Publications

01 Jan 1979
Conference Presentation

Developing a Financial Planning Model for An Analytic Review: A Feasibility Study

Keywords: Financial Strategy; Management Analysis, Tools, and Techniques

1999
Working Paper

Social Enterprise Series No.11 - Strategic Performance Measurement in Non-Profit and Governmental Organizations

08 Jul 2014
First Look

plans-epitomized by the ubiquitous 401(k)-which transfer the investment risk from the company to the employee. With that transfer has come a dangerous shift in investment focus, argues Nobel Laureate Robert... View Details

Keywords: Carmen Nobel

1983
Chapter

Statistical Methods for Auditing and Accounting

Keywords: Accounting; Accounting Audits; Mathematical Methods

1980
Chapter

Should Accounting Standards be Set inthe Public or Private Sector?

Keywords: Accounting; Standards; Public Sector; Private Sector; Decision Making

1987
Introduction

The Role of Field Studies in Accounting Research and the Development of Accounting

Keywords: Accounting

April 1998 (Revised May 1998)
Background Note

Investing to Develop Future Capabilities

Keywords: Investment

Find at Harvard

October 1997
Teaching Note

United Way of Southeastern New England (UWSENE) TN

Teaching Note for (9-197-036). View Details

Keywords: United States

June 1997 (Revised May 1998)
Case

Mobil USM&R (A2)

Second of a two-part case on the development and use of a Balanced Scorecard (BSC) at Mobil's US Marketing and Refining Division. This case describes the completed BSC, and how this was linked to the BSCs of the independent business units and the internal service... View Details

Keywords: Balanced Scorecard; Performance Evaluation; Management Teams; Management Practices and Processes; Executive Compensation; Motivation and Incentives; Corporate Strategy; Energy Industry; Mining Industry; United States

March 1997 (Revised June 1999)
Background Note

Using Activity-Based Costing with Budgeted Expenses and Practical Capacity

Describes how activity-based costing (ABC) should be applied with: 1) budgeted, not historical, expenses and 2) assigning the costs of capacity resources. View Details

Keywords: Cost Accounting; Activity Based Costing and Management; Budgets and Budgeting

September 1996 (Revised September 1999)
Case

Mobil USM&R (A): Linking the Balanced Scorecard

The CEO of the marketing and refining division of a major oil company is in the midst of implementing a profit turnaround. He transforms the strongly centralized, functionally-organized division into 17 independent business units and 14 internal service companies. The... View Details

Keywords: Organizational Change and Adaptation; Measurement and Metrics; Management Practices and Processes; Organizational Design; Balanced Scorecard; Corporate Strategy; Mining Industry; Energy Industry

April 1995 (Revised April 1995)
Case

Pillsbury: Customer Driven Reengineering

Pillsbury is transforming itself from an integrated producer of flour and bakery products to a value-added supplier of premium branded products. After initial successes applying activity-based costing to manufacturing operations, two senior executives decide to... View Details

Keywords: Organizational Change and Adaptation; Production; Cost Management; Activity Based Costing and Management; Customer Value and Value Chain; Food and Beverage Industry

1999
Chapter

Activity-Based Costing

Keywords: Activity Based Costing and Management

September 2013
Case

Boston Children's Hospital: Measuring Patient Costs (Abridged)

The case describes a pilot project on applying activity-based costing to measure the cost of treating patients. After an overview of Boston Children's Hospital and its local health care market environment, the case presents process maps and financial data relating to... View Details

Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management