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- All HBS Web (140)
- Faculty Publications (39)
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- 22 Jul 2014
- First Look
First Look: July 22
Publications August 2013 hfm (Healthcare Financial Management) Improving Value with TDABC By: Kaplan, Robert S. Abstract—The article discusses the benefits of time-driven activity-based costing (TDABC) combined with outcomes measurement... View Details
Keywords: Sean Silverthorne
- 04 Sep 2001
- Research & Ideas
Is Government Just Stupid? How Bad Decisions Are Made
evaluating business leaders, most people judge them primarily by results: profitability, return to shareholders, innovation and so on. This is the more rational measure of effectiveness. An organization's overall health will generally... View Details
- 24 Jan 2005
- Research & Ideas
Rethinking Activity-Based Costing
practical capacity is grossly in error, the process of running the time-driven ABC system will reveal the error over time. The capacity of most resources is measured in terms of time availability. Returning... View Details
Keywords: by Robert S. Kaplan & Steven R. Anderson
- 08 Oct 2020
- Research & Ideas
Keep Your Weary Workers Engaged and Motivated
maximizing productivity? How do we help employees with work/life balance?” “How to keep people engaged and connected and OPTIMISTIC in appropriate measure while so many have so many competing personal and business and health and family... View Details
Keywords: by Boris Groysberg and Robin Abrahams
- 25 Jul 2013
- Research & Ideas
Why Unqualified Candidates Get Hired Anyway
new research paper demonstrates that the fundamental attribution error is so deeply rooted in our decision making that not even highly trained people-evaluators, such as hiring managers and school admissions officers, can defeat its... View Details
- 19 Aug 2008
- First Look
First Look: August 19, 2008
blurring by retailers have generally increased both inventory levels and gross profit dollars across retail segments. Download paper: http://www.hbs.edu/research/pdf/08-078.pdf New Framework for Measuring and Managing Macrofinancial Risk... View Details
Keywords: Sean Silverthorne
- 30 Mar 2010
- First Look
First Look: March 30
people believe the risk decreases (negative recency) but at the same time exhibit more cautious behavior (positive recency). The rest of the difference is consistent with two well established mechanisms: judgment error and the use of... View Details
Keywords: Sean Silverthorne
- 25 Jun 2013
- First Look
First Look: June 25
http://www.people.hbs.edu/amusacchio/Leviathan/toc.htm 2006 pub Inflated Applicants: Attribution Errors in Performance Evaluation by Professionals By: Swift, S. A., D. Moore, Z. Sharek, and F. Gino Abstract—When explaining others'... View Details
Keywords: Anna Secino
- 13 Jun 2017
- First Look
First Look at New Research and Ideas, June 13
between immigration and innovation. We construct a measure of foreign born expertise and show that technology areas where immigrant inventors were prevalent between 1880 and 1940 experienced more patenting and citations between 1940 and... View Details
Keywords: Sean Silverthorne
- 22 Oct 2019
- Research & Ideas
Use Artificial Intelligence to Set Sales Targets That Motivate
advanced analytics that incorporate artificial intelligence (AI). “Chung has seen companies dramatically improve productivity after adopting advanced analytics to guide compensation.” In an ideal world, a company would use trial and error... View Details
Keywords: by Michael Blanding
- 04 Jan 2022
- What Do You Think?
Firing McDonald’s Easterbrook: What Could the Board Have Done Differently?
decided to fire Easterbrook without cause and allow him to keep $105 million in stock and options. Easterbrook fulfilled his promise, saying publicly that he “acknowledges his error in judgment” and that he was “deeply grateful” for his... View Details
Keywords: by James Heskett
- 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
- 15 Jul 2019
- Book
Many Executives Are Afraid of Finance. Here's How They Can Gain Confidence
mean? Desai: People think finance and accounting are fundamentally the same when, in fact, much of the finance approach is a reaction against accounting. If you take the information problem as central, then measuring cash becomes... View Details
Keywords: by Dina Gerdeman
- 24 Feb 2015
- First Look
First Look: February 24
engaging in dishonest behavior allows further dishonest behavior in a subsequent task (Experiment 5). Download working paper: http://ssrn.com/abstract=2563196 Measurement Errors of Expected-Return Proxies... View Details
Keywords: Sean Silverthorne
- 30 Aug 2010
- Research & Ideas
Turning Employees Into Problem Solvers
context of the health-care industry drew instant attention. Preventable medical errors resulting in injury cost the industry somewhere between $9 billion and $15 billion a year, the report stated. Even more shockingly, by some View Details
- 04 Jun 2013
- First Look
First Look: June 4
experimenter who had made them wait, or not interrupting at all. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=44857 Measurement Errors of Expected Returns Proxies and the Implied Cost of... View Details
Keywords: Sean Silverthorne
- 21 Aug 2012
- First Look
First Look: August 21
novel dataset on algorithmic programming contests that contains data on individual effort, risk taking, and cognitive errors that may underlie tournament performance outcomes. We find that competitors on average react negatively to an... View Details
Keywords: Sean Silverthorne
- 01 Dec 2003
- Research & Ideas
Sometimes Success Begins at Failure
don't have processes for managing them. A more valuable approach would be to acknowledge the risk of measurement errors in evaluating early-stage projects, and then develop practices for addressing those... View Details
- 29 Aug 2006
- First Look
First Look: August 29, 2006
profits measure of damages, we find that infringement always occurs in equilibrium with the infringing firm making market choices that manipulate the resulting market profit of the patent holder. In equilibrium, infringement takes one of... View Details
Keywords: Sean Silverthorne
- 01 Feb 2000
- Research & Ideas
Keeping Track: Performance Measurement, Control & Strategy
Measurement & Control Systems for Implementing Strategy, published by Prentice Hall. Q: What's the context for the development of this book? Simons: My colleagues and I in the School's Accounting and Control Unit have spent a lot of... View Details
Keywords: Re: Robert Simons