Publications

June 1992
Article

Incentive Contracts and Performance Measurement

By: George P. Baker

Keywords: Contracts; Performance; Measurement and Metrics; Motivation and Incentives

April 27, 2009
Article

Fraud in Online Advertising

By: Benjamin Edelman

At first glance, online advertising seems to be as measurable a medium as any ever invented. Advertisers can count how many times an ad was sent, then measure sales—yielding an analysis that seems to report the value of an online ad campaign. But the reality is... View Details

Keywords: Advertising Campaigns; Online Advertising; Crime and Corruption; Measurement and Metrics; Value

September 2007
Teaching Note

Opportunity International: Measurement and Mission (TN)

By: Herman B. Leonard, Srikant M. Datar, Marc J. Epstein and Melissa Tritter

Keywords: Measurement and Metrics; Mission and Purpose; Opportunities

Purchase

January 2006
Tutorial

Cost-Volume Profit Models

By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens

Covers fixed, variable, and semivariable costs and their role in building and interpreting cost-volume-profit models. Introduces the cost-volume and contribution-volume-profit models and identifies some of their uses and limitations. Teaches how to use the... View Details

Keywords: Volume; Cost; Profit; Mathematical Methods

Purchase

November 2005
Article

A Behavioral Window on the Mind of the Market: An Application of the Response Time Paradigm

By: Fred W. Mast and Gerald Zaltman

Keywords: Behavior; Markets; Standards

Article

Discussion of Private Predecision Information, Performance Measure Congruity, and the Value of Delegation

By: S. Datar

Keywords: Decision Making; Information; Performance; Measurement and Metrics; Value

25 Apr 2014
News

Disrupting criminal enterprises that prey on children

with vulnerable children. Recently, Brochu assumed a new position as the head of human trafficking programs for Geneva Global, a leading social enterprise that implements philanthropists' humanitarian goals at the grassroots level around the world. In this role, she... View Details

2023
Other Unpublished Work

If 3 Was 9

By: Randolph B. Cohen

One determinant of where economies and markets are headed is how well we handle the climate crisis. Headlines on the climate tend to emphasize two points. First, average global temps are rising, with it being the hottest summer in 1,000 centuries per some estimates.... View Details

Keywords: Climate Change; Measurement and Metrics

January 1993
Article

Models for Measuring and Accounting for Cost of Conformance Quality

By: P. Nandakumar, S. Datar and R. Akella

Keywords: Measurement and Metrics; Cost; Accounting; Quality

July 2002
Article

International Accounting Standards Board Update

By: David F. Hawkins

Keywords: International Accounting; Standards

31 Aug 2011
Research & Ideas

Improving Fairness in Flight Delays

Austin, Fearing develops a "fairness" metric that (in the case of severe weather, for example) balances the trade-off between the most efficient and the most equitable allocation of delays. The FAA's current Traffic Flow... View Details

Keywords: by Julia Hanna; Entertainment & Recreation; Air Transportation

Web

Hidden Workers: Caregivers - Managing the Future of Work

key metrics compared to traditional sources of talent. With many companies facing a talent shortage, hiring these hidden workers may be the solution. Read the report Hidden Workers: Part-Time Potential By: Joseph B. Fuller, Manjari Raman,... View Details

May 2020
Article

Measuring Collaboration in Modern Organizations

By: Stephen Michael Impink, Andrea Prat and Raffaella Sadun

Internal communication has been a central theme in organizational economics, as employee collaboration provides insight into the structure of firms. Use of electronic communications data can be transformational for organizational economics, as these data provide a... View Details

Keywords: Collaboration; Employees; Interactive Communication; Measurement and Metrics; Organizations; Performance

January 2008 (Revised May 2013)
Background Note

Accounting for Interest Rate Derivatives

Explains the accounting for interest rate derivatives under Statement of Financial Accounting Standards 133. View Details

Keywords: Accounting; Financial Instruments; Interest Rates; Standards

Educators

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Web

HBS - Financials | Consolidated Balance Sheet

2022 Annual Report From The Dean Key Metrics Financials PDF Downloads Financials From the CFO Financial Highlights Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial Information Financials From the CFO... View Details

November 23, 2021
Article

The Nasdaq Mandate Will Expand Diversity in Business—and That’s Good for Business

By: Rosabeth M. Kanter and Andrea Silbert

As The Boston Club’s corporate census has identified, Massachusetts is moving the needle on the advancement of women and people of color in the business community. In our work, we measure this data year after year, and we are seeing incremental progress, but it is... View Details

Keywords: Women; Equity; Board; Diversity; Race; Gender; Measurement and Metrics; Policy; Massachusetts

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2021
Working Paper

Accounting for Organizational Employment Impact

By: David Freiberg, Katie Panella, George Serafeim and T. Robert Zochowski

Organizations create significant positive and negative impacts through their employment practices. This paper builds on the substantial body of research regarding job quality and impact measurement to present a framework for monetized analysis of employment impact. We... View Details

Keywords: Impact-Weighted Accounts; IWAI; Employment Impact; Employment; Jobs and Positions; Quality; Measurement and Metrics; Analysis; Framework

SSRN