Publications
Publications
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- All HBS Web
(295)
- Faculty Publications (64)
- April 2011
- Article
Ethical Breakdowns: Good People often Let Bad Things Happen. Why?
By: Max H. Bazerman and Ann E. Tenbrunsel
Companies are spending a great deal of time and money to install codes of ethics, ethics training, compliance programs, and in-house watchdogs. If these efforts worked, the money would be well spent. But unethical behavior appears to be on the rise. The authors observe... View Details
- 2010
- Chapter
Cost Structure Patterns in the Asset Management Industry
By: Dennis Campbell and Frances X. Frei
This chapter examines patterns in the cost structure of asset management firms and establishes two important trends in cost behavior. First, when revenues are growing, "indirect" costs related to sales, distribution, marketing, personnel, technology, and occupancy are... View Details
- September – October 2010
- Article
The Effect of Product Variety and Inventory Levels on Retail Sales: A Longitudinal Study
By: Zeynep Ton and Ananth Raman
We examine the effects of product variety and inventory levels on store sales. Using four years of data from stores of a large retailer, we show that increases in product variety and inventory levels are both associated with higher sales. We also show that increasing... View Details
- July 2009
- Journal Article
Dirty Work, Clean Hands: The Moral Psychology of Indirect Agency
By: Neeru Paharia, Karim Kassam, Joshua Greene and Max Bazerman
When powerful people cause harm, they often do so indirectly through other people. Are harmful actions carried out through others evaluated less negatively than harmful actions carried out directly? Four experiments examine the moral psychology of indirect agency.... View Details
- 2008
- Working Paper
Platform Competition, Compatibility, and Social Efficiency
By: Ramon Casadesus-Masanell and Francisco Ruiz-Aliseda
Katz and Shapiro (1985) study systems compatibility in settings with one-sided plat- forms and direct network effects. We consider systems compatibility in settings with two-sided platforms and indirect network effects to develop an explanation why markets with... View Details
- 2008
- Working Paper
Dirty Work, Clean Hands: The Moral Psychology of Indirect Agency
By: Neeru Paharia, Karim S. Kassam, Joshua D. Greene and Max H. Bazerman
When powerful people cause harm, they often do so indirectly through other people. Are harmful actions carried out through others evaluated less negatively than harmful actions carried out directly? Four experiments examine the moral psychology of indirect agency.... View Details
- July 2008 (Revised October 2012)
- Case
Affinity Plus (A)
By: Dennis Campbell and Peter Tufano
The executive team at Affinity Plus Federal Credit Union has pushed the concept of members first deeply throughout the organization, empowering employees to put member-owners' interests ahead of either the organization's interests or their own interests. As a result of... View Details
- 2007
- Working Paper
Dynamics of Platform Competition: Exploring the Role of Installed Base, Platform Quality and Consumer Expectations
By: Feng Zhu and Marco Iansiti
This paper seeks to answer three questions. First, which drives the success of a platform, installed base, platform quality or consumer expectations? Second, when does a monopoly emerge in a platform-based market? Finally, when is a platform-based market socially... View Details
- July 2007 (Revised July 2008)
- Case
The Beijing Dream
By: Arthur I Segel, Voon Siang Lee, Jialei Tian and Ying Laura Wang
The purchase of a single-family home is generally the major investment for most young couples in China. Shows in detail the process that a young couple goes through in late April 2007 to find, finance, and close on an apartment in Beijing within what they believe to be... View Details
- 2006
- Working Paper
The Value of a 'Free' Customer
By: Sunil Gupta, Carl F. Mela and Jose M. Vidal-Sanz
Central to a firm's growth and marketing policy is the revenus and profit potential of its customer assets. As a result, there has been a recent proliferation of work regarding customer lifetime value. However, extant research in this area is silent regarding how to... View Details
- February 2006 (Revised September 2006)
- Case
Sippican Corporation (A)
By: Robert S. Kaplan
Presents a time-driven version of the Wilkerson Co. activity-based costing case (101092). Faced with declining profits, Sippican Corp. is struggling to understand why it is encountering severe price competition on one product line. The controller collects data that... View Details
- September 2004 (Revised January 2006)
- Tutorial
Introduction to Cost Accounting Systems
By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
Covers the basics of cost system design, demonstrating in a clear, step-by-step fashion how costs are assigned to cost objects. Key concepts include direct and indirect costs, two-stage allocation, cost pools, and cost drivers. Also provides a brief review of several... View Details
- April 2003
- Tutorial
ABC Pen Factory Tutorial
By: Robert S. Kaplan
To preview this online product, Authorized Faculty can call our customer service department at 1-800-545-7685 or 617-783-7600. Illustrates, via a guided audio tour accompanied by dynamically changing spreadsheets, the role for activity-based cost systems. The numerical... View Details
Keywords: Factories, Labs, and Plants
- March 2001 (Revised August 2003)
- Case
Wilkerson Company
By: Robert S. Kaplan
The president of Wilkerson, faced with declining profits, is struggling to understand why the company is encountering severe price competition on one product line while able to raise prices without competitive response on another product line. The controller proposes... View Details
- March 2001
- Article
Strategy and the Internet
By: M. E. Porter
Many of the pioneers of Internet business, both dot-coms and established companies, have competed in ways that violate nearly every precept of good strategy. Rather than focus on profits, they have chased customers indiscriminately through discounting, channel... View Details
- October 2000 (Revised March 2004)
- Background Note
Variance Analysis and Flexible Budgeting
By: Robert S. Kaplan
Facilitates the teaching of cases on variance analysis and flexible budgeting. Uses algebra, diagrams, and numerical examples to illustrate the calculation of price, quantity, and mix variances for revenues and costs, and a flexible budget for analyzing indirect and... View Details
- September 1995 (Revised June 1996)
- Background Note
Preparing and Using the Statement of Cash Flows
By: Robert L. Simons and Antonio Davila
Explains the concepts and procedures behind the statement of cash flows. Presents an overview of the reporting objectives of this report, and describes in detail the preparation of the cash flow statement using both the indirect method and the direct method. A complete... View Details
- September 1994 (Revised June 2017)
- Case
Chemalite, Inc. (B): Cash Flow Analysis
By: Robert Simons and Antonio Davila
Students are asked to use actual and pro forma financial statements to prepare a statement of cash flows under both the direct and indirect method. View Details