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Show Results For
- All HBS Web
(3,716)
- People (6)
- News (869)
- Research (2,515)
- Events (20)
- Multimedia (11)
- Faculty Publications (835)
- November 2007 (Revised April 2022)
- Case
Control Data Corporation and the Urban Crisis
By: Tom Nicholas and Laura Gaie Singleton
Control Data Corporation is considering its response to the assassination of renowned civil rights activist Martin Luther King. Four months prior, William Norris, president of the Minneapolis-based computer firm had already committed to building a plant in a low-income... View Details
Keywords: Urban Development; Factories, Labs, and Plants; Corporate Social Responsibility and Impact; Urban Scope; Computer Industry; District of Columbia; Minneapolis
Nicholas, Tom, and Laura Gaie Singleton. "Control Data Corporation and the Urban Crisis." Harvard Business School Case 808-096, November 2007. (Revised April 2022.)
- November 1990 (Revised August 1992)
- Case
American Airlines (B): Compensation and Cost Reduction
American Airlines' strategy in the 1990s calls for continued growth, improvements in customer service, and cost reduction. Central to cost reduction efforts is the need to contain labor costs. After having signed a very expensive new contract with its pilots' union in... View Details
Keywords: Cost Management; Labor Unions; Compensation and Benefits; Air Transportation Industry; United States
Loveman, Gary W. "American Airlines (B): Compensation and Cost Reduction." Harvard Business School Case 491-060, November 1990. (Revised August 1992.)
- April 2011
- Article
Ownership Structure and the Cost of Corporate Borrowing
By: Chen Lin, Yue Ma, Paul Malatesta and Yuhai Xuan
This article identifies an important channel through which excess control rights affect firm value. Using a new, hand-collected data set on corporate ownership and control of 3,468 firms in 22 countries during the 1996-2008 period, we find that the cost of debt... View Details
Keywords: Borrowing and Debt; Cash Flow; Cost; Financing and Loans; Governance Controls; Ownership Stake; Business and Shareholder Relations
Lin, Chen, Yue Ma, Paul Malatesta, and Yuhai Xuan. "Ownership Structure and the Cost of Corporate Borrowing." Journal of Financial Economics 100, no. 1 (April 2011): 1–23. (Lead Article. First Place Winner of the 2011 Jensen Prize for the Best Paper in the Areas of Corporate Finance and Organizations published in the Journal of Financial Economics.)
- Article
Are Cost Advantages from a Modern Indian Hospital Transferable to the United States?
By: R. S. Kaplan, F. Erhun, V.G. Narayanan, B. Mistry and K. Brayton, et al
We use time-driven activity-based costing to estimate the cost of personnel and space for an elective coronary artery bypass graft (CABG) surgery at two U.S. hospitals, Intermountain and Baylor Heart, and Narayana Health (NH), in India. All three hospitals use modern... View Details
Keywords: Time-Driven Activity-Based Costing; Health Care and Treatment; Cost; Organizational Structure; Performance Efficiency; India; United States
Kaplan, R. S., F. Erhun, V.G. Narayanan, B. Mistry, and K. Brayton, et al. "Are Cost Advantages from a Modern Indian Hospital Transferable to the United States?" American Heart Journal 224 (June 2020): 148–155.
Controlling Versus Enabling
Many firms can choose between an employment mode, in which the firm controls service provision by employing professionals, sales representatives or other types of agents, and an agency (or platform) mode, in which these agents take control... View Details
- January 2007
- Article
Introducing the First Management Control Systems: Evidence from the Retail Sector
By: Tatiana Sandino
Focusing on a sample of US retailers, I study the management control systems (MCS) that firms introduce when they first invest in controls, and identify four categories of initial MCS, which are defined in terms of the purposes these MCS fulfill. The first category,... View Details
Keywords: Management Control Systems; Entrepreneurial Organizations; Firm Growth; Corporate Strategy; Entrepreneurship; Management Systems; Growth and Development Strategy
Sandino, Tatiana. "Introducing the First Management Control Systems: Evidence from the Retail Sector." Accounting Review 82, no. 1 (January 2007): 265–293. (Awarded the Outstanding Doctoral Dissertation Award, 2005, Management Accounting Section, American Accounting Association;
Awarded the Emerging Scholar Competitive Manuscript Award, 2011, Foundation for Applied Research, Institute of Management Accountants.)
- 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
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).
- 03 Dec 2020
- Research & Ideas
Cut Payroll Costs with Transparency, Fairness, and Compassion
Series How Remote Work Changes What We Think About Onboarding What Leaders Can Do to Fight the COVID Fog It’s Time to Reset Decision-Making in Your Organization What the Stockdale Paradox Tells Us About Crisis Leadership The COVID... View Details
Keywords: by Boris Groysberg and Sarah Abbott
- September 1969 (Revised June 1976)
- Case
Control Data Corp. (D)
Set in 1965, at a time when the company's mix of "sales" was shifting increasingly to customer leasing of its computers, the student is asked to evaluate possible revisions in the policies for depreciating the cost of a leased computer. View Details
Vancil, Richard F. "Control Data Corp. (D)." Harvard Business School Case 170-036, September 1969. (Revised June 1976.)
- 11 Apr 2024
- News
Mission Control
Subscribe on iTunes Subscribe on Spotify More Skydeck episodes Hi, this is Dan Morrell, host of Skydeck. By the time Peter Platzer (MBA 2002) was a teenager, he knew he wanted to be a physicist—and he was fascinated by space, eagerly... View Details
- October 1991 (Revised September 1998)
- Case
Maxwell Appliance Controls
By: Robert S. Kaplan
A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details
Keywords: Activity Based Costing and Management; Management Teams; Quality; Performance Improvement; Organizational Culture; Problems and Challenges; Production; Manufacturing Industry
Kaplan, Robert S. "Maxwell Appliance Controls." Harvard Business School Case 192-058, October 1991. (Revised September 1998.)
- 22 Mar 2016
- Working Paper Summaries
Voter Registration Costs and Disenfranchisement: Experimental Evidence from France
- 20 Dec 2006
- Working Paper Summaries
The Demise of Cost and Profit Centers
Keywords: by Robert S. Kaplan
- Article
Valuing Time Over Money Predicts Happiness After a Major Life Transition: A Preregistered Longitudinal Study of Graduating Students
By: A.V. Whillans, Lucia Macchia and Elizabeth Dunn
How does prioritizing time or money shape major life decisions and subsequent well-being? In a preregistered longitudinal study of approximately 1000 graduating university students, respondents who valued time over money chose more intrinsically rewarding activities... View Details
Keywords: Time Use; Trade-offs; Career Decisions; Time Management; Money; Happiness; Values and Beliefs; Personal Development and Career
Whillans, A.V., Lucia Macchia, and Elizabeth Dunn. "Valuing Time Over Money Predicts Happiness After a Major Life Transition: A Preregistered Longitudinal Study of Graduating Students." Science Advances 5, no. 9 (September 2019).
- October 2021
- Article
Communicating Resource Scarcity and Interpersonal Connection
By: Grant E. Donnelly, Anne V. Wilson, Ashley V. Whillans and Michael I. Norton
Consumers often cite insufficient time or money as an excuse for rejecting social invitations. We explore the effectiveness of these excuses in preserving interpersonal relationships. Six studies—including perceptions of couples planning their wedding—demonstrate that... View Details
Keywords: Time; Interpersonal Relationships; Communication; Money; Relationships; Interpersonal Communication
Donnelly, Grant E., Anne V. Wilson, Ashley V. Whillans, and Michael I. Norton. "Communicating Resource Scarcity and Interpersonal Connection." Journal of Consumer Psychology 31, no. 4 (October 2021): 726–745.
- 29 Jul 2002
- Research & Ideas
Time Pressure and Creativity: Why Time is Not on Your Side
Harvard Business School professor Teresa Amabile is in the midst of a ten-year study looking at, among other things, how time pressure in a corporate setting affects employee creativity. She recently presented early findings View Details
- September 2016
- Article
Value Based Care and Bundled Payments: Anesthesia Care Costs for Outpatient Oncology Surgery Using Time-driven Activity-based Costing
By: Katy E. French, Alexis B. Guzman, Augustin C. Rubio, John C. Frenzel and Thomas Feeley
Background:
With the movement towards bundled payments, stakeholders should know the true cost of the care they deliver. Time-driven activity-based costing (TDABC) can be used to estimate costs for each episode of care. In this analysis, TDABC is used to both... View Details
French, Katy E., Alexis B. Guzman, Augustin C. Rubio, John C. Frenzel, and Thomas Feeley. "Value Based Care and Bundled Payments: Anesthesia Care Costs for Outpatient Oncology Surgery Using Time-driven Activity-based Costing." Healthcare: The Journal of Delivery Science and Innovation 4, no. 3 (September 2016): 173–180.
- July 2010 (Revised December 2011)
- Case
Controlling Hot Money
By: Robert C. Pozen
The manager of the Japan Equities Fund is faced with an increase in "hot money" moving quickly in and out of the Fund. This short-term trading is an attempt to take advantage of the difference between the closing times of the Tokyo and New York Stock Exchanges. The CFO... View Details
Keywords: Stocks; International Finance; Investment Funds; Governing Rules, Regulations, and Reforms; Market Timing; Market Transactions; Financial Services Industry; New York (city, NY)
Pozen, Robert C. "Controlling Hot Money." Harvard Business School Case 311-022, July 2010. (Revised December 2011.)
- July 2021
- Article
Making Medications Stick: Improving Medication Adherence by Highlighting the Personal Health Costs of Non-compliance
By: Jon M. Jachimowicz, Joe J. Gladstone, Dan Berry, Charlotte L. Kirkdale, Tracey Thornley and Adam D. Galinsky
Poor compliance of prescription medication is an ongoing public health crisis. Nearly half of patients do not take their medication as prescribed, harming their own health while also increasing public health care costs. Despite these detrimental consequences, prior... View Details
Keywords: Prescription Drugs; Medication Adherence; Personal Health Costs; Health; Behavior; Motivation and Incentives; Communication Strategy
Jachimowicz, Jon M., Joe J. Gladstone, Dan Berry, Charlotte L. Kirkdale, Tracey Thornley, and Adam D. Galinsky. "Making Medications Stick: Improving Medication Adherence by Highlighting the Personal Health Costs of Non-compliance." Behavioural Public Policy 5, no. 3 (July 2021): 396–416.