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  • All HBS Web  (6,754)
    • People  (11)
    • News  (1,687)
    • Research  (3,984)
    • Events  (36)
    • Multimedia  (146)
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Show Results For

  • All HBS Web  (6,754)
    • People  (11)
    • News  (1,687)
    • Research  (3,984)
    • Events  (36)
    • Multimedia  (146)
  • Faculty Publications  (2,853)
← Page 17 of 6,754 Results →
  • 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
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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).
  • 2013
  • Working Paper

The Appeal of the Appropriate: Accounting, Risk Management, and the Competition for the Supply of Control Systems

By: Anette Mikes
How do certain risk measurements in organizations come to be seen as more reliable and acceptable than others? Taking a multiple-control perspective, I investigate the aftermath of a control debacle at a financial services company (MultiBank), focusing on its insurance... View Details
Keywords: Management Control Systems; Multiple Control Systems; Interactive Control Systems; Performance Measurement; Risk Measurement; Financialization Of Accounting; Institutional Logics; Banking; Risk Management; Fair Value Accounting; Insurance; Financial Services Industry
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Mikes, Anette. "The Appeal of the Appropriate: Accounting, Risk Management, and the Competition for the Supply of Control Systems." Harvard Business School Working Paper, No. 12-115, June 2012. (Revised January 2013.)
  • March 1992
  • Article

The Strategy of Control: How Accounting Information Helps to Formulate and Implement Business Strategy

By: Robert L. Simons
Keywords: Accounting; Business Strategy
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Simons, Robert L. "The Strategy of Control: How Accounting Information Helps to Formulate and Implement Business Strategy." CA Magazine (March 1992), 44–50.
  • Web

Accounting & Management Awards & Honors - Faculty & Research

Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students 2024 Jonas Heese : Winner of the Best Paper Award at the 2024 Review View Details
  • 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
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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.
  • 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
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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.)
  • 11 Jan 2021
  • Working Paper Summaries

Accounting for Product Impact in the Airlines Industry

Keywords: by George Serafeim and Katie Trinh; Air Transportation; Transportation
  • Article

How Does Accountability Affect Mission? The Case of a Nonprofit Serving Immigrants and Refugees

By: Rachel Christensen and Alnoor Ebrahim
Keywords: Mission and Purpose; Nonprofit Organizations; Refugees; Demography
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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).
  • September 2013
  • Case

The Case of the Unidentified Industries—2013

By: Mihir A. Desai, William E. Fruhan Jr. and Elizabeth A. Meyer
Helps students to understand how the characteristics of a business are reflected in its financial statements. This case consists of an exercise in which students are given balance sheet data in percentage form and other selected financial data for companies in 14... View Details
Keywords: Financial Management; Accounting Statements; Ratio Analysis; Financial Statements; Finance
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Desai, Mihir A., William E. Fruhan Jr., and Elizabeth A. Meyer. "The Case of the Unidentified Industries—2013." Harvard Business School Case 214-028, September 2013.
  • 04 May 2021
  • Working Paper Summaries

Accounting for Product Impact in the Telecommunications Industry

Keywords: by George Serafeim and Katie Trinh; Telecommunications
  • July 2008
  • Supplement

The Politics and Economics of Accounting for Goodwill at Cisco Systems (A) and (B) (CW)

By: Karthik Ramanna
Keywords: Goodwill Accounting
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Ramanna, Karthik. "The Politics and Economics of Accounting for Goodwill at Cisco Systems (A) and (B) (CW)." Harvard Business School Spreadsheet Supplement 109-702, July 2008.
  • 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
Keywords: Accounting; Forecasting and Prediction
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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.)
  • 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
Keywords: Colleges, Universities, and Professional Schools; Educational Services
  • 2020
  • Chapter

Building Emergency Savings Through Employer-Sponsored Rainy-Day Savings Accounts

By: John Beshears, James J. Choi, J. Mark Iwry, David C. John, David Laibson and Brigitte C. Madrian
Roughly half of Americans live paycheck to paycheck. When financial shocks occur during their working life, many of these households tap into their retirement savings accounts. We explore the practical considerations and challenges associated with helping households... View Details
Keywords: Savings; Household; Saving
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Beshears, John, James J. Choi, J. Mark Iwry, David C. John, David Laibson, and Brigitte C. Madrian. "Building Emergency Savings Through Employer-Sponsored Rainy-Day Savings Accounts." In Tax Policy and the Economy, Volume 34, edited by Robert A. Moffitt, 43–90. Chicago: University of Chicago Press, 2020.
  • 2021
  • Working Paper

Accounting for Product Impact in the Interactive Media and Services Industry

By: DG Park, George Serafeim and Katie Trinh
We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the interactive media and services industry. We design a monetization methodology that allows us to calculate monetary impact... View Details
Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Product Design; Product Positioning; Society; Product; Environmental Sustainability; Measurement and Metrics; Framework; Corporate Social Responsibility and Impact; Social Media; Technology Industry
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Park, DG, George Serafeim, and Katie Trinh. "Accounting for Product Impact in the Interactive Media and Services Industry." Harvard Business School Working Paper, No. 21-134, June 2021.
  • 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
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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.)
  • 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
Keywords: Accounting; Business Education
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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.)
  • 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
Keywords: Manufacturing Industry; Information Technology Industry; United States
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Ramanna, Karthik. "The Politics and Economics of Accounting for Goodwill at Cisco Systems (TN) (A) and (B)." Harvard Business School Teaching Note 109-004, July 2008.
  • 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
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Simons, Robert. "Organizing for Performance: Four Vignettes." Harvard Business School Case 117-062, June 2017. (Revised October 2017.)
  • Article

Management Accounting and Control: Lessons for and from the World's Tiniest Businesses

By: Srikant M. Datar, Marc J. Epstein and Kristi Yuthas
The article discusses skills microentrepreneurs need to manage and expand their businesses. After interviewing hundreds of microfinance clients around the globe, the authors were able to identify five tools drawn from management accounting where improved knowledge... View Details
Keywords: Governance Controls; Expansion; Business or Company Management; Microfinance; Cost Management; Risk Management; Budgets and Budgeting; Accounting; Opportunities
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Datar, Srikant M., Marc J. Epstein, and Kristi Yuthas. "Management Accounting and Control: Lessons for and from the World's Tiniest Businesses." Strategic Finance 91, no. 5 (November 2009).
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