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- 12 Nov 2010
- Research & Ideas
One Report: Integrated Reporting for a Sustainable Strategy
What a company externally reports shapes how it behaves internally. The key question is, "What should companies report?" A new reporting practice--"integrated reporting," which integrates measures of financial and non-financial performance in a... View Details
- 09 Mar 2011
- Working Paper Summaries
Accounting Scholarship That Advances Professional Knowledge and Practice
- 30 Aug 2004
- Research & Ideas
Mapping Your Board’s Effectiveness
corporate strategy—create value by becoming known for better governance and greater transparency to external providers? Can they lower their cost of capital and perhaps get a valuation premium based on the reputation and performance of... View Details
Keywords: by Robert S. Kaplan
- 17 Nov 2016
- Op-Ed
What's Behind the Unexpected Trump Support from Women
been socialized by family members, educators, and the media to associate leadership with a particular version of masculinity, an image Trump exemplified in his persona as the supremely successful businessman. He reinforced the masculine,... View Details
Keywords: by Laura Morgan Roberts and Robin Ely
- 23 Oct 2000
- Research & Ideas
The Strategy-Focused Organization
In The Strategy-Focused Organization, HBS professor Robert Kaplan and David Norton, president of the Balanced Scorecard Collaborative, share the results of ten years of research into companies that have implemented the Balanced Scorecard.... View Details
Keywords: by Robert S. Kaplan & David P. Norton
- 24 Jan 2005
- Research & Ideas
Rethinking Activity-Based Costing
now possible through an approach that we call time-driven ABC, which we have successfully helped more than 100 client companies implement, including those described in this article. In the revised approach, managers directly estimate the resource demands imposed View Details
Keywords: by Robert S. Kaplan & Steven R. Anderson
- 16 Sep 2015
- Op-Ed
The Real Duty of the Board of Directors
capital. These rights are free from the burdens of ownership. Shareholders thus become temporary, while the corporation is permanent—controlled not by shareholders, but by the board of directors. Under a... View Details
Keywords: by Robert G. Eccles & Tim Youmans
- 24 Jun 2013
- Working Paper Summaries
The Entrepreneurial Gap: How Managers Adjust Span of Accountability and Span of Control to Implement Business Strategy
Keywords: by Robert L. Simons
- 17 Nov 2015
- Working Paper Summaries
Self-Interest: The Economist's Straitjacket
Keywords: by Robert Simons
- 30 Jun 2003
- Research & Ideas
Computer Security is For Managers, Too
but they will inform the process by asking questions like "How do we keep suppliers from accessing the payroll data?" Just as companies keep an eye on their equipment and supplies by conducting... View Details
- 20 Dec 2006
- Working Paper Summaries
The Demise of Cost and Profit Centers
Keywords: by Robert S. Kaplan
- 08 May 2009
- Working Paper Summaries
Capitalizing On Innovation: The Case of Japan
Keywords: by Robert Dujarric & Andrei Hagiu
- 03 Feb 2010
- Working Paper Summaries
Accountability and Control as Catalysts for Strategic Exploration and Exploitation: Field Study Results
Keywords: by Robert L. Simons
- 14 Jul 2003
- Research & Ideas
Keeping Your Balance With Customers
A successful CM strategy must address each of the following processes. (Typical objectives and measures for customer management are shown in Figure 1.) 1. Customer selection. The customer selection process begins with an understanding of the customer, first View Details
Keywords: by Robert S. Kaplan & David P. Norton
- Article
Adding Value by Talking More
By: Robert S. Kaplan, Derek A. Haas and Jonathan Warsh
The prevailing fee-for-service payment model has led health care administrators and physician practices to impose severe constraints on the time physicians spend talking, for which they are reimbursed poorly or not at all. New value-based reimbursement models, however,... View Details
Keywords: Value Creation; Cost Management; Health Care and Treatment; Customer Focus and Relationships; Health Industry
Kaplan, Robert S., Derek A. Haas, and Jonathan Warsh. "Adding Value by Talking More." New England Journal of Medicine 375, no. 20 (November 17, 2016): 1918–1920.
- 24 Apr 2006
- Research & Ideas
Managing Alignment as a Process
corporate policies that will be administered by corporate support units. Corporate office to business units: The corporate priorities are cascaded into business unit strategies. Business units to support units: The strategic priorities of... View Details
- 04 Nov 2015
- Working Paper Summaries
Cohort Turnover and Operational Performance: The July Phenomenon in Teaching Hospitals
- 04 Dec 2012
- Research & Ideas
Book Excerpt: Harder Than I Thought
Editor's note: A hybrid of a novel and a guidebook, Harder Than I Thought: Adventures of a Twenty-First Century Leader invites readers to critique the journey of Jim Barton, the new CEO of a west coast aerospace firm. Written by business... View Details
- April 22, 2012
- Article
U.S. Hedge Funds Rules Relaxed by Accident
By: Robert C. Pozen
Pozen, Robert C. "U.S. Hedge Funds Rules Relaxed by Accident." FT.com (April 22, 2012).
- 23 May 2011
- Op-Ed
Leading and Lagging Countries in Contributing to a Sustainable Society
which corporate and investor behavior is changing. We did so by analyzing data from more than 2,000 companies in 23 countries, and then ranked those countries based on the degree of integration of corporate environmental and social... View Details
Keywords: by Robert G. Eccles & George Serafeim