Filter Results:
(7,393)
Show Results For
- All HBS Web
(7,393)
- People (11)
- News (2,025)
- Research (4,433)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,371)
Show Results For
- All HBS Web
(7,393)
- People (11)
- News (2,025)
- Research (4,433)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,371)
- Comment
Public Purpose and Accountability in the Indian State
By: Akshay Mangla
Mangla, Akshay. "Public Purpose and Accountability in the Indian State." India in Transition (December 1, 2014).
- 2017
- Other Teaching and Training Material
Financial Accounting Reading: Basic Accounting Concepts and Assumptions
By: David F. Hawkins
Core Curriculum Readings in Financial Accounting cover the fundamental concepts in financial accounting. The objective of this reading is to enhance the student's understanding of the nature of the information that general purpose financial reports provide. This goal... View Details
Keywords: Accounting
Hawkins, David F. "Financial Accounting Reading: Basic Accounting Concepts and Assumptions." Core Curriculum Readings Series. Harvard Business Publishing 5060, 2017.
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
- 2010
- Dictionary Entry
Accountability
By: Alnoor Ebrahim
Keywords: Governance Compliance
Ebrahim, Alnoor. "Accountability." In International Encyclopedia of Civil Society, edited by Helmut K. Anheier and Stefan Toepler. New York: Springer, 2010.
Global Accountabilities
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
- 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
Hawkins, David F. "Financial Accounting Reading: Fair Value Measurement in Accounting." Core Curriculum Readings Series. Harvard Business Publishing 5083, 2017.
- 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
- 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
Hawkins, David F. "Lease Accounting and Analysis." Harvard Business School Background Note 100-003, December 1999. (Revised March 2001.)
- 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
Bruns, William J., Jr. "Accounting Framework, Financial Statements, and Some Accounting Concepts, The." Harvard Business School Background Note 193-028, August 1992. (Revised September 2004.)
- 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
Beshears, John, and Katherine L. Milkman. "Mental Accounting and Small Windfalls: Evidence from an Online Grocer." Journal of Economic Behavior & Organization 71, no. 2 (August 2009): 384–394.
- 06 Jan 2016
- News
Accounting for Legitimacy
- 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
Nagar, Venky, and Gwen Yu. "Accounting for Crises." American Economic Journal: Macroeconomics 6, no. 3 (July 2014): 184–213.
- 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
Bruns, William J., Jr. "Introduction to Accounting Records." Harvard Business School Background Note 192-153, June 1992. (Revised September 2004.)
- 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
Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Accounting for Carbon Offsets." Harvard Business Review 101, no. 4 (July–August 2023): 126–137.
Accounting for Crises
While neoclassical models suggest that improving the quality of financial information tightens the link between the realization of the information and the underlying fundamentals, models of recent crises suggest that higher information quality can generate... View Details
- September 1959 (Revised January 1987)
- Case
Bill French, Accountant
Break-even point analysis: incorporation of anticipated changes in accounting analysis. View Details
Keywords: Accounting
Harlan, Neil E. "Bill French, Accountant." Harvard Business School Case 104-039, September 1959. (Revised January 1987.)
- 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
Hawkins, David F. "Inflation Accounting and Analysis." Harvard Business School Background Note 100-063, December 1999. (Revised November 2010.)
- June 2021 (Revised November 2024)
- Case
MicroStrategy: Accounting for Cryptocurrency
By: Jonas Heese and Annelena Lobb
On February 15, 2021, Alina Moss, an analyst who covered the technology company MicroStrategy, pondered a rise in MicroStrategy’s share price. Moss had dialed into the company earnings call. When it ended, Moss had more questions than answers. MicroStrategy had... View Details
Keywords: Cryptocurrency; Share Price; Electronic Commerce; Intangible Assets; Assets; Accounting; Financial Statements; Financial Management; Financial Reporting; Analytics and Data Science; E-commerce
Heese, Jonas, and Annelena Lobb. "MicroStrategy: Accounting for Cryptocurrency." Harvard Business School Case 121-066, June 2021. (Revised November 2024.)