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Publications

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  • All HBS Web  (1,014)
    • News  (165)
    • Research  (740)
    • Multimedia  (12)
  • Faculty Publications  (535)

Show Results For

  • All HBS Web  (1,014)
    • News  (165)
    • Research  (740)
    • Multimedia  (12)
  • Faculty Publications  (535)
← Page 17 of 1,014 Results →
  • March 2004 (Revised April 2005)
  • Case

Midwest Office Products

By: Robert S. Kaplan
Presents an easy introduction to time-driven activity-based costing (ABC) that allows students to build a simple ABC model of order profitability. Midwest's time-driven ABC approach is based on two categories of parameter estimates. The first is the cost per hour of... View Details
Keywords: Cost; Price; Activity Based Costing and Management; Time Management; Financial Reporting; Profit; Performance Improvement; Order Taking and Fulfillment; Performance Evaluation
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Kaplan, Robert S. "Midwest Office Products." Harvard Business School Case 104-073, March 2004. (Revised April 2005.)
  • February 1996
  • Case

Chadwick, Inc.: The Balanced Scorecard (Abridged)

By: Robert S. Kaplan
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
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Kaplan, Robert S. "Chadwick, Inc.: The Balanced Scorecard (Abridged)." Harvard Business School Case 196-124, February 1996.
  • 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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Mikes, Anette, and Robert S. Kaplan. "When One Size Doesn't Fit All: Evolving Directions in the Research and Practice of Enterprise Risk Management." Journal of Applied Corporate Finance 27, no. 1 (Winter 2015): 37–40.
  • 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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Kaplan, Robert S., and David McMillan. "Reimagining the Balanced Scorecard for the ESG Era." Harvard Business Review Digital Articles (February 3, 2021).
  • Article

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

By: Robert S. Kaplan
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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Kaplan, Robert S. "Using the Balanced Scorecard for Successful Health Care M&A Integration." NEJM Catalyst (May 21, 2020).
  • 1974
  • Chapter

Management Accounting in Hospitals: A Case Study

By: Robert S. Kaplan
Keywords: Accounting; Health Industry
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Kaplan, Robert S. "Management Accounting in Hospitals: A Case Study." In Accounting for Social Goals: Budgeting and Analysis of Nonmarket Projects, edited by J. L. Livingstone and S. Gunn, 131–148. New York: Harper & Row, 1974.
  • 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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Kaplan, Robert S., and Ray A. Goldberg. "The Private Label Movement." Harvard Business School Background Note 594-039, September 1993.
  • October 1990
  • Case

Manufacturers Hanover Corp.: Customer Profitability Report

By: Robert S. Kaplan
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
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Kaplan, Robert S. "Manufacturers Hanover Corp.: Customer Profitability Report." Harvard Business School Case 191-068, October 1990.
  • 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)

By: Robert S. Kaplan
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
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Kaplan, Robert S. "Accounting Fraud at WorldCom (TN)." Harvard Business School Teaching Note 105-083, June 2005.
  • 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
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Huckman, Robert S. "Balancing Specialization and Diversification in Operations." Harvard Business School Module Note 610-079, April 2010.
  • 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)

By: Robert S. Kaplan
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
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Kaplan, Robert S. "Siemens Electric Motor Works (A) (Abridged)." Harvard Business School Case 191-006, July 1990. (Revised October 1997.)
  • February 2006 (Revised September 2006)
  • Case

Sippican Corporation (A)

By: Robert S. Kaplan
Presents a time-driven version of the Wilkerson Co. activity-based costing case (101092). Faced with declining profits, Sippican Corp. is struggling to understand why it is encountering severe price competition on one product line. The controller collects data that... View Details
Keywords: History; Business Model; Strategic Planning; Cost Accounting; Motivation and Incentives; Resource Allocation; Activity Based Costing and Management; Profit; Business Strategy; Budgets and Budgeting
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Kaplan, Robert S. "Sippican Corporation (A)." Harvard Business School Case 106-058, February 2006. (Revised September 2006.)
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