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- All HBS Web
(2,150)
- Faculty Publications (403)
- February 1992 (Revised April 1993)
- Case
Acid Rain: The Southern Co. (A)
The Southern Co., an electric utility, is planning its compliance with the 1990 amendments to the Clean Air Act. The Act established a system of tradeable permits for sulfur dioxide emissions. The company must decide whether to install pollution control equipment and... View Details
Keywords: Energy Generation; Business Strategy; Environmental Sustainability; Cost vs Benefits; Financial Management; Strategic Planning; Investment Return; Government Legislation; Wastes and Waste Processing; Utilities Industry; Energy Industry; United States
Reinhardt, Forest L. "Acid Rain: The Southern Co. (A)." Harvard Business School Case 792-060, February 1992. (Revised April 1993.)
- October 1991 (Revised September 1998)
- Case
Maxwell Appliance Controls
By: Robert S. Kaplan
A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details
Keywords: Activity Based Costing and Management; Management Teams; Quality; Performance Improvement; Organizational Culture; Problems and Challenges; Production; Manufacturing Industry
Kaplan, Robert S. "Maxwell Appliance Controls." Harvard Business School Case 192-058, October 1991. (Revised September 1998.)
- September 1991 (Revised January 2017)
- Teaching Note
Nordstrom: Dissension in the Ranks? (A) and (B)
By: Robert Simons
Teaching Note for Nordstrom: Dissension in the Ranks, Case A (191-002) and Case B (192-027) View Details
- May 1991 (Revised March 2018)
- Teaching Note
Automation Consulting Services
By: Robert Simons
Teaching Note for 190-053 View Details
- April 1991 (Revised March 2017)
- Teaching Note
Westchester Distributing, Inc. (A) and (B)
By: Robert Simons
Teaching Note for (9-191-118) and (9-191-119). View Details
- April 1991 (Revised May 2017)
- Teaching Note
Automatic Data Processing: The EFS Decision
By: Robert Simons
Teaching Note for (9-190-059). View Details
- February 1991 (Revised February 1992)
- Case
Appex Corp.
By: Nitin Nohria
1990 Business Week named Appex Corp. the fastest growing high-technology company in the United States. Appex provided management information systems and intercarrier network services to cellular telephone companies. During its rapid growth, the company went through... View Details
Keywords: Information Technology; Organizational Change and Adaptation; Organizational Design; Management Analysis, Tools, and Techniques; Organizational Culture; Mobile and Wireless Technology; Performance Productivity; Problems and Challenges; Management Practices and Processes; Business Divisions; Information Management; Information Technology Industry; Telecommunications Industry; United States
Nohria, Nitin. "Appex Corp." Harvard Business School Case 491-082, February 1991. (Revised February 1992.)
- February 1991 (Revised November 2010)
- Case
Tennessee Controls: The Strategic Ranking Problem
By: Robert L. Simons and Dale Geiger
Tennessee Controls has instituted a new formal asset acquisition process to rank competing proposals. Judy Starnes, the new division manager, is asked to rank three proposals by using techniques to quantify economic returns, risk, as well as the credibility of the... View Details
Keywords: Capital Budgeting; Governance Controls; Management Systems; Strategic Planning; Mathematical Methods; Electronics Industry
Simons, Robert L., and Dale Geiger. "Tennessee Controls: The Strategic Ranking Problem." Harvard Business School Case 191-083, February 1991. (Revised November 2010.)
- January 1991 (Revised March 2010)
- Case
Westchester Distributing, Inc. (A)
By: Robert L. Simons and Robert Boxwell
Focuses on the three-way interaction among internal controls, employee behavior, and incentives. Salesmen are illegally providing kickbacks to customers of this beer-distribution firm. In turn, salesmen are reimbursing themselves by filing fraudulent expense reports.... View Details
Keywords: Financial Reporting; Crime and Corruption; Corporate Governance; Governance Controls; Salesforce Management; Behavior; Motivation and Incentives; Food and Beverage Industry; Food and Beverage Industry
Simons, Robert L., and Robert Boxwell. "Westchester Distributing, Inc. (A)." Harvard Business School Case 191-118, January 1991. (Revised March 2010.)
- January 1991 (Revised March 1992)
- Case
USA Today
By: Robert L. Simons
USA Today is a national newspaper struggling to achieve profitability. This case focuses on the use of management control systems to identify emerging opportunities and the formulation of new strategies. The interactive system used by top managers--the Friday... View Details
Keywords: Strategy; Competitive Advantage; Management Analysis, Tools, and Techniques; Managerial Roles; Forecasting and Prediction; Growth and Development Strategy; Risk Management; Labor and Management Relations; Organizational Change and Adaptation; Risk and Uncertainty; Journalism and News Industry; United States
Simons, Robert L. "USA Today." Harvard Business School Case 191-004, January 1991. (Revised March 1992.)
- January 1991
- Article
Strategic Orientation and Top Management Attention to Control Systems
By: R. Simons
Simons, R. "Strategic Orientation and Top Management Attention to Control Systems." Strategic Management Journal 12, no. 1 (January 1991): 49–62.
- 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
Kaplan, Robert S. "Siemens Electric Motor Works (A) (Abridged)." Harvard Business School Case 191-006, July 1990. (Revised October 1997.)
- March 1990 (Revised October 1999)
- Case
Turner Construction Company: Project Management Control Systems
By: Robert L. Simons and Hilary Weston
After providing a brief overview of Turner Construction Co.'s structure and project work, the case gives a detailed description of its project management control system, the IOR system. In addition to explaining the mechanics of the IOR system, the case identifies the... View Details
Keywords: Mission and Purpose; Cost Management; Performance Evaluation; Risk Management; Strategic Planning; Planning; Management Systems; Management Teams; Construction Industry
Simons, Robert L., and Hilary Weston. "Turner Construction Company: Project Management Control Systems." Harvard Business School Case 190-128, March 1990. (Revised October 1999.)
- March 1990 (Revised June 1993)
- Case
Analog Devices, Inc.: The Half-Life System
By: Robert S. Kaplan
The company has committed to major improvements in quality, cost, and on-time delivery performance. Despite strong senior management support, however, the actual rate of improvement was disappointing until a new measurement philosophy was introduced. The new approach... View Details
Keywords: Quality; Performance Improvement; Earnings Management; Financial Reporting; Organizational Change and Adaptation; Performance Productivity; Business or Company Management; Cost Management; Measurement and Metrics; Management Teams; Semiconductor Industry
Kaplan, Robert S. "Analog Devices, Inc.: The Half-Life System." Harvard Business School Case 190-061, March 1990. (Revised June 1993.)
- February 1990 (Revised July 1990)
- Case
Internal Revenue Service: Automated Collection System
By: Nitin Nohria
Describes how the IRS's collection operations changed from a largely manual system (COF) to an automated system (ACS). A central aspect of ACS was the electronic scheduling and maintaining of work. While with ACS the IRS accomplished significant improvements in the... View Details
Keywords: Sovereign Finance; Revenue; Information Technology; Taxation; Change Management; Organizational Change and Adaptation; Organizational Design; Human Resources; Public Administration Industry; United States
Nohria, Nitin. "Internal Revenue Service: Automated Collection System." Harvard Business School Case 490-042, February 1990. (Revised July 1990.)
- January 1990 (Revised March 1991)
- Case
American Red Cross Blood Services: Northeast Region
By: Robert L. Simons
Recounts the financial difficulties and management changes experienced by American Red Cross Blood Services: Northeast Region (NER) during the 1980s. After summarizing industry-wide changes in the collection, testing, and distribution of blood and blood products, the... View Details
Keywords: Change Management; Budgets and Budgeting; Financial Management; Restructuring; Health; SWOT Analysis; Social Enterprise; Marketplace Matching; Management Style; Organizational Culture; Organizational Change and Adaptation; Medical Devices and Supplies Industry; Medical Devices and Supplies Industry; North and Central America
Simons, Robert L. "American Red Cross Blood Services: Northeast Region." Harvard Business School Case 190-078, January 1990. (Revised March 1991.)
- November 1989 (Revised November 1999)
- Case
Automatic Data Processing: The EFS Decision
By: Robert L. Simons and Hilary Weston
Illustrates how ADP's top management uses formal planning and control systems to establish strategic boundaries for its business units. Top management has developed a detailed list of strategic criteria that ADP managers use to evaluate products and business units, as... View Details
Simons, Robert L., and Hilary Weston. "Automatic Data Processing: The EFS Decision." Harvard Business School Case 190-059, November 1989. (Revised November 1999.)
- November 1989 (Revised April 2018)
- Case
Automation Consulting Services
By: Robert Simons and Hilary Weston
Illustrates the management control challenges that are associated with rapid growth and geographic expansion. Situated at an offsite Executive Committee Retreat. The three founding partners of a specialized consulting firm are grappling with several difficult questions... View Details
Keywords: Geographic Location; Governance Controls; Policy; Growth and Development Strategy; Management Teams; Expansion; Consulting Industry
Simons, Robert, and Hilary Weston. "Automation Consulting Services." Harvard Business School Case 190-053, November 1989. (Revised April 2018.)
- November 1989
- Teaching Note
H.J. Heinz Co.: The Administration of Policy (A), (B), (C), and (D), Teaching Note
By: Kenneth E. Goodpaster and Thomas R. Piper
Teaching Note for (9-382-034, 035, 036, and 037). View Details
- October 1989 (Revised November 2006)
- Background Note
Channel Management
Written as an introduction to a module concerning channel management for the second-year MBA elective in Marketing Implementation. Discusses: 1) reasons for the growth of multichannel systems in marketing efforts, 2) key components and choices in channel management, 3)... View Details
Keywords: Marketing Channels
Cespedes, Frank V. "Channel Management." Harvard Business School Background Note 590-045, October 1989. (Revised November 2006.)