Publications

December 2010
Article

Implications for GAAP from an Analysis of Positive Research in Accounting

By: S.P. Kothari, Karthik Ramanna and Douglas J. Skinner

Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces.... View Details

Keywords: Fair Value Accounting; Standards; International Accounting; Financial Markets; Financial Reporting

SSRN

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17 Oct 2006
First Look

First Look: October 17, 2006

across their internal corporate departments lead their facilities to prioritize different institutional pressures and thus adopt different management practices. Specifically, we argue that View Details

Keywords: Sean Silverthorne

28 Jul 2014
Blog Post

Mid-summer Update

I’m flying back from a mid-summer report out at Danaher’s headquarters in Washington, D.C. The past three days were full of reflection and feedback, as well as some fun after-hour jaunts in the city. For... View Details

Keywords: Manufacturing

April 2009 (Revised August 2010)
Case

Buro Happold

By: Robert G. Eccles and Kerry Herman

Padraic Kelly became Managing Director (MD) of the engineering services firm Buro Happold in 1996. One of his first initiatives was "Aim for Growth," which was intended to help the firm grow beyond its current size where it was constrained by a structure of having each... View Details

Keywords: Training; Entrepreneurship; Leadership Development; Growth and Development Strategy; Management Skills; Organizational Culture; Programs

May 2016
Article

Transformation of Health Care—Perspectives of Opinion Leaders

By: Joanne Disch, Thomas W. Feeley, Diana J. Mason, Richard L. Schilsky, Ellen L. Stovall and Shelley Fuld Nasso

"What Health System Transformations Do You Believe Are Necessary for the Future of Health Care?" We need to transform to a true value-based health care delivery system. That means organizing care around medical conditions, not simply around hospitals and doctors. We... View Details

Keywords: Perspective; Health Disorders; Performance Improvement; Health Care and Treatment; Transformation; Health Industry

12 May 2015
Working Paper Summaries

Financing Payouts

Keywords: by Joan Farre-Mensa, Roni Michaely & Martin C. Schmalz

11 Oct 2017
Blog Post

Designing Internship Projects for Greater Impact

Although internships have long been a staple of an HBS education, today’s MBA candidates have different expectations – with a new set of challenges for interns and employers alike. Students are interested in... View Details

Keywords: Entrepreneurship

March 2016 (Revised May 2018)
Case

Reinventing Best Buy

By: John R. Wells and Gabriel Ellsworth

On March 1, 2017, Best Buy Company, Inc., North America’s largest retailer of consumer electronics and appliances, announced a third year of comparable-store sales increases and a 20.8% increase in domestic comparable online sales. These results were in marked contrast... View Details

KRISHNA G. PALEPU is the Ross Graham Walker Professor of Business Administration, and has served previously as Senior Advisor to the President of Harvard University, and Senior Associate Dean... View Details

Keywords: accounting industry; banking; financial services; information technology industry; pharmaceuticals; retailing

September 2021 (Revised March 2024)
Case

Bühler: Mobilizing Industry around a Common Purpose

By: Ranjay Gulati, Franz Wohlgezogen and Malini Sen

Bühler Group, a Swiss multinational processing technology provider, started by selling machines for processing grains and later transitioned into selling food processing solutions. A family-owned business in the fifth generation, Bühler’s high-end milling, grinding,... View Details

Keywords: Family Business; Customer Focus and Relationships; Machinery and Machining; Corporate Social Responsibility and Impact; Mission and Purpose; Innovation Leadership; Switzerland

06 Mar 2019
Sharpening Your Skills

Has the Glass Ceiling Been Broken (or at Least Cracked)?

On Friday, we will celebrate International Women's Day 2019, an annual event to promote the advancement of gender equality and gauge our progress across many domains. In business, researchers tell... View Details

Keywords: by Sean Silverthorne

2017
Working Paper

A Historical Approach to Clustering in Emerging Economies

By: Valeria Giacomin

Clusters are defined as geographically concentrated agglomerations of specialized firms in a particular domain. The cluster concept in its broader meaning of industrial agglomeration has been the focus of longstanding debates in the social sciences. This working paper... View Details

Keywords: Industry Clusters; Research; Theory; Developing Countries and Economies; History; Analysis; Globalization

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June 2010
Article

Change for Change's Sake

By: Freek Vermeulen, Phanish Puranam and Ranjay Gulati

No one disputes that firms have to make organizational changes when the business environment demands them. But the idea that a firm might want change for its own sake often provokes skepticism. Why inflict all that pain if you don't have to? That is a dangerous... View Details

Keywords: Interpersonal Communication; Innovation and Invention; Leading Change; Organizational Change and Adaptation; Organizational Structure; Creativity; Power and Influence; Adaptation

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22 Oct 2013
First Look

First Look: October 22

Journal of International Business Studies Language as a Lightning Rod: Power Contests, Emotion Regulation, and Subgroup Dynamics in Global Teams By: Hinds, Pamela J., Tsedal Neeley, View Details

Keywords: Sean Silverthorne

Article

Everybody Else Is Doing It: Exploring Social Transmission of Lying Behavior

By: Heather E. Mann, Ximena Garcia-Rada, Daniel Houser and Dan Ariely

Lying is a common occurrence in social interactions, but what predicts whether an individual will tell a lie? While previous studies have focused on personality factors, here we asked whether lying tendencies might be transmitted through social networks. Using an... View Details

Keywords: Behavior; Values and Beliefs; Social and Collaborative Networks