Publications

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Accounting & Management Awards & Honors - Faculty & Research

“Inclusive Managers” with Wei Cai and Ethan Rouen. Yuan Zou : Winner of the Best Paper Award at the 2022 MIT Asia Conference in Accounting for "Communicating Corporate Culture... View Details

May 2016 (Revised August 2022)
Case

RegionFly: Cutting Costs in the Airline Industry

By: Susanna Gallani and Eva Labro

RegionFly is a small, private airline specializing in ultra-premium services. Founded shortly after the "Golden Age of airline travel," RegionFly's financial performance had been strong for several decades. More recently, however, the results have taken a downward... View Details

Keywords: Recession; Downsizing; Profitability; Cost Management; Profit; Luxury; Competitive Strategy; Mergers and Acquisitions; Business Divisions; Logistics; Decision Making; Strategic Planning; Air Transportation Industry

May 2022
Article

Variance Analysis: New Insights from Health Care Applications

By: Robert S. Kaplan and Susanna Gallani

We use a health care application to illustrate how variance analysis can be used to benchmark costs across similar service delivery sites. Variances for personnel costs, typically the largest cost component in service organizations, are calculated for price, quantity,... View Details

Keywords: Variance Analysis; Benchmarking; Time-Driven Activity-Based Costing; Health Care; Activity Based Costing and Management; Health Care and Treatment; Service Delivery; Service Industry

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July 2020
Teaching Plan

Social Determinants of Health at Boston Medical Center

By: Susanna Gallani

This teaching plan is complemented by slides (HBP 121-015) and a board plan (HBP 121-016) that are available through the HBP website. View Details

2016
Working Paper

Through the Grapevine: Network Effects on the Design of Executive Compensation Contracts

By: Susanna Gallani

Effective design of executive compensation contracts involves choosing and weighting performance measures, as well as defining the mix between fixed and incentive-based pay components, with a view to fostering talent retention and goal congruence. The variability in... View Details

Keywords: Compensation Design; Board Interlocks; Compensation Consultants; Network Centrality; Homophily; Quadratic Assignment Procedure; Blockholders; Executive Compensation

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Web

Impact Stories - Impact Stories

Health Minute: How Entrepreneurs are Reducing Costs & Improving Outcomes Professor William Sahlman Play Health Minute: Can Hospitals Prioritize Value and Collaboration to Prevent Physician Burnout? Professor View Details

August 2016 (Revised June 2018)
Teaching Note

VMD Medical Imaging Center

By: Susanna Gallani and Eva Labro

VMD Medical Imaging Center addresses a number of issues related to the role of costing systems in organizations and the challenges impacting their design and maintenance as the organization grows and develops over time. This teaching note begins by offering detailed... View Details

Keywords: Strategy; Cost Management; Management Systems

Web

Health Care - Faculty & Research

enrollees Offered Health and Social Needs Case Management: Results from a Randomized Trial." Health Services Research 59, no. 5 (October 2024). The Health Equity Accelerator at Boston Medical Center By: View Details

2023
Article

Conduit Incentives: Eliciting Cooperation from Workers Outside of Managers' Control

By: Susanna Gallani

Can managers use monetary incentives to elicit cooperation from workers they cannot reward for their efforts? I study “conduit incentives,” an innovative incentive design, whereby managers influence bonus-ineligible workers’ effort by offering bonus-eligible employees... View Details

Keywords: Organizational Behavior Modification; Peer Monitoring; Persistence Of Performance Improvements; Crowding Out; Implicit Incentives; Compensation; Healthcare; Social Pressure; Image Motivation; Incentives; Motivation; Performance; Behavior; Motivation and Incentives; Compensation and Benefits; Governing Rules, Regulations, and Reforms; Organizational Culture; Health Industry; California

Web

Research - Global

American sunglasses brand. Vedovotto founded Kering Eyewear in 2014, convincing... October 2024 Case Lanco Medical Group: Fostering Happiness for Growth By: Susanna Gallani , Jenyfeer Martínez Buitrago View Details

Web

Research - Health Care

they are kickbacks that induce utilization, but they are commonly used by... July 24, 2024 Article Providing Value and Equity in Medicare's Dementia Care Is a Must By: Susanna View Details

Web

Faculty & Research - Leadership

yet relevant to its times. Hui stood out among ballet leaders as a young, Asian American woman with a Harvard Business... September 2024 Case The Health Equity Accelerator at Boston Medical Center By: Susanna View Details

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Leadership - Faculty & Research

Case 925-003, September 2024. The Health Equity Accelerator at Boston Medical Center By: Susanna Gallani , Mary Witkowski and Katie Sonnefeldt September 2024 | Case | Faculty... View Details

September 2022
Technical Note

Addressing Social Determinants of Health in the American Landscape

By: Susanna Gallani and Jacob Riegler

Social determinants of health (SDOH) have gained significant attention in recent years. A growing body of research shows that a person’s health is influenced by a large number of non-genetic factors, most of which operate outside the realm of health care and are... View Details

Keywords: Socioeconomic Determinants Of Health; Social Determinants Of Health; Population Health; Health; Health Care and Treatment; Social Issues; Medical Devices and Supplies Industry; Medical Devices and Supplies Industry; Medical Devices and Supplies Industry; United States

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Social Enterprise - Faculty & Research

Business School Working Paper, No. 25-006, August 2024. Pioneering Pain Management: CWC Alliance Combats the Opioid Epidemic By: Susanna Gallani , Karen L. Sedatole and Sarah... View Details

February 2023
Article

The Effect of Systems of Management Controls on Honesty in Managerial Reporting

By: Aishwarrya Deore, Susanna Gallani and Ranjani Krishnan

While budgetary controls with capital rationing are optimal in theory and widespread in practice, empirical research documents their association with higher employee dishonesty compared to budgetary controls without rationing. In this study, we examine whether... View Details

Keywords: Directing Controls; Misreporting; Mission Statements; Participative Budgeting; Stewardship Theory; Systems Of Management Controls; Capital; Budgets and Budgeting; Mission and Purpose

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August 2016
Case

VMD Medical Imaging Center

By: Susanna Gallani and Eva Labro

VMD Medical Imaging Center, a local independent provider of medical imaging services, is facing some important challenges. Despite efficiency improvements and cost cutting initiatives carried out over the past few years, their profitability is shrinking; their prices... View Details

Keywords: Costing; Death Spiral; Transfer Pricing; Activity Based Costing and Management; Competitive Strategy; Medical Specialties; Health Industry

2020
Working Paper

Are ISS Recommendations Informative? Evidence from Assessments of Compensation Practices

By: Ana Albuquerque, Mary Ellen Carter and Susanna Gallani

Using detailed information from the largest proxy advisor in the U.S., Institutional Shareholder Services (ISS), we examine whether proxy advisors’ assessments of firms’ compensation practices are able to identify poor compensation practices as measured by subsequent... View Details

Keywords: Proxy Advisors; CEO Compensation; Say-on-Pay; Institutional Shareholder Voting; Executive Compensation; Performance

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