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  • All HBS Web  (3,819)
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← Page 23 of 3,819 Results →
  • September 2019 (Revised December 2023)
  • Case

Accounting Fraud at Tesco Stores (A)

By: Jonas Heese, Suraj Srinivasan and Julia Kelley
This case describes the accounting fraud at Tesco Stores Limited (TSL), which was discovered by a senior accountant in TSL’s finance department. The accountant was concerned about TSL’s handling of commercial income, which, according to the accountant, overstated... View Details
Keywords: Accounting; Crime and Corruption; Organizational Culture; Corporate Accountability
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Heese, Jonas, Suraj Srinivasan, and Julia Kelley. "Accounting Fraud at Tesco Stores (A)." Harvard Business School Case 120-032, September 2019. (Revised December 2023.)
  • March 2024
  • Case

ixigo

By: Ranjay Gulati and Rachna Tahilyani
Ixigo is India’s second-largest online travel aggregator (OTA) and the market leader among private train OTAs. It has overcome numerous near-death crises to emerge as a customer-centric, profitable firm. It aspires to become the leading OTA in the next billion Internet... View Details
Keywords: Initial Public Offering; Profit; Growth and Development; Product Positioning; Travel Industry; India
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Gulati, Ranjay, and Rachna Tahilyani. "ixigo." Harvard Business School Case 424-059, March 2024.
  • 02 Apr 2015
  • Research & Ideas

Digital Initiative Summit: Big Messages, Small Screens, Many Choices

comScore. Apps suck up the majority of that time. In fact, app usage alone comprises 52 percent of total digital media engagement, according to comScore. So how do companies profit from the fact that mobile users are more engaged than... View Details
Keywords: by Carmen Nobel; Advertising
  • Jan 08 2019
  • Testimonial

Pursuing Organizational Excellence

  • 2025
  • Working Paper

Blockchain-Induced Supply Chain Transparency and Firm Performance: The Role of Capacity Utilization

By: ShinWoo Lee Lee, Jedson Pinto, Daniel Rabetti and Gil Sadka
This study empirically investigates how blockchain adoption affects firm profitability. Employing a quasi-experimental design triggered by regulatory changes across the United States, we provide novel empirical evidence to recent theory, proposing that blockchain... View Details
Keywords: Blockchain; Supply Chain; Technology Adoption; Profit; Governing Rules, Regulations, and Reforms; United States
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Lee, ShinWoo Lee, Jedson Pinto, Daniel Rabetti, and Gil Sadka. "Blockchain-Induced Supply Chain Transparency and Firm Performance: The Role of Capacity Utilization." Working Paper, February 2025.
  • 2010
  • Book

The New Science of Retailing: How Analytics Are Transforming the Supply Chain and Improving Performance

By: Marshall Fisher and Ananth Raman
Retailers today are drowning in data but lacking in insight: They have huge volumes of information at their disposal. But they're unsure of how to sort through it and use it to make smart decisions. The result? They're struggling with profit-sapping supply chain... View Details
Keywords: Profit; Knowledge Use and Leverage; Logistics; Supply Chain Management; Mathematical Methods; Retail Industry
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Fisher, Marshall, and Ananth Raman. The New Science of Retailing: How Analytics Are Transforming the Supply Chain and Improving Performance. Harvard Business Press, 2010.
  • 18 Oct 2018
  • Research & Ideas

How to Use Free Shipping as a Competitive Weapon

ablokhin Free shipping is an increasingly important tool in the online retailer's marketing arsenal, but few sellers understand the intricacies of the strategy and are leaving significant profits on the table, new research suggests.... View Details
Keywords: by Kristen Senz; Retail
  • September 1986 (Revised April 1990)
  • Case

Mueller-Lehmkuhl GmbH

Mueller-Lehmkuhl sells apparel fasteners and rents attaching machines. It views these two products as effectively a single item and prices them accordingly, the fasteners at high profit and its attaching machines at a loss. The cost system allocates the cost of the... View Details
Keywords: Cost Accounting; Profit; Manufacturing Industry; Apparel and Accessories Industry; Japan; Germany
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Cooper, Robin. "Mueller-Lehmkuhl GmbH." Harvard Business School Case 187-048, September 1986. (Revised April 1990.)
  • Mar 2012
  • Article

Why U.S. Competitiveness Matters to All of Us

The world is interdependent, and the U.S. economy is still too large for anyone to profit from a rapid decline in its well-being. View Details
  • October 1994
  • Case

Olympus Optical Company, Ltd. (B): Functional Group Management

Documents the emergence of the functional group management system at Olympus's camera manufacturing facility. This system increases the pressure on the work force to decrease costs and improve output by treating the facility's 10 autonomous groups as profit centers,... View Details
Keywords: Cost Management; Performance Improvement; Manufacturing Industry; Japan
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Cooper, Robin. "Olympus Optical Company, Ltd. (B): Functional Group Management." Harvard Business School Case 195-073, October 1994.
  • March 2007 (Revised August 2014)
  • Case

Survey Masters LLC (A)

By: William J. Bruns
Partners in a service firm are reviewing results for 2006, wondering whether large or small projects are more profitable. Present reports make small projects look more profitable. However, activity-based accounting reveals that large projects are more profitable and... View Details
Keywords: Activity Based Costing and Management; Financial Reporting; Cost vs Benefits; Financial Strategy; Service Industry
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Bruns, William J. "Survey Masters LLC (A)." Harvard Business School Case 107-061, March 2007. (Revised August 2014.)
  • January 1975 (Revised September 1982)
  • Case

First Federal Savings (A)

By: Jay W. Lorsch
Raises questions about basing a reward system on profit and changing MBO indicators through time. View Details
Keywords: Motivation and Incentives; Compensation and Benefits; Banking Industry
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Lorsch, Jay W. "First Federal Savings (A)." Harvard Business School Case 475-072, January 1975. (Revised September 1982.)
  • February 1998 (Revised September 1998)
  • Case

Insteel Wire Products: ABM at Andrews

By: V.G. Narayanan and Ratna G. Sarkar
Insteel implements an activity-based costing (ABC) system in 1996. It finds pallet nails to be its most profitable product and decides to expand the number of cells making pallet nails from two to four. A repeat of the ABC study in 1997 shows pallet nails have become... View Details
Keywords: Cost Accounting; Expansion; Resource Allocation; Activity Based Costing and Management
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Narayanan, V.G., and Ratna G. Sarkar. "Insteel Wire Products: ABM at Andrews." Harvard Business School Case 198-087, February 1998. (Revised September 1998.)
  • October 1988 (Revised December 1989)
  • Case

Siemens Electric Motor Works (B): Pricing Interdivisional Sales

Examines Siemens' policy for pricing products transferred between the manufacturing and sales divisions of their Electric Motor Works, where both are profit centers. It is unique in that the organizational linkage between the product costing system and the transfer... View Details
Keywords: Production; Price; Organizational Structure; Profit; Business Processes; Manufacturing Industry
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Wruck, Karen. "Siemens Electric Motor Works (B): Pricing Interdivisional Sales." Harvard Business School Case 189-090, October 1988. (Revised December 1989.)
  • 02 Jun 2014
  • Research & Ideas

Secrets to a Successful Social Media Strategy

Why are people so drawn to social media? The question long haunted Mikolaj "Misiek" Piskorski and eventually led to his new book, A Social Strategy: How We Profit from Social Media. Drawing from years of research dating back to before... View Details
Keywords: by Carmen Nobel
  • April 2000 (Revised December 2001)
  • Case

AirTex Aviation

By: Brian J. Hall and Carleen Madigan
Two young and inexperienced MBAs buy a virtually bankrupt company. They design a decentralized control system organized around profit centers. As a case in control systems, there is ample detail for a discussion of design issues, control of independent profit centers,... View Details
Keywords: Air Transportation; Management Systems; Insolvency and Bankruptcy; Air Transportation Industry
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Hall, Brian J., and Carleen Madigan. "AirTex Aviation." Harvard Business School Case 800-269, April 2000. (Revised December 2001.)
  • September 1983
  • Case

Bennett, Strang & Farris

A law firm must decide how to split partnership profits among the partners. Issues of seniority versus performance, performance evaluation, and lack of consensus of values dominate the discussions. View Details
Keywords: Partners and Partnerships; Profit Sharing; Legal Services Industry
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Maister, David H. "Bennett, Strang & Farris." Harvard Business School Case 684-027, September 1983.
  • 02 Oct 2012
  • News

The Secrets to TripAdvisor's Impressive Scale

  • March 2019 (Revised May 2019)
  • Case

Philips Lighting: Light-as-a-Service

By: Mark R. Kramer, Thijs Geradts and Bhanuteja Nadella
As LEDs with a 25-year lifespan replace incandescent lightbulbs, Philips Lighting faced major disruption and began to explore a new shared value business model of selling light as a service. Although it offers better profit margins and a reduced environmental... View Details
Keywords: Disruptive Innovation; Business Model; Organizational Change and Adaptation; Competitive Strategy
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Kramer, Mark R., Thijs Geradts, and Bhanuteja Nadella. "Philips Lighting: Light-as-a-Service." Harvard Business School Case 719-446, March 2019. (Revised May 2019.)
  • Research Summary

The Corporate Governance Role of Taxes

Dyck introduces evidence that private benefits of control are higher in countries with poor tax enforcement and in ongoing work explores further this correlation using both theory and empirical work from the United States and Russia. This work illustrates that the... View Details
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