Robert S. Benchley - Publications - Faculty & Research

Markets for carbon trading function poorly, and many traded offsets do not actually perform as promised. Without robust protocols for monitoring offsets and in the absence of proper accounting mechanisms, market-based approaches to reducing atmospheric GHG will be... View Details

Keywords: Climate Change; Environmental Accounting; Environmental Regulation

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March 2024
Article

Establishing the Foundation for Carbon Trading Markets

By: Robert S. Kaplan, Karthik Ramanna and Marc Roston

Poor measurement practices and inadequate controls have led to extensive trading of carbon offset instruments that do not materially reduce the supply of atmospheric GHG. We introduce five carbon offset accounting principles, built from fundamental financial-accounting... View Details

Keywords: Carbon Offsetting; Accounting; Carbon Accounting; E-liabilities; Measurement; Trading; Environmental Accounting; Environmental Sustainability

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Bibliography | Baker Library | Bloomberg Center | Harvard Business School

Photography.” Corporate Patronage of Art & Architecture in the United States, Late 19th Century to the Present , ed. Monica Jovanovich and Melissa Renn. New York: Bloomsbury Visual Arts, Bloomsbury Publishing, Inc., 2019, 63–76. Elson, View Details

01 Jun 2015
News

Alumni and Faculty Books for June 2015

Blameless Victim: Our Ten-Year Legal Battle against Zurich American Insurance and American International Group by Harold S. Rhodes (MBA 1980) (CreateSpace Independent Publishing Platform) This is the detailed story of the Rhodes family’s... View Details

01 Dec 2002
News

What You Know Depends on Where You Go

HBS associate professor Robert Kennedy and LARC executive director Gustavo Herrero interview customers of BancoSol at a market in La Paz. The bank specializes in microloans and has the second-largest number of customers of any If you're... View Details

01 Dec 2000
News

Books

The Strategy-Focused Organization by Robert S. Kaplan and David P. Norton (Harvard Business School Press) Following the success of their 1996 bestseller, The Balanced Scorecard, View Details

Keywords: Rogelio Fussa; Publishing Industries (except Internet); Information

July – August 1998
Article

The Promise--and Peril--of Integrated Cost Systems

By: Robin Cooper and Robert S. Kaplan

Keywords: Cost; System

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January 2023 (Revised February 2023)
Teaching Note

Performance Management at Afreximbank (A) and (B)

By: Robert S. Kaplan and Siko Sikochi

Teaching Note for HBS Case No. 120-029. View Details

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Article

Defining, Measuring, and Improving Value in Spine Care

By: Robert S. Kaplan and Derek Haas

This chapter discusses how to measure and improve spine care outcomes and costs. Today’s commonly used outcome metrics, such as readmission and complication rates, are actually process and quality metrics. They are not the outcomes, such as improvement in pain and... View Details

Keywords: Spine Care; Outcomes Measurement; Time-Driven Activity-Based Costing; Health Care and Treatment; Cost; Measurement and Metrics; Performance Improvement; Value

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August 1998 (Revised December 1998)
Case

Wells Fargo Online Financial Services (B)

By: Robert S. Kaplan and Nicole Tempest

Describes how the Balanced Scorecard built by the Online Financial Services (OFS) group is used to select the highest-priority initiatives for the organization. Currently, initiatives arise continually throughout the organization, and management spends considerable... View Details

Keywords: Balanced Scorecard; Internet and the Web; Corporate Entrepreneurship; Corporate Strategy; Performance Evaluation; Finance; Change; Situation or Environment; Measurement and Metrics; Financial Services Industry; Banking Industry

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October 2016 (Revised March 2022)
Background Note

Cost Variance Analysis

By: Robert S. Kaplan and Susanna Gallani

This note was written to provide students with fundamental concepts and methods for the analysis of cost variances. It focuses on the decomposition of cost variances into price, quantity, and mix variance components, an approach that allows students to identify the... View Details

Keywords: Cost Accounting

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December 23, 2015
Article

The Untapped Potential of Health Care APIs

By: Robert S. Huckman and Maya Uppaluru

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April 1996 (Revised April 1996)
Case

Activity-Based Management at Stream International

By: Robert S. Kaplan and Norman Klein

Stream International's Crawfordsville, Indiana facilities undertake the design and implementation of an activity-based costing project. After analyzing the costs assigned to 161 work activities, Crawfordsville managers present five proposals for change based on ABM... View Details

Keywords: Organizational Change and Adaptation; Change Management; Activity Based Costing and Management; Indiana

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