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  • All HBS Web  (1,028)
    • News  (164)
    • Research  (739)
    • Multimedia  (12)
  • Faculty Publications  (539)

Show Results For

  • All HBS Web  (1,028)
    • News  (164)
    • Research  (739)
    • Multimedia  (12)
  • Faculty Publications  (539)
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  • September – October 2011
  • Article

Managing the Multiple Dimensions of Risk-Part II: The Office of Risk Management

By: Anette Mikes and Robert S. Kaplan
In the second article of our two-part series, we explore the concept of an Office of Risk Management along with a case study of an innovative risk management function at JP Morgan Private Bank. We also look at the "softer" components of risk management, including a... View Details
Keywords: Banks and Banking; Innovation and Invention; Management Style; Managerial Roles; Risk Management
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Mikes, Anette, and Robert S. Kaplan. "Managing the Multiple Dimensions of Risk-Part II: The Office of Risk Management." Balanced Scorecard Report 13, no. 5 (September–October 2011): 1–6.
  • July – August 2011
  • Article

Managing the Multiple Dimensions of Risk: Part I

By: Robert S. Kaplan and Anette Mikes
Based on an extensive program of case-writing and teaching on risk management, we identify three categories of risk and elaborate on the ways companies can identify and mitigate them, with particular emphasis on strategy execution risks. View Details
Keywords: Risk Management; Risk and Uncertainty; Strategy
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Kaplan, Robert S., and Anette Mikes. "Managing the Multiple Dimensions of Risk: Part I." Balanced Scorecard Report 13, no. 4 (July–August 2011): 1–6.
  • October 1969
  • Article

Probabilistic Depreciation and Its Implications for Group Depreciation

By: Robert S. Kaplan and Yuri Ijiri
Keywords: Value
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Kaplan, Robert S., and Yuri Ijiri. "Probabilistic Depreciation and Its Implications for Group Depreciation." 75th Anniversary Edition. Accounting Review 44 (October 1969): 743–756.
  • fall 1996
  • Article

Linking the Balanced Scorecard to Strategy

By: Robert S. Kaplan and David Norton
Keywords: Balanced Scorecard; Strategy
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Kaplan, Robert S., and David Norton. "Linking the Balanced Scorecard to Strategy." California Management Review 39, no. 1 (fall 1996): 53–79.
  • 1987
  • Chapter

How Cost Accounting Systematically Distorts Product Costs

By: Robert S. Kaplan and Robin Cooper
Keywords: Cost Accounting; Product
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Kaplan, Robert S., and Robin Cooper. "How Cost Accounting Systematically Distorts Product Costs." Chap. 8 in Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan, 204–228. Boston: Harvard Business School Press, 1987.
  • September 2001
  • Background Note

Accounting for Computer Software Development Costs

By: Robert S. Kaplan and Tatiana Sandino
Summarizes the debate on accounting for computer software development costs. Provides a historical description of the development of standards on accounting of computer software development costs, both in the United States and internationally. Describes how, after much... View Details
Keywords: Accounting; Information Technology Industry; Accounting Industry; United States
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Kaplan, Robert S., and Tatiana Sandino. "Accounting for Computer Software Development Costs." Harvard Business School Background Note 102-034, September 2001.
  • June 2001 (Revised July 2001)
  • Case

Boston Lyric Opera

By: Robert S. Kaplan and Dennis Campbell
The Boston Lyric Opera was the fastest growing opera company in North America during the 1990s. Having successfully completed a move to a larger facility in 1999, the board and general director recognize the need to develop a formal strategic planning and governance... View Details
Keywords: Balanced Scorecard; Strategic Planning; Arts; Growth and Development Strategy; Governing and Advisory Boards; Fine Arts Industry; Massachusetts
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Kaplan, Robert S., and Dennis Campbell. "Boston Lyric Opera." Harvard Business School Case 101-111, June 2001. (Revised July 2001.)
  • summer 1972
  • Article

Further Thoughts on Patient Incentives

By: Robert S. Kaplan and Lester Lave
Keywords: Health; Motivation and Incentives
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Kaplan, Robert S., and Lester Lave. "Further Thoughts on Patient Incentives." Health Services Research 7 (summer 1972): 148–150. (see first article, "Patient Incentives and Hospital Insurance," Health Services Research (winter 1971): 288-300.)
  • 29 Jun 2010
  • First Look

First Look: June 29

note:http://cb.hbsp.harvard.edu/cb/product/110070-PDF-ENG The Robin Hood Foundation Alnoor S. Ebrahim and Cathy RossHarvard Business School Case 310-031 Created by hedge fund and financial managers, the... View Details
Keywords: Martha Lagace
  • June 2005 (Revised September 2005)
  • Case

Accounting at MacCloud Winery

By: David F. Hawkins, Robert S. Kaplan and Gregory S. Miller
Uses a fictional new winery to introduce accounting concepts and practices such as assets, liabilities, expenses, the matching principle, and contingent activities. Designed to approach the subject at a conceptual level, allowing class discussion to focus on the... View Details
Keywords: Financial Reporting; Theory; Accounting
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Hawkins, David F., Robert S. Kaplan, and Gregory S. Miller. "Accounting at MacCloud Winery." Harvard Business School Case 105-081, June 2005. (Revised September 2005.)
  • August 1, 2002
  • Article

Options Should be Reflected in the Bottom Line

By: Zvi Bodie, Robert S. Kaplan and Robert C. Merton
Keywords: Financial Instruments; Profit
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Bodie, Zvi, Robert S. Kaplan, and Robert C. Merton. "Options Should be Reflected in the Bottom Line." Wall Street Journal (August 1, 2002).
  • August, 2022
  • Article

Billing and Insurance-Related Administrative Costs: A Cross-National Analysis

By: Barak D. Richman, Robert S. Kaplan, Japees Kohli, Dennis Purcell, Mahek Shah, Igna Bonfrer, Brian Golden, Rosemary Hannam, Will Mitchell, Daniel Cehic, Garry Crispin and Kevin A. Schulman
Billing and insurance-related costs are a significant source of wasteful health care spending in Organization for Economic Cooperation and Development nations, but these administrative burdens vary across national systems. We executed a microlevel accounting of these... View Details
Keywords: Health Care Costs; Administrative Costs; Cost; Health Care and Treatment; Health Industry
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Richman, Barak D., Robert S. Kaplan, Japees Kohli, Dennis Purcell, Mahek Shah, Igna Bonfrer, Brian Golden, Rosemary Hannam, Will Mitchell, Daniel Cehic, Garry Crispin, and Kevin A. Schulman. "Billing and Insurance-Related Administrative Costs: A Cross-National Analysis." Health Affairs 41, no. 8 (August, 2022): 1098–1106.
  • May 2023
  • Article

Decarbonizing Health Care: Engaging Leaders in Change

By: Vivian S. Lee, Kathy Gerwig, Emily Hough, Kedar Mate, Robert Biggio and Robert S. Kaplan
Health care leaders are often surprised to learn that their operations contribute significantly to a warming climate. In addition to their roles as responders to and victims of extreme weather events, health care organizations have an obligation to reduce... View Details
Keywords: Health Care; Decarbonization; Carbon Emissions; Net-zero Emissions; Climate Change; Health Care and Treatment; Health Industry
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Lee, Vivian S., Kathy Gerwig, Emily Hough, Kedar Mate, Robert Biggio, and Robert S. Kaplan. "Decarbonizing Health Care: Engaging Leaders in Change." NEJM Catalyst Innovations in Care Delivery 4, no. 5 (May 2023).
  • March 1996 (Revised May 1996)
  • Case

Natomas North America

By: Kenneth A. Merchant and Robert S. Kaplan
Keywords: North America
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Merchant, Kenneth A., and Robert S. Kaplan. "Natomas North America." Harvard Business School Case 196-129, March 1996. (Revised May 1996.)
  • March 1996
  • Case

Graves Industries, Inc.

By: Kenneth A. Merchant and Robert S. Kaplan
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Merchant, Kenneth A., and Robert S. Kaplan. "Graves Industries, Inc." Harvard Business School Case 196-127, March 1996.
  • 2015
  • Working Paper

How Should We Pay for Health Care?

By: Michael E. Porter and Robert S. Kaplan
Improving the way we pay for health care must be a central component in health care reform. Payment reform must link provider reimbursement and accountability to improving patient value: better health outcomes delivered at lower cost. Today’s deeply flawed... View Details
Keywords: Competition; Value; Health Industry
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Porter, Michael E., and Robert S. Kaplan. "How Should We Pay for Health Care?" Harvard Business School Working Paper, No. 15-041, December 2014. (Revised February 2015.)
  • February 2010
  • Article

The Balanced Scorecard

By: Robert S. Kaplan and Dylan N. Miyake
Keywords: Balanced Scorecard
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Kaplan, Robert S., and Dylan N. Miyake. "The Balanced Scorecard." School Administrator (February 2010).
  • October 2001 (Revised March 2008)
  • Case

Anagene, Inc.

By: Robert S. Kaplan and Christina L. Darwall
An entrepreneurial, publicly traded biotech company has begun production and sales of its core product--cartridges that permit DNA samples to be analyzed on a microchip. In the early quarters, sales are difficult to forecast and the company has experienced fluctuating... View Details
Keywords: Cost Accounting; Financial Reporting; Production; Performance Capacity; Risk and Uncertainty; Genetics; Governing and Advisory Boards; Biotechnology Industry; California
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Kaplan, Robert S., and Christina L. Darwall. "Anagene, Inc." Harvard Business School Case 102-030, October 2001. (Revised March 2008.)
  • Article

The Innovation of Time-Driven Activity-Based Costing

By: Robert S. Kaplan and Steven R. Anderson
Keywords: Innovation and Invention; Activity Based Costing and Management
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Kaplan, Robert S., and Steven R. Anderson. "The Innovation of Time-Driven Activity-Based Costing." Cost Management 21, no. 2 (March–April 2007): 5–15.
  • February 2004
  • Article

Measuring the Strategic Readiness of Intangible Assets

By: Robert S. Kaplan and David P. Norton
Keywords: Measurement and Metrics; Strategy; Assets
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Kaplan, Robert S., and David P. Norton. "Measuring the Strategic Readiness of Intangible Assets." Harvard Business Review 82, no. 2 (February 2004).
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