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- All HBS Web (2,094)
- Faculty Publications (687)
Brian K. Baik
Brian Baik is an assistant professor in the Accounting and Management Unit at Harvard Business School. He teaches the Financial Reporting and Control course in the MBA required curriculum.
Professor Baik studies how information, financial reporting, and... View Details
- February 1993 (Revised May 1993)
- Background Note
Responsibility Centers and Performance Measurement
By: William J. Bruns Jr.
Introduces the concepts of responsibility centers and performance measurement. Expense centers, financial responsibilities such as profit centers, and investment centers are introduced, defined, and illustrated with simple examples. View Details
Bruns, William J., Jr. "Responsibility Centers and Performance Measurement." Harvard Business School Background Note 193-101, February 1993. (Revised May 1993.)
- 22 Mar 2010
- Research & Ideas
One Strategy: Aligning Planning and Execution
question that decades of success at Toyota demonstrate the power of its management systems and approaches. At the same time, the roots of its current crisis appear very deep.... View Details
- Web
Key Concepts - Institute For Strategy And Competitiveness
delivery are widely touted as critical to improving the health outcomes of patients worldwide and controlling runaway health care costs. Value-based health care’s central tenant is that value for patients... View Details
- November 1989 (Revised November 1999)
- Case
Automatic Data Processing: The EFS Decision
By: Robert L. Simons and Hilary Weston
Illustrates how ADP's top management uses formal planning and control systems to establish strategic boundaries for its business units. Top management has developed a detailed list of strategic criteria that ADP managers use to evaluate products and business units, as... View Details
Simons, Robert L., and Hilary Weston. "Automatic Data Processing: The EFS Decision." Harvard Business School Case 190-059, November 1989. (Revised November 1999.)
- September 2022
- Article
Regulatory Spillover and Workplace Racial Inequality
By: Letian Zhang
This paper suggests that affirmative action bans in the U.S. public sector may influence racial inequality in the private sector. Since the 1990s, nine states have banned affirmative action practice in public universities and state governments. Though these bans have... View Details
Keywords: Inequality; Regulation; Law; Organizational Norm; CEO; Affirmative Action; Organizations; Private Sector; Equality and Inequality; Diversity; Race; Governing Rules, Regulations, and Reforms
Zhang, Letian. "Regulatory Spillover and Workplace Racial Inequality." Administrative Science Quarterly 67, no. 3 (September 2022): 595–629.
- 05 Feb 2019
- First Look
New Research and Ideas, February 5, 2019
7, I argued that sponsors of large technical systems (including platform systems) must manage the modular structure of the system and property... View Details
Keywords: Dina Gerdeman
- 23 Oct 2018
- First Look
New Research and Ideas, October 23, 2018
in self-confidence, assessments of others, and behavior in a cooperative game. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=55101 forthcoming Management Science Effects of a Tournament... View Details
Keywords: Dina Gerdeman
- 19 Feb 2019
- First Look
New Research and Ideas, February 19, 2019
Swissgrid: Enterprise Risk Management in a Digital Age Kurt Meyer, chief risk officer of Swissgrid, the Swiss national electricity transmission system operator, reflects on the risk View Details
Keywords: Sean Silverthorne
- 09 Mar 2012
- Working Paper Summaries
Causes and Consequences of Firm Disclosures of Anticorruption Efforts
Keywords: by Paul Healy & George Serafeim
- Web
Value-Based Health Care - Institute For Strategy And Competitiveness
care are widely touted as critical to improving the health outcomes of patients worldwide and controlling runaway health care costs. Value-based health care's central tenant is that the overarching principle... View Details
- January 2023
- Teaching Note
The Opioid Settlement and Executive Pay at AmerisourceBergen
By: Suraj Srinivasan and Li-Kuan Ni
Teaching Note for HBS Case No 122-014. In 2020, AmerisourceBergen Corporation, a Fortune 50 company in the drug distribution industry, agreed to settle thousands of lawsuits filed nationwide against the company for its opioid distribution practices that critics alleged... View Details
Keywords: Opioids; Shareholder Activism; Investment Activism; Corporate Accountability; Corporate Governance; Governance Compliance; Governance Controls; Executive Compensation; Risk Management; Corporate Social Responsibility and Impact; Business and Shareholder Relations; Business and Stakeholder Relations; Distribution Industry; Health Industry; Pharmaceutical Industry; United States; West Virginia; Tennessee; Ohio; Pennsylvania
- 30 Apr 2019
- First Look
New Research and Ideas, April 30, 2019
2019 HarperBusiness The Business of Platforms: Strategy in the Age of Digital Competition, Innovation, and Power By: Cusumano, Michael A., Annabelle Gawer, and David B. Yoffie Abstract—The Business of... View Details
Keywords: Dina Gerdeman
- 31 Oct 2023
- Research & Ideas
Beyond the 'Business Case' in DEI: 6 Steps Toward Meaningful Change
because it leads to disconnects at two levels: Individually, it can make leaders exhibit more bias. Organizationally, it does not move leaders to confront biased HR systems and corporate cultures. What this... View Details
- 2024
- Working Paper
Private Regulation, Institutional Entrepreneurship and Climate Change: A Business History Perspective
By: Ann-Kristin Bergquist and Geoffrey Jones
Private regulatory systems, including voluntary efforts by firms to restrain their own behavior are the primary form of global climate change governance. However, when environmental challenges first rose up on the scientific and political agendas during the 1970s, the... View Details
Keywords: Certification; Climate Change; Environmental Regulation; Business History; Governing Rules, Regulations, and Reforms; Policy
Bergquist, Ann-Kristin, and Geoffrey Jones. "Private Regulation, Institutional Entrepreneurship and Climate Change: A Business History Perspective." Harvard Business School Working Paper, No. 24-041, January 2024.
Robert S. Kaplan
Robert S. Kaplan is Senior Fellow and Marvin Bower Professor of Leadership Development, Emeritus at the Harvard Business School. He joined the HBS faculty in 1984 after spending 16 years on the faculty of the business school at Carnegie-Mellon University, where he... View Details
Suraj Srinivasan
Suraj Srinivasan is the Philip J. Stomberg Professor of Business Administration, a member of the Accounting and Management faculty unit, and chair of the
- September 2002 (Revised January 2013)
- Case
Siebel Systems: Organizing for the Customer
By: Robert Simons and Antonio Davila
Siebel Systems is one of the fastest growing companies in America. Tom Siebel, the company's founder, has organized the business to accommodate growth and focus on the customer. Innovative information technology systems and clear accountability prove to be essential to... View Details
Keywords: Organizational Structure; Applications and Software; Business Growth and Maturation; Information Technology; Performance Evaluation; Performance Expectations; Innovation and Management; Technological Innovation; Customer Focus and Relationships; Management Teams; Information Technology Industry; North and Central America
Simons, Robert, and Antonio Davila. "Siebel Systems: Organizing for the Customer." Harvard Business School Case 103-014, September 2002. (Revised January 2013.)
- Research Summary
Overview
By: Tatiana Sandino
In studying management control systems, Professor Sandino aims to understand how different control mechanisms can help lead employees within an organization to achieve common goals. Her work builds on contingency theory by exploring environmental, strategic, and... View Details
- 2008
- Working Paper
Structural Closure and Exposure: Formation of Structural Inequality in Managerial Labor Markets
By: Mikolaj Jan Piskorski
Positional advantages arise when actors obtain rewards attached to positions they occupy, but these rewards are not merited by their performance. Existing theory suggests that in competitive markets there should be no positional advantages. This paper proposes a model... View Details