Publications

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

Winter 2015
Article

When One Size Doesn't Fit All: Evolving Directions in the Research and Practice of Enterprise Risk Management

By: Anette Mikes and Robert S. Kaplan

Enterprise risk management (ERM) has become a crucial component of contemporary corporate governance reforms, with an abundance of principles, guidelines, and standards. This paper portrays ERM as an evolving discipline and presents empirical findings on its current... View Details

Keywords: Contingency Theory; Grounded Research; Risk Management; Customization and Personalization

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Article

Reimagining the Balanced Scorecard for the ESG Era

By: Robert S. Kaplan and David McMillan

Companies are increasingly aware that their customers and society in general expect businesses to adopt and work towards social and environmental objectives as well as the traditional financial ones. This involves not only re-evaluating firms’ models but re-imagining... View Details

Keywords: ESG (Environmental, Social, Governance) Performance; Business Ecosystems; Balanced Scorecard; Adaptation; Business Model; Business and Stakeholder Relations

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Article

Using the Balanced Scorecard for Successful Health Care M&A Integration

The failure of merged organizations to achieve stated goals is commonplace. In health care, the challenge is exacerbated by the industry’s third-party payer system and multiple stakeholders, especially the physicians in the merging entities. This article describes how... View Details

Keywords: Health Care and Treatment; Mergers and Acquisitions; Integration; Balanced Scorecard

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1974
Chapter

Management Accounting in Hospitals: A Case Study

Keywords: Accounting; Health Industry

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September 1993
Background Note

The Private Label Movement

By: Robert S. Kaplan and Ray A. Goldberg

Private labels, previously weak in the U.S. market, are making inroads in the United States and Canada. Reasons for this include a weak economy, better quality of private label goods, and a desire by retailers to increase profitability. View Details

Keywords: Brands and Branding; Retail Industry; United States; Canada

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October 1990
Case

Manufacturers Hanover Corp.: Customer Profitability Report

Banking company noting declining profitability from its traditional lending activities has started to measure the total profitability of its lending relationships. A loan pricing model estimates the profit and return-on-equity from commercial loans. Additional work was... View Details

Keywords: Investment Return; Revenue; Commercial Banking; Banks and Banking; Customer Value and Value Chain; Banking Industry

Web

Social Enterprise - Faculty & Research

Climate Change and Business: Historical Perspectives , edited by Teresa da Silva Lopes, Paul Duguid, and Robert Fredona, 8–29. London, United Kingdom: Routledge, 2025. Governing Sustainability in a Shifting... View Details

Web

Faculty & Researchers - Managing the Future of Work

Just-In-Case: Is Excess and Obsolete Next? , Forbes, 2022. Everybody Now Wants Supply Chains to Be ‘Resilient.’ It Won’t Be Easy – Or Likely , The Wall Street Journal, 2021. The Challenge of Rebuilding U.S. Domestic Supply Chains , Harvard Business Review, 2021. With... View Details

June 2005
Teaching Note

Accounting Fraud at WorldCom (TN)

Teaching Note to (9-104-071). View Details

Keywords: Accounting Audits; Financial Reporting; Financial Statements; Accounting; Crime and Corruption; Governing and Advisory Boards; Telecommunications Industry

Web

Advisory Board - Entrepreneurship

received an appointment by Harvard Business School as an Entrepreneur-in-Residence and was named as one of Goldman Sachs’ 100 Most Intriguing Entrepreneurs. Ms. Beck was Ernst and Young’s Entrepreneur of the Year in 2005. Prior to... View Details

Web

AASU50 - Alumni

Kimberly A. Kispert, MBA 1981 George L. Van Amson, MBA 1982 Kym M. Nelson, MBA 1983 George Ellis, MBA 1984 Gail S. Morales, MBA 1985 Robert R. Davenport III, MBA 1986 Stuart A. Taylor, II, MBA 1987 Arnold J.... View Details

11 Apr 2013
News

Current fiscal policy harms U.S. competitiveness

April 2010
Module Note

Balancing Specialization and Diversification in Operations

By: Robert S. Huckman

This note describes a module—taught as part of Operations Strategy, a second–year MBA elective at Harvard Business School—that helps students understand and manage the tradeoff between specialization and diversification in operations. The module introduces students to... View Details

Keywords: Operations; Diversification; Organizational Design; Curriculum and Courses

12 Apr 2022
News

We Need Better Carbon Accounting. Here’s How to Get There.

Web

General Management Curriculum - Faculty & Research

Entrepreneurial Management) Michael S. Kaufman , Andy Pforzheimer Spring 2026 Q3Q4 3.0 Changing the World: Life Choices of Influential Leaders (also listed under Accounting & Management) Robert Simons Fall... View Details

07 Apr 2020
News

Crisis Management for Leaders: Recognizing and Managing Novel Risks in Your Supply Chain

July 1990 (Revised October 1997)
Case

Siemens Electric Motor Works (A) (Abridged)

Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details

Keywords: Activity Based Costing and Management; Cost Accounting; Cost; Adoption; Cost vs Benefits; Management Analysis, Tools, and Techniques; Production; Business Strategy; Electronics Industry; Manufacturing Industry

February 2006 (Revised September 2006)
Case

Sippican Corporation (A)