Publications

16 Sep 2024
Video

Standardized Tests

December 2019
Article

The Ethical Perils of Personal, Communal Relations: A Language Perspective

By: Maryam Kouchaki, Francesca Gino and Yuval Feldman

The current paper focuses on how the type of relationship that exists between a group and its members influences misconduct by fostering certain perceptions of the group. Using multiple methods, lab- and field-based experiments (N = 1,679), and a large dataset of S&P... View Details

Keywords: Language; Codes Of Conduct; Ethics; Communication; Perception; Behavior

winter 1985
Article

The Nonpecuniary Costs of Automobile Emissions Standards

By: Timothy F. Bresnahan and Dennis Yao

An important component of the costs of automotive air-pollution control has been nonpecuniary: a decline in vehicle performance characteristics. This regulatory impact on what the auto industry calls "drivability" has never been quantified, although there is... View Details

Keywords: Transportation; Pollutants; Cost; Standards; Performance; Quality; Auto Industry

01 Aug 2012
News

ISO standards stamp approval

January 2019
Case

Accenture's Code of Business Ethics

By: Eugene Soltes

Leaders of Accenture’s compliance and ethics program are seeking to design a new code of business ethics for its global workforce of over 400,000 employees. The case explores the decision-making process that went into the design process and ultimately how they created... View Details

Keywords: Code Of Conduct; Compliance; Ethics; Law; Leadership; Governance Compliance

Educators

06 Jul 2009
Research & Ideas

Conducting Layoffs: ’Necessary Evils’ at Work

In this uncertain economic climate, downsizing and layoffs are a sadly frequent occurrence. Although bad news is always painful to deliver and to hear, the process of conducting "necessary... View Details

Keywords: by Martha Lagace

01 Sep 2023
News

Elevator Pitch: Standard of Care

Illustration by Drue Wagner Mike H. M. Teodorescu (DBA 2018) CEO, SurgiBox Dan Brown (DBA 2019) CFO Concept: Founded in the wake of Haiti’s 2010 earthquake, SurgiBox’s lead product is a portable operating room that fits into a backpack and runs on a rechargeable... View Details

Keywords: entrepreneurship; healthcare; surgery; Ukraine; Ambulatory Health Care Services; Health, Social Assistance

Spring 2014
Article

Ex-Ante Agreements in Standard Setting and Patent Pool Formation

By: Gaston Llanes and Joaquin Poblete

We present a model of standard setting and patent-pool formation. We study the effects of alternative standard-setting and pool-formation rules on technology choice, prices, and welfare. We find three main results. First, we show that allowing patent pools may reduce... View Details

Keywords: Standard Setting; Patent Pools; Royalty Stacking; Ex-ante Agreements; Coalition Formation; Motivation and Incentives; Patents; Agreements and Arrangements; Standards

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January 2013 (Revised March 2014)
Case

The IASB at a Crossroads: The Future of International Financial Reporting Standards (B)

By: Karthik Ramanna, Karol Misztal and Daniela Beyersdorfer

In late 2012, IASB chair Hans Hoogervorst, just over a year into his term, must address several serious geopolitical challenges that can derail IFRS growth. The SEC has issued a report outlining why the U.S. should not adopt IFRS. Other major economies such as Japan... View Details

Keywords: IASB; IFRS; International Politics; Standard Setting; Accounting; International Accounting; International Relations; Government and Politics; Accounting Industry; Public Administration Industry; China; Europe; United States

Educators

An extensive global survey by three Harvard Business School professors finds that employees agree on core standards of corporate behavior; but meeting those standards will require new approaches to managing business conduct. The compliance and ethics programs of... View Details

2006
Article

Voluntary Codes of Conduct for Multinational Corporations: Coordinating Duties of Rescue and Justice

By: Nien-he Hsieh

This paper examines the extent to which the voluntary adoption of codes of conduct by multinational corporations (MNCs) renders MNCs accountable for the performance of actions specified in a code of conduct. In particular, the paper examines the ways in which codes of... View Details

Keywords: Business Ventures

December 2022
Article

Cost Standard Set Program: Moving Forward to Standardization of Cost Assessment Based on Clinical Condition

By: Anna Paula Beck da Silva Etges, Richard D. Urman, Anne Geubelle, Robert Kaplan and Carisi Anne Polanczyk

This communication announces the International Cost Standard Set Program. Its goal is to establish global standardized frameworks for measuring the costs of treating specific clinical conditions. A scientific committee, including 16 international healthcare cost... View Details

Keywords: Time-Driven Activity-Based Costing; Value-based Health Care; Cost; Health Care and Treatment; Activity Based Costing and Management; Health Industry

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Fall 2024
Article

The Problem of Good Conduct Among Financial Advisers

By: Mark Egan, Gregor Matvos and Amit Seru

Households in the United States often rely on financial advisers for investment and savings decisions, yet there is a widespread perception that many advisers are dishonest. This distrust is not unwarranted: approximately one in fifteen advisers has a history of... View Details

Keywords: Personal Finance; Behavioral Finance; Trust; Financial Services Industry

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February 2007 (Revised March 2012)
Compilation

John D. Rockefeller and the Creation of Standard Oil

By: Nancy F. Koehn and Katherine Miller

Reconstructs the entrepreneurial journey of John D. Rockefeller, founder of Standard Oil and one of the most famous business figures in history. Traces his early career as a retailer in Cleveland through his decision to enter the oil industry in the early 1860s to his... View Details

Keywords: Entrepreneurship; Ethics; Business History; Innovation and Invention; Growth and Development Strategy; Personal Development and Career; Competitive Strategy; Energy Industry

September 2011
Article

A Global Leader's Guide to Managing Business Conduct

By: Lynn S. Paine, Rohit Deshpandé and Joshua D. Margolis

An extensive global survey by three Harvard Business School professors finds that employees agree on core standards of corporate behavior. But meeting those standards will require new approaches to managing business conduct. The compliance and ethics programs of most... View Details

Keywords: Leadership; Management; Ethics; Cross-Cultural and Cross-Border Issues; Globalized Firms and Management; Standards; Corporate Accountability; Corporate Governance

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March 2024
Supplement

Madrigal: Conducting a Customer-Base Audit

By: Eva Ascarza, Peter Fader, Bruce G.S. Hardie and Michael Ross

This case presents a scenario where Madrigal, a U.S. retailer with a rich 20-year history and a solid loyalty program, faces a turning point with the arrival of a new CEO. This leadership change reveals a critical gap in understanding the customer base, prompting an... View Details

Keywords: Customer Relationship Management; Analytics and Data Science; Growth and Development Strategy; Retail Industry; United States

March 2024
Teaching Note

Madrigal: Conducting a Customer-Base Audit

By: Eva Ascarza, Peter S. Fader, Bruce Hardie and Michael Ross

Teaching Note for HBS Case No. 524-046. This case presents a scenario where Madrigal, a U.S. retailer with a rich 20-year history and a solid loyalty program, faces a turning point with the arrival of a new CEO. This leadership change reveals a critical gap in... View Details

Keywords: Customer Relationship Management; Analytics and Data Science; Growth and Development Strategy; Customer Value and Value Chain; Retail Industry; United States

October 1999
Background Note

Emergence of an International Accounting Standards Setter, The

By: Paul M. Healy and Jacob Cohen

Provides students with an overview of recent developments in the setting of accounting standards at a global level. View Details

Keywords: International Accounting; Financial Statements; Globalization

Educators