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  • All HBS Web  (3,157)
    • News  (585)
    • Research  (2,048)
    • Events  (25)
    • Multimedia  (27)
  • Faculty Publications  (1,163)
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  • September 1997
  • Article

New Derivative Standard Draft Released

By: David F. Hawkins
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Hawkins, David F. "New Derivative Standard Draft Released." Accounting Bulletin, no. 57 (September 1997).
  • March 2002 (Revised March 2003)
  • Teaching Note

Standard International Inc. (B) (TN)

By: David F. Hawkins
Teaching Note for (9-102-064). View Details
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Hawkins, David F. "Standard International Inc. (B) (TN)." Harvard Business School Teaching Note 102-067, March 2002. (Revised March 2003.)
  • 2019
  • Working Paper

Golden Opportunity? Voluntary Sustainability Standards for Artisanal and Small-scale Gold Mining and the United Nations Sustainable Development Goals

By: Kristin Sippl
While much is known about voluntary sustainability standards' contributions to certain issues in certain sectors, less is known about their contributions to the realization of the United Nations Sustainable Development Goals (SDGs). This paper helps balance the... View Details
Keywords: Sustainability Standards; Gold; Certification; Eco-labeling; International Law; Extractive Industries; Fair Trade; United Nations; Sustainable Development; Environmental Sustainability; Standards; Adoption; Governance; Global Range; Luxury; Mining Industry
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Sippl, Kristin. "Golden Opportunity? Voluntary Sustainability Standards for Artisanal Mining and the United Nations Sustainable Development Goals." Harvard Business School Working Paper, No. 19-024, September 2018. (Revised April 2019. Revise and Resubmit.)
  • July 2002
  • Article

International Accounting Standards Board Update

By: David F. Hawkins
Keywords: International Accounting; Standards
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Hawkins, David F. "International Accounting Standards Board Update." Accounting Bulletin, no. 108 (July 2002).
  • March 2015
  • Teaching Note

The Sustainability Accounting Standards Board

By: Julie Battilana and Felicia Khan
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Battilana, Julie, and Felicia Khan. "The Sustainability Accounting Standards Board." Harvard Business School Teaching Note 415-057, March 2015.
  • 16 Apr 2013
  • Working Paper Summaries

The Auditing Oligopoly and Lobbying on Accounting Standards

Keywords: by Abigail M. Allen, Karthik Ramanna & Sugata Roychowdhury; Accounting; Banking
  • December 1982 (Revised April 1998)
  • Case

U.K. and the Gold Standard in 1925, The

Describes the issues and priorities involved in countries' use of the gold standard as the basis for managing their money supply. The setting of the United Kingdom in 1925 permits a real-world exploration of the important tradeoffs in "going back on gold" versus moving... View Details
Keywords: Money; Currency Exchange Rate; Standards; Cost vs Benefits; United Kingdom
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McCraw, Thomas K. "U.K. and the Gold Standard in 1925, The." Harvard Business School Case 383-081, December 1982. (Revised April 1998.)
  • February 2003 (Revised July 2003)
  • Case

Ember Corporation: Developing the Next Ubiquitous Network Standard

By: Rebecca Henderson and Nancy Confrey
Ember is a venture capital-funded start-up that hopes to establish a standard for ubiquitous wireless networks. Its unique approach and proprietary technology promises to create enormous value in a wide variety of markets, particularly in local sensing and control.... View Details
Keywords: Business Startups; Wireless Technology; Value; Competitive Strategy; Standards; Technology Industry; Telecommunications Industry
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Henderson, Rebecca, and Nancy Confrey. "Ember Corporation: Developing the Next Ubiquitous Network Standard." Harvard Business School Case 703-448, February 2003. (Revised July 2003.)
  • November 1995
  • Technical Note

Analyzing Standard Costs: Technical Note

By: V.G. Narayanan
Explains variance analysis. Concepts of price variance and quantity variance are introduced to analyze prime cost variances. Spending variance and capacity variance are used to analyze overhead variance. Consistent with conducting variance analysis in an activity-based... View Details
Keywords: Cost Accounting; Cost; Analysis
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Narayanan, V.G. "Analyzing Standard Costs: Technical Note." Harvard Business School Technical Note 196-109, November 1995.
  • October 2003 (Revised March 2004)
  • Case

Symbian: Setting the Mobility Standard

By: Fernando F. Suarez and Thomas R. Eisenmann
Symbian, a joint venture owned by companies who collectively sold a dominant share of the world's cell phones, faced competition from Microsoft in developing the operating system for "smartphones," which integrated mobile communications and computing functions. In... View Details
Keywords: Competition; Joint Ventures; Information Technology; Software; Wireless Technology; Mobile Technology; Information Technology Industry; Telecommunications Industry
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Suarez, Fernando F., and Thomas R. Eisenmann. "Symbian: Setting the Mobility Standard." Harvard Business School Case 804-076, October 2003. (Revised March 2004.)
  • February 2003 (Revised April 2003)
  • Teaching Note

Standard International Inc. (C) (TN)

By: David F. Hawkins
Teaching Note for (9-103-047). View Details
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Hawkins, David F. "Standard International Inc. (C) (TN)." Harvard Business School Teaching Note 103-057, February 2003. (Revised April 2003.)
  • October 1999
  • Background Note

Emergence of an International Accounting Standards Setter, The

By: Paul M. Healy and Jacob Cohen
Provides students with an overview of recent developments in the setting of accounting standards at a global level. View Details
Keywords: International Accounting; Financial Statements; Globalization
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Healy, Paul M., and Jacob Cohen. "Emergence of an International Accounting Standards Setter, The." Harvard Business School Background Note 100-046, October 1999.
  • 1 Dec 2010
  • Conference Presentation

Open Standards and Their Enemies

By: Carliss Y. Baldwin
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Baldwin, Carliss Y. "Open Standards and Their Enemies." Wharton School, December 1, 2010.
  • March 2002 (Revised February 2003)
  • Teaching Note

Standard International Inc. (A) (TN)

By: David F. Hawkins and Norman Bartczak
Teaching Note for (9-100-064). View Details
Keywords: Accounting Industry
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Hawkins, David F., and Norman Bartczak. "Standard International Inc. (A) (TN)." Harvard Business School Teaching Note 102-071, March 2002. (Revised February 2003.)
  • January 2011
  • Supplement

ISS A/S (D): Goldman's 2011 Business Standards Report

By: Clayton S. Rose
The (D) case describes aspects of the Jan 2011 report by the Goldman Sach's Business Standards Committee on how the firm might strengthen its practices with respect to clients and other stakeholders. View Details
Keywords: Acquisition; Financial Crisis; Corporate Governance; Management; Business and Stakeholder Relations; Core Relationships
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Rose, Clayton S. "ISS A/S (D): Goldman's 2011 Business Standards Report." Harvard Business School Supplement 311-090, January 2011.
  • July 1999
  • Background Note

Comments on Standard Times and the Division of Labor

By: Roy D. Shapiro
A brief note on the origins and uses of standard times in production process flow diagrams and on the benefits and drawbacks of division of labor. A rewritten version of two earlier notes. View Details
Keywords: Labor; Management Practices and Processes; Standards; Production
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Shapiro, Roy D. "Comments on Standard Times and the Division of Labor." Harvard Business School Background Note 600-013, July 1999.
  • March 8, 2016
  • Article

Cognitive Fatigue Influences Students' Performance on Standardized Tests

By: Hans Henrik Sievertsen, F. Gino and Marco Piovesan
Using test data for all children attending Danish public schools between school years 2009–2010 and 2012–2013, we examine how the time of the test affects performance. Test time is determined by the weekly class schedule and computer availability at the school. We find... View Details
Keywords: Time Management; Education; Performance Evaluation; Education Industry; Denmark
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Sievertsen, Hans Henrik, F. Gino, and Marco Piovesan. "Cognitive Fatigue Influences Students' Performance on Standardized Tests." Proceedings of the National Academy of Sciences 113, no. 10 (March 8, 2016).
  • 1997
  • Chapter

The Dysfunctional Aspects of Environmental Standards

By: A. E. Tenbrunsel, K. A. Wade-Benzoni, D. M. Messick and M. H. Bazerman
Keywords: Standards; Environmental Sustainability
Citation
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Tenbrunsel, A. E., K. A. Wade-Benzoni, D. M. Messick, and M. H. Bazerman. "The Dysfunctional Aspects of Environmental Standards." In Environment, Ethics, and Behavior: The Psychology of Environmental Valuation and Degradation, edited by M. H. Bazerman, D. M. Messick, A. E. Tenbrunsel, and K. A. Wade-Benzoni. San Francisco: New Lexington Press, 1997.
  • July 1998
  • Article

New Derivative and Hedging Accounting Standard

By: David F. Hawkins
Keywords: Credit Derivatives and Swaps; Accounting; Standards
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Hawkins, David F. "New Derivative and Hedging Accounting Standard." Accounting Bulletin, no. 67 (July 1998).
  • October 1982
  • Supplement

Ideal Standard France: Pat Paterson, Video

By: Christopher A. Bartlett
A two-part taped interview with Pat Paterson. Paterson describes the action he took in dealing with his company's profit problems, then talks about the outcome. His decision to dismiss 1,500 workers may have accelerated the company's bankruptcy. View Details
Keywords: Decisions; Insolvency and Bankruptcy; Profit; Resignation and Termination; Outcome or Result; Problems and Challenges
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Bartlett, Christopher A. "Ideal Standard France: Pat Paterson, Video." Harvard Business School Video Supplement 883-512, October 1982.
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