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  • 17 Sep 2007
  • Working Paper Summaries

Evidence on the Effects of Unverifiable Fair-Value Accounting

Keywords: by Karthik Ramanna & Ross L. Watts
  • 2023
  • Working Paper

Accounting for Carbon Offsets – Establishing the Foundation for Carbon-Trading Markets

By: Robert S. Kaplan, Karthik Ramanna and Marc Roston
Tackling climate change requires reductions in current and future greenhouse gas (GHG) emissions as well as the removal of existing GHG from the atmosphere. Carbon-offset producers purport to provide such removals. But poor measurement practices and inadequate controls... View Details
Keywords: Carbon Offsetting; Climate Change; Environmental Regulation; Corporate Accountability
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  • 2007
  • Working Paper

Accountability in Complex Organizations: World Bank Responses to Civil Society

By: Alnoor Ebrahim and Steve Herz
Civil society actors have been pushing for greater accountability of the World Bank for at least three decades. This paper outlines the range of accountability mechanisms currently in place at the World Bank along four basic levels: (1) staff, (2) project, (3) policy,... View Details
Keywords: Corporate Accountability; Corporate Governance; Governing and Advisory Boards; Compensation and Benefits; Business and Community Relations; Social Enterprise; Motivation and Incentives
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  • 24 Sep 2018
  • Research & Ideas

How Cost Accounting is Improving Healthcare in Rural Haiti

was co-authored by Dr. Mahek A. Shah, a senior researcher and senior project leader at Harvard Business School, and Robert S. Kaplan, the Marvin Bower Professor of Leadership Development, Emeritus, at HBS. Kaplan helped create the cost View Details
Keywords: by Carmen Nobel; Health
  • 14 Nov 2007
  • Working Paper Summaries

Accountability in Complex Organizations: World Bank Responses to Civil Society

Keywords: by Alnoor S. Ebrahim & Steve Herz
  • Web

Financial Accounting Online Course | HBS Online

Highlights Starting a Business Receiving Payments in Advance Accounting Principles and Rules Show Hide Details Concepts Accounting Equation Components View Details
  • 26 Jul 2013
  • Working Paper Summaries

Accountability of Independent Directors-Evidence from Firms Subject to Securities Litigation

Keywords: by Francois Brochet & Suraj Srinivasan
  • 01 Jan 2015
  • Working Paper Summaries

Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules

Keywords: by Abigail M. Allen & Reining Petacchi
  • Web

Accounting & Management Curriculum - Faculty & Research

this course provides a broad view of how accounting contributes to an organization. Students will gain: An understanding of the concepts and language of accounting so it can be... View Details
  • 09 Dec 2002
  • Research & Ideas

Most Accountants Aren’t Crooks—Why Good Audits Go Bad

The Sarbanes-Oxley Act of 2002, signed into law last July, is the government's response to a series of financial reporting scandals that rocked investors. Among other measures the law offers up stiff criminal penalties for accounting... View Details
Keywords: by Max H. Bazerman, George Loewenstein & Don A. Moore; Accounting; Accounting
  • 19 Aug 2011
  • Working Paper Summaries

The Globalization of Corporate Environmental Disclosure: Accountability or Greenwashing?

Keywords: by Christopher Marquis & Michael W. Toffel
  • 2016
  • Book

An Easy Introduction to Financial Accounting: A Self-Study Guide

By: V.G. Narayanan
This book is a self-study guide written for someone who wishes to teach themselves basic financial accounting. It is based on a course by the same author that has been successfully completed by thousands of students worldwide. It explains concepts in simple language... View Details
Keywords: Financial Accounting; Introduction To Financial Accounting; HBX; HBX CORe; HBX CORe Financial Accounting; Introduction To Accounting; Accounting
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  • Article

We Need Better Carbon Accounting. Here's How to Get There.

By: Robert S. Kaplan and Karthik Ramanna
Any effective system of greenhouse gas (GHG) accounting needs to measure each company’s supply-chain carbon impacts accurately. Such information would provide visibility and incentives for the company to make more climate-friendly product-specification and purchasing... View Details
Keywords: Accounting; Greenhouse Gas Emissions; GHG; Carbon Accounting; Environmental Accounting; Environmental Management; Governing Rules, Regulations, and Reforms; Supply Chain
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  • 12 Oct 2007
  • Working Paper Summaries

Mental Accounting and Small Windfalls: Evidence from an Online Grocer

Keywords: by Katherine L. Milkman, John Beshears, Todd Rogers & Max H. Bazerman
  • 03 Nov 2003
  • What Do You Think?

Can Investors Have Too Much Accounting Transparency?

Summing Up Basic conclusions that can be drawn from responses to this month's column are that it may or may not be useful to try to legislate accounting transparency. But such efforts address symptoms, not... View Details
Keywords: by James Heskett
  • Article

Normative Judgments and Individual Essence

By: Julian De Freitas, Kevin P. Tobia, George E. Newman and Joshua Knobe
A growing body of research has examined how people judge the persistence of identity over time—that is, how they decide that a particular individual is the same entity from one time to the next. While a great deal of progress has been made in understanding the types... View Details
Keywords: Concepts; Essentialism; Normative Factors; Persistence; True Self; Morality; Identity; Moral Sensibility; Perception
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  • 01 Jun 2003
  • News

New Course on Leadership, Values, and Corporate Accountability

and the addition of new content to an existing course, as well as some streamlining of other offerings. The new course, which will be offered in 25-30 sessions, will focus on leader-ship, values, and corporate accountability. It will provide a View Details
Keywords: Colleges, Universities, and Professional Schools; Educational Services
  • 24 Apr 2008
  • Working Paper Summaries

Bank Accounting Standards in Mexico: A Layman’s Guide to Changes 10 Years after the 1995 Bank Crisis

Keywords: by Gustavo A. Del Angel, Stephen Haber & Aldo Musacchio; Banking
  • 03 Feb 2010
  • Working Paper Summaries

Accountability and Control as Catalysts for Strategic Exploration and Exploitation: Field Study Results

Keywords: by Robert L. Simons
  • Web

Leadership, Ethics, and Corporate Accountability Course | HBS Online

balancing value creation for investors with accountability to other constituencies. Highlights What Can We Learn Briefing on Wilder's Plan Show Hide Details Concepts Theranos: Where Does the Responsibility... View Details