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    • All HBS Web  (2,067)
      • Faculty Publications  (408)

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      • May 1992 (Revised January 2000)
      • Supplement

      ABB: Accountability Times Two (B)

      By: Robert L. Simons
      Describes internal allocation conflicts in a complex global company structured as a matrix organization. ABB Switzerland has secured and will build an important power station project; however, internal market allocation policies dictate that this work be handled by ABB... View Details
      Keywords: Multinational Firms and Management; Conflict Management; Complexity; Sweden; Switzerland
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      Simons, Robert L. "ABB: Accountability Times Two (B)." Harvard Business School Supplement 192-142, May 1992. (Revised January 2000.)
      • February 1992 (Revised March 1995)
      • Case

      Amelia Rogers at Tassani Communications (A)

      By: Linda A. Hill
      Describes a conflict that has arisen between an account manager and a creative director at Tassani Communications, a Chicago-based advertising agency which is making the transition from entrepreneurial to professional management. The client, the marketing director of a... View Details
      Keywords: Rank and Position; Conflict Management; Change Management; Entrepreneurship; Practice; Behavior; Creativity; Problems and Challenges; Advertising Industry; Chicago
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      Hill, Linda A. "Amelia Rogers at Tassani Communications (A)." Harvard Business School Case 492-034, February 1992. (Revised March 1995.)
      • January 1991 (Revised March 2010)
      • Case

      Westchester Distributing, Inc. (A)

      By: Robert L. Simons and Robert Boxwell
      Focuses on the three-way interaction among internal controls, employee behavior, and incentives. Salesmen are illegally providing kickbacks to customers of this beer-distribution firm. In turn, salesmen are reimbursing themselves by filing fraudulent expense reports.... View Details
      Keywords: Financial Reporting; Crime and Corruption; Corporate Governance; Governance Controls; Salesforce Management; Behavior; Motivation and Incentives; Distribution Industry; Food and Beverage Industry
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      Simons, Robert L., and Robert Boxwell. "Westchester Distributing, Inc. (A)." Harvard Business School Case 191-118, January 1991. (Revised March 2010.)
      • January 1990 (Revised March 1991)
      • Case

      American Red Cross Blood Services: Northeast Region

      By: Robert L. Simons
      Recounts the financial difficulties and management changes experienced by American Red Cross Blood Services: Northeast Region (NER) during the 1980s. After summarizing industry-wide changes in the collection, testing, and distribution of blood and blood products, the... View Details
      Keywords: Change Management; Budgets and Budgeting; Financial Management; Restructuring; Health; SWOT Analysis; Social Enterprise; Marketplace Matching; Management Style; Organizational Culture; Organizational Change and Adaptation; Medical Devices and Supplies Industry; Health Industry; North and Central America
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      Simons, Robert L. "American Red Cross Blood Services: Northeast Region." Harvard Business School Case 190-078, January 1990. (Revised March 1991.)
      • November 1989
      • Teaching Note

      H.J. Heinz Co.: The Administration of Policy (A), (B), (C), and (D), Teaching Note

      By: Kenneth E. Goodpaster and Thomas R. Piper
      Teaching Note for (9-382-034, 035, 036, and 037). View Details
      Keywords: Business Earnings; Management Practices and Processes; Motivation and Incentives; System; Ethics; Policy; Business Divisions; Organizational Change and Adaptation; Food and Beverage Industry
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      Goodpaster, Kenneth E., and Thomas R. Piper. "H.J. Heinz Co.: The Administration of Policy (A), (B), (C), and (D), Teaching Note." Harvard Business School Teaching Note 390-045, November 1989.
      • 1988
      • Foreword

      Assessing Organizational Climates for Creativity and Innovation: Methodological Review of Large Company Audits

      By: R. M. Burnside, T. M. Amabile and S. S. Gryskiewicz
      Keywords: Creativity; Organizational Culture; Accounting Audits; Innovation and Invention
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      Burnside, R. M., T. M. Amabile, and S. S. Gryskiewicz. "Assessing Organizational Climates for Creativity and Innovation: Methodological Review of Large Company Audits." Foreword to New Directions in Creative and Innovative Management, edited by Y. Ijiri and R. L. Kuhn. Cambridge, MA: Ballinger Publishing Company, 1988.
      • August 1988
      • Background Note

      Close Encounters of the Four Kinds: Managing Customers in a Rapidly Changing Environment

      By: Benson P. Shapiro
      Describes four kinds of selling: 1) transaction, 2) systems, 3) major account management, and 4) strategic account relationships. Explains the advantages, disadvantages, and risks of each. The second half is devoted to a discussion of strategic account relationships... View Details
      Keywords: Customer Relationship Management; Risk and Uncertainty; Social Psychology
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      Shapiro, Benson P. "Close Encounters of the Four Kinds: Managing Customers in a Rapidly Changing Environment." Harvard Business School Background Note 589-015, August 1988.
      • 1987
      • Book

      Accounting and Management: Field Study Perspectives

      By: Robert S. Kaplan and William J. Bruns
      Keywords: Accounting; Management; Perspective
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      Kaplan, Robert S. and William J. Bruns, eds. Accounting and Management: Field Study Perspectives. Boston: Harvard Business School Press, 1987.
      • February 1987 (Revised February 2000)
      • Case

      Polysar Limited

      By: Robert L. Simons
      Canada's largest chemical company produces and markets butyl rubber in two divisions, each treated as a profit center. The new plant in the North American Division operates below capacity resulting in a significant volume variance and an operating loss. The European... View Details
      Keywords: Loss; Profit; Financial Management; Volume; Performance Capacity; Financial Statements; For-Profit Firms; Market Participation; Chemical Industry; Rubber Industry; Canada
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      Simons, Robert L. "Polysar Limited." Harvard Business School Case 187-098, February 1987. (Revised February 2000.)
      • 1982
      • Article

      When Self-Descriptions Contradict Behavior: Actions do Speak Louder than Words

      By: T. M. Amabile and L. Kabat
      Subjects viewed two videotapes, one depicting a stimulus person's self-description and the other depicting that person's behavior in a conversation, according to a four-way factorial design personality descriptor used in the self-description ("introvert" or... View Details
      Keywords: Behavior; Perception; Cognition and Thinking; Judgments
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      Amabile, T. M., and L. Kabat. "When Self-Descriptions Contradict Behavior: Actions do Speak Louder than Words." Social Cognition 1 (1982): 311–335.
      • 1974
      • Report

      An Actuarial Audit of the Social Security System

      By: Robert S. Kaplan and Roman L. Weil
      Keywords: Accounting Audits; Public Sector; Insurance
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      Kaplan, Robert S., and Roman L. Weil. "An Actuarial Audit of the Social Security System." Report, U.S. Dept. of the Treasury, September 1974.
      • 1965
      • Article

      Group Decision Making: A Report of an Experimental Study

      By: Joseph L. Bower
      When a group of people must decide on some one action, such as where shall we go out to dinner, or in an investment club which stock shall we buy, how do the individual members come to a decision that affords the best resolution of the question at hand for the group as... View Details
      Keywords: Groups and Teams; Decision Making; Conflict Management
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      Bower, Joseph L. "Group Decision Making: A Report of an Experimental Study." Behavioral Science 10, no. 3 (1965): 277–289.
      • Article

      "Ethical Issues for Impact Measurement and Valuation: Responsibility, Relevance, and Reform," contribution to "A Critical Examination of Corporate Environmental and Social Impact Measurement and Valuation,” by Judith Stroehle et al

      By: Nien-he Hsieh and Emma van den Terrell
      The assignment of monetary values to a company's impact on society and the natural environment promises much. At the same time, this endeavor would benefit from addressing three prior ethical considerations: 1) determining responsibility to clarify attribution of... View Details
      Keywords: ESG; Social Impact; Impact Accounting; Ethics; Corporate Responsibility; Impact Measurement
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      Hsieh, Nien-he, and Emma van den Terrell. "Ethical Issues for Impact Measurement and Valuation: Responsibility, Relevance, and Reform," contribution to "A Critical Examination of Corporate Environmental and Social Impact Measurement and Valuation,” by Judith Stroehle et al." Journal of Management Inquiry (in press).
      • Research Summary

      Corporate Social Entrepreneurship

      By: James E. Austin
      This research is examining the process by which companies engage in strategic corporate social responsibility as an integral part of their enterprise strategy and operations. The research has conceptualized this process as entreprenurial in nature and defined it as... View Details
      • Forthcoming
      • Article

      Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets

      By: Khrystyna Bochkay, Jeffrey Hales and George Serafeim
      In this paper, we examine how the development of voluntary sustainability standards has affected the nature of information covered in conference calls. Using industry-specific dictionaries of sustainability terms contained in the disclosure standards developed by the... View Details
      Keywords: Voluntary Disclosure; Accounting Standards; Sustainability Reporting; Sustainability Standards; ESG; ESG Disclosure; Accounting; Corporate Disclosure; Environmental Sustainability; Corporate Social Responsibility and Impact; Standards; United States
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      Bochkay, Khrystyna, Jeffrey Hales, and George Serafeim. "Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets." Review of Accounting Studies (forthcoming). (Pre-published online March 17, 2025.)
      • Research Summary

      Divergent change in organizations

      By: Julie Battilana

      The first stream of research in Professor Battilana’s work aims to identify the conditions that enable individual actors to initiate divergent change within organizations as well as the conditions enabling successful implementation of such change. It combines... View Details

      • Forthcoming
      • Article

      From Bupkis to Sechel in Health Care

      By: Regina E. Herzlinger and Richard Boxer
      Fifty years ago, famed economist Milton Friedman declared that “The social responsibility of business is to increase its profits.” This free market manifesto was adopted by the healthcare industry as well. But transactional has evolved into transformational with the... View Details
      Keywords: Corporate Accountability; Customer Focus and Relationships; Corporate Social Responsibility and Impact; Health Industry
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      Herzlinger, Regina E., and Richard Boxer. "From Bupkis to Sechel in Health Care." JAMA, the Journal of the American Medical Association (forthcoming).
      • Research Summary

      Governance, Accountability, and Performance for Social Enterprise

      By: Dutch Leonard
      This project examines the relationship between governance structures, accountability relationships, and performance outcomes for social enterprises. Most previous work in this area has examined these topics separately, or in pairs; the purpose of this project is to... View Details
      • Forthcoming
      • Book

      How to Be Bold: The Surprising Science of Everyday Courage

      By: Ranjay Gulati
      What leads people to speak truth to power, share bold new ideas, or put their lives on the line? Most of us chalk it up to personality, presuming that our heroes are naturally fearless. But what if courage isn’t simply a matter of personality? What if it’s something... View Details
      Keywords: Personal Characteristics; Personal Development and Career
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      Gulati, Ranjay. How to Be Bold: The Surprising Science of Everyday Courage. HarperCollins, forthcoming.
      • Research Summary

      Hybrid organizing

      By: Julie Battilana

      While historically the commercial and social sectors have evolved on fairly separate tracks, over the last 30 years we have witnessed a blurring of the boundaries between these two sectors. In an effort to account for this transition, Professor Battilana’s second... View Details

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