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Publications

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    • All HBS Web  (12,132)
      • Faculty Publications  (3,568)

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      • Research Summary

      Cost Management and Management Control Systems in Hospitals

      By: V.G. Narayanan

       Hospitals tend not to have very good cost accounting and control systems. More broadly,  there is enormous opportunity for managing costs and aligning incentives in the health care industry. I am studying how cost accounting methods can be used to... View Details

      • Research Summary

      Cost Management Systems

      By: Robert S. Kaplan
      Robert S. Kaplan continues to explore the design and use of activity-based cost management systems for manufacturing and service companies. His most recent work, done collaboratively with Professor Michael E. Porter, applies time-driven activity-based costing (TDABC)... View Details
      • Research Summary

      Current Research

      By: Leslie K. John

      Professor John is a behavioral scientist who uses both laboratory and field experiments to investigate questions that are at the intersection of marketing, organizational behavior, and public policy.

      Professor John’s work has been published in leading... View Details

      • Research Summary

      Debt Maturity: Is Long-Term Debt Optimal? (with Fabio Kanczuk)

      By: Laura Alfaro
      We model and calibrate the arguments in favor and against short-term and long-term debt. These arguments broadly include: maturity-term premium, tax smoothing, rolling over risk and the cost from defaulting. We use a dynamic equilibrium model with tax distortion,... View Details
      • Forthcoming
      • Article

      Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets

      By: Khrystyna Bochkay, Jeffrey Hales and George Serafeim
      In this paper, we examine how the development of voluntary sustainability standards has affected the nature of information covered in conference calls. Using industry-specific dictionaries of sustainability terms contained in the disclosure standards developed by the... View Details
      Keywords: Voluntary Disclosure; Accounting Standards; Sustainability Reporting; Sustainability Standards; ESG; ESG Disclosure; Accounting; Corporate Disclosure; Environmental Sustainability; Corporate Social Responsibility and Impact; Standards; United States
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      Bochkay, Khrystyna, Jeffrey Hales, and George Serafeim. "Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets." Review of Accounting Studies (forthcoming). (Pre-published online March 17, 2025.)
      • Research Summary

      Distributed Innovation in Open Systems—The Role of Modularity

      By: Carliss Y. Baldwin
      Distributed innovation in open systems is an important trend in the modern global economy. As education levels rise and communication costs fall, more people have the means and motivation to innovate. Supply chains now stretch around the world as firms outsource... View Details
      • Research Summary

      Diversity, Equity, and Inclusion (DEI)

      By: Sandra J. Sucher

      In this research I develop cases and articles that provide thought-provoking, real-world examples of the ways in which social identity differences emerge and are managed in the workplace, and the skills needed to constructively engage with differences to create and... View Details

      Keywords: Diversity; Equity; Social Issues
      • Teaching Interest

      Doing Business in Africa

      By: John D. Macomber

      This course introduces frameworks and models for smart and focused investing and operations across sectors, nations, industries, and time frames in Africa.   Students will learn tools and skills to help navigate the business landscape of Africa in terms of selection... View Details

      Keywords: Africa
      • Forthcoming
      • Article

      Economic Integration and the Transmission of Democracy

      By: Marco Tabellini and Giacomo Magistretti
      In this paper, we study the effects of economic integration with democratic partners on democracy. We assemble a large country-level panel dataset from 1960 to 2015, and exploit improvements in air, relative to sea, transportation to derive a time-varying instrument... View Details
      Keywords: Democratization; Institutional Development; Economic Integration; International Trade; Democracy; Political Preferences; Institutions; Trade; Global Range; Economics; Government and Politics
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      Tabellini, Marco, and Giacomo Magistretti. "Economic Integration and the Transmission of Democracy." Review of Economic Studies (forthcoming). (Pre-published online August 9, 2024. Available also from VOX, VOXEU, Atlantico, The Economist, Domani, and Ideas for India. Longer NBER working paper version available here.)
      • Research Summary

      Energy, IT, real estate, and sustainability

      By: Rebecca M. Henderson

      Professor Henderson’s current research focuses on the energy, information technology, and real estate sectors and the challenges firms encounter as they attempt to act in more sustainable ways. This work is an outgrowth of her decade-long examination of the... View Details

      • Research Summary

      Entrepreneurial Finance

      By: William A. Sahlman
      William A. Sahlman is examining the investment and financing decisions made at all stages in the development of entrepreneurial ventures. Related lines of inquiry concern the role of financial institutions in providing risk capital, and the role of government policy in... View Details
      • Research Summary

      Evolution of firm structure in vertical specialized technology supply chains

      By: Willy C. Shih
      The global market in many everyday products has been transformed by the internationalization of production.  In many industries, semiconductors and electronic products in particular, a sequential mode of production has evolved in which goods are produced... View Details
      Keywords: Globalization Of Supply Chain; Globalization; Technological Innovation; Manufacturing Industry; Biotechnology Industry; Auto Industry; United States; Asia; China
      • Teaching Interest

      Executive Education - Owner/President Management Program

      By: Martin A. Sinozich

      Delivered in three units that span 24 months over three calendar years, the Owner/President Management (OPM) program is a transformative learning experience that boosts leadership skills and the value of participants’ enterprises.  Sinozich teaches the Finance... View Details

      • Teaching Interest

      Executive Education: Finance for Senior Executives

      By: Malcolm P. Baker

      Finance for Senior Executives provides the frameworks to strategically use financial resources and position your company for future success. By examining corporate finance from both internal and external perspectives, this HBS Executive Education View Details

      • Teaching Interest

      Executive Education: Leading Growth through Customer Centricity — India

      By: Rajiv Lal

      Establishing a strategic advantage in India's highly competitive marketplace requires a systemic shift in focus—away from selling products and toward meeting the needs of customers. But how many companies are prepared to carry out such fundamental change? By... View Details

      • Teaching Interest

      Finance I

      By: Archie L. Jones

      This course examines the role of finance in supporting the functional areas of a firm, and fosters an understanding of how financial decisions themselves can create value.

      Topics covered include:

      • Basic analytical skills and principles of... View Details
      • Teaching Interest

      Finance II (MBA Required Curriculum)

      By: Benjamin C. Esty

      This course builds on the foundation developed in Finance I, focusing on three sets of managerial decisions:

      • How to evaluate complex investments.
      • How to set and execute financial policies within a firm.
      • How to integrate... View Details
      Keywords: Finance
      • Teaching Interest

      Financial Reporting and Control

      By: Paul M. Healy
      Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective... View Details
      • Teaching Interest

      Financial Reporting and Control

      By: Suraj Srinivasan

      Financial Reporting and Control (FRC) covers topics about how managers can design and use performance measurement systems for external reporting and internal management to build more effective organizations. Throughout their careers, business leaders are required to... View Details

      Keywords: Financial Reporting
      • Research Summary

      Financing New Business Formation

      By: Paul A. Gompers
      New business creation has become a potent force for economicdevelopment in the United States. Prior to 1980, large firms created the majority of new jobs in the American economy. While considerable debate rages over whether small firms are the source of recent job... View Details
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