Publications

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

07 Sep 2021
News

Summer Fellowship Recipient is a Changemaker in Tanzania

alone do not account for these outcomes of the country’s public health system. There are also disparities in how effectively resources are allocated and managed, says Simon DeBere (MBA/MPA-ID 2022), a 2021 HBS Social Enterprise Summer... View Details

Keywords: April White

November 2002 (Revised March 2007)
Case

Keane's Acquisition of Metro Information Services (A)

By: Francisco de Asis Martinez-Jerez

On August 21, 2001, Keane, Inc. announced the acquisition of Metro Information Services, Inc. This case analyzes the challenges facing firms and examines transactions whose major source of value creation hinges on intangible assets (e.g., people or knowledge). View Details

Keywords: Mergers and Acquisitions; Value Creation; Goodwill Accounting; Problems and Challenges; Information Technology Industry; Consulting Industry

January 2000
Case

Measurement and Management at CitySoft

By: V.G. Narayanan and Sanjay Pothen

CitySoft is a very small software developer that is grappling with issues of cost measurement and management. View Details

Keywords: Cost Accounting; Cost Management; Applications and Software; Problems and Challenges; Information Technology Industry

Web

Preview the Harvard Business School Online Learning Experience

characterizes a successful entrepreneur and the skills you need to thrive. Download for Free Business in Society E-Book Define your purpose, make the case for corporate social responsibility, further your education, and help enact change in your organization. Download... View Details

1994
Chapter

International Experiences with Securities Transaction Taxes

By: K. A. Froot and J. Campbell

Keywords: Corporation Taxation; Interest Deductibility; Cost Of Capital; Corporate Finance; Accounting; Borrowing and Debt; Financing and Loans; Interest Rates

March 1995 (Revised November 1995)
Supplement

Dividend Policy at FPL Group, Inc. (B)

By: Benjamin C. Esty and Craig F Schreiber

FPL's dividend policy and the reaction of the financial markets are examined. View Details

Keywords: Earnings Management; Stocks; Financial Markets

2015
Article

Regulator Leniency and Mispricing in Beneficent Nonprofits

By: Jonas Heese, Ranjani Krishnan and Frank Moers

We posit that nonprofits that provide a greater supply of unprofitable services (beneficent nonprofits) face lenient regulatory enforcement for mispricing in price-regulated markets. Consequently, beneficent nonprofits exploit such regulatory leniency and exhibit... View Details

Keywords: Nonprofit Organizations; Business Earnings; Fairness; Governance Compliance

December 2008
Case

Merrimack Tractors and Mowers: LIFO or FIFO?

By: William J. Bruns Jr., Sharon Bruns and Susan S. Hameling

At Merrimack Tractors and Mowers in 2008, product manufacturing costs are increasing faster than competitors' costs, and as a result earnings are likely to fall below those reported in 2007. The company president and the company controller have discussed this problem,... View Details

Keywords: International; Financial; Reporting; Standards; Inventory; Business Ethics; Assets; Valuation; Ethics; Taxation; Financial Reporting; Manufacturing Industry

November 1978 (Revised June 1985)
Case

Hanson Industries (A)

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

Hanson Industries produces and sells an award-winning design ski boot. Describes the company history from founding through July 1978, the product, production processes, marketing strategy, and background information for related cases on budgeting and finance. View Details

Keywords: Product; Marketing Strategy; Production; Finance; Budgets and Budgeting; Consumer Products Industry

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2023
Working Paper

ESG: From Process to Product

By: George Serafeim

ESG measurement, analysis, management, and communication is a process that the financial industry has turned into a product, resulting in many investment funds using the ESG label. This has caused confusion, generating demand for a framework that defines... View Details

Keywords: ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; ESG Reporting; Investment Fund; Investment; Corporate Social Responsibility and Impact; Financial Services Industry

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October 2019
Supplement

Impax Laboratories: Executing Accretive Transactions (A)

By: Benjamin C. Esty and Daniel Fisher

Impax Laboratories was a technology-based pharmaceutical company that used a “dual platform” strategy to sell both generic and branded treatments. While Impax had grown organically for most of its history, it was beginning to use major acquisitions for growth. In the... View Details

Keywords: Financial Reporting; Financial Statements; Mergers and Acquisitions; Capital Structure; Financial Strategy; Competition; Competitive Advantage; Corporate Strategy; Pharmaceutical Industry; United States