Publications

Keywords: Financial Crisis; Insurance; Public Sector

October 2009
Article

Managing Risk in the New World

By: Robert S. Kaplan, Anette Mikes, Robert Simons, Peter Tufano and Michael Hofmann Jr.

Five experts gathered recently to discuss the future of enterprise risk management: Kaplan, the Baker Foundation Professor at Harvard Business School, who with his colleague David Norton developed the balanced scorecard; Mikes, an assistant professor at HBS who studies... View Details

Keywords: Forecasting and Prediction; Financial Crisis; Capital Structure; Job Cuts and Outsourcing; Risk Management

Find at Harvard

2016
Working Paper

Cohort Turnover and Operational Performance: The July Phenomenon in Teaching Hospitals

By: Hummy Song, Robert S. Huckman and Jason R. Barro

We consider the impact of cohort turnover—the planned simultaneous exit of a large number of experienced employees and a similarly sized entry of new workers—on operational performance in the context of teaching hospitals. Specifically, we examine the impact of the... View Details

Keywords: Health Care; Health Care Operations; Hospitals; Productivity; Empirical Operations; Service Delivery; Training; Performance Productivity; Health Care and Treatment; Health Industry; United States

Read Now

27 Mar 2007
First Look

First Look: March 27, 2007

research and discuss his contributions to management and economics. We look at three distinct bodies of work. In the first, Clark (in conjunction with Robert Hayes and Steven Wheelwright) argued that the abandonment View Details

Keywords: Martha Lagace

23 Sep 2008
First Look

First Look: September 23, 2008

increasingly successful claims of social scientists, backed by philanthropic foundations, on business education and the growing appeal of "scientific" approaches to decision-making and management. We also show that these... View Details

Keywords: Martha Lagace

08 Jul 2014
First Look

First Look: July 8

plans-epitomized by the ubiquitous 401(k)-which transfer the investment risk from the company to the employee. With that transfer has come a dangerous shift in investment focus, argues Nobel Laureate Robert... View Details

Keywords: Carmen Nobel

02 Sep 2014
First Look

First Look: September 2

Business Review What's Your Language Strategy? It Should Bind Your Company's Global Talent Management and Vision By: Neeley, Tsedal, and Robert Steven Kaplan Abstract—Language pervades every aspect of... View Details

Keywords: Sean Silverthorne

02 Sep 2014
News

Many of the best ideas for improving health care are quite simple

Managers know that individuals who have experience working together can influence team performance. Yet most managers underestimate the benefit of such familiarity, according to Robert S. Huckman, Professor... View Details

1983
Chapter

Statistical Methods for Auditing and Accounting

Keywords: Accounting; Accounting Audits; Mathematical Methods

1980
Chapter

Should Accounting Standards be Set inthe Public or Private Sector?

Keywords: Accounting; Standards; Public Sector; Private Sector; Decision Making

1987
Introduction

The Role of Field Studies in Accounting Research and the Development of Accounting

Keywords: Accounting

April 1998 (Revised May 1998)
Background Note

Investing to Develop Future Capabilities

Keywords: Investment

Find at Harvard

October 1997
Teaching Note

United Way of Southeastern New England (UWSENE) TN

Teaching Note for (9-197-036). View Details

Keywords: United States

June 1997 (Revised May 1998)
Case

Mobil USM&R (A2)

Second of a two-part case on the development and use of a Balanced Scorecard (BSC) at Mobil's US Marketing and Refining Division. This case describes the completed BSC, and how this was linked to the BSCs of the independent business units and the internal service... View Details

Keywords: Balanced Scorecard; Performance Evaluation; Management Teams; Management Practices and Processes; Executive Compensation; Motivation and Incentives; Corporate Strategy; Energy Industry; Mining Industry; United States

March 1997 (Revised June 1999)
Background Note

Using Activity-Based Costing with Budgeted Expenses and Practical Capacity

Describes how activity-based costing (ABC) should be applied with: 1) budgeted, not historical, expenses and 2) assigning the costs of capacity resources. View Details

Keywords: Cost Accounting; Activity Based Costing and Management; Budgets and Budgeting

September 1996 (Revised September 1999)
Case

Mobil USM&R (A): Linking the Balanced Scorecard

The CEO of the marketing and refining division of a major oil company is in the midst of implementing a profit turnaround. He transforms the strongly centralized, functionally-organized division into 17 independent business units and 14 internal service companies. The... View Details

Keywords: Organizational Change and Adaptation; Measurement and Metrics; Management Practices and Processes; Organizational Design; Balanced Scorecard; Corporate Strategy; Mining Industry; Energy Industry

April 1995 (Revised April 1995)
Case

Pillsbury: Customer Driven Reengineering

Pillsbury is transforming itself from an integrated producer of flour and bakery products to a value-added supplier of premium branded products. After initial successes applying activity-based costing to manufacturing operations, two senior executives decide to... View Details

Keywords: Organizational Change and Adaptation; Production; Cost Management; Activity Based Costing and Management; Customer Value and Value Chain; Food and Beverage Industry

1999
Chapter

Activity-Based Costing

Keywords: Activity Based Costing and Management

September 2013
Case

Boston Children's Hospital: Measuring Patient Costs (Abridged)

The case describes a pilot project on applying activity-based costing to measure the cost of treating patients. After an overview of Boston Children's Hospital and its local health care market environment, the case presents process maps and financial data relating to... View Details

Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management