Span Of Accountability - Publications - Faculty & Research

21 Apr 2022
News

How VCs Can Overcome the “Winner’s Curse”

19 Jun 2012
First Look

First Look: June 19

For decades, management consultants and the popular business press have urged large firms to flatten their hierarchies. Flattening (or delayering, as it is also known) typically refers to the elimination of layers in a firm's... View Details

Keywords: Sean Silverthorne

October 1992 (Revised May 1993)
Background Note

Standard Costs and Variances

By: William J. Bruns Jr.

An introduction to standard costs and cost variances. Discussion, formulae, and examples introduce the idea of comparing actual costs to those that were expected. View Details

Keywords: Cost; Accounting

Citation

Educators

Purchase

19 Dec 2017
News

What Investors Need to Consider About Tax Reform

09 Feb 2018
News

No Time For Complacency For U.S. Banks - Aggressive Technology Use Can Create Real Shareholder Value

November 1995
Technical Note

Analyzing Standard Costs: Technical Note

By: V.G. Narayanan

Explains variance analysis. Concepts of price variance and quantity variance are introduced to analyze prime cost variances. Spending variance and capacity variance are used to analyze overhead variance. Consistent with conducting variance analysis in an activity-based... View Details

Keywords: Cost Accounting; Cost; Analysis

Citation

Educators

Purchase

14 Sep 2016
News

Building a Disclosure Box for the Digital Age

13 May 2016
News

A billion prices can't be wrong

News

To Roth 401(k) or not to Roth 401(k)?

20 Jan 2013
News

How to slash the US corporate tax rate

13 Jan 2022
News

Smart Judgment Will Outweigh Dumb Luck in the Venture Capital World

21 May 2019
News

Making Change Payments, Perspectives, and Politics

24 Jan 2017
First Look

First Look at New Research: January 24, 2017

an established cost accounting method, time-driven activity-based costing (TDABC), to assess the costs of performing an abdomen and pelvis computed tomography (AP CT) in an academic radiology department. We... View Details

Keywords: Sean Silverthorne

10 Apr 2007
First Look

First Look: April 10, 2007

Taxes: An Analysis Perspective Harvard Business School Note 107-047 Provides an overview of accounting for deferred taxes. The primary objective is to provide external users with a basic understanding View Details

Keywords: Martha Lagace

01 Dec 2018
News

Research Is the Foundation

span more languages, geographies, and cultures than ever, requiring workers to communicate effectively to deliver results. I wanted to understand how a radical language change can bridge differences and facilitate cross-border... View Details