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  • 15 Oct 2007
  • Research & Ideas

Businesses Beware: The World Is Not Flat

power of states. But the world is not flat, argues HBS professor Pankaj Ghemawat. Think of it as partly globalized, or "semiglobalized." "Strategies that presume complete global integration tend to place far too much emphasis on international View Details
Keywords: by Martha Lagace
  • 04 Nov 2015
  • What Do You Think?

Why Does Gender Diversity Improve Financial Performance?

the opinion of a European consultant that “those companies with female executives on top level are (hold your breath) ... only those who can afford having women on the board.” The research clearly did not meet the standards of these... View Details
Keywords: by James Heskett
  • 25 Jun 2013
  • First Look

First Look: June 25

Accountability and Span of Control to Implement Business Strategy By: Simons, Robert Abstract—This study focuses on the relationship between business strategy, organization structure, and diagnostic control systems. The project analyzes... View Details
Keywords: Anna Secino
  • 20 Oct 2010
  • Research & Ideas

HBS Workshop Encourages Corporate Reporting on Environmental and Social Sustainability

Report: Integrated Reporting for a Sustainable Strategy. Several key questions arose during the workshop: To what degree should new reporting standards be melded into the existing corporate accounting model?... View Details
Keywords: by Sean Silverthorne; Accounting
  • 13 Oct 2009
  • Research & Ideas

7 Lessons for Navigating the Storm

Authentic Leadership. "Everyone inside and outside the company is watching what they do. It is imperative that they stay focused on their True North as it sets a standard internally for principled business behavior and will make... View Details
Keywords: by Martha Lagace
  • November 2023 (Revised August 2024)
  • Background Note

Life Cycle Assessment: An Overview

By: Willy C. Shih, Michael W. Toffel and Kelsey Carter
Life cycle assessment (LCA) is a holistic approach to quantifying the environmental impacts—including resources consumed and wastes produced—associated with the entire life cycle of a product, from the production or extraction of the raw materials used in its creation,... View Details
Keywords: Life-cycle; Environmental Performance; Design; Environmental Management; Environmental Sustainability; Climate Change; Measurement and Metrics; Standards; Accounting; Environmental Accounting
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  • November 2010 (Revised July 2011)
  • Supplement

Oriflame S.A. (B)

By: David F. Hawkins and Karol Misztal
Exercise for recording derivative hedging transactions, accompanied by a technical note on IFRS derivative accounting. View Details
Keywords: Financial Reporting; Financial Statements; International Accounting; Currency Exchange Rate; Management Analysis, Tools, and Techniques; Risk Management; Standards; Beauty and Cosmetics Industry
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  • 25 Mar 2014
  • First Look

First Look: March 25

Accounting Standards and International Portfolio Holdings By: Yu, Gwen, and Aida Sijamic Wahid Abstract—Do differences in countries' accounting View Details
Keywords: Sean Silverthorne
  • 30 Oct 2007
  • First Look

First Look: October 30, 2007

Harmonizing Accounting Standards Really Harmonize Accounting?: Evidence from Non-U.S. Firms Adopting US GAAP Authors:Mark T.Bradshaw and Gregory S. Miller Periodical:Journal of Accounting, Auditing and... View Details
Keywords: Sean Silverthorne
  • 11 Apr 2007
  • Research & Ideas

Adding Time to Activity-Based Costing

definite advance over the arbitrary overhead allocations done by traditional standard cost systems, many companies abandoned ABC or updated their model only infrequently, because of the high time and cost associated with re-estimating the... View Details
Keywords: by Sarah Jane Gilbert
  • 06 Jan 2003
  • Research & Ideas

Why Expensing Options Doesn’t Solve the Problem

transactions that were favorable to the SPE but not to Enron. The furor over expensing is, if anything, a sideshow distracting us from deeper flaws in accounting standards, compensation philosophy, and professional View Details
Keywords: by William Sahlman
  • 10 Jan 2005
  • Research & Ideas

Professors Introduce Valuation Software

elements of the firm's accounting if they believe that reported data do not capture the economic performance of the company. The model then provides standardized financial statements and financial ratios for... View Details
Keywords: by Sean Silverthorne
  • 05 Aug 2024
  • Research & Ideas

Watching for the Next Economic Downturn? Follow Corporate Debt

widespread distress: Corporate credit quality and growth, says Harvard Business School Professor Victoria Ivashina. “It's only in the US in 2007 and 2008 that we observed the highest fraction of the non-performing loans coming from households.” Debt incurred by... View Details
Keywords: by Rachel Layne
  • 28 Jul 2015
  • First Look

First Look: July 28, 2015

rebates on interest and principal. The case outlines how International Financial Reporting Standards (IFRS), U.S. GAAP, and International Public Sector Accounting Standards... View Details
Keywords: Carmen Nobel
  • July 2011 (Revised October 2012)
  • Case

Adoption of IFRS in Ethiopia

By: David F. Hawkins and Shani Senbetta
Ethiopia's decision to adopt IFRS. The motivation to adopt IFRS and the challenges to implement the decision. View Details
Keywords: International Accounting; Financial Reporting; Standards; Ethiopia
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  • 03 Sep 2020
  • Op-Ed

Why American Health Care Needs Its Own SEC

see which clinicians, hospitals, insurers, and others provide the best value." Even if the Trump rules hold up, they cannot provide the full accounting of prices and outcomes the health care system needs. For that, the United States... View Details
Keywords: by Regina E. Herzlinger; Health
  • 30 Oct 2005
  • Research & Ideas

Tuning Jobs to Fit Your Company

exhibit "The Four Spans" provides a summary.) The span of control. The first span defines the range of resources—not only people but also assets and infrastructure—for which a manager is given decision rights. These are also the resources whose performance... View Details
Keywords: by Robert Simons
  • 01 May 2006
  • Research & Ideas

What Companies Lose from Forced Disclosure

exacerbated if the manager has little or no control over the information that the labor market sees (i.e., is mandated beyond the manager's control). Q: Given the current debate about financial transparency, do you see accountants... View Details
Keywords: by Ann Cullen; Financial Services
  • 01 Oct 2013
  • First Look

First Look: October 1

http://www.people.hbs.edu/liyer/BCCI_JEBO_Final_Sept2013.pdf August 2013 Contemporary Accounting Research The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers By: Bouwens, Jan, Margaret A. Abernethy,... View Details
Keywords: Sean Silverthorne
  • 19 May 2003
  • Research & Ideas

Expensing Options Won’t Hurt High Tech

place at the right time or penalized just for being in the wrong place at the wrong time. A strong case can also be made for the superiority of properly designed restricted stock grants and deferred cash payments. Yet current accounting... View Details
Keywords: by Zvi Bodie, Robert S. Kaplan & Robert C. Merton

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