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Show Results For
- All HBS Web
(6,716)
- People (11)
- News (1,663)
- Research (3,946)
- Events (34)
- Multimedia (140)
- Faculty Publications (2,805)
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Leadership, Ethics, and Corporate Accountability Course | HBS Online
This course is part of the Business in Society and Leadership & Management track. Introduction to Leadership, Ethics, and Corporate Accountability ENROLL NOW No application needed for our certificate... View Details
- November 2001 (Revised February 2002)
- Background Note
Note on Tax and Accounting Treatment of Restricted Stock Awards, Nonqualified Stock Options, and Incentive Stock Options and the Securities Law Applicable Thereto
Outlines the tax and accounting treatment of restricted stock awards, nonqualified stock options, and incentive stock options, including the effect of making a Section 83(b) election for unvested stock. View Details
Bagley, Constance E. "Note on Tax and Accounting Treatment of Restricted Stock Awards, Nonqualified Stock Options, and Incentive Stock Options and the Securities Law Applicable Thereto." Harvard Business School Background Note 802-125, November 2001. (Revised February 2002.)
- June 1993 (Revised November 2006)
- Background Note
Why I Use the Case Method to Teach Accounting
By: William J. Bruns Jr.
Thoughts on choosing teaching methods and the advantages of the case method for achieving the objectives of a survey course in accounting. Criteria for selecting or preparing good cases, developing a course outline, and for evaluating student and teacher performance. View Details
Bruns, William J., Jr. "Why I Use the Case Method to Teach Accounting." Harvard Business School Background Note 193-177, June 1993. (Revised November 2006.)
- March 2014 (Revised September 2014)
- Supplement
Cancer Treatment Centers of America® (B)
By: Regina E. Herzlinger and Natalie Kindred
This case, a follow-up to Cancer Treatment Centers of America (A), HBS No. 313-012, begins with the debate over New Hampshire's certificate-of-need (CON) law, which restricts hospital expansion. This debate ignited significant public criticism of Cancer Treatment... View Details
Keywords: Cancer; Cancer Treatment; Accountability; Outcomes; Outcomes Reporting; Outcomes Measurement; Survival; For-profit Hospitals; Health Care; Healthcare; Hospital; Certificate Of Need; Health Care and Treatment; Outcome or Result; Corporate Accountability; Policy; Health Industry; United States
Herzlinger, Regina E., and Natalie Kindred. "Cancer Treatment Centers of America® (B)." Harvard Business School Supplement 314-003, March 2014. (Revised September 2014.)
- May 2009 (Revised November 2010)
- Case
Depreciation at Delta Air Lines: The "Fresh Start"
By: William J. Bruns Jr.
In estimating depreciation for accounting purposes, Delta Air Lines has changed its assumptions about aircraft lifespan and residual values four times in the last thirty years or so. In the most recent changes, Delta adopted fair value accounting as part of its fresh... View Details
Keywords: Accounting Policies; Accounting Procedures; Depreciation; Bankruptcy; Cost Accounting; Financial Reporting; Insolvency and Bankruptcy; Policy; Air Transportation Industry
Bruns, William J., Jr. Depreciation at Delta Air Lines: The "Fresh Start". Harvard Business School Brief Case 094-013, May 2009. (Revised November 2010.)
- 2020
- Chapter
Building Emergency Savings Through Employer-Sponsored Rainy-Day Savings Accounts
By: John Beshears, James J. Choi, J. Mark Iwry, David C. John, David Laibson and Brigitte C. Madrian
Roughly half of Americans live paycheck to paycheck. When financial shocks occur during their working life, many of these households tap into their retirement savings accounts. We explore the practical considerations and challenges associated with helping households... View Details
Beshears, John, James J. Choi, J. Mark Iwry, David C. John, David Laibson, and Brigitte C. Madrian. "Building Emergency Savings Through Employer-Sponsored Rainy-Day Savings Accounts." In Tax Policy and the Economy, Volume 34, edited by Robert A. Moffitt, 43–90. Chicago: University of Chicago Press, 2020.
- 2021
- Working Paper
Accounting for Product Impact in the Interactive Media and Services Industry
By: DG Park, 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 interactive media and services industry. We design a monetization methodology that allows us to calculate monetary impact... 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; Product Design; Product Positioning; Society; Product; Environmental Sustainability; Measurement and Metrics; Framework; Corporate Social Responsibility and Impact; Social Media; Technology Industry
Park, DG, George Serafeim, and Katie Trinh. "Accounting for Product Impact in the Interactive Media and Services Industry." Harvard Business School Working Paper, No. 21-134, June 2021.
- Article
Management Accounting and Control: Lessons for and from the World's Tiniest Businesses
By: Srikant M. Datar, Marc J. Epstein and Kristi Yuthas
The article discusses skills microentrepreneurs need to manage and expand their businesses. After interviewing hundreds of microfinance clients around the globe, the authors were able to identify five tools drawn from management accounting where improved knowledge... View Details
Keywords: Governance Controls; Expansion; Business or Company Management; Microfinance; Cost Management; Risk Management; Budgets and Budgeting; Accounting; Opportunities
Datar, Srikant M., Marc J. Epstein, and Kristi Yuthas. "Management Accounting and Control: Lessons for and from the World's Tiniest Businesses." Strategic Finance 91, no. 5 (November 2009).
- 2019
- Article
Sustaining Open Innovation Through a 'Center of Excellence'
By: Elizabeth E. Richard, Jeffrey R. Davis, Jin Hyun Paik and Karim R. Lakhani
This paper presents NASA’s experience using a Center of Excellence (CoE) to scale and sustain an open innovation program as an effective problem-solving tool and includes strategic management recommendations for other organizations based on lessons... View Details
Keywords: Crowdsourcing; Culture Change; Open Innovation; Center Of Excellence; Collaborative Innovation and Invention; Organizational Culture; Change Management
Richard, Elizabeth E., Jeffrey R. Davis, Jin Hyun Paik, and Karim R. Lakhani. "Sustaining Open Innovation Through a 'Center of Excellence'." Strategy & Leadership 47, no. 3 (2019): 19–26.
- September 2005 (Revised July 2006)
- Case
Accounting for Pensions and Employee Benefits at Ford and Toyota
Uses Ford's and Toyota's financial statements to familiarize students with the information provided in pension footnotes. Allows students to combine that information with other financial statement information to create a greater understanding of the costs of each... View Details
Miller, Gregory S., Douglas Skinner, and Laura Donohue. "Accounting for Pensions and Employee Benefits at Ford and Toyota." Harvard Business School Case 106-021, September 2005. (Revised July 2006.)
- April 2012
- Article
The Question of IFRS Adoption: A Very Long Engagement
By: Karthik Ramanna and Ross L. Watts
Keywords: Accounting Standards; Political Economy; International Accounting; International Relations
Ramanna, Karthik. "The Question of IFRS Adoption: A Very Long Engagement." CPA Journal 82, no. 4 (April 2012).
- July 2008
- Supplement
The Politics and Economics of Accounting for Goodwill at Cisco Systems (A) and (B) Teaching Note (CW)
By: Karthik Ramanna
- 02 Feb 2023
- Research & Ideas
Why We Still Need Twitter: How Social Media Holds Companies Accountable
In May 2021, the Twitter account Brands Getting Owned posted images of signs that workers had taped to the windows of a Chipotle in the United States. One large cardboard sign... View Details
- December 1984 (Revised May 1998)
- Teaching Note
Kennedy and the Balance of Payments; Balance of Payments: Accounting and Presentation; Kennedy and the Balance of Payments, Exercise Worksheet; & Answers, Teaching Note
By: David B. Yoffie
Teaching Note for (9-383-073), (9-384-005), (9-384-006), and (9-385-243). View Details
Keywords: United States
- May 2015
- Book Review
Book Review of "International Perspectives on Accounting and Corporate Behavior," edited by Kunio Ito and Makoto Nakano
By: Karthik Ramanna
Ramanna, Karthik. Book Review of "International Perspectives on Accounting and Corporate Behavior," edited by Kunio Ito and Makoto Nakano. Accounting Review 90, no. 3 (May 2015): 1244–1247.
- March 2011
- Case
Valuation of AirThread Connections
By: Erik Stafford and Joel L. Heilprin
This case can be used as a capstone valuation exercise for first-year MBA students in an introductory finance course. A senior associate in the business development group at American Cable Communications, one of the largest cable companies in the U.S., must prepare a... View Details
Keywords: Communication; Present Value; Tax Accounting; Capital Costs; Synergy; Telephony; Wireless Technologies; Communication Technology; Assets; Cost of Capital; Valuation; Cash Flow; Capital Structure; Accounting; Wireless Technology; Communications Industry; Media and Broadcasting Industry
Stafford, Erik, and Joel L. Heilprin. "Valuation of AirThread Connections." Harvard Business School Brief Case 114-263, March 2011.
- 2016
- Working Paper
Consequences to Directors of Shareholder Activism
By: Ian D. Gow, Sa-Pyung Sean Shin and Suraj Srinivasan
Using a comprehensive sample for 2004–2012, we examine the impact of shareholder activist campaigns on the careers of directors of targeted firms. We find that activism is associated with directors being almost twice as likely to leave—and performance-sensitivity of... View Details
Keywords: Shareholder Activism; Hedge Funds; Independent Directors; Director Reputation; Accountability; Shareholder Voting; Voting; Retention; Investment Funds; Management Teams; Investment Activism
Gow, Ian D., Sa-Pyung Sean Shin, and Suraj Srinivasan. "Consequences to Directors of Shareholder Activism." Harvard Business School Working Paper, No. 14-071, February 2014. (Revised May 2016.)
- 2023
- Working Paper
Cost-Efficient Decarbonization of Portland Cement Production
By: Gunther Glenk, Anton Kelnhofer, Rebecca Meier and Stefan Reichelstein
Accounting for nearly 8% of global annual carbon dioxide (CO2) emissions, the cement industry is considered difficult to decarbonize. While a sizeable number of abatement levers for Portland cement production is becoming technologically ready for deployment, many are... View Details
Keywords: Decarbonization; Carbon Abatement; Carbon Accounting; Carbon Emissions; Carbon Regulation; Carbon Tax; Net-zero Emissions; Management; Environmental Management; Sustainable Cities; Accounting; Management Analysis, Tools, and Techniques; Environmental Accounting; Energy; Environmental Sustainability; Construction Industry; Steel Industry; Pulp and Paper Industry; Real Estate Industry; Consulting Industry; Energy Industry; Green Technology Industry; Manufacturing Industry; Utilities Industry; Industrial Products Industry; Europe; North America; South America; Africa; Asia
Glenk, Gunther, Anton Kelnhofer, Rebecca Meier, and Stefan Reichelstein. "Cost-Efficient Decarbonization of Portland Cement Production." Harvard Business School Working Paper, No. 24-025, October 2023. (TRR 266 Accounting for Transparency Working Paper Series, No. 120, May 2023.)
- 2007
- Book
An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe
By: Joanne G Horton, Richard H. Macve and George Serafeim
"Fair value" is currently the central topic of debate in the development of accounting standards. While it has now been defined to mean an exit price in US GAAP, the IASB is still considering its own definition, and some commentators are arguing for versions of entry... View Details
Keywords: Transition; Financial Instruments; Framework; Market Entry and Exit; Insurance; Revenue Recognition; Fair Value Accounting; Standards; United Kingdom
Horton, Joanne G., Richard H. Macve, and George Serafeim. An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe. London, UK: Institute of Chartered Accountants in England and Wales, Centre for Business Performance, 2007.