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      Management AccountingRemove Management Accounting →

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      • December 2002
      • Case

      National Economic Accounting: Past, Present, and Future

      By: David A. Moss and Sarah A. Brennan
      Presents the fundamentals of GDP accounting (including definitions, etc.), examines the history of national accounting, and surveys the international debate over "Green GDP." The first section explains the basic rules and definitions of national economic accounting and... View Details
      Keywords: History; Natural Environment; Quality; Accounting; Forecasting and Prediction; Environmental Sustainability; Economy; United States
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      Moss, David A., and Sarah A. Brennan. "National Economic Accounting: Past, Present, and Future." Harvard Business School Case 703-026, December 2002.
      • September 2002 (Revised October 2002)
      • Case

      Corporate Inversions: Stanley Works and the Lure of Tax Havens

      By: Mihir A. Desai, James R. Hines, Jr and Mark Veblen
      In response to Stanley Work's announcement that it is moving to Bermuda--and the associated jump in market value--a major competitor sets out to determine how the market is valuing the consequences of moving to a tax haven and whether his company should invert to a tax... View Details
      Keywords: Financial Management; Taxation; Financial Strategy; Credit Derivatives and Swaps; International Finance; Valuation; Financial Markets; Financial Statements; United States
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      Desai, Mihir A., James R. Hines, Jr, and Mark Veblen. "Corporate Inversions: Stanley Works and the Lure of Tax Havens." Harvard Business School Case 203-008, September 2002. (Revised October 2002.)
      • September 2002 (Revised January 2013)
      • Case

      Siebel Systems: Organizing for the Customer

      By: Robert Simons and Antonio Davila
      Siebel Systems is one of the fastest growing companies in America. Tom Siebel, the company's founder, has organized the business to accommodate growth and focus on the customer. Innovative information technology systems and clear accountability prove to be essential to... View Details
      Keywords: Organizational Structure; Applications and Software; Business Growth and Maturation; Information Technology; Performance Evaluation; Performance Expectations; Innovation and Management; Technological Innovation; Customer Focus and Relationships; Management Teams; Information Technology Industry; North and Central America
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      Simons, Robert, and Antonio Davila. "Siebel Systems: Organizing for the Customer." Harvard Business School Case 103-014, September 2002. (Revised January 2013.)
      • September 2002
      • Case

      Abercrombie & Kent

      By: Frances X. Frei, Brian Corbett, Mark Partin and Daniel Rethazy
      Describes Abercrombie & Kent, the outdoor adventure company that has provided services throughout the entire history of the outdoor adventure industry. Provides an opportunity to learn how the company successfully grown into a premier player in the industry by adapting... View Details
      Keywords: History; Financial Management; Activity Based Costing and Management; Service Operations; Marketing Reference Programs; Product Development; Business Growth and Maturation; Balance and Stability; Marketing Channels; Transportation; Growth and Development Strategy; Travel Industry
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      Frei, Frances X., Brian Corbett, Mark Partin, and Daniel Rethazy. "Abercrombie & Kent." Harvard Business School Case 603-002, September 2002.
      • August 2002 (Revised January 2003)
      • Case

      Siebel Systems: Anatomy of a Sale, Part 1

      By: John A. Deighton and Das Narayandas
      How does a $2 million software sale happen? This case traces efforts by Siebel Systems to sell lead management software to discount broker Quick & Reilly. The buying process is mapped out over four years. Covers in detail the last six months—from Siebel's initial... View Details
      Keywords: Leadership; Management Analysis, Tools, and Techniques; Marketing Strategy; Consumer Behavior; Organizational Structure; Behavior; Competition; Applications and Software; Technology Industry
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      Deighton, John A., and Das Narayandas. "Siebel Systems: Anatomy of a Sale, Part 1." Harvard Business School Case 503-021, August 2002. (Revised January 2003.) (request a courtesy copy.)
      • August 2002 (Revised February 2003)
      • Case

      Siebel Systems: Anatomy of a Sale, Part 2

      By: John A. Deighton and Das Narayandas
      How does a $2 million software sale happen? This case traces efforts by Siebel Systems to sell lead management software to discount broker Quick & Reilly. The buying process is mapped out over four years. Covers in detail the last six months--from Siebel's initial... View Details
      Keywords: Business Cycles; Leadership; Management Analysis, Tools, and Techniques; Marketing Strategy; Consumer Behavior; Organizational Structure; Behavior; Competition; Applications and Software; Technology Industry
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      Deighton, John A., and Das Narayandas. "Siebel Systems: Anatomy of a Sale, Part 2." Harvard Business School Case 503-022, August 2002. (Revised February 2003.)
      • August 2002
      • Case

      Siebel Systems: Anatomy of a Sale, Part 3

      By: John A. Deighton and Das Narayandas
      How does a $2 million software sale happen? This case traces efforts by Siebel Systems to sell lead management software to discount broker Quick & Reilly. The buying process is mapped out over four years. Covers in detail the last six months--from Siebel's initial... View Details
      Keywords: Sales; Decision Choices and Conditions; Competitive Strategy; Customer Relationship Management; Product Marketing; Information Technology Industry
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      Deighton, John A., and Das Narayandas. "Siebel Systems: Anatomy of a Sale, Part 3." Harvard Business School Case 503-023, August 2002.
      • August 2002 (Revised August 2003)
      • Case

      Electronic Arts Introduces The Sims Online

      By: Youngme E. Moon
      Electronic Arts (EA), the world's largest independent game publisher, is preparing to launch an online, subscription-based version of the most popular PC game in history: The Sims. The new game is called "The Sims Online" and it differs from the original game in two... View Details
      Keywords: Fair Value Accounting; Decision Making; Price; Product Launch; Market Entry and Exit; Internet; Entertainment and Recreation Industry
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      Moon, Youngme E. "Electronic Arts Introduces The Sims Online." Harvard Business School Case 503-008, August 2002. (Revised August 2003.)
      • August 2002 (Revised November 2003)
      • Teaching Note

      Activity-Based Management at W.S. Industries (TN) (A) and (B)

      By: V.G. Narayanan
      Teaching Note for (9-101-062) and (9-102-063). View Details
      Keywords: Activity Based Costing and Management
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      Narayanan, V.G. "Activity-Based Management at W.S. Industries (TN) (A) and (B)." Harvard Business School Teaching Note 103-011, August 2002. (Revised November 2003.)
      • July 2002 (Revised April 2003)
      • Case

      Computer Associates International, Inc.: Governance and Investor Communication Challenge

      By: Paul M. Healy and Krishna G. Palepu
      Sanjay Kumar, the CEO of Computer Associates, faces investor communication challenges following the company's implementation of a new business model and the accompanying change method used to recognize revenue. Despite management's confidence that the new business... View Details
      Keywords: Business Earnings; Earnings Management; Stock Shares; Problems and Challenges; Communication Strategy; Accrual Accounting; Business Model; Budgets and Budgeting; Corporate Governance; Revenue; Computer Industry; Information Technology Industry
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      Healy, Paul M., and Krishna G. Palepu. "Computer Associates International, Inc.: Governance and Investor Communication Challenge." Harvard Business School Case 103-007, July 2002. (Revised April 2003.)
      • April 2002
      • Teaching Note

      Anagene, Inc. TN

      By: Robert S. Kaplan
      Teaching Note for (9-102-030). View Details
      Keywords: Entrepreneurship; Public Ownership; Sales; Production; Forecasting and Prediction; Volume; Governing and Advisory Boards; Cost Accounting; Business or Company Management; Financial Reporting; Strategy; Performance Capacity; Biotechnology Industry
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      Kaplan, Robert S. "Anagene, Inc. TN." Harvard Business School Teaching Note 102-078, April 2002.
      • February 2002
      • Case

      Strategy of the Firm Under Regulatory Review: The Case of Chilectra

      By: Rafael M. Di Tella and Alexander Dyck
      Discusses the largest electric distribution company in Chile and one of the five largest private Chilean companies. Introduces the exercise of operating control in order to improve the profitability of the investments, privatization, and international expansions. View Details
      Keywords: Corporate Governance; Corporate Accountability; Growth and Development Strategy; Privatization; Emerging Markets; Competitive Strategy; Expansion; Global Strategy; Governance Compliance; Utilities Industry; Chile
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      Di Tella, Rafael M., and Alexander Dyck. "Strategy of the Firm Under Regulatory Review: The Case of Chilectra." Harvard Business School Case 702-025, February 2002.
      • February 2002 (Revised November 2002)
      • Case

      Activity-Based Management at W.S. Industries (B)

      By: V.G. Narayanan and Jeremy Cott
      Describes activity-based budgeting at W.S. Industries. Also describes target costing-led product redesign, and product, customer, and order profitability. View Details
      Keywords: Activity Based Costing and Management; Operations; Energy Industry; India
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      Narayanan, V.G., and Jeremy Cott. "Activity-Based Management at W.S. Industries (B)." Harvard Business School Case 102-063, February 2002. (Revised November 2002.)
      • February 2002 (Revised December 2003)
      • Case

      H-E-B Own Brands

      By: V. Kasturi Rangan and Marie Bell
      H-E-B is a $9 billion grocery chain located in Southwest Texas. This case focuses on H-E-B's private label strategy, a product category that accounts for 19% of H-E-B's sales and one that earns gross margins 50% higher than national brands. A leader in its markets,... View Details
      Keywords: Growth and Development; Market Entry and Exit; Supply Chain Management; Private Ownership; Sales; Strategy; Competitive Strategy
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      Rangan, V. Kasturi, and Marie Bell. "H-E-B Own Brands." Harvard Business School Case 502-053, February 2002. (Revised December 2003.)
      • January 2002 (Revised March 2011)
      • Case

      Finland and Nokia: Creating the World's Most Competitive Economy

      By: Michael E. Porter and Orjan Solvell
      Finland, with a special language and culture, has developed as a country in between the west (the Nordic region and Europe) and the east (especially its neighbor Russia). In the 1980s, a process started of moving out of an investment-driven economy into an... View Details
      Keywords: Development Economics; Economic Growth; Growth and Development Strategy; Industry Clusters; Business and Government Relations; Competitive Strategy; Telecommunications Industry; Finland
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      Porter, Michael E., and Orjan Solvell. "Finland and Nokia: Creating the World's Most Competitive Economy." Harvard Business School Case 702-427, January 2002. (Revised March 2011.)
      • December 2001 (Revised February 2008)
      • Case

      Borealis

      By: Robert S. Kaplan and Bjorn N. Jorgensen
      When Borealis, a European producer of plastics, used a traditional, time-consuming budgeting process, the budget was quickly out of date in a competitive environment characterized by continually changing input and output prices and dynamic market conditions. This case... View Details
      Keywords: Activity Based Costing and Management; Budgets and Budgeting; Forecasting and Prediction; Investment; Governance Controls; Balanced Scorecard; Management Systems; Manufacturing Industry; Europe
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      Kaplan, Robert S., and Bjorn N. Jorgensen. "Borealis." Harvard Business School Case 102-048, December 2001. (Revised February 2008.)
      • October 2001 (Revised November 2001)
      • Case

      Provident Life and Accident Insurance: The Acquisition of Paul Revere

      By: Mihir A. Desai, Frank Williamson, Mark Veblen and Yuming Zou
      Provident Life & Accident Insurance Co. has made an initial bid to acquire a primary competitor, Paul Revere, from conglomerate, Textron. The due diligence process uncovers a significant block of problematic disability insurance policies. Provident is forced to assess... View Details
      Keywords: Insurance; Financial Management; Mergers and Acquisitions; Policy; Investment; Business Strategy; Cash Flow; Price; Bids and Bidding; Financial Reporting; Business Conglomerates; Insurance Industry; Service Industry
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      Desai, Mihir A., Frank Williamson, Mark Veblen, and Yuming Zou. "Provident Life and Accident Insurance: The Acquisition of Paul Revere." Harvard Business School Case 202-044, October 2001. (Revised November 2001.)
      • October 2001 (Revised May 2010)
      • Case

      Sarnia Corporation

      By: Thomas R. Piper
      A division manager must explain why his division failed to meet its budgeted profit performance as well as meet with members of his management team to discuss corrective action. View Details
      Keywords: Budgets and Budgeting; Business Divisions; Profit; Management Teams; Managerial Roles; Failure; Performance; Strategy
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      Piper, Thomas R. "Sarnia Corporation." Harvard Business School Case 202-051, October 2001. (Revised May 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.)
      • 2001
      • Book

      Management Accounting: 3/e

      By: A. Atkinson, R. Banker, R. S. Kaplan and M. Young
      Keywords: Accounting
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      Atkinson, A., R. Banker, R. S. Kaplan, and M. Young. Management Accounting: 3/e. Prentice Hall, 2001.
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