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Show Results For
- All HBS Web
(3,669)
- People (9)
- News (581)
- Research (2,439)
- Events (14)
- Multimedia (18)
- Faculty Publications (1,564)
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- 1992
- Article
Management Information and Accounting Information: What Do Managers Want?
By: W. J. Bruns Jr. and S. M. McKinnon
Bruns, W. J., Jr., and S. M. McKinnon. "Management Information and Accounting Information: What Do Managers Want?" Advances in Management Accounting 1 (1992): 55–80.
- 1974
- Chapter
Management Accounting in Hospitals: A Case Study
By: Robert S. Kaplan
Kaplan, Robert S. "Management Accounting in Hospitals: A Case Study." In Accounting for Social Goals: Budgeting and Analysis of Nonmarket Projects, edited by J. L. Livingstone and S. Gunn, 131–148. New York: Harper & Row, 1974.
- August 1980 (Revised June 1985)
- Background Note
Management Accounting, Part II: Manufacturing Cost Accounting Systems
Dearden, John. "Management Accounting, Part II: Manufacturing Cost Accounting Systems." Harvard Business School Background Note 181-028, August 1980. (Revised June 1985.)
- 1977
- Book
Management Accounting and Control of Data Processing
By: R. L. Nolan
Nolan, R. L. Management Accounting and Control of Data Processing. NY: National Association of Accountants, 1977.
- 1986
- Article
The Role for Empirical Research in Management Accounting
By: Robert S. Kaplan
Kaplan, Robert S. "The Role for Empirical Research in Management Accounting." Accounting, Organizations and Society 11, nos. 4-5 (1986): 429–452.
- 1987
- Book
Relevance Lost: The Rise and Fall of Management Accounting
By: Robert S. Kaplan and H. Thomas Johnson
Kaplan, Robert S., and H. Thomas Johnson. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987.
- 1999
- Other Unpublished Work
Demand for and use of Global Account Management
- 2000
- Article
The Consequences of Customization on the Use of Management Accounting Systems
By: J. Bouwens and Margaret A. Abernethy
The understanding of the antecedent conditions influencing the design of management accounting systems (MASs) is very limited. In recent years, significant research attention has been devoted to understanding how different strategic priorities influence these systems.... View Details
Bouwens, J., and Margaret A. Abernethy. "The Consequences of Customization on the Use of Management Accounting Systems." Accounting, Organizations and Society 25, no. 3 (April 2000): 221–241.
- September/December 1994
- Article
Management Accounting (1984-1994): Development of New Practice and Theory
By: Robert S. Kaplan
Kaplan, Robert S. "Management Accounting (1984-1994): Development of New Practice and Theory." Management Accounting Research 5, nos. 3-4 (September/December 1994): 247–260.
- 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
Kaplan, Robert S., and David Kiron. "Accounting Fraud at WorldCom." Harvard Business School Case 104-071, April 2004. (Revised September 2007.)
- 12 May 2008
- Research & Ideas
Accounting Information as Political Currency
downward earnings management, corporate donors to candidates in closely watched races exhibit significant evidence of downward earnings management in the second and third calendar quarters of 2004." Ramanna agreed to an e-mail... View Details
Keywords: by Martha Lagace
- 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).
- July 2010 (Revised March 2013)
- Case
Heidrick & Struggles and Standard Chartered Bank: Managing Global Key Accounts
By: Robert G. Eccles and Kerry Herman
Daren Kemp, a partner at leadership consultancy and executive search firm Heidrick & Struggles, is responsible for the firm's relationship with Standard Chartered Bank (Standard Chartered). Standard Chartered is one of 94 companies in Heidrick's strategic partners... View Details
Keywords: Customer Relationship Management; Service Delivery; Partners and Partnerships; Business Strategy; Consulting Industry; Employment Industry
Eccles, Robert G., and Kerry Herman. "Heidrick & Struggles and Standard Chartered Bank: Managing Global Key Accounts." Harvard Business School Case 411-011, July 2010. (Revised March 2013.)
- 1988
- Chapter
Originality in Management Accounting Systems: Field Studies of the Processes
By: Robert S. Kaplan
Kaplan, Robert S. "Originality in Management Accounting Systems: Field Studies of the Processes." In New Directions in Creative and Innovative Management, edited by Y. Ijiri and R. L. Kuhn, 103–114. Cambridge, MA: Ballinger Publishing Company, 1988.
- 19 Jun 2008
- Working Paper Summaries
Accounting Information as Political Currency
- 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.
- February 2005 (Revised December 2012)
- Background Note
Assessing Accounting Risk
By: David F. Hawkins
Describes a framework that financial analysts can use to assess the likelihood of accounting misstatements in financial statements. View Details
Hawkins, David F. "Assessing Accounting Risk." Harvard Business School Background Note 105-054, February 2005. (Revised December 2012.)