Accountability - Publications - Faculty & Research

March 1983 (Revised June 1988)
Teaching Note

American Standard, Inc.: The Inflation Accounting System, TN

By: William J. Bruns Jr. and Julie H. Hertenstein

Keywords: Accounting; Inflation and Deflation

Web

Accounting & Management Awards & Honors - Faculty & Research

Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students 2024 Jonas Heese : Winner of the Best Paper Award at the 2024 Review of Accounting Studies... View Details

Research Summary

Of Measurement and Mission: Accounting for Performance in Non-Governmental Organizations

By: Debora L. Spar

As members of civil society NGOs would seem to have a built-in proclivity towards representation: towards working on behalf of some group of people, or toward some specific goal. Yet in practice such moments of accountability are rare. Unlike other social agents,... View Details

2007
Working Paper

Mental Accounting and Small Windfalls: Evidence from an Online Grocer

By: Katherine L. Milkman, John Beshears, Todd Rogers and Max H. Bazerman

We study the effect of small windfalls on consumer spending decisions by examining the purchasing behavior of a sample of online grocery shoppers over the course of a year. We compare the purchases customers make when redeeming a $10-off coupon they received from their... View Details

Keywords: Spending; Consumer Behavior; Mathematical Methods; Food and Beverage Industry; Retail Industry

Citation

Read Now

July 2008
Supplement

The Politics and Economics of Accounting for Goodwill at Cisco Systems (B)

By: Karthik Ramanna

Studies the role of Cisco in setting current US accounting standards for acquisitions and goodwill. Students are asked to analyze an acquisition in the context of an ongoing political debate on mergers accounting. View Details

Keywords: Goodwill Accounting; Standards; Mergers and Acquisitions; Business and Government Relations; United States

Citation

Purchase

July 2008
Case

The Politics and Economics of Accounting for Goodwill at Cisco Systems (A)

By: Karthik Ramanna

Studies the role of Cisco in setting current U.S. accounting standards for acquisitions and goodwill. Students are asked to analyze an acquisition in the context of an ongoing political debate on mergers accounting. View Details

Keywords: Goodwill Accounting; Mergers and Acquisitions; Standards; Business and Government Relations; United States

Citation

Educators

Purchase

April 2002
Teaching Note

Accounting for the Intel Pentium Chip Flaw TN

By: Gregory S. Miller and V.G. Narayanan

Teaching Note for (9-101-072). View Details

Keywords: Computer Industry

Citation

Purchase

Article

Accounting Standards and the Globalisation of Indian Businesses

By: Gregory S. Miller and V.G. Narayanan

Keywords: Standards; Globalization; Business Ventures; India

Citation

Find at Harvard

1986
Other Unpublished Work

Block Grants and the Accountability of Capital Spending

By: Dutch Leonard and Howard L. Frant

Keywords: Sovereign Finance; Capital; Spending

Citation

August 1980 (Revised June 1985)
Background Note

Management Accounting, Part II: Manufacturing Cost Accounting Systems

Citation

Find at Harvard

2019
Working Paper

Does Public Ownership and Accountability Increase Diversity? Evidence from IPOs

By: Rembrand Koning and John-Paul Ferguson

Does public ownership improve employment diversity? Organizational researchers theorize that increased transparency to regulators and the public should lead firms to conform to legal and social norms—but that social closure and decoupling should preserve the status... View Details

Keywords: IPO; Initial Public Offering; Employees; Diversity; Gender; Race; Entrepreneurship; United States

Citation

Read Now

04 May 2021
Working Paper Summaries

Accounting for Product Impact in the Telecommunications Industry

Keywords: by George Serafeim and Katie Trinh; Telecommunications

July 1988
Article

Nonpension Post-Employment Benefits: Big Numbers and New Accounting

By: David F. Hawkins

Citation

2005
Other Unpublished Work

Accountability Myopia Can Impede NGO Learning and Mission

By: Alnoor Ebrahim

Keywords: Non-Governmental Organizations; Governance; Mission and Purpose; Learning

Citation

1994
Book

Financial Accounting and Managerial Control for Nonprofit Organizations

By: R. E. Herzlinger and D. Nitterhouse

Keywords: Nonprofit Organizations

Citation

Find at Harvard

01 Jun 2003
News

New Course on Leadership, Values, and Corporate Accountability

After nearly two years of review and deliberation about the structure and content of the MBA required curriculum, in February Senior Associate Dean and MBA Program Chair W. Carl Kester announced several changes that will be implemented for the Class of 2005. The... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services

1999
Manual

Instructor's Manual for Accounting for Managers: Text and Cases

By: W. J. Bruns Jr.

Keywords: Accounting

Citation

May 2007
Article

The Future of Interpretive Accounting Research: A Polyphonic Debate

By: Anette Mikes, Thomas Ahrens, Albrecht Becker, John Burns, Christopher Chapman, Markus Granlund, Michael Habersam, Allan Hansen, Rihab Khalifa, Teemu Malmi, Andrea Mennicken, Fabrizio Panozzo, Martin Piber, Paolo Quattrone and Tobias Scheytt

Keywords: Accounting

Citation

Find at Harvard