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Show Results For
- All HBS Web
(939)
- News (233)
- Research (611)
- Events (1)
- Multimedia (73)
- Faculty Publications (504)
- 2010
- Working Paper
Accounting Scholarship that Advances Professional Knowledge and Practice
By: Robert S. Kaplan
Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and... View Details
Keywords: Accounting; Business Education; Information; Management Analysis, Tools, and Techniques; Risk Management; Measurement and Metrics; Business Processes; Performance Improvement; Practice
Kaplan, Robert S. "Accounting Scholarship that Advances Professional Knowledge and Practice." Harvard Business School Working Paper, No. 11-043, October 2010.
- July 1990 (Revised October 1997)
- Case
Siemens Electric Motor Works (A) (Abridged)
By: Robert S. Kaplan
Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details
Keywords: Activity Based Costing and Management; Cost Accounting; Cost; Adoption; Cost vs Benefits; Management Analysis, Tools, and Techniques; Production; Business Strategy; Electronics Industry; Manufacturing Industry
Kaplan, Robert S. "Siemens Electric Motor Works (A) (Abridged)." Harvard Business School Case 191-006, July 1990. (Revised October 1997.)
- Article
Management Accounting in Advanced Technological Environments
By: Robert S. Kaplan
Kaplan, Robert S. "Management Accounting in Advanced Technological Environments." Science 245, no. 4920 (August 25, 1989): 819–823.
- May 2007 (Revised June 2007)
- Teaching Note
Sippican Corporation (TN) (A) and (B)
By: Robert S. Kaplan
- October 1989 (Revised June 1993)
- Case
Texas Eastman Co.
By: Robert S. Kaplan
The company as part of a commitment to Total Quality Management has installed a computer system that accumulates 30,000 observations on its processes every 2-4 hours. Operating people have found the monthly summaries of financial performance not too useful in this... View Details
Kaplan, Robert S. "Texas Eastman Co." Harvard Business School Case 190-039, October 1989. (Revised June 1993.)
- July 1989 (Revised April 2001)
- Case
Kanthal (A)
By: Robert S. Kaplan
Multinational company needs an improved cost system to determine the profitability of individual customer orders. Its strategy is to have significant sales and profitability growth without adding additional administrative and support people. The new cost system... View Details
Keywords: Cost Accounting; Earnings Management; Cost Management; Financial Management; Multinational Firms and Management; Business or Company Management; Customer Relationship Management; Sales; Business Strategy; Profit; Electronics Industry
Kaplan, Robert S. "Kanthal (A)." Harvard Business School Case 190-002, July 1989. (Revised April 2001.)
- February 2006 (Revised March 2007)
- Supplement
Sippican Corporation (B)
By: Robert S. Kaplan
Kaplan, Robert S. "Sippican Corporation (B)." Harvard Business School Supplement 106-060, February 2006. (Revised March 2007.)
- November 1992
- Article
From ABC to ABM
By: Robert S. Kaplan
Kaplan, Robert S. "From ABC to ABM." Management Accounting (November 1992): 54–57.
- spring 1983
- Article
A Financial Planning Model for an Analytic Review: The Case of a Savings and Loan Association
By: Robert S. Kaplan
Keywords: Finance; Planning; Financing and Loans; Saving; Financial Institutions; Financial Services Industry; Banking Industry
Kaplan, Robert S. "A Financial Planning Model for an Analytic Review: The Case of a Savings and Loan Association." Auditing (spring 1983): 52–65.
- April 1989 (Revised January 1990)
- Case
Texas Instruments: Cost of Quality (B)
By: Robert S. Kaplan
A division questions whether to retain, modify, or abandon its cost of quality system now that more direct measures of quality have been adopted. Discusses the role of quality cost measurement in a mature quality management system. View Details
Kaplan, Robert S. "Texas Instruments: Cost of Quality (B)." Harvard Business School Case 189-111, April 1989. (Revised January 1990.)
- July 2003 (Revised November 2023)
- Teaching Note
Wilkerson Company
By: Robert S. Kaplan
Teaching Note for (9-101-092). View Details
Keywords: Consumer Products Industry
- March 2002
- Teaching Note
Dakota Office Products TN
By: Robert S. Kaplan
Teaching Note for (9-102-021). View Details
Keywords: Distribution Industry
- June 1987 (Revised August 1988)
- Case
American Bank
By: Robert S. Kaplan
American Bank is developing a new system to compute product costs. The deregulated, more competitive environment for commercial banks has created both problems and opportunities for banking operations. In order to price existing products and assess the desirability of... View Details
Keywords: System; Consolidation; Commercial Banking; SWOT Analysis; Fair Value Accounting; Cost Management; Price; Banking Industry; North and Central America; United States
Kaplan, Robert S. "American Bank." Harvard Business School Case 187-194, June 1987. (Revised August 1988.)
- October 2000 (Revised March 2004)
- Background Note
Variance Analysis and Flexible Budgeting
By: Robert S. Kaplan
Facilitates the teaching of cases on variance analysis and flexible budgeting. Uses algebra, diagrams, and numerical examples to illustrate the calculation of price, quantity, and mix variances for revenues and costs, and a flexible budget for analyzing indirect and... View Details
Kaplan, Robert S. "Variance Analysis and Flexible Budgeting." Harvard Business School Background Note 101-039, October 2000. (Revised March 2004.)
- March 2000
- Background Note
Transfer Pricing
By: Robert S. Kaplan
Discusses use of market prices, negotiated prices, variable costs, dual rate, and full costs for transfer prices. View Details
- September/December 1994
- Article
Management Accounting (1984-1994): Development of New Practice and Theory
By: Robert S. Kaplan
Kaplan, Robert S. "Management Accounting (1984-1994): Development of New Practice and Theory." Management Accounting Research 5, nos. 3-4 (September/December 1994): 247–260.
- January 1987
- Article
The Rise and Fall of Management Accounting
By: Robert S. Kaplan
Kaplan, Robert S. "The Rise and Fall of Management Accounting." Management Accounting (January 1987): 22–30.
- November 1986 (Revised May 1999)
- Teaching Note
Union Pacific (A), (B), and Introduction, Teaching Note
By: Robert S. Kaplan
Keywords: Rail Industry
- January 1986 (Revised June 1986)
- Case
Union Pacific (B)
By: Robert S. Kaplan
Keywords: Rail Industry
Kaplan, Robert S. "Union Pacific (B)." Harvard Business School Case 186-178, January 1986. (Revised June 1986.)
- January 1986 (Revised June 1986)
- Case
Union Pacific (A)
By: Robert S. Kaplan
Keywords: Rail Industry
Kaplan, Robert S. "Union Pacific (A)." Harvard Business School Case 186-177, January 1986. (Revised June 1986.)