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Publications

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  • All HBS Web  (1,013)
    • News  (165)
    • Research  (740)
    • Multimedia  (12)
  • Faculty Publications  (535)

Show Results For

  • All HBS Web  (1,013)
    • News  (165)
    • Research  (740)
    • Multimedia  (12)
  • Faculty Publications  (535)
← Page 36 of 1,013 Results →
  • November 1999
  • Background Note

Recognizing Revenues and Expenses: Realized and Earned

By: Robert S. Kaplan
Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details
Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry
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Kaplan, Robert S. "Recognizing Revenues and Expenses: Realized and Earned." Harvard Business School Background Note 100-050, November 1999.
  • fall 1990
  • Article

Measures for Manufacturing Excellence: A Summary

By: Robert S. Kaplan
Keywords: Measurement and Metrics; Production; Information
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Kaplan, Robert S. "Measures for Manufacturing Excellence: A Summary." Journal of Cost Management for the Manufacturing Industry (fall 1990): 22–29.
  • September–October 1994
  • Article

Devising a Balanced Scorecard Matched to Business Strategy

By: Robert S. Kaplan
Keywords: Strategy; Balanced Scorecard
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Kaplan, Robert S. "Devising a Balanced Scorecard Matched to Business Strategy." Planning Review (September–October 1994): 15–17, 19, 48.
  • 2006
  • Working Paper

The Demise of Cost and Profit Centers

By: Robert S. Kaplan
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Kaplan, Robert S. "The Demise of Cost and Profit Centers." Harvard Business School Working Paper, No. 07-030, December 2006.
  • 1975
  • Article

Sample Size Computations in Dollar Unit Sampling

By: Robert S. Kaplan
Keywords: Information
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Kaplan, Robert S. "Sample Size Computations in Dollar Unit Sampling." Studies on Statistical Methodology in Auditing, Supplement Journal of Accounting Research 13 (1975): 126–133.
  • March 1985 (Revised November 1985)
  • Case

Wilmington Tap and Die

By: Robert S. Kaplan
The general manager of a division manufacturing taps and dies must decide whether to continue a major capital investment program. The program was designed to replace aging mechanical machines with modern, electronically controlled equipment. A post-audit, after an... View Details
Keywords: Capital Budgeting; Investment; Accounting Audits; Cost Management; Technological Innovation; Information Technology; Performance Productivity; Production; Management Analysis, Tools, and Techniques; Manufacturing Industry
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Kaplan, Robert S. "Wilmington Tap and Die." Harvard Business School Case 185-124, March 1985. (Revised November 1985.)
  • 1994
  • Chapter

Companies as Laboratories

By: Robert S. Kaplan
Keywords: Business Ventures
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Kaplan, Robert S. "Companies as Laboratories." In The Relevance of a Decade: Essays to Mark the First Ten Years of the Harvard Business School Press, edited by Paula B. Duffy. Boston, MA: Harvard Business School Press, 1994.
  • June 1994
  • Article

Flexible Budgeting in an Activity-Based Costing Framework

By: Robert S. Kaplan
Keywords: Budgets and Budgeting; Framework
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Kaplan, Robert S. "Flexible Budgeting in an Activity-Based Costing Framework." Accounting Horizons (June 1994): 104–109.
  • winter 1990
  • Article

Accounting for Technology Costs

By: Robert S. Kaplan
Keywords: Accounting; Information Technology; Cost
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Kaplan, Robert S. "Accounting for Technology Costs." Enterprise (winter 1990): 8–12.
  • Article

Contribution Margin Analysis: No Longer Relevant/Strategic Cost Management: The New Paradigm

By: Robert S. Kaplan
Keywords: Accounting; Cost; Management; Finance
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Kaplan, Robert S. "Contribution Margin Analysis: No Longer Relevant/Strategic Cost Management: The New Paradigm." Journal of Management Accounting Research 2 (Fall 1990): 2–15.
  • Article

Keeping Score on Community Investment

By: Robert S. Kaplan
Keywords: Civil Society or Community; Investment
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Kaplan, Robert S. "Keeping Score on Community Investment." Leader to Leader, no. 33 (Summer 2004): 13–19.
  • 1976
  • Report

Financial Crisis in the Social Security System

By: Robert S. Kaplan
Keywords: Financial Crisis; Insurance; Public Sector
Citation
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Kaplan, Robert S. "Financial Crisis in the Social Security System." Domestic Affairs Studies, American Enterprise Institute for Public Policy Research, Washington, D.C., September 1976.
  • Article

Megastudies Improve the Impact of Applied Behavioural Science

By: Katherine L. Milkman, Dena Gromet, Hung Ho, Joseph S. Kay, Timothy W. Lee, Pepi Pandiloski, Yeji Park, Aneesh Rai, Max Bazerman, John Beshears, Lauri Bonacorsi, Colin Camerer, Edward Chang, Gretchen Chapman, Robert Cialdini, Hengchen Dai, Lauren Eskreis-Winkler, Ayelet Fishbach, James J. Gross, Samantha Horn, Alexa Hubbard, Steven J. Jones, Dean Karlan, Tim Kautz, Erika Kirgios, Joowon Klusowski, Ariella Kristal, Rahul Ladhania, Jens Ludwig, George Loewenstein, Barbara Mellers, Sendhil Mullainathan, Silvia Saccardo, Jann Spiess, Gaurav Suri, Joachim H. Talloen, Jamie Taxer, Yaacov Trope, Lyle Ungar, Kevin G. Volpp, Ashley V. Whillans, Jonathan Zinman and Angela L. Duckworth
Policy-makers are increasingly turning to behavioural science for insights about how to improve citizens’ decisions and outcomes. Typically, different scientists test different intervention ideas in different samples using different outcomes over different time... View Details
Keywords: Policy Making; Behavioral Science; Behavior; Change; Decision Making; Policy
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Milkman, Katherine L., Dena Gromet, Hung Ho, Joseph S. Kay, Timothy W. Lee, Pepi Pandiloski, Yeji Park, Aneesh Rai, Max Bazerman, John Beshears, Lauri Bonacorsi, Colin Camerer, Edward Chang, Gretchen Chapman, Robert Cialdini, Hengchen Dai, Lauren Eskreis-Winkler, Ayelet Fishbach, James J. Gross, Samantha Horn, Alexa Hubbard, Steven J. Jones, Dean Karlan, Tim Kautz, Erika Kirgios, Joowon Klusowski, Ariella Kristal, Rahul Ladhania, Jens Ludwig, George Loewenstein, Barbara Mellers, Sendhil Mullainathan, Silvia Saccardo, Jann Spiess, Gaurav Suri, Joachim H. Talloen, Jamie Taxer, Yaacov Trope, Lyle Ungar, Kevin G. Volpp, Ashley V. Whillans, Jonathan Zinman, and Angela L. Duckworth. "Megastudies Improve the Impact of Applied Behavioural Science." Nature 600, no. 7889 (December 16, 2021): 478–483.
  • 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
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Kaplan, Robert S., Anette Mikes, Robert Simons, Peter Tufano, and Michael Hofmann Jr. "Managing Risk in the New World." Harvard Business Review 87, no. 10 (October 2009): 68–75.
  • 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
  • 10 May 2011
  • First Look

First Look: May 10

history, and the lessons learned to date. It discusses the current challenges faced by policy makers wanting to further improve the program. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/811100-PDF-ENG Continental Media Group:... View Details
Keywords: Sean Silverthorne
  • 12 Dec 2017
  • First Look

New Research and Ideas, December 12, 2017

Overall Cost Comparison of Gastrointestinal Endoscopic Procedures with Endoscopist- or Anesthesia-Supported Sedation by Activity-Based Costing Techniques By: Helmers, Richard A., James A. Dilling, Christopher R. Chaffee, Mark V. Larson,... View Details
Keywords: Sean Silverthorne
  • 16 Mar 2010
  • First Look

First Look: March 16

highlighting the tension between congressional oversight of the Fed and the Fed's independence from political influence. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/710051-PDF-ENG Elkay Plumbing Products Division Robert View Details
Keywords: Martha Lagace
  • 01 Jun 2013
  • News

Faculty Books

habits of quantitative thinking, and deal effectively with an organization's "quants." What You're Really Meant to Do: A Road Map for Reaching Your Unique Potential by Robert Steven View Details
Keywords: Publishing Industries (except Internet); Information
  • 03 Nov 2015
  • First Look

November 3, 2015

Discretionary Task Ordering: Queue Management in Radiological Services By: Ibanez, Maria, Jonathan R. Clark, Robert S. Huckman, and Bradley R. Staats Abstract—A long line of research examines how best to... View Details
Keywords: Sean Silverthorne
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