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Publications

Publications

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  • All HBS Web  (1,510)
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    • News  (311)
    • Research  (964)
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Show Results For

  • All HBS Web  (1,510)
    • People  (1)
    • News  (311)
    • Research  (964)
    • Events  (7)
    • Multimedia  (6)
  • Faculty Publications  (332)
← Page 2 of 1,510 Results →
  • June 2025
  • Case

Accounting for OpenAI at Microsoft

By: Jonas Heese, Joseph Pacelli, Nicole Zelazko and Michael Norris
In early 2025, Microsoft was evaluating the impact of its $14 billion investment in OpenAI. As OpenAI’s computing needs expanded, Microsoft positioned Azure as the exclusive provider for training and inference of their large language models. Despite the scale of the... View Details
Keywords: Accounting; Financial Reporting; Revenue Recognition; Corporate Finance; Capital; Investment; Revenue; AI and Machine Learning; Valuation; Governance; Technology Industry; Financial Services Industry; Web Services Industry; Information Technology Industry; United States
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Heese, Jonas, Joseph Pacelli, Nicole Zelazko, and Michael Norris. "Accounting for OpenAI at Microsoft." Harvard Business School Case 125-118, June 2025.
  • 16 Jan 2014
  • News

The straight truth about government accountability

  • 2010
  • Chapter

The Many Faces of Nonprofit Accountability

By: Alnoor Ebrahim
Calls for greater accountability are not new. Leaders of organizations, be they nonprofit, business, or government, face a constant stream of demands from various constituents demanding accountable behavior. But what does it mean to be accountable? By and large,... View Details
Keywords: Crime and Corruption; Corporate Accountability; Governing Rules, Regulations, and Reforms; Taxation; Leadership; Management; Nonprofit Organizations; Behavior; Trust
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Ebrahim, Alnoor. "The Many Faces of Nonprofit Accountability." Chap. 4 in The Jossey-Bass Handbook of Nonprofit Leadership and Management. 3rd ed. Edited by David O. Renz, 110–121. San Francisco: Jossey-Bass, 2010.
  • 2010
  • Working Paper

The Many Faces of Nonprofit Accountability

By: Alnoor Ebrahim
What does it mean for a nonprofit organization to be accountable? Nonprofit leaders tend to pay attention to accountability once a problem of trust arises—a scandal in the sector or in their own organization, questions from citizens or donors who want to know if their... View Details
Keywords: Corporate Accountability; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Leadership; Mission and Purpose; Performance Evaluation; Nonprofit Organizations; Business Strategy
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Ebrahim, Alnoor. "The Many Faces of Nonprofit Accountability." Harvard Business School Working Paper, No. 10-069, February 2010.
  • 28 Sep 2009
  • Research & Ideas

Improving Accountability at the World Bank

sight of in discussions about accountability and reform, and which runs through the analysis: the World Bank is a public institution with the mission of fighting global poverty. Hence, the legitimacy of any... View Details
Keywords: by Alnoor Ebrahim
  • 2007
  • Book

Global Accountabilities: Participation, Pluralism, and Public Ethics

By: Alnoor Ebrahim and Edward Weisband
This edited volume contributes analytical depth to the diverse debates on accountability in modern organizations. It explores the nature, forms and impacts of accountability efforts in civil society organizations, public and inter-governmental agencies, and private... View Details
Keywords: Ethics; Globalized Firms and Management; Corporate Accountability; Business and Government Relations
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Ebrahim, Alnoor, and Edward Weisband. Global Accountabilities: Participation, Pluralism, and Public Ethics. U.K.: Cambridge University Press, 2007.
  • 25 Jul 2013
  • News

Public Pensions, Under The Gun

  • October 2017 (Revised April 2024)
  • Case

Snap Inc. Goes Public (A)

By: Lynn Sharp Paine and Will Hurwitz
Snap Inc.’s chairman must decide how to address investor concerns about the company’s unprecedented plans to issue only non-voting shares in its upcoming IPO. The case is set in early 2017 following the public availability of Snap’s IPO filing with the U.S. Securities... View Details
Keywords: Ethics; Capital Structure; Corporate Accountability; Governing and Advisory Boards; Corporate Governance; Going Public; Business and Shareholder Relations; Leadership; Management; Mobile and Wireless Technology; Venture Capital; Technology Industry; Telecommunications Industry; Information Technology Industry; United States; California
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Paine, Lynn Sharp, and Will Hurwitz. "Snap Inc. Goes Public (A)." Harvard Business School Case 318-042, October 2017. (Revised April 2024.)
  • Web

Publications - Faculty & Research

Publications Publications Show Results For All HBS Web (120,383) Faculty Publications (37,107) Page 1 of 37,107 Results October 2025 Article Measurement and Effects of Bank... View Details
  • Web

Accounting & Management - Doctoral

courses at other Harvard Schools and MIT. Research & Dissertation Students in Accounting and Management begin research in their first year typically by working with a faculty member. By their third and fourth years, most students are... View Details
  • Program

Public Education Leadership Project

Summary Improved student performance depends on strong leadership, a culture of collaboration, and a dedication to accountability across a school district. This program helps leaders from U.S.-based urban school systems apply proven... View Details
  • October 2006 (Revised December 2012)
  • Background Note

Note on U.S. Public Education Finance (A): Revenues

Describes the revenue structure of U.S. public education. Covers funding by federal, state, and local governments. Examines in detail two federal education laws: the Elementary and Secondary Education Act (ESEA) and the Individuals with Disabilities Education Act... View Details
Keywords: Education; Revenue; Public Administration Industry; Public Administration Industry; United States
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Childress, Stacey M., and Stig Leschly. "Note on U.S. Public Education Finance (A): Revenues." Harvard Business School Background Note 307-069, October 2006. (Revised December 2012.)
  • January 2010
  • Article

Does Public Ownership of Equity Improve Earnings Quality?

We compare the quality of accounting numbers produced by two types of public firms-those with publicly traded equity and those with privately held equity that are nonetheless considered public by virtue of having publicly traded debt. We develop and test two... View Details
Keywords: Private Equity; Business Earnings; Public Equity
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Givoly, Dan, Carla Hayn, and Sharon P. Katz. "Does Public Ownership of Equity Improve Earnings Quality?" Accounting Review 85, no. 1 (January 2010): 195–225. (Harvard Business School Working Paper, No. 09-105.)
  • 23 Apr 2009
  • Working Paper Summaries

Does Public Ownership of Equity Improve Earnings Quality?

Keywords: by Dan Givoly, Carla Hayn & Sharon P. Katz
  • 24 Apr 2014
  • News

Private capital, public good

US in 2011, a nonprofit organization dedicated to mobilizing capital to drive social progress. “The vision of expanding opportunity, by applying the rigor and discipline of markets to public goals, is what compelled me to launch Social... View Details
  • 16 Apr 2013
  • Working Paper Summaries

The Auditing Oligopoly and Lobbying on Accounting Standards

Keywords: by Abigail M. Allen, Karthik Ramanna & Sugata Roychowdhury; Accounting; Accounting
  • 05 Jul 2006
  • Working Paper Summaries

Promoting a Management Revolution in Public Education

Keywords: by Stacey M. Childress, Richard Elmore & Allen S. Grossman; Education
  • 2017
  • Casebook

Public Health Preparedness: Case Studies in Policy and Management

By: Arnold M. Howitt, Dutch Leonard and David W. Giles
This book provides detailed accounts of a range of public health emergencies. Topics range from natural disasters, to infectious diseases, to pandemics, and more. With chapters on Superstorm Sandy, H1N1, the Ebola virus, and bioterrorism, these cases cover major areas... View Details
Keywords: Health Care and Treatment; Health Pandemics; Natural Disasters; Safety; Public Sector; Policy; Management
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Howitt, Arnold M., Dutch Leonard and David W. Giles, eds. Public Health Preparedness: Case Studies in Policy and Management. Washington, DC: American Public Health Association, 2017.
  • 08 Aug 2014
  • News

Public Pensions Cannot Stop Chasing Performance

  • April 2023 (Revised July 2023)
  • Case

Fermenting Accounting Problems at Vermont Kombucha Corp.

By: Tatiana Sandino and Marshal Herrmann
Founded in 2005, Vermont Kombucha Corp. (V-Ko) was an early mover in the fledgling U.S. market for kombucha, a drink brewed for its health benefits. Early on, the company captured more than 90% of market share. Under the leadership of its founder and CEO, Joe Williams,... View Details
Keywords: Going Public; Business Model; Financial Reporting; Ethics; Corporate Governance; Stock Shares; Food and Beverage Industry
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Sandino, Tatiana, and Marshal Herrmann. "Fermenting Accounting Problems at Vermont Kombucha Corp." Harvard Business School Case 123-064, April 2023. (Revised July 2023.)
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