Span Of Accountability - Publications - Faculty & Research

16 Oct 2019
News

Amazon Under Attack, and Household Financial Stress

18 May 2016
News

Making Money by Moving Money Around

21 Oct 2013
News

What’s Next for JPMorgan After Record $13B Fine?

08 Oct 2021
Research & Ideas

How Newspaper Closures Open the Door to Corporate Crime

Some may shrug at the inevitable passing of the local newspaper, writing it off as a dinosaur that doesn’t have much to offer in our modern world of blogs, social media sites, and streamed soundbites. But no... View Details

Keywords: by Avery Forman

21 Jan 2009
First Look

First Look: January 21, 2009

current trouble, as pointed out by Andrew Lo, can be attributed to the failure of risk managers and their models to account for highly improbable events—the so-called fat tails View Details

Keywords: Martha Lagace

07 Sep 2016
News

Who Wants to Start a Bank?

06 Jul 2018
News

The Real Problem With Stock Buybacks

14 Oct 2014
News

How to Not Outlive Your Retirement Savings

September 1989 (Revised June 1993)
Case

Depreciation at Delta and Pan Am

By: William J. Bruns Jr.

Depreciation policies of Delta Air Lines and Pan Am Corp. are compared and contrasted against a summary of operating data from each airline. Questions with the case require projection of future depreciation on a new aircraft using the policies of each company. View Details

Keywords: Cost Accounting; Management Systems; Economic Growth; Policy; Cost; Financial Strategy; Economic Slowdown and Stagnation; Activity Based Costing and Management; Air Transportation Industry

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March 2008
Supplement

Ujjivan: A Microfinance Institution at a Crossroads (B)

By: V.G. Narayanan and Pamela Freed

Case (B) of "Ujjivan: A Microfinance Institution at a Crossroads" addresses some of the actions Ujjivan, a microfinance provider in Bangalore, has taken with regard to issues raised in the (A) case, particularly regarding fraud and establishing financial... View Details

Keywords: Financial Institutions; Microfinance; Crime and Corruption; Accounting Audits; Product Development; Financial Services Industry; Bangalore

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Career Coach

Pamela Harder

Pam (HBS / HKS ‘13, Stanford ‘08 Economics) has spent the last 12 years working at the nexus of business and government. Currently, she runs Virginia's state-wide economic development talent investment strategy. As a Managing Director... View Details

Keywords: Consulting; Education; Emerging Markets; Government; Social Enterprise; Venture Capital; Financial Services (All); Energy; Consumer Finance; Financial Services (All); Impact Investing; Financial Services (All)

13 Mar 2007
First Look

First Look: March 13, 2007

of the various parties involved, and the manner in which the key issues of structure, management, implementation, and accountability have been addressed. The Omidyar-Tufts... View Details

Keywords: Martha Lagace

08 Aug 2016
News

HBX Announces New Finance Certificate Program, Set to Enroll First Participants in November

01 Sep 2012
News

Compensation Practices and Incentives

06 Jun 2016
News

Shareholder Proposals Contested by Firm Management

13 Jan 2012
News

The Dollar Payoff from CSR and Sustainability

22 Jun 2015
News

An HBR Refresher on Breakeven Quantity

30 Nov 2018
News

Share Buybacks: Mismeasured and Misunderstood

01 Aug 2017
News

Index Rules and Analyst Fatigue

August 2000 (Revised February 2001)
Background Note

Revenue Recognition

By: Paul M. Healy

This case discusses revenue recognition in straightforward situations and then considers revenue transactions that may be more complex to record. Revenue recognition criteria can be implemented for the following situations: 1) Customers pay prior to delivery; 2)... View Details

Keywords: Business Earnings; Revenue Recognition; Decision Making; Financial Statements

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