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      • Faculty Publications  (471)

      Multiple Control SystemsRemove Multiple Control Systems →

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      • May 1987 (Revised February 2000)
      • Case

      Codman & Shurtleff, Inc.: Planning and Control System

      By: Robert L. Simons
      Detailed description of the planning and control systems in use at Johnson & Johnson. Focuses on the actions of managers in one subsidiary in revising budget targets. Illustrates intensive strategic planning and financial planning process in a large, decentralized... View Details
      Keywords: Strategic Planning; Planning; Forecasting and Prediction; Accounting Audits; Budgets and Budgeting; Business Strategy; Financial Management; Business or Company Management; Management Systems; Public Administration Industry; Financial Services Industry
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      Simons, Robert L. "Codman & Shurtleff, Inc.: Planning and Control System." Harvard Business School Case 187-081, May 1987. (Revised February 2000.)
      • 1987
      • Article

      Accounting Control Systems and Business Strategy: An Empirical Analysis

      By: R. Simons
      Keywords: Accounting; System; Business Strategy
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      Simons, R. "Accounting Control Systems and Business Strategy: An Empirical Analysis." Accounting, Organizations and Society 12, no. 4 (1987): 357–374.
      • November 1986 (Revised December 1992)
      • Case

      Kentucky Fried Chicken (Japan) Ltd.

      By: Christopher A. Bartlett
      Describes the internationalization of the Kentucky Fried Chicken (KFC) fast food chain, focusing on KFC's entry into Japan. An entrepreneurial country general manager, Lou Weston, battles numerous problems to establish the business and is eventually highly successful.... View Details
      Keywords: Business Subsidiaries; Entrepreneurship; Globalized Economies and Regions; Governing Rules, Regulations, and Reforms; Policy; Market Entry and Exit; Strategic Planning; Agency Theory; Perspective; Corporate Strategy; Food and Beverage Industry; Japan
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      Bartlett, Christopher A. "Kentucky Fried Chicken (Japan) Ltd." Harvard Business School Case 387-043, November 1986. (Revised December 1992.)
      • April 1985 (Revised October 1988)
      • Case

      Everest Computer (A): The Development of the SuperMOS Process

      By: Kim B. Clark
      The research and development lab at the semiconductor development and manufacturing facility of a computer systems manufacturer has embarked on a radically improved semiconductor manufacturing process for application in a new computer system. The case offers a detailed... View Details
      Keywords: Factories, Labs, and Plants; Governance Controls; Production; Research and Development; Hardware; Semiconductor Industry
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      Clark, Kim B. "Everest Computer (A): The Development of the SuperMOS Process." Harvard Business School Case 685-085, April 1985. (Revised October 1988.)
      • October 1984
      • Background Note

      Goals: The Problem of Balancing Multiple Constituencies

      By: Joseph L. Badaracco Jr. and Richard R. Ellsworth
      Keywords: Goals and Objectives; Problems and Challenges; Balance and Stability
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      Badaracco, Joseph L., Jr., and Richard R. Ellsworth. "Goals: The Problem of Balancing Multiple Constituencies." Harvard Business School Background Note 385-187, October 1984.
      • May 1982 (Revised June 1982)
      • Case

      Air Traffic Controllers

      By: Michael Beer
      On August 3, 1981 President Ronald Reagan terminated 12,000 air traffic controllers, members of the Professional Air Traffic Controllers Organization, for violating their no-strike oath. Provides background on the human resources policies and practices of the Federal... View Details
      Keywords: Resignation and Termination; Labor and Management Relations; Government and Politics; Labor Unions; Negotiation; Employees; Air Transportation Industry; United States
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      Beer, Michael. "Air Traffic Controllers." Harvard Business School Case 482-056, May 1982. (Revised June 1982.)
      • 1979
      • Article

      Approximating the Efficiency Gain of Tax Reforms

      By: Jerry R. Green and Eytan Sheshinski
      Proper analysis of tax reform requires evaluation of the welfare effects induced by a change from one tax system to another. We present two methods for estimating these changes using only local information pertaining to an initial equilibrium with distortive taxes. It... View Details
      Keywords: Taxation; Governing Rules, Regulations, and Reforms; Change; Analysis
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      Green, Jerry R., and Eytan Sheshinski. "Approximating the Efficiency Gain of Tax Reforms." Journal of Public Economics 11, no. 2 (1979): 179–195.
      • June 1977 (Revised September 1992)
      • Case

      Sorenson Research Co. (Abridged)

      By: Steven C. Wheelwright
      Presents the issues facing a high volume, high margin (but lightweight) medical products business. The company is trying to improve its inventory control to reduce inventory investment and improve service. The present multi-site inventory system is described and major... View Details
      Keywords: Business Earnings; Investment; Volume; Service Delivery; Supply Chain; Performance Improvement; Medical Devices and Supplies Industry
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      Wheelwright, Steven C. "Sorenson Research Co. (Abridged)." Harvard Business School Case 677-257, June 1977. (Revised September 1992.)
      • June 1977 (Revised May 1997)
      • Case

      University of Trent

      By: Regina E. Herzlinger
      Focuses on two issues: 1) technical systems that can be employed in nonprofit organizations for control and motivational purposes. Systems discussed range from payroll monitoring systems to zero-base budgeting and 2) the managerial environment needed for serious... View Details
      Keywords: Information Technology; Motivation and Incentives; Business or Company Management; Nonprofit Organizations; Governance Controls; Education Industry
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      Herzlinger, Regina E. "University of Trent." Harvard Business School Case 177-245, June 1977. (Revised May 1997.)
      • August 1974 (Revised November 1974)
      • Case

      Reynolds Construction Company

      By: Paul W. Marshall
      Deals with the use of critical path method for the construction of remote control building, which is part of a water purification system. Discusses the necessity of determining the shortest possible time in which a job could be done without spending more money. Case... View Details
      Keywords: Buildings and Facilities; Construction; Cost Management; Time Management; Wastes and Waste Processing; System; Construction Industry
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      Marshall, Paul W. "Reynolds Construction Company." Harvard Business School Case 675-017, August 1974. (Revised November 1974.)
      • March 1974 (Revised June 1995)
      • Case

      First National City Bank Operating Group (B)

      By: Jay W. Lorsch
      Growth in demands on the bank's "back office" required a totally new approach to management. New stress on systems orientation, objectives, measurement, process design and control has resulted in lower costs, fewer people, and higher quality. Also resulted in fear,... View Details
      Keywords: Change Management; Transition; Banks and Banking; Management Practices and Processes; Managerial Roles; Production; Outcome or Result; Banking Industry
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      Lorsch, Jay W. "First National City Bank Operating Group (B)." Harvard Business School Case 474-166, March 1974. (Revised June 1995.)
      • Forthcoming
      • Article

      Achieving Epilepsy Care for All: Ecosystem-Based Transformation

      By: Susanna Gallani, Bernice Martin Lee and Lidia M. V. R. Moura
      Epilepsy exemplifies many of the systemic challenges of modern health care— fragmented care delivery, inequitable access, financial strain, and so on. The current “system of systems” (SoS) structure of U.S. health care fosters siloed operations among its member systems... View Details
      Keywords: Healthcare Delivery; Epilepsy; Seizures; Health Care and Treatment; Health Disorders; Equality and Inequality; Framework; Service Delivery
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      Gallani, Susanna, Bernice Martin Lee, and Lidia M. V. R. Moura. "Achieving Epilepsy Care for All: Ecosystem-Based Transformation." Epilepsia (forthcoming). (Pre-published online April 4, 2025.)
      • Research Summary

      Corporate Governance and International Competitiveness

      By: W. Carl Kester
      W. Carl Kester's research involves comparisons of national or broad regional systems of corporate governance (e.g., German, Japanese, Anglo-American), and the influence these systems exert on corporate investment and international competitiveness. Kester has found... View Details
      • Research Summary

      Cost Management and Management Control Systems in Hospitals

      By: V.G. Narayanan

       Hospitals tend not to have very good cost accounting and control systems. More broadly,  there is enormous opportunity for managing costs and aligning incentives in the health care industry. I am studying how cost accounting methods can be used to... View Details

      • Teaching Interest

      Executive Education: Finance for Senior Executives

      By: Malcolm P. Baker

      Finance for Senior Executives provides the frameworks to strategically use financial resources and position your company for future success. By examining corporate finance from both internal and external perspectives, this HBS Executive Education View Details

      • Teaching Interest

      Financial Reporting and Control

      By: Paul M. Healy
      Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective... View Details
      • Teaching Interest

      Financial Reporting and Control

      By: Suraj Srinivasan

      Financial Reporting and Control (FRC) covers topics about how managers can design and use performance measurement systems for external reporting and internal management to build more effective organizations. Throughout their careers, business leaders are required to... View Details

      Keywords: Financial Reporting
      • Research Summary

      Land in China's Political Economy

      By: Meg Rithmire

      Land Bargains and Chinese Capitalism: The Politics of Property Rights under Reform

      Published October 2015

      China since the 1980s has been the scene of unprecedented efforts at urban construction and growth, even in the absence of privatization... View Details

      • Research Summary

      Management Control Systems in Multiunit Companies

      By: Tatiana Sandino

      Professor Sandino conducts research on early-stage multiunit companies that introduce management control systems to help maintain operations, as well as company culture, as they grow, but also to enable adaptation to the different markets that they serve. Building... View Details

      • Research Summary

      Managing in an Information Age

      By: Lynda M. Applegate
      Lynda M. Applegate's research focuses on the influence of information technology on markets and organizations. Her findings on the evolution of electronic commerce and on the role of information technology as an enabler of flexible and adaptive ... View Details
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