Publications

Teaching Interest

Financial Reporting and Control

By: Suraj Srinivasan

Financial Reporting and Control (FRC) covers topics about how managers can design and use performance measurement systems for external reporting and internal management to build more effective organizations. Throughout their careers, business leaders are required to... View Details

Keywords: Financial Reporting

September 2006
Tutorial

Internal Control Process - Online Tutorial

By: David F. Hawkins

Introduces the Internal Control Process by detailing its five components: 1) the internal control environment, 2) risk assessment, 3) internal control activities, 4) information and communications, and 5) monitoring. Includes multiple review exercises throughout the... View Details

Keywords: Accounting; Communication; Assets; Governance Compliance; Governance Controls; Policy; Information; Code Law; Risk Management; System; Online Technology

July 2010 (Revised December 2011)
Case

Controlling Hot Money

By: Robert C. Pozen

The manager of the Japan Equities Fund is faced with an increase in "hot money" moving quickly in and out of the Fund. This short-term trading is an attempt to take advantage of the difference between the closing times of the Tokyo and New York Stock Exchanges. The CFO... View Details

Keywords: Stocks; International Finance; Investment Funds; Governing Rules, Regulations, and Reforms; Market Timing; Market Transactions; Financial Services Industry; New York (city, NY)

January 11, 2003
Article

Remote Control Tax

By: Mihir A. Desai

Keywords: Taxation

Read Now

15 Mar 2018
Working Paper Summaries

Targeted Price Controls on Supermarket Products

Keywords: by Alberto Cavallo and Diego Aparicio; Food & Beverage

Teaching Interest

Finance Reporting and Control

Financial Reporting and Control (FRC) is a course about how leaders can design and use performance measurement systems to build more effective organizations. Throughout their careers, business leaders are required to... View Details

January 1983 (Revised June 1993)
Case

Controlling International Oil--1920-74

By: George C. Lodge

Keywords: Governance; Business and Government Relations; Energy Industry

July 2024
Technical Note

Version Control and Web Deployment

By: Michael Parzen and Jo Ellery

This note introduces version control using Git and GitHub, with an example covering how to make simple web applications. View Details

Keywords: Applications and Software

November 1992 (Revised January 2002)
Case

Process Control at Polaroid (A)

By: H. Kent Bowen and Steven C. Wheelwright

Describes the initial efforts at a film production plant to shift from a traditional QC inspection mentality to a worker-based process control mentality. Students can prepare SPC charts, propose actions needed, and combine steps into an overall action plan. View Details

Keywords: Management Systems; Operations; Quality; Factories, Labs, and Plants; Business Processes; Change Management; Consumer Products Industry; Manufacturing Industry

October 1991 (Revised September 1998)
Case

Maxwell Appliance Controls

By: Robert S. Kaplan

A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details

Keywords: Activity Based Costing and Management; Management Teams; Quality; Performance Improvement; Organizational Culture; Problems and Challenges; Production; Manufacturing Industry

January 1984
Background Note

Just-in-Time Production Controlled by Kanban

Describes the method of control of repetitive manufacturing as used at Toyota by Just-in-Time and Kanban. The objective is to facilitate an understanding of how the method works and its rationale. View Details

Keywords: Production; Business Processes

November 2013 (Revised November 2014)
Case

Infection Control at Massachusetts General Hospital

By: Robert S. Huckman and Nikolaos Trichakis

The case explores the challenges facing Massachusetts General Hospital concerning the adoption of a new infection control policy, which promises to improve operational performance, patient safety, and profitability. The new policy requires coordination between... View Details

Keywords: Safety; Organizational Change and Adaptation; Integration; Health Care and Treatment; Policy; Health Industry; Boston

Article

Disagreement and the Allocation of Control

By: Eric J. Van den Steen

This article studies the allocation of control when there is disagreement—in the sense of differing priors—about the right course of action. People then value control rights since they believe that their decisions are better than those of others. More disagreement (due... View Details

Keywords: Governance Controls; Projects; Decisions; Value; Agreements and Arrangements

Read Now

2022
Working Paper

Control and Fairness: What Determines Elected Local Leaders’ Support for Hosting Refugees in Their Community?

By: Kristin Fabbe, Eleni Kyrkopoulou, Konstantinos Matakos and Aslı Unan

When it comes to successful refugee reception the local level matters. Research overwhelmingly examines host communities' attitudes, but endorsement from local politicians is equally important to resolving conflicts and facilitating harmonious interaction. Yet, the... View Details

Keywords: Values; Control; Refugee Resettlement; Local Elites; Contact; Fair-share; Conjoint Experiment; Refugees; Integration; Local Range; Leadership; Attitudes; Fairness

Read Now

January 2005 (Revised May 2005)
Background Note

Introduction to the Management Control Process

By: David F. Hawkins

Covers the management control process. View Details

Keywords: Management Practices and Processes

2011
Teaching Note

Xinxing Ductile Iron Pipes: Transforming the Management Control System in Time of Crisis (TN)

By: Ning Jia, F. Warren McFarlan and Xiaohui Li

Xinxing Ductile Iron Pipes Co. is a Chinese state-owned enterprise (SOE) that manufactures cast pipe products and steel products. The company had grown to become a dominant player in the ductile iron pipe industry, holding more than 40% domestic market share and nearly... View Details

Keywords: Control Systems; Cost Centers; Manufacturing; Profit Centers; China; Iron ＆ Steel; China

September 2006
Tutorial

Management Control Process - Online Tutorial

By: David F. Hawkins

Introduces the Management Control Process by detailing its six components: 1) the management control environment, 2) organizational structure and responsibilities, 3) information and communication, 4) management control systems, 5) incentives, and 6) monitoring.... View Details

Keywords: Communication; Information; Business or Company Management; Management Practices and Processes; Organizations; Mission and Purpose; Organizational Structure; Behavior; Motivation and Incentives; System

February 1986 (Revised June 2007)
Background Note

Constructing and Using Process Control Charts

Summarizes how to construct and use statistical process control charts. Gives several examples. Discusses tolerances using control charts for debugging. View Details

Keywords: Production; Analysis