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  • All HBS Web  (2,094)
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Show Results For

  • All HBS Web  (2,094)
    • People  (1)
    • News  (307)
    • Research  (1,558)
    • Events  (5)
  • Faculty Publications  (687)
← Page 3 of 2,094 Results →
  • 03 Feb 2010
  • Working Paper Summaries

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

Keywords: by Robert L. Simons
  • 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
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"Management Control Process - Online Tutorial." Harvard Business School Tutorial 107-706, September 2006.
  • Article

Competition and Cost Accounting

By: V.G. Narayanan and Michael Smith
The central theme of Competition and Cost Accounting is that strategic considerations may make it desirable for a firm to have divisions and product managers internalize something other than their true costs. In the case of transfer prices, a high transfer price... View Details
Keywords: Cost Allocation; Transfer Pricing; Decentralization; Bertrand And Cournot Competition; Cost Accounting
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Narayanan, V.G., and Michael Smith. "Competition and Cost Accounting." Foundations and Trends® in Accounting 7, no. 3 (2012): 131–195. (Published: 11 April 2013.)
  • June 2009 (Revised April 2017)
  • Teaching Note

Merck: Managing Vioxx (A)-(G)

By: Robert Simons and Natalie Kindred
Teaching Note for [109080], [109081], [109082], [109083], [109084], [109085], and [109086]. View Details
Keywords: Management Control Systems; Strategy And Execution; Crisis Management; Risk; Core Values; Pharmaceutical Industry
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Simons, Robert, and Natalie Kindred. "Merck: Managing Vioxx (A)-(G)." Harvard Business School Teaching Note 109-087, June 2009. (Revised April 2017.)
  • June 1998
  • Article

Using Delegation and Control Systems to Mitigate the Trade-off between the Performance-Evaluation and Belief-Revision Uses of Accounting Standards

By: V.G. Narayanan and A. Davila
Keywords: System; Performance Evaluation; Accounting
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Narayanan, V.G., and A. Davila. "Using Delegation and Control Systems to Mitigate the Trade-off between the Performance-Evaluation and Belief-Revision Uses of Accounting Standards." Special Issue on Mastering Finance Series. Journal of Accounting & Economics 25, no. 3 (June 1998).
  • 2005
  • Book

Levers of Organization Design: How Managers Use Accountability Systems for Greater Performance and Commitment

By: R. Simons
Keywords: Organizations; Design; Management; System; Performance
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Simons, R. Levers of Organization Design: How Managers Use Accountability Systems for Greater Performance and Commitment. Boston: Harvard Business School Press, 2005.
  • 2014
  • Working Paper

The Effect of Management Control Elements on Coordination

By: Sara Bormann, Jan Bouwens and Christian Hofmann
This study examines how control elements of a firm affect coordination among profit centers. The firm operates a network of 59 profit centers. It uses a transfer-pricing system designed to account for interdependencies between profit centers and to induce coordination.... View Details
Keywords: Business or Company Management; Organizational Structure; Performance
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Bormann, Sara, Jan Bouwens, and Christian Hofmann. "The Effect of Management Control Elements on Coordination." Harvard Business School Working Paper, No. 14-092, March 2014.
  • April 1993 (Revised May 1993)
  • Case

Safeway Manufacturing Division: The Manufacturing Control System (MCS) (A)

Describes a decision that SMD management made to implement an MRP II system in its 38 plants. Raises the issues that needed to be addressed to enable the implementation, and is positioned so the students can develop a detailed implementation plan. View Details
Keywords: Technology; Production; Planning; Manufacturing Industry
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Stoddard, Donna B., and Maryellen C. Costello. "Safeway Manufacturing Division: The Manufacturing Control System (MCS) (A)." Harvard Business School Case 193-134, April 1993. (Revised May 1993.)
  • June 2025
  • Article

What Board-level Control Mechanisms Changed in Banks Following the 2008 Financial Crisis? A Descriptive Study

By: Shelly Li, Shivram Rajgopal, Suraj Srinivasan and Yu Ting Forester Wong
Following the 2008 financial crisis, the Financial Crisis Inquiry Commission (FCIC) identified major shortcomings in bank board governance, contributing to systemic risk management failures. This study adapts a management control framework and empirically examines... View Details
Keywords: Board Of Directors; Management Control; Governing and Advisory Boards; Governance Controls; Risk Management; Change Management; Banks and Banking; Financial Crisis
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Li, Shelly, Shivram Rajgopal, Suraj Srinivasan, and Yu Ting Forester Wong. "What Board-level Control Mechanisms Changed in Banks Following the 2008 Financial Crisis? A Descriptive Study." Art. 101596. Accounting, Organizations and Society 114 (June 2025).
  • 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

    Levers of Control

    Based on a ten-year examination of control systems in over 50 U.S. businesses, this book broadens the definition of control and establishes a critical bridge between the disciplines of strategy and accounting and control. In addition to the more traditional diagnostic... View Details
    • April 1991 (Revised March 2017)
    • Teaching Note

    Westchester Distributing, Inc. (A) and (B)

    By: Robert Simons
    Teaching Note for (9-191-118) and (9-191-119). View Details
    Keywords: Strategy And Execution; Management Control Systems; Internal Controls; Risk Management; Food and Beverage Industry; Food and Beverage Industry
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    Simons, Robert. "Westchester Distributing, Inc. (A) and (B)." Harvard Business School Teaching Note 191-172, April 1991. (Revised March 2017.)
    • TeachingInterests

    Financial Reporting and Control

    By: Paul M. Healy
    Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective... View Details
    • May 2017 (Revised June 2017)
    • Case

    ATH Technologies (A): Making the Numbers

    By: Robert Simons and Jennifer Packard
    An exercise that takes students through five stages of growth in an entrepreneurial start-up in the medical devices industry: 1) founding, 2) growth, 3) push to profitability, 4) refocusing process, and 5) takeover by new management. At each stage, students must... View Details
    Keywords: Strategy And Execution; Management Control Systems; Balancing Innovation And Control; Performance Management; Business Growth and Maturation; Business Startups; Profit; Geographic Location; Governance Controls; Innovation and Invention; Management Succession; Performance Evaluation; Medical Devices and Supplies Industry
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    Simons, Robert, and Jennifer Packard. "ATH Technologies (A): Making the Numbers." Harvard Business School Case 117-013, May 2017. (Revised June 2017.)
    • November 2016 (Revised December 2016)
    • Module Note

    Strategy Execution Module 7: Designing Asset Allocation Systems

    By: Robert Simons
    This module reading provides tools and analyses for acquiring and allocating resources. The module begins by reviewing the importance of setting strategic boundaries as a basis for asset acquisitions. Next, a distinction is made between new assets acquired to meet... View Details
    Keywords: Management Control Systems; Implementing Strategy; Execution; Asset Allocation Systems; Payback; Discounted Cash Flow; Internal Rate Of Return; Strategic Investments; Analyzing Acquisitions; Strategy; Capital Budgeting
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    Simons, Robert. "Strategy Execution Module 7: Designing Asset Allocation Systems." Harvard Business School Module Note 117-107, November 2016. (Revised December 2016.)
    • TeachingInterests

    Financial Reporting and Control

    Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective... View Details
    • 1 Nov 2013
    • Conference Presentation

    The Entrepreneurial Gap: How Managers Adjust Span of Accountability and Span of Control to Implement Business Strategy

    By: Robert L. Simons
    Citation
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    Simons, Robert L. "The Entrepreneurial Gap: How Managers Adjust Span of Accountability and Span of Control to Implement Business Strategy." Paper presented at the All-Island Innovation Conference, Queen's University, Belfast, Northern Ireland, November 1, 2013.
    • February 2019
    • Technical Note

    Can Multiunit Organizations Remain Agile as They Grow?

    By: Tatiana Sandino
    This note discusses how multiunit organizations incorporate flexibility into their management control systems, some by authorizing all or a select number of their dispersed units to make input and process decisions, some by investing in data-analytic technologies to... View Details
    Keywords: Management Control Systems; Flexibility; Management Systems; Business Units; Decision Making
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    Sandino, Tatiana. "Can Multiunit Organizations Remain Agile as They Grow?" Harvard Business School Technical Note 119-067, February 2019.
    • August 1994
    • Case

    Higashimaru Shoyu Company, Ltd. (A): Price Control System

    Illustrates how Japanese firms use profit pressures to increase efficiency. In particular, explores how pseudo profit centers create pressure on workers to increase revenues and reduce costs, and the use of semiautonomous teams in a traditional Japanese workforce. View Details
    Keywords: Cost Management; Groups and Teams; Organizational Structure; Performance Efficiency; Management Systems; Japan
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    Cooper, Robin. "Higashimaru Shoyu Company, Ltd. (A): Price Control System." Harvard Business School Case 195-050, August 1994.
    • Winter 2011
    • Article

    Developing Good Measures to Advance Management Accounting and Control Research: A Discussion of 'Corporate Frugality: Theory, Measurement and Practice'

    By: Tatiana Sandino
    Citation
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    Sandino, Tatiana. "Developing Good Measures to Advance Management Accounting and Control Research: A Discussion of 'Corporate Frugality: Theory, Measurement and Practice'." Contemporary Accounting Research 28, no. 4 (Winter 2011): 1388–1396.
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