Publications

06 Jan 2016
Book

Accounting for Legitimacy

Keywords: by Roberta Holland; Accounting

2010
Dictionary Entry

By: Alnoor Ebrahim

Keywords: Governance Compliance

Accountability is seen as an essential feature of governments, businesses and NGOs. This volume treats it as a socially constructed means of control that can be used by the weak as well as the powerful. It contributes analytical depth to the diverse debates on... View Details

The Emergence of Charismatic Business Leadership

The Emergence of Charismatic Business Leadership is an examination of how the role of the business leader in the U.S. has changed from World War II to the present. A small number of high-profile individuals have transformed the face of modern-day... View Details

2008
Chapter

Management Accounting in India

This chapter surveys the history, evolution, and current status of accounting systems and practices in India. Tracing the roots of Indian accounting systems to the ancient civilization of the Indus Valley, we discuss the accounting contributions of historical writings... View Details

Keywords: History; Accounting; India

December 1999 (Revised March 2001)
Background Note

Lease Accounting and Analysis

By: David F. Hawkins

Discusses global accounting for leases by lessees and lessors with emphasis on U.S. lease accounting standards. A rewritten version of an earlier note. View Details

Keywords: International Accounting; Accounting; Leasing

August 1992 (Revised September 2004)
Background Note

Accounting Framework, Financial Statements, and Some Accounting Concepts, The

By: William J. Bruns Jr.

Introduces the accounting framework, basic financial statements, and eleven accounting concepts. View Details

Keywords: Accounting; Financial Statements

06 Jan 2016
News

Accounting for Legitimacy

2017
Other Teaching and Training Material

Financial Accounting Reading: Fair Value Measurement in Accounting

By: David F. Hawkins

The objective of this reading is to enhance student understanding of the concept of fair value as used in accounting. It is not intended to expand a student's knowledge of specific accounting applications of fair value at the transaction level. This Reading includes an... View Details

Keywords: Accounting; Fair Value Accounting

August 2009
Article

Mental Accounting and Small Windfalls: Evidence from an Online Grocer

By: John Beshears and Katherine L. Milkman

We study the effect of small windfalls on consumer spending decisions by comparing the purchases online grocery customers make when redeeming $10-off coupons with the purchases they make without coupons. Controlling for customer fixed effects and other variables, we... View Details

Keywords: Mental Accounting; Windfalls; Marginal Propensity To Consume; Coupons; Marketing Communications; Consumer Behavior; Accounting; Cognition and Thinking; Retail Industry

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June 1992 (Revised September 2004)
Background Note

Introduction to Accounting Records

By: William J. Bruns Jr.

An introduction to the vocabulary and methodology of bookkeeping and accounting records. View Details

Keywords: Accounting

25 May 2011
Working Paper Summaries

Accounting for Crises

Keywords: by Venky Nagar & Gwen Yu

July–August 2023
Article

Accounting for Carbon Offsets

By: Robert S. Kaplan, Karthik Ramanna and Marc Roston

Markets for carbon trading function poorly, and many traded offsets do not actually perform as promised. Without robust protocols for monitoring offsets and in the absence of proper accounting mechanisms, market-based approaches to reducing atmospheric GHG will be... View Details

Keywords: Climate Change; Environmental Accounting; Environmental Regulation

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April 2004 (Revised September 2007)
Case

Accounting Fraud at WorldCom

By: Robert S. Kaplan and David Kiron

The principal players in WorldCom's accounting fraud included CFO Scott Sullivan, the General Accounting and Internal Audit departments, external auditor Arthur Andersen, and the board of directors. The case provides sufficient detail to allow for a full discussion of... View Details

Keywords: Governance Controls; Governing and Advisory Boards; Crime and Corruption; Ethics; Financial Reporting; Organizational Culture; Corporate Governance; Accounting Audits

October 1989
Background Note

Managing Major Accounts

By: Frank V. Cespedes

Written as an introduction to a module in the second-year MBA course, Marketing Implementation. Discusses issues encountered in the selling and management of major accounts. The topics covered include: 1) reasons for the increasing importance of major account... View Details

Keywords: Accounting Audits; Marketing; Marketing Strategy; Consumer Behavior; Market Participation; Relationships; Salesforce Management

July 2014
Article

Accounting for Crises

By: Venky Nagar and Gwen Yu

We provide among the first empirical evidence consistent with recent macro global-game crisis models, which show that the precision of public signals can coordinate crises (e.g., Angeletos and Werning, 2006; Morris and Shin, 2002, 2003). In these models,... View Details

Keywords: Corporate Disclosure; Mathematical Methods; Game Theory; Financial Markets; Forecasting and Prediction; Accounting; Financial Crisis

SSRN

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December 1999 (Revised November 2010)
Background Note

Inflation Accounting and Analysis

By: David F. Hawkins

Describes alternative approaches to accounting for business activities during periods of inflation. Presents hints and techniques for analyzing financial statements during inflationary periods. A rewritten version of an earlier note. View Details

Keywords: Cost Accounting; Financial Statements; Inflation and Deflation

September 1959 (Revised January 1987)
Case

Bill French, Accountant

Break-even point analysis: incorporation of anticipated changes in accounting analysis. View Details

Keywords: Accounting