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    Joseph Pacelli

    Joseph Pacelli is the Gerald Schuster Associate Professor of Business Administration in the Accounting and Management Unit. He currently teaches Business Analysis and Valuation (BAV) in the MBA elective curriculum.

    Professor Pacelli’s research covers topics... View Details

      Jonas Heese

      Jonas Heese is a Professor of Business Administration in the Accounting & Management (A&M) Unit at Harvard Business School.He serves as a course head of Financial Reporting and Control in the MBA core curriculum and teaches The Anatomy of... View Details

        Suraj Srinivasan

        Suraj Srinivasan is the Philip J. Stomberg Professor of Business Administration, a member of the Accounting and Management faculty unit, and chair of the View Details

        Keywords: accounting industry; accounting industry

          Shirley Lu

          Shirley Lu is an assistant professor in the Accounting and Management Unit. She teaches the Financial Reporting and Control course in the MBA required curriculum.

          Professor Lu conducts research in the area of Corporate Social Responsibility (CSR) disclosure,... View Details

          • 17 Jan 2024
          • Research & Ideas

          Are Companies Getting Away with 'Cheap Talk' on Climate Goals?

          Companies regularly set ambitious climate goals, but these plans often end up like many people’s New Year’s resolutions: unmet aspirations that quietly fizzle out. While companies often gain positive media attention by trumpeting plans for reducing greenhouse gas... View Details
          Keywords: by Tim Gray

            Aiyesha Dey

            Aiyesha Dey has been part of the Accounting and Management unit at the Harvard Business School (HBS) since July 2017. She started her career as an accounting faulty at the Booth School of Business, University of Chicago, after which she joined the accounting group at... View Details
            • April 3, 2016
            • Guest Column

            The Power of C.E.O. Activism: How Politically Outspoken Executives Sway Public (and Consumer) Opinion

            By: Aaron K. Chatterji and Michael W. Toffel
            Some CEOs are making news by taking public stances on controversial social issues largely unrelated to their core business. This article summarizes the insights from our research paper that shows that such "CEO activism" can influence public opinion and consumer... View Details
            Keywords: Leadership & Corporate Accountability; Non-market Strategy; Corporate Social Responsibility; Politics; Political Influence; Political Strategy; Political Risk; Equity; Gender; Climate Change; Communication Strategy; Law; Leadership; Brands and Branding; Media; Problems and Challenges; Civil Society or Community; Social Issues; Public Opinion; United States; Georgia (state, US); North Carolina; Indiana; Indianapolis
            Related
            • September 2012 (Revised May 2015)
            • Case

            Philips-Visicu

            By: Regina E. Herzlinger, Natalie Kindred and Sara M. McKinley
            Would the advent of global payment models and ACOs create sufficient demand for a telemedicine offering covering the care continuum, from hospitals to the home? This was the decision facing Royal Philips Electronics (Philips), the Netherlands-based producer of... View Details
            Keywords: Health Care; Philips; Visicu; Telemedicine; eICU; Accountable Care Organization; ACO; Bundled Payment; Hospital To Home; Patient Monitoring Devices; Home Health Care; Health Care and Treatment; Communication Technology; Quality; Safety; Performance Productivity; Performance Capacity; Performance Efficiency; Consumer Behavior; Emerging Markets; Health Industry; Telecommunications Industry; Netherlands
            Related
            • October 2022 (Revised May 2023)
            • Case

            Ginkgo Bioworks vs. Scorpion Capital: The Debate Over Related-Party Revenues

            By: Aiyesha Dey, Jonas Heese, Suraj Srinivasan and Annelena Lobb
            Ginkgo Bioworks, a synthetic biology company based in Boston, Massachusetts, faced divergent views on its revenue possibilities and accounting practices. After a report emerged accusing it of fraudulent accounting and lack of innovation, its share price plunged. But... View Details
            Keywords: Fraud Allegations; Revenue; Reports; Accounting Audits; Innovation and Management; Investment; Biotechnology Industry; Boston
            Related
            • 2020
            • Book

            Management Accounting: Information for Decision Making

            By: Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura and S. Mark Young
            An approach to management accounting from the perspective of a business manager. View Details
            Keywords: Strategy; Cost Accounting; Managerial Roles; Decision Making
            Related
            • 17 Jul 2014
            • Panel Discussion

            Monitoring the Monitors: How Social Factors Influence Supply Chain Auditors

            By: Jodi L. Short and Michael W. Toffel
            Keywords: CSR; Corporate Accountability; Corporate Social Responsibility; Outsourced Production; Outsourcing; Sustainability; Sustainability Management; Auditing; Audit Quality; Gender; Conflicts Of Interest; Bias; Apparel and Accessories Industry; Electronics Industry; Manufacturing Industry; China; India; Pakistan; Bangladesh; Mexico; Brazil; Viet Nam; Indonesia; Philippines; Sri Lanka; Taiwan; South Korea
            Related
            • September 20, 2024
            • Article

            It’s Time to Unbundle ESG

            By: Aaron K. Chatterji and Michael W. Toffel
            ESG is at an inflection point. It has come to represent a broad and inchoate aspiration for what business should be doing beyond maximizing shareholder value. With ESG advocates on the defensive, business leaders need a new roadmap to determine which factors to... View Details
            Keywords: ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; ESG Reporting; ESG Disclosure; Sustainability; Climate; Climate Finance; Climate Risk; Social Accounting; Investment; Governance; Safety; Climate Change; Environmental Sustainability; Corporate Social Responsibility and Impact; Financial Services Industry
            Related
            • August 2012 (Revised July 2017)
            • Case

            Netflix: Valuing a New Business Model

            By: Francois Brochet, Suraj Srinivasan and Michael Norris
            In autumn 2011, Netflix was working to right the ship after publicly stumbling through a price hike and strategic shift and then retreat. The company was changing its business model to focus on streaming video service rather than the DVDs by mail that had brought the... View Details
            Keywords: Performance Measurement; Online Business; Asset Recognition; Accounting; Performance Evaluation; Online Technology; Motion Pictures and Video Industry; United States; Canada; Latin America; West Indies
            Related

              Robert S. Kaplan

              Robert S. Kaplan is Senior Fellow and Marvin Bower Professor of Leadership Development, Emeritus at the Harvard Business School. He joined the HBS faculty in 1984 after spending 16 years on the faculty of the business school at Carnegie-Mellon University, where he... View Details

              Keywords: health care; nonprofit industry
              • 2014
              • Book

              Cost Accounting: A Managerial Emphasis

              By: Charles T. Horngren, Srikant M. Datar and Madhav Rajan
              Cost Accounting defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of "different costs for different... View Details
              Keywords: Cost Accounting; Management
              Related
              • December 2020 (Revised June 2021)
              • Case

              France Télécom (A): A Challenging Restructuring

              By: Cynthia A. Montgomery and Ashley V. Whillans
              These cases explore the impacts of industry shocks, resulting corporate actions that had a devastating impact on employees, and the legal conviction of corporate leaders for “institutional harassment."

              This case series follows the evolution of France... View Details
              Keywords: Health ＆ Wellness; Human Resource Management; Strategic Change; Leadership & Corporate Accountability; Leadership And Change Management; Leadership And Managing People; Change; Restructuring; Crime and Corruption; Ethics; Health; Human Capital; Human Resources; Labor; Labor and Management Relations; Labor Unions; Law; Social Psychology; Strategy; Leadership; Leadership Style; Organizations; Problems and Challenges; Relationships; Crisis Management; Organizational Culture; Employees; Well-being; Telecommunications Industry; Europe; European Union
              Related

                Yuan Zou

                Yuan Zou is an assistant professor in the Accounting and Management unit. She teaches Financial Reporting and Control (FRC) in the MBA required curriculum.

                Professor Zou conducts theoretically-motivated empirical studies aimed at furthering the understanding... View Details

                • August 2017
                • Supplement

                Golden Rule Video Supplement

                By: Andrew Wasynczuk
                Keywords: Ethics; Business Ethics; Business Law; Corporate Accountability; Law; Executives; Management Education; Management; Negotiation; Negotiator's Dilemma; Negotiations; Value Creation; Value; Moral Compass; Moral Leadership
                Related
                • 24 Jan 2005
                • Research & Ideas

                Rethinking Activity-Based Costing

                Activity-based costing, ABC, would seem to be an accurate way for managers to assign costs to the customers and products that use a department's services. But real-world use has shown ABC loses power in large-scale operations, and can be difficult to implement and... View Details
                Keywords: by Robert S. Kaplan & Steven R. Anderson

                  Tatiana Sandino

                  Tatiana Sandino is the Arthur Lowes Dickinson Professor of Business Administration in the Accounting and Management Unit, most recently teaching and undertaking the role of course head for the required first-year MBA course Financial Reporting and Control. She has... View Details

                  Keywords: retailing; service industry