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  • All HBS Web  (2,010)
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    • News  (321)
    • Research  (1,389)
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  • All HBS Web  (2,010)
    • People  (3)
    • News  (321)
    • Research  (1,389)
    • Events  (2)
    • Multimedia  (8)
  • Faculty Publications  (712)
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  • August 2023 (Revised October 2024)
  • Case

Plug Power (A)

By: Jonas Heese, Joseph Pacelli and James Barnett
Set immediately after a December 2019 short-seller attack, the case explores Plug Power’s long challenging history. It then focuses on two key issues raised in the short-seller report related to lease accounting and stock warrants that Plug purportedly used to boost... View Details
Keywords: Accounting; Environmental Accounting; Financial Reporting; Ethics; Management; Social Enterprise; Investment; Stocks; Energy Industry; Green Technology Industry; United States; Europe
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Heese, Jonas, Joseph Pacelli, and James Barnett. "Accounting Outages at Plug Power? (A)." Harvard Business School Case 124-009, August 2023. (Revised October 2024.)
  • 2010
  • Chapter

The Many Faces of Nonprofit Accountability

By: Alnoor Ebrahim
Calls for greater accountability are not new. Leaders of organizations, be they nonprofit, business, or government, face a constant stream of demands from various constituents demanding accountable behavior. But what does it mean to be accountable? By and large,... View Details
Keywords: Crime and Corruption; Corporate Accountability; Governing Rules, Regulations, and Reforms; Taxation; Leadership; Management; Nonprofit Organizations; Behavior; Trust
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Ebrahim, Alnoor. "The Many Faces of Nonprofit Accountability." Chap. 4 in The Jossey-Bass Handbook of Nonprofit Leadership and Management. 3rd ed. Edited by David O. Renz, 110–121. San Francisco: Jossey-Bass, 2010.
  • Research Summary

Reforming Social Science

By: Max H. Bazerman

Social science research affects all of us. When researchers learned organ donation rates are higher in countries where human organs are automatically available for donation unless you specifically “opt-out” of the system, as opposed to countries like the U.S., where... View Details

  • 28 Sep 2009
  • Research & Ideas

Improving Accountability at the World Bank

accountability at the project and policy levels since the early 1990s, particularly through the establishment and enforcement of social and environmental safeguards and complaint and response mechanisms. But... View Details
Keywords: by Alnoor Ebrahim
  • January 2019
  • Editorial

Accounting for Time

By: Ashley Whillans and Hanne Collins
Keywords: Time Management; Valuation; Happiness
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Whillans, Ashley, and Hanne Collins. "Accounting for Time." Harvard Business Review: The Big Idea (January 2019).
  • Article

Designing Social Networks: Joint Tasks and the Formation and Endurance of Network Ties

By: Sharique Hasan and Rembrand Koning
Can managers influence the formation of organizational networks? In this article, we evaluate the effect of joint tasks on the creation of network ties with data from a novel field experiment with 112 aspiring entrepreneurs. During the study, we randomized individuals... View Details
Keywords: Accelerators; Entrepreneur; Social Networks; Field Experiment; Entrepreneurship; Organizational Design; Networks; Social and Collaborative Networks; Social Media; Information Technology Industry; India
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Hasan, Sharique, and Rembrand Koning. "Designing Social Networks: Joint Tasks and the Formation and Endurance of Network Ties." Art. 4. Journal of Organization Design 9 (2020).
  • 2010
  • Working Paper

The Many Faces of Nonprofit Accountability

By: Alnoor Ebrahim
What does it mean for a nonprofit organization to be accountable? Nonprofit leaders tend to pay attention to accountability once a problem of trust arises—a scandal in the sector or in their own organization, questions from citizens or donors who want to know if their... View Details
Keywords: Corporate Accountability; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Leadership; Mission and Purpose; Performance Evaluation; Nonprofit Organizations; Business Strategy
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Ebrahim, Alnoor. "The Many Faces of Nonprofit Accountability." Harvard Business School Working Paper, No. 10-069, February 2010.
  • 16 Jul 2020
  • News

Accounting for Real Change

Ronald Cohen (MBA 1969) Ronald Cohen (MBA 1969) In an opinion piece in the Financial Times, “Crisis Offers a Chance to Rewrite Accounting to Include Impact,” Sir Ronald Cohen (MBA 1969) writes that the global pandemic is creating a new... View Details
  • 17 Jul 2014
  • Panel Discussion

Monitoring the Monitors: How Social Factors Influence Supply Chain Auditors

By: Jodi L. Short and Michael W. Toffel
Keywords: CSR; Corporate Accountability; Corporate Social Responsibility; Outsourced Production; Outsourcing; Sustainability; Sustainability Management; Auditing; Audit Quality; Gender; Conflicts Of Interest; Bias; Apparel and Accessories Industry; Electronics Industry; Manufacturing Industry; China; India; Pakistan; Bangladesh; Mexico; Brazil; Viet Nam; Indonesia; Philippines; Sri Lanka; Taiwan; South Korea
Citation
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Short, Jodi L., and Michael W. Toffel. "Monitoring the Monitors: How Social Factors Influence Supply Chain Auditors." Elevate Limited Webinar, July 17, 2014. (Webinar coordinated by Elevate Limited.)
  • 16 Feb 2022
  • News

Holding Business to Account

financial return and social change on behalf her clients. Following Walden’s acquisition, she founded Boston Common Asset Management, in 2003. By the fall of 2020, Boston Common had $3 billion under management and a mission to be, as... View Details
  • 29 Jan 2021
  • News

Holding Business to Account

before the model Aiyer envisioned would be christened “impact investing,” she launched Walden Capital Management in 1994 to pursue these dual goals of financial return and social change on behalf her clients. Following Walden’s... View Details
  • October 2010 (Revised July 2013)
  • Case

ActionAid International: Globalizing Governance, Localizing Accountability

By: Alnoor Ebrahim and Rachel Gordon
As a global NGO working in 45 countries, ActionAid International aims to eradicate poverty by addressing its underlying causes such as injustice and inequality. This case follows a series of radical transformations implemented by the organization's CEO, Ramesh Singh—a... View Details
Keywords: Local Range; Globalized Firms and Management; Corporate Accountability; Corporate Governance; Leading Change; Organizational Change and Adaptation; Organizational Structure; Nonprofit Organizations; Power and Influence; Johannesburg; London
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Ebrahim, Alnoor, and Rachel Gordon. "ActionAid International: Globalizing Governance, Localizing Accountability." Harvard Business School Case 311-004, October 2010. (Revised July 2013.)

    Social Strategies That Work

    Over a billion people use social platforms on the Internet, making them the most frequently visited category of sites. Some platforms, such as eHarmony, MeetUp, and Twitter, allow us to connect to strangers. eHarmony alone is estimated to account for one in six new... View Details
    • 2007
    • Chapter

    Beyond Dependence: Conceptualizing Information and Accountability in NGO-Funder Relations

    By: Alnoor Ebrahim
    This paper explores the linkages between information systems and accountability in nongovernmental and nonprofit organizations (NGOs). The information systems in four NGOs are introduced: two Indian NGOs engaged in natural resource management and rural development, an... View Details
    Keywords: Philanthropy and Charitable Giving; Corporate Accountability; Information Management; Business and Stakeholder Relations; Non-Governmental Organizations; Information Technology; India; District of Columbia
    Citation
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    Ebrahim, Alnoor. "Beyond Dependence: Conceptualizing Information and Accountability in NGO-Funder Relations." In Reconceptualising NGOs and Their Roles in Development: NGOs, Civil Society and the International Aid System, edited by Paul Opoku-Mensah, David Lewis, and Terje Tvedt, pp. 119–159. Aalborg, Denmark: Aalborg University Press, 2007.
    • 15 Sep 2008
    • Research & Ideas

    The Coming Transformation of Social Enterprise

    nation's social enterprise organizations. Today, the United States has more than 1.4 million non-profit organizations, and they account for 5 percent of GDP. Annual contributions have grown faster than the... View Details
    Keywords: by Roger Thompson
    • Research Summary

    Social Choice and Voting Rules

    By: Jerry R. Green

    This research program is based on the idea that good voting systems should take into account the frequency with which different choice problems arise. Traditional social choice theory requires properties over a fixed domain of choice problems but does not offer the... View Details

    • 2012
    • Working Paper

    A Framework for Research on Corporate Accountability Reporting

    By: Karthik Ramanna
    This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective,... View Details
    Keywords: Integrated Corporate Reporting; For-Profit Firms; Framework; Corporate Accountability; Corporate Governance; Corporate Social Responsibility and Impact; Research; Environmental Sustainability; Social Issues
    Citation
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    Related
    Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Harvard Business School Working Paper, No. 12-021, September 2011. (Revised July 2012, October 2012.)
    • Web

    Accounting & Management - Faculty & Research

    Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students June 2025 Case Transforming a Titan (A) By: George Serafeim and Lena Duchene Dimitri Papalexopoulos, fourth-generation CEO of... View Details
    • 14 Sep 2023
    • Blog Post

    MBAs Accelerate Their Social Enterprise Ventures

    The Social Enterprise Accelerator is offered to students in the summer between their first and second year, supporting student founders in the development of their social impact startup. During the summer of... View Details
    • Article

    The Influence of Ownership on Accounting Information Expenditures

    This paper analyzes the association between ownership, top management incentives, and expenditures on accounting information. We argue that organizations with privately appointed boards of directors such as for-profit and non-governmental nonprofit organizations use... View Details
    Keywords: Governance; Motivation and Incentives; Accounting; Health Care and Treatment; Ownership; Health Industry
    Citation
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    Eldenburg, Leslie, and Ranjani Krishnan. "The Influence of Ownership on Accounting Information Expenditures." Contemporary Accounting Research 25, no. 3 (Fall 2008).
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