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Show Results For
- All HBS Web
(7,401)
- People (11)
- News (2,040)
- Research (4,435)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,372)
- 2021
- Working Paper
Accounting for Product Impact in the Water Utilities Industry
By: 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 water utilities industry. We design a monetization methodology that allows us to calculate monetary impact estimates of water... 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; Water; Utilities; Product Design; Product Positioning; Society; Product; Environmental Sustainability; Measurement and Metrics; Framework; Corporate Social Responsibility and Impact; Utilities Industry
Serafeim, George, and Katie Trinh. "Accounting for Product Impact in the Water Utilities Industry." Harvard Business School Working Paper, No. 21-104, March 2021.
- Web
Online Finance & Accounting Courses | HBS Online
Certificate Courses (5) Financial Accounting Professor V.G. Narayanan In this accounting fundamentals course, discover what's behind the numbers in financial statements, such as balance sheets and income... View Details
- May 2022
- Article
Can Gambling Increase Savings? Empirical Evidence on Prize-Linked Savings Accounts
By: Shawn A. Cole, Benjamin Iverson and Peter Tufano
This paper studies the adoption and impact of prize-linked savings (PLS) accounts, which offer lottery-like payouts to individual account holders in lieu of interest. Using microlevel data from a bank in South Africa, we show that PLS is attractive to a broad group of... View Details
Keywords: Household Finance; Banking; Savings; Prize-linked Savings; Lottery; Household; Personal Finance; Saving; Banks and Banking
Cole, Shawn A., Benjamin Iverson, and Peter Tufano. "Can Gambling Increase Savings? Empirical Evidence on Prize-Linked Savings Accounts." Management Science 68, no. 5 (May 2022): 3282–3308.
- July 2003
- Article
Fair Value Accounting For Restricted Stock Awards
By: David Hawkins
Keywords: Fair Value Accounting
Hawkins, David. "Fair Value Accounting For Restricted Stock Awards." Accounting Bulletin, no. 122 (July 2003).
- 1987
- Chapter
How Cost Accounting Systematically Distorts Product Costs
By: Robert S. Kaplan and Robin Cooper
Kaplan, Robert S., and Robin Cooper. "How Cost Accounting Systematically Distorts Product Costs." Chap. 8 in Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan, 204–228. Boston: Harvard Business School Press, 1987.
- February 21, 2001
- Article
This Is It: New Goodwill Accounting Explained
By: David F. Hawkins
Keywords: Accounting
Hawkins, David F. "This Is It: New Goodwill Accounting Explained." Accounting Bulletin, no. 95 (February 21, 2001).
- July 18, 2000
- Article
Comprehensive Derivative and Hedging Accounting Rules Set
By: David F. Hawkins
Keywords: Accounting
Hawkins, David F. "Comprehensive Derivative and Hedging Accounting Rules Set." Accounting Bulletin, no. 88 (July 18, 2000).
- June 2001 (Revised October 2002)
- Case
Accounting for the Intel Pentium Chip Flaw
By: Gregory S. Miller, V.G. Narayanan and Lisa Brem
Investigates the 1994 Intel Pentium plan. View Details
Miller, Gregory S., V.G. Narayanan, and Lisa Brem. "Accounting for the Intel Pentium Chip Flaw." Harvard Business School Case 101-072, June 2001. (Revised October 2002.)
- September 1970
- Article
Recent Liability Cases - Implications for Accountants
By: Henry B. Reiling and Russell A. Taussig
Reiling, Henry B., and Russell A. Taussig. "Recent Liability Cases - Implications for Accountants." Journal of Accountancy (September 1970). (Porter & Burton, Auditing: A Conceptual Approach, Wadsworth Pub. Co., 1970; 21 Roeh Haheshbon (Israel) 276-94 (1971); Disclosure Requirements & Other Stock Market Responsibilities of a Public Company, Vol. I, Pract. Law Inst.)
- 13 Feb 2017
- News
People Trying to Save Prefer Accounts That Are Hard to Tap
- September 1998
- Article
New International Accounting Standard: Impairment of Assets
By: David F. Hawkins
Hawkins, David F. "New International Accounting Standard: Impairment of Assets." Accounting Bulletin, no. 70 (September 1998).
- 03 Nov 2003
- What Do You Think?
Can Investors Have Too Much Accounting Transparency?
Summing Up Basic conclusions that can be drawn from responses to this month's column are that it may or may not be useful to try to legislate accounting transparency. But such efforts address symptoms, not causes, of behaviors leading to... View Details
Keywords: by James Heskett
- 2014
- Working Paper
Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules
By: Abigail Allen and Reining Petacchi
We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that states' opposition to the liability increasing provisions embedded in... View Details
Allen, Abigail, and Reining Petacchi. "Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules." Harvard Business School Working Paper, No. 15-043, December 2014.
- February 2003 (Revised November 2003)
- Exercise
Accounting for Pensions at General Motors Corporation (A)
By: David F. Hawkins and Jacob Cohen
A potential investor in General Motors is gathering information about investment in General Motor's stock. The investigation leads the investor to review the General Motor's Web site and several CNBC interviews of General Motors' executives. View Details
Keywords: Investment; Accounting; Compensation and Benefits; Accounting Industry; Accounting Industry; Accounting Industry
Hawkins, David F., and Jacob Cohen. "Accounting for Pensions at General Motors Corporation (A)." Harvard Business School Exercise 103-052, February 2003. (Revised November 2003.)
- 01 Jan 2015
- Working Paper Summaries
Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules
Keywords: by Abigail M. Allen & Reining Petacchi
- 1977
- Book
Management Accounting and Control of Data Processing
By: R. L. Nolan
Nolan, R. L. Management Accounting and Control of Data Processing. NY: National Association of Accountants, 1977.
- March 2005
- Article
Accountability Myopia: Losing Sight of Organizational Learning
By: Alnoor Ebrahim
Ebrahim, Alnoor. "Accountability Myopia: Losing Sight of Organizational Learning." Nonprofit and Voluntary Sector Quarterly 34, no. 1 (March 2005).
- October 2021 (Revised February 2024)
- Case
Deficits and Debt: The U.S. Current Account
By: Laura Alfaro and Richard Vietor
Alfaro, Laura, and Richard Vietor. "Deficits and Debt: The U.S. Current Account." Harvard Business School Case 322-044, October 2021. (Revised February 2024.)