Cost Accounting - Publications - Faculty & Research

17 Jan 2023
In Practice

8 Trends to Watch in 2023

As 2023 begins, businesses and employees face an uncertain economy and labor market, as the twin dilemmas of inflation and interest rates weigh on forecasts. Harvard Business School faculty share the top trends that they believe will shape the workplace and markets... View Details

Keywords: by Avery Forman

16 Jan 2013
Research & Ideas

The Messy Link Between Slave Owners and Modern Management

allocated the cost of their trains over time, but Rosenthal notes that slave owners were doing this before then. Starting in the late 1840s, Thomas Affleck's account books instructed planters to record... View Details

Keywords: by Katie Johnston

Web

The Caring Company

that employers must “do the math” when it comes to care. By not accounting for costs like reduced productivity and increased turnover, employers leave money on the table when it comes to care. Almost a third... View Details

31 Jan 2023
Op-Ed

Can Insurance Technology Solve the Uninsured Driver Problem?

insurance at a time and only pay for coverage on the days they actually drive. The high cost of the uninsured While 13 percent of drivers nationwide are uninsured, the problem is even worse in some states like California (17 percent),... View Details

Keywords: by Ray Kluender; Insurance

28 Apr 2021
Research & Ideas

Remote Workers Spend More on Housing. Do They Deserve Higher Pay?

To executives expecting to save on office space when some employees continue working remotely post-pandemic: Not so fast. Makeshift desks and kitchen tables have sufficed for many people working from home to avoid COVID-19. However, permanently remote workers tend to... View Details

Keywords: by Kristen Senz

18 Jun 2024
Research & Ideas

Central Banks Missed Inflation Red Flags. This Pricing Model Could Help.

economists due to their complexity and the need to account for varying frequencies of price changes. However, these models offer significant theoretical advantages. They consider profit margins, recognizing that companies are more likely... View Details

Keywords: by Rachel Layne; Financial Services; Banking

Dutch Leonard

Herman B. ("Dutch") Leonard is Eliot I. Snider and Family Professor of Business Administration at the Harvard Business School and the George F. Baker, Jr. Professor of Public Sector Management at Harvard University's John F. Kennedy School of Government. In... View Details

Keywords: education industry; federal government; health care; nonprofit industry; state government

22 Jun 2009
Research & Ideas

“Too Big To Fail”: Reining In Large Financial Firms

largely unregulated hedge fund, came perilously close to collapse in 1998, threatening the global financial system. The tech bubble burst in 2001. Accounting scandals destroyed Enron in 2001 and WorldCom in 2002. And the current global... View Details

Keywords: by Roger Thompson; Banking; Financial Services

March 2020
Article

Synergistic Value in Vertically Integrated Power-to-Gas Energy Systems

By: Gunther Glenk and Stefan Reichelstein

In vertically integrated energy systems, integration frequently entails operational gains that must be traded off against the requisite cost of capacity investments. In the context of the model analyzed in this study, the operational gains are subject to inherent... View Details

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02 Apr 2019
First Look

New Research and Ideas, April 2, 2019

forthcoming Review of Accounting Studies The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews By: Duro, Miguel, Jonas Heese, and Gaizka Ormazabal Abstract—This paper studies the effect of the public disclosure... View Details

Keywords: Dina Gerdeman

01 Oct 2001
Research & Ideas

How To Make Restructuring Work for Your Company

considered, including issuing tracking stock, doing a leveraged buyout, or repurchasing shares, would not have solved this underlying business problem. Chase Manhattan Bank and Chemical Bank used their merger as an opportunity to both reduce operating View Details

Keywords: by Stuart C. Gilson

16 Feb 2023
HBS Case

ESG Activists Met the Moment at ExxonMobil, But Did They Succeed?

The impact-investment hedge fund Engine No. 1 made a big splash in May 2021 when it managed to get three nominees elected to the ExxonMobil board of directors. It was an open effort to prod the oil giant toward renewable energy and test whether activist investing could... View Details

Keywords: by Lane Lambert; Financial Services

03 Jan 2017
First Look

January 3, 2017

culminated in the signing of the 1973 Paris Peace Accords, which held for about two years before collapsing in the wake of Watergate. The account in this working paper carefully describes—but does not analyze nor draw lessons from—core... View Details

Keywords: Carmen Nobel

Web

Compute Cluster and Data Storage - Research Computing Services

resources to enable HBS researchers to scale up effectively and efficiently conduct statistical analysis and programming. Quick Start and Logging In Requesting an Account Copying and Transferring Files Running Jobs Software Tools Scaling... View Details

Web

Entrepreneurship - Faculty & Research

competitive Darwinian contest. Instead, a few investors make decisions that are impacted by incentive, agency, and coordination problems, often before a new idea even has a chance to compete in a market. We contend that costs and... View Details

06 Apr 2010
First Look

First Look: April 6

were making decisions that made them more acceptable to customers given the particular social, cultural, and economic contexts within which they were embedded. Ownership Structure and the Cost of Corporate Borrowing Authors: Chen Lin, Yue... View Details

Keywords: Martha Lagace

July 2003 (Revised March 2004)
Case

XM Satellite Radio (A)

By: David B. Godes and Elie Ofek

XM Satellite Radio is a radically new way to listen to radio. Management must develop a marketing strategy to launch the firm and the category. A crucial aspect of the strategy is to determine which of two business models the company will pursue. Should it focus... View Details

Keywords: Advertising; Business Model; Decision Choices and Conditions; Cost Management; Marketing Channels; Marketing Strategy; Problems and Challenges; Partners and Partnerships; Sales; Competitive Strategy; Communications Industry

Citation

Educators

Purchase

15 May 2007
First Look

First Look: May 15, 2007

that a monopolistic market maker is able to extract from impatient investors. The mechanism for trade is a limit order, and immediacy is supplied when the limit order is executed. We show that limit orders are American options and their value represents the View Details

Keywords: Martha Lagace

Web

HBS - The year in Review

Students 18 Applications 896 Acceptance Rate 4% More Key Enrollment Statistics Full-Tuition Scholarships Offered In an effort to make the Master of Business Administration (MBA) degree more affordable and accessible to a wider array of students, HBS began providing... View Details

2025
Working Paper

How Do Nonprofits Use Cash Windfalls? Evidence from $5B in Unrestricted Donations

By: Jennifer Walsh

How do nonprofits use unrestricted gifts? Donations to 501(c)(3)'s are increasingly given unrestricted due to concerns that restrictions on use unduly constrain nonprofits. I study the effect of such funding on recipients using a $5B sample of MacKenzie Scott's gifts... View Details

Keywords: Nonprofit Organizations; Philanthropy and Charitable Giving; Budgets and Budgeting; Compensation and Benefits

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