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  • All HBS Web  (7,390)
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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)
← Page 24 of 7,390 Results →
  • June 2025
  • Technical Note

Fair Value Accounting for Debt Securities and Loan Assets

By: Jung Koo Kang, Krishna G. Palepu and Charles CY Wang
Keywords: Fair Value Accounting; Debt Securities
Citation
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Kang, Jung Koo, Krishna G. Palepu, and Charles CY Wang. "Fair Value Accounting for Debt Securities and Loan Assets." Harvard Business School Technical Note 125-120, June 2025.
  • 23 Nov 2015
  • Working Paper Summaries

Self Control and Commitment: Can Decreasing the Liquidity of a Savings Account Increase Deposits?

Keywords: by John Beshears, James J. Choi, David Laibson, Brigitte C. Madrian, Christopher Harris & Jung Sakong; Banking
  • April 1983
  • Background Note

Accounting When Prices are Changing (with some Simple Illustrations)

By: William J. Bruns Jr.
Keywords: Accounting; Change; Price
Citation
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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
Keywords: Research and Development; Accounting
Citation
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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
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Heese, Jonas, and Suraj Srinivasan. "Accounting Fraud at Tesco Stores (A), (B), & (C)." Harvard Business School Teaching Note 120-035, September 2019. (Revised February 2024.)
  • 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
Citation
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Heese, Jonas, Krishna G. Palepu, and H. David Sherman. "Accounting for the iPhone Upgrade Program (A) and (B)." Harvard Business School Teaching Note 117-041, December 2016.
  • 2006
  • Working Paper

Placing the Normative Logics of Accountability in 'Thick' Perspective

By: Alnoor Ebrahim
Citation
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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)

By: Benson P. Shapiro
Keywords: Marketing; Communication; Strategy; Telecommunications Industry
Citation
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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

Keywords: by George Serafeim and Katie Trinh; Financial Services
  • 2013
  • Chapter

Vietnam through Chinese Eyes: Divergent Accountability in Single-Party Regimes

By: Regina Abrami, Edmund Malesky and Yu Zheng
Keywords: Government and Politics; Perception; Governance; China
Citation
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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
Keywords: Change; Government and Politics; Hong Kong
Citation
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Leonard, Dutch, and Thomas Axworthy. "Accountability in Hong Kong: Transiting from Colony to Democracy." Canada in Asia (January 2005).
  • April 17, 2001
  • Article

SEC 2000 10-K Accounting Deficiency Review Step-Up and Focus Highlighted

By: David F. Hawkins
Keywords: Governance; Accounting
Citation
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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
Keywords: Accounting; Compensation and Benefits; Auto Industry
Citation
Educators
Purchase
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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
Keywords: Accounting; Innovation and Management
Citation
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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
Keywords: Accounting; Annual Reports
Citation
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Hawkins, David F. "Read 1995 Annual Reports with an Eye to Accounting Changes." Accounting Bulletin, no. 37 (March 1996).
  • 1981
  • Chapter

The Impact of Management Accounting Research on Policy and Practice

By: Robert S. Kaplan
Keywords: Accounting; Research; Management Practices and Processes
Citation
Related
Kaplan, Robert S. "The Impact of Management Accounting Research on Policy and Practice." In The Impact of Accounting Research on Policy and Practice, edited by John W. Buckley. Arthur Young Professors' Roundtable, 1981.
  • August 1996
  • Case

Appliance Company: Accounting for Bad Debt and Warranty Service Costs

By: David F. Hawkins
Keywords: Accounting
Citation
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Related
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
Citation
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Related
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.
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