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  • All HBS Web  (1,433)
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  • All HBS Web  (1,433)
    • People  (3)
    • News  (205)
    • Research  (731)
    • Events  (5)
    • Multimedia  (9)
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  • Article

The Influence of Ownership on Accounting Information Expenditures

This paper analyzes the association between ownership, top management incentives, and expenditures on accounting information. We argue that organizations with privately appointed boards of directors such as for-profit and non-governmental nonprofit organizations use... View Details
Keywords: Governance; Motivation and Incentives; Accounting; Health Care and Treatment; Ownership; Health Industry
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Eldenburg, Leslie, and Ranjani Krishnan. "The Influence of Ownership on Accounting Information Expenditures." Contemporary Accounting Research 25, no. 3 (Fall 2008).
  • 01 Nov 2021
  • What Do You Think?

How Long Does It Take to Improve an Organization’s Culture?

Phillip Mathew kicked things off by stating that “Selection recommendations must undergo rigorous independent review the selection criteria and process of gathering and presenting the judgment data needs to be robust, efficient, and the sole basis for decisioning. And... View Details
Keywords: by James Heskett
  • 17 Mar 2009
  • First Look

First Look: March 17, 2009

Microfinance in particular has often been argued, but not without controversy, to be a tool for empowering women. Here, using a randomized controlled trial, we examine whether access to, and marketing of, an individually held commitment savings product leads to an... View Details
Keywords: Martha Lagace
  • 16 Nov 2010
  • First Look

First Look: November 16, 2010

be avoided by using a more deliberative, analytical decision-making process. In this paper, we describe joint evaluation as an effective tool to help decision makers manage their emotional assessments of morality. Bounded Ethicality in... View Details
Keywords: Sean Silverthorne
  • 18 Feb 2014
  • First Look

First Look: February 18

  Publications August 2013 Oxford Handbook of Creativity, Innovation, and Entrepreneurship: Multilevel Linkages Innovating without Information Constraints: Organization, Communities, and Innovation When Information Costs Approach Zero By: Altman, Elizabeth J., Frank... View Details
Keywords: Sean Silverthorne
  • 20 Apr 2010
  • First Look

First Look: April 20

Working Papers Commodity Chains: What Can We Learn from a Business History of the Rubber Chain? (1870-1910) Author: Felipe Tâmega Fernandes Abstract The literature on the rubber boom applied a dependendist view of rubber production in the Brazilian Amazon. Even though... View Details
Keywords: Martha Lagace
  • August 2019 (Revised April 2021)
  • Case

Unifying Divisions: Joro's Mission to Preserve the Planet

By: Shikhar Ghosh and Marilyn Morgan Westner
The case focuses on the initial startup team and Founders’ agreements. In March 2018, Sanchali Pal proposed renegotiating the informal founders’ agreement and equity split she and her co-founders had drafted the previous spring. They had been working together for over... View Details
Keywords: Founders' Agreements; Business Startups; Climate Change; Agreements and Arrangements; Conflict Management
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Ghosh, Shikhar, and Marilyn Morgan Westner. "Unifying Divisions: Joro's Mission to Preserve the Planet." Harvard Business School Case 820-032, August 2019. (Revised April 2021.)
  • 14 Feb 2022
  • Research & Ideas

Curiosity, Not Coding: 6 Skills Leaders Need in the Digital Age

to share in decision-making and creating a culture that makes people feel safe enough to take risks and act on behalf of organizational interests. It’s also about earning trust from and offering trust to increasingly diverse stakeholders... View Details
Keywords: by Linda A. Hill, Ann Le Cam, Sunand Menon, and Emily Tedards; Technology
  • 02 Feb 2011
  • Working Paper Summaries

Lawful but Corrupt: Gaming and the Problem of Institutional Corruption in the Private Sector

Keywords: by Malcolm S. Salter; Financial Services
  • Article

Pitfall or Scaffolding? Starting-point Pull in Configuration Decision Making

By: Eliran Halali, Yoella Bereby-Meyer and David Leiser
In configuration problems, such as the construction of a weekly study schedule, decision makers must assemble a combination of parts under a set of constraints. Interactions may be present between the parts, and more than a single objective function may exist, such as... View Details
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Halali, Eliran, Yoella Bereby-Meyer, and David Leiser. "Pitfall or Scaffolding? Starting-point Pull in Configuration Decision Making." Journal of Experimental Psychology: Learning, Memory, and Cognition 39, no. 2 (March 2013): 502–514.
  • 2009
  • Working Paper

Specific Knowledge and Divisional Performance Measurement

By: Michael C. Jensen and William H. Meckling
This paper discusses five common divisional performance measurement methods—cost centers, revenue centers, profit centers, investment centers, and expense centers—providing a theory that explains when each of these methods is likely to be the most efficient. The... View Details
Keywords: Business Units; Business Headquarters; Decisions; Cost; Investment; Investment Return; Profit; Revenue; Knowledge Use and Leverage; Managerial Roles; Performance Efficiency; Strategy
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Jensen, Michael C., and William H. Meckling. "Specific Knowledge and Divisional Performance Measurement." Harvard Business School Working Paper, No. 10-025, September 2009.
  • 07 Feb 2022
  • Research & Ideas

Digital Transformation: A New Roadmap for Success

geographies, and more decentralized decision-making closer to the customer. That said, participants say they‘re employing more ad hoc problem-focused teams as overlays to their more permanent organizational structures. These teams almost... View Details
Keywords: by Linda A. Hill, Ann Le Cam, Sunand Menon, and Emily Tedards
  • Research Summary

Overview

By: Jorge Tamayo
Professor Tamayo’s research focuses on theoretical modeling and structural estimation of firm decision-making and productivity.

Professor Tamayo studies dynamic competition for customer membership. Generally, firms that implement a membership model charge a... View Details
Keywords: Industrial Organization, Industrial Development; Management Practices and Processes; Management Skills; Management Style; Energy Generation; Performance Efficiency; Market Design; Crime and Corruption; Manufacturing Industry; Energy Industry
  • November 2004 (Revised March 2007)
  • Case

10 Uncommon Values®: Optimizing the Stock-Selection Process

By: Paul M. Healy and Boris Groysberg
In 2003, Steve Hash, research director at Lehman Brothers, prepared to initiate the firm's "Ten Uncommon Values" stock-picking process for the year. An investment committee had to pick the 10 best stocks from about 100 stock ideas presented by the firm's analysts. The... View Details
Keywords: Stocks; Investment; Financial Strategy; Decision Making; Groups and Teams; Financial Services Industry; United States
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Healy, Paul M., and Boris Groysberg. "10 Uncommon Values®: Optimizing the Stock-Selection Process." Harvard Business School Case 405-022, November 2004. (Revised March 2007.)
  • 26 Sep 2023
  • Research & Ideas

Unpacking That Icky Feeling of 'Shopping' for Diverse Job Candidates

the motivations of hiring managers. At ShopCo, the repugnance felt by decision-makers was authentic, she says, whereas at other organizations, the same argument could be used to intentionally keep diversity at lower levels of an... View Details
Keywords: by Kristen Senz
  • 08 Feb 2008
  • Working Paper Summaries

Psychological Influence in Negotiation: An Introduction Long Overdue

Keywords: by Deepak Malhotra & Max H. Bazerman
  • 2012
  • Chapter

When Identities, Interests, and Information Collide: How Subgroups Create Hidden Profiles in Teams

By: Jeffrey T. Polzer, Lisa Kwan and Lisa B. Kwan

Purpose—We review how team members' identities and interests affect team functioning, paying special attention to subgroup dynamics triggered by fault lines and coalitions. This review sets the stage for describing novel pathways through which identities and... View Details

Keywords: Information; Conflict of Interests; Interests; Groups and Teams; Identity; Performance
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Polzer, Jeffrey T., Lisa Kwan, and Lisa B. Kwan. "When Identities, Interests, and Information Collide: How Subgroups Create Hidden Profiles in Teams." In Looking Back, Moving Forward: A Review of Group and Team-Based Research. v.15, edited by Margaret A. Neale and Elizabeth A. Mannix, 359–381. Research on Managing Groups and Teams. Bingley, UK: Emerald Group Publishing, 2012.
  • 2024
  • Case

Christiana Figueres and the Paris Climate Negotiations (B)

By: James K. Sebenius, Laurence A. Green, Hannah Riley-Bowles, Lara SanPietro and Mina Subramanian
This three-part, stop action case study, structured for classroom discussion, centers on Harvard’s Program on Negotiation 2022 Great Negotiator, Christiana Figueres, and her efforts as Executive Secretary of the United Nations Framework Convention on Climate Change... View Details
Keywords: Climate Change; Negotiation; Environmental Regulation; International Relations; Leadership
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Sebenius, James K., Laurence A. Green, Hannah Riley-Bowles, Lara SanPietro, and Mina Subramanian. "Christiana Figueres and the Paris Climate Negotiations (B)." Program on Negotiation at Harvard Law School Case, 2024.
  • January 2025
  • Case

Index and Active Investing: Vanguard and the New Frontier of Active ETFs

By: Marco Sammon, Luis M. Viceira and Jonathan Kanagasabai
This case explores Vanguard’s strategic decision-making process as it considers entering the growing market for actively managed exchange-traded funds (ETFs). Set in 2024, the case places students in the position of Rodney Comegys, Vanguard’s global head of the Equity... View Details
Keywords: Asset Management; Financial Strategy; Investment Funds; Investment Portfolio; Financial Services Industry
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Sammon, Marco, Luis M. Viceira, and Jonathan Kanagasabai. "Index and Active Investing: Vanguard and the New Frontier of Active ETFs." Harvard Business School Case 225-056, January 2025.
  • May 2020
  • Article

Value-Based Health Care in Undergraduate Medical Education

By: Jessica N. Holtzman, Bhushan R. Deshpande, Jessica C. Stuart, Thomas W. Feeley, Mary Witkowski, Edward M. Hundert and Jennifer Kasper
Problem: Value-based health care (VBHC) is an innovative framework for redesigning care delivery to achieve better outcomes for patients and reduce cost; however, providing students with the skills to understand and engage with these topics is a challenge to... View Details
Keywords: Value-based Health Care; Health Care and Treatment; Higher Education; Curriculum and Courses
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Holtzman, Jessica N., Bhushan R. Deshpande, Jessica C. Stuart, Thomas W. Feeley, Mary Witkowski, Edward M. Hundert, and Jennifer Kasper. "Value-Based Health Care in Undergraduate Medical Education." Academic Medicine 95, no. 5 (May 2020): 740–743.
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