Accounting - Publications - Faculty & Research

01 May 2019
News

Harvard exhibit details the rise and demise of Lehman Brothers

December 2022
Teaching Plan

JetBlue: Relevant Sustainability Leadership (A) & (B)

By: George Serafeim

Teaching Plan for HBS Case Nos. 118-030 and 119-044. View Details

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May 2018 (Revised July 2022)
Teaching Plan

JetBlue: Relevant Sustainability Leadership (A) & (B)

By: George Serafeim and David Freiberg

Teaching Note for HBS No. 118-030. View Details

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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

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30 Oct 2007
First Look

First Look: October 30, 2007

allocation, and accountability and performance improvement systems to support an overarching strategy. This central idea provides a valuable conceptual framework for current and future school leaders. The case studies presented in... View Details

Keywords: Sean Silverthorne

30 Oct 2005
Research & Ideas

Tuning Jobs to Fit Your Company

exhibit "The Four Spans" provides a summary.) The span of control. The first span defines the range of resources—not only people but also assets and infrastructure—for which a manager is given decision rights. These are also the resources whose performance... View Details

Keywords: by Robert Simons

Web

3.6 VA Benefits | MBA

Enrollment prior to term start. Covered individuals will see the amount anticipated from the VA on their student account in the form of Anticipated Aid for Chapter 33 or a third-party deferment for Chapter 31. Harvard University will not... View Details

01 Jun 2002
News

News in the News Biz

turns down,” he wrote. But such layoffs, he warned, should take into account the paper's unique contribution to its readers. Bower advised most local papers to save money by not sending reporters into the field to cover national and... View Details

10 Jun 2015
Research & Ideas

The Transparency Revolution in Corporate Reporting

decipher what kind of company they are buying into. The Sustainability Accounting Standards Board (SASB) is an NGO established in 2011 with designs on cutting through that noise. Much the way the Financial View Details

Keywords: Re: George Serafeim

2022
Case

Interface: The Journey Toward Carbon Negative

By: Andrew J. Hoffman

Interface has been a leading innovator in the carpet industry, specializing in the manufacturing of carpet tiles for commercial flooring. This case describes the history, context, and technology behind the company's development of its newest sustainable... View Details

Keywords: Corporate Social Responsibility and Impact; Innovation and Invention; Environmental Sustainability; Environmental Accounting

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December 2012 (Revised October 2013)
Case

Developing the Materiality Matrix at Telefónica

By: Robert G. Eccles, George Serafeim and Asun Cano-Escoriaza

Telefónica, one of the largest telecommunication companies in the world and headquartered in Spain, has been issuing a corporate sustainability report since 2002. In its 2011 Sustainability report, the company included a "materiality matrix," and was one of only five... View Details

Keywords: Sustainability; Sustainability Reporting; Sustainable Strategy; CSR; Corporate Social Responsibility; Communication Technology; Environmental Accounting; Corporate Social Responsibility and Impact; Environmental Sustainability; Telecommunications Industry; Spain

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October 2008
Article

The Effect of Macro Information Environment Change on the Quality of Management Earnings Forecasts

The 1990s were characterized by substantial increases in the performance of and investor reliance on financial analysts. Because managers possess superior private information and issue forecasts to align investors' expectations with their own, we predict that... View Details

Keywords: Information; Performance Expectations; Earnings Management; Financial Reporting; Forecasting and Prediction

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June 1999 (Revised August 2004)
Case

NFL-Network Television Contracts, 1998-2005, The

By: Stephen A. Greyser

The National Football League (NFL) is negotiating its next round of national television contracts with its broadcast and cable TV partners. The revenues from these contracts constitute a major source of income for the individual NFL teams. The case provides information... View Details

Keywords: History; Rights; Contracts; Business Earnings; Negotiation; Partners and Partnerships; Budgets and Budgeting; Entertainment and Recreation Industry

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02 Feb 2011
Working Paper Summaries

Lawful but Corrupt: Gaming and the Problem of Institutional Corruption in the Private Sector

Keywords: by Malcolm S. Salter; Financial Services

08 May 2008
Working Paper Summaries

Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry

Keywords: by Dennis Campbell, Srikant M. Datar & Tatiana Sandino; Retail; Food & Beverage

August 1996 (Revised May 1997)
Case

First Investments, Inc.: Analysis of Financial Statements

By: David F. Hawkins

A summer intern is asked to perform a financial value analysis of a company's financial report for the period 1987-1994. View Details

Keywords: Analysis; Financial Statements

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January 1996
Background Note

Financial Reporting and Control: A Course for Managers

By: William J. Bruns Jr. and Donella Rapier

Keywords: Financial Reporting; Management

Citation

Find at Harvard

Guest Column

In This Corner, DJSI; and in This Corner, Materiality. Ding!

By: Robert G. Eccles and Tim Youmans

Keywords: Sustainability Reporting; Integrated Corporate Reporting

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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

Keywords: Accounting; Management Systems

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