- October 2022
- Case
Spaceport America, Public Sector Risk-taking, and Political Accountability (A)
By: Matthew Weinzierl, Dava Newman, Rebecca Browder and Angela Acocella
Sitting quietly in the heart of the New Mexico desert in the summer of 2014, Spaceport America (SA) housed little of the activity its supporters anticipated when opening its hangar doors in 2011. Despite $1 million in annual rent from Virgin Galactic, British... View Details
Keywords: Funding Sources; Risk and Uncertainty; Public Sector; Business and Government Relations; Factories, Labs, and Plants; Aerospace Industry; New Mexico
Weinzierl, Matthew, Dava Newman, Rebecca Browder, and Angela Acocella. "Spaceport America, Public Sector Risk-taking, and Political Accountability (A)." Harvard Business School Case 723-011, October 2022.
- October 2012
- Case
Dispensers of California, Inc.
By: David A. Wilson and David Hawkins
An investor seeking capital must prepare projected financial statements for a new business. View Details
- Article
Does Observability Amplify Sensitivity to Moral Frames? Evaluating a Reputation-Based Account of Moral Preferences
By: Valerio Capraro, Jillian J. Jordan and Ben Tappin
A growing body of work suggests that people are sensitive to moral framing in economic games involving prosociality, suggesting that people hold moral preferences for doing the “right thing”. What gives rise to these preferences? Here, we evaluate the explanatory power... View Details
Keywords: Moral Preferences; Moral Frames; Observability; Trustworthiness; Trust Game; Trade-off Game; Moral Sensibility; Reputation; Behavior; Trust
Capraro, Valerio, Jillian J. Jordan, and Ben Tappin. "Does Observability Amplify Sensitivity to Moral Frames? Evaluating a Reputation-Based Account of Moral Preferences." Journal of Experimental Social Psychology 94 (May 2021).
- 01 Jun 2003
- News
New Course on Leadership, Values, and Corporate Accountability
After nearly two years of review and deliberation about the structure and content of the MBA required curriculum, in February Senior Associate Dean and MBA Program Chair W. Carl Kester announced several... View Details
- March 1992
- Article
The Strategy of Control: How Accounting Information Helps to Formulate and Implement Business Strategy
By: Robert L. Simons
Simons, Robert L. "The Strategy of Control: How Accounting Information Helps to Formulate and Implement Business Strategy." CA Magazine (March 1992), 44–50.
- June 1993 (Revised November 2006)
- Background Note
Why I Use the Case Method to Teach Accounting
By: William J. Bruns Jr.
Thoughts on choosing teaching methods and the advantages of the case method for achieving the objectives of a survey course in accounting. Criteria for selecting or preparing good cases, developing a course outline, and for evaluating student and teacher performance. View Details
Bruns, William J., Jr. "Why I Use the Case Method to Teach Accounting." Harvard Business School Background Note 193-177, June 1993. (Revised November 2006.)
- Web
Leadership, Ethics, and Corporate Accountability Course | HBS Online
This course is part of the Business in Society and Leadership & Management track. Introduction to Leadership, Ethics, and Corporate Accountability ENROLL NOW No application needed for our certificate... View Details
- July 2010 (Revised March 2013)
- Case
Heidrick & Struggles and Standard Chartered Bank: Managing Global Key Accounts
By: Robert G. Eccles and Kerry Herman
Daren Kemp, a partner at leadership consultancy and executive search firm Heidrick & Struggles, is responsible for the firm's relationship with Standard Chartered Bank (Standard Chartered). Standard Chartered is one of 94 companies in Heidrick's strategic partners... View Details
Keywords: Customer Relationship Management; Service Delivery; Partners and Partnerships; Business Strategy; Consulting Industry; Employment Industry
Eccles, Robert G., and Kerry Herman. "Heidrick & Struggles and Standard Chartered Bank: Managing Global Key Accounts." Harvard Business School Case 411-011, July 2010. (Revised March 2013.)
- Article
Gathering Data for Archival, Field, Survey, and Experimental Accounting Research
By: Robert Bloomfield, Mark W. Nelson and Eugene F. Soltes
In the published proceedings of the first Journal of Accounting Research Conference, Vatter (1966) lamented that “Gathering direct and original facts is a tedious and difficult task, and it is not surprising that such work is avoided.” For the 50th JAR Conference,... View Details
Keywords: Archival; Data; Experiment; Empirical Methods; Field Study; Analytics and Data Science; Surveys; Financial Reporting
Bloomfield, Robert, Mark W. Nelson, and Eugene F. Soltes. "Gathering Data for Archival, Field, Survey, and Experimental Accounting Research." Journal of Accounting Research 54, no. 2 (May 2016): 341–395.
- Article
We Need Better Carbon Accounting. Here's How to Get There.
By: Robert S. Kaplan and Karthik Ramanna
Any effective system of greenhouse gas (GHG) accounting needs to measure each company’s supply-chain carbon impacts accurately. Such information would provide visibility and incentives for the company to make more climate-friendly product-specification and purchasing... View Details
Keywords: Accounting; Greenhouse Gas Emissions; GHG; Carbon Accounting; Environmental Accounting; Environmental Management; Governing Rules, Regulations, and Reforms; Supply Chain
Kaplan, Robert S., and Karthik Ramanna. "We Need Better Carbon Accounting. Here's How to Get There." Harvard Business Review Digital Articles (April 12, 2022).