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Show Results For
- All HBS Web
(7,390)
- People (11)
- News (2,032)
- Research (4,433)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,369)
- June 2025
- Technical Note
Fair Value Accounting for Debt Securities and Loan Assets
- April 1983
- Background Note
Accounting When Prices are Changing (with some Simple Illustrations)
By: William J. Bruns Jr.
Bruns, William J., Jr. "Accounting When Prices are Changing (with some Simple Illustrations)." Harvard Business School Background Note 183-205, April 1983.
- June 2002
- Article
R&D Accounting and the Tradeoff between Relevance and Objectivity
By: P. M. Healy
Healy, P. M. "R&D Accounting and the Tradeoff between Relevance and Objectivity." Journal of Accounting Research 40, no. 3 (June 2002): 677, 34 pgs.
- 12 May 2021
- Working Paper Summaries
Accounting for Product Impact in the Water Utilities Industry
Keywords: by George Serafeim and Katie Trinh
- September 2019 (Revised February 2024)
- Teaching Note
Accounting Fraud at Tesco Stores (A), (B), & (C)
By: Jonas Heese and Suraj Srinivasan
Teaching Note for HBS Nos. 120-032, 120-033, and 120-034. View Details
- December 2016
- Teaching Note
Accounting for the iPhone Upgrade Program (A) and (B)
By: Jonas Heese, Krishna G. Palepu and H. David Sherman
Teaching Note for HBS Nos. 117-020 and 117-039. View Details
- 2006
- Working Paper
Placing the Normative Logics of Accountability in 'Thick' Perspective
By: Alnoor Ebrahim
Ebrahim, Alnoor. "Placing the Normative Logics of Accountability in 'Thick' Perspective." Hauser Center for Nonprofit Organizations Working Paper, No. 33.2, January 2006.
- February 1978 (Revised September 1986)
- Case
AT&T -- Long Lines Department National Account Selling (A)
Shapiro, Benson P. "AT&T -- Long Lines Department National Account Selling (A)." Harvard Business School Case 578-119, February 1978. (Revised September 1986.)
- 13 Jan 2025
- Podcast
V.G. Narayanan on How Accounting Connects the Business World
In this episode of The Parlor Room podcast, host Chris Linnane sits down with Harvard Business School Professor V.G. Narayanan, senior associate dean for HBS Online and Executive Education, an expert in financial accounting, to explore the essential role of financial... View Details
- 24 Nov 2020
- Working Paper Summaries
Accounting for Product Impact in the Consumer Finance Industry
- 2013
- Chapter
Vietnam through Chinese Eyes: Divergent Accountability in Single-Party Regimes
By: Regina Abrami, Edmund Malesky and Yu Zheng
Abrami, Regina, Edmund Malesky, and Yu Zheng. "Vietnam through Chinese Eyes: Divergent Accountability in Single-Party Regimes." Chap. 9 in Why Communism Did Not Collapse: Understanding Authoritarian Regime Resilience in Asia and Europe, edited by Martin Dimitrov, 237–275. Cambridge University Press, 2013.
- January 2005
- Article
Accountability in Hong Kong: Transiting from Colony to Democracy
By: Dutch Leonard and Thomas Axworthy
- April 17, 2001
- Article
SEC 2000 10-K Accounting Deficiency Review Step-Up and Focus Highlighted
By: David F. Hawkins
Hawkins, David F. "SEC 2000 10-K Accounting Deficiency Review Step-Up and Focus Highlighted." Accounting Bulletin, no. 97 (April 17, 2001).
- September 2005 (Revised July 2006)
- Case
Accounting for Pensions and Employee Benefits at Ford and Toyota
Uses Ford's and Toyota's financial statements to familiarize students with the information provided in pension footnotes. Allows students to combine that information with other financial statement information to create a greater understanding of the costs of each... View Details
Miller, Gregory S., Douglas Skinner, and Laura Donohue. "Accounting for Pensions and Employee Benefits at Ford and Toyota." Harvard Business School Case 106-021, September 2005. (Revised July 2006.)
- 1988
- Chapter
Originality in Management Accounting Systems: Field Studies of the Processes
By: Robert S. Kaplan
Kaplan, Robert S. "Originality in Management Accounting Systems: Field Studies of the Processes." In New Directions in Creative and Innovative Management, edited by Y. Ijiri and R. L. Kuhn, 103–114. Cambridge, MA: Ballinger Publishing Company, 1988.
- March 1996
- Article
Read 1995 Annual Reports with an Eye to Accounting Changes
By: David F. Hawkins
Hawkins, David F. "Read 1995 Annual Reports with an Eye to Accounting Changes." Accounting Bulletin, no. 37 (March 1996).
- August 1996
- Case
Appliance Company: Accounting for Bad Debt and Warranty Service Costs
By: David F. Hawkins
Keywords: Accounting
Hawkins, David F. "Appliance Company: Accounting for Bad Debt and Warranty Service Costs." Harvard Business School Case 197-005, August 1996.
- 2014
- Article
The Governance of Social Enterprises: Mission Drift and Accountability Challenges in Hybrid Organizations
By: Alnoor Ebrahim, Julie Battilana and Johanna Mair
We examine the challenges of governance facing organizations that pursue a social mission through the use of market mechanisms. These hybrid organizations, often referred to as social enterprises, combine aspects of both charity and business at their core. In this... View Details
Keywords: Governance; Hybrid Organizations; Nonprofit; Performance Measurement; Legal Form; Agency Theory; Stakeholder Management; Mission and Purpose; Social Enterprise; Corporate Accountability
Ebrahim, Alnoor, Julie Battilana, and Johanna Mair. "The Governance of Social Enterprises: Mission Drift and Accountability Challenges in Hybrid Organizations." Research in Organizational Behavior 34 (2014): 81–100.