Publications

July – August 2011
Article

Managing the Multiple Dimensions of Risk: Part I

By: Robert S. Kaplan and Anette Mikes

Based on an extensive program of case-writing and teaching on risk management, we identify three categories of risk and elaborate on the ways companies can identify and mitigate them, with particular emphasis on strategy execution risks. View Details

Keywords: Risk Management; Risk and Uncertainty; Strategy

October 1969
Article

Probabilistic Depreciation and Its Implications for Group Depreciation

By: Robert S. Kaplan and Yuri Ijiri

Keywords: Value

fall 1996
Article

Linking the Balanced Scorecard to Strategy

By: Robert S. Kaplan and David Norton

Keywords: Balanced Scorecard; Strategy

1987
Chapter

How Cost Accounting Systematically Distorts Product Costs

By: Robert S. Kaplan and Robin Cooper

Keywords: Cost Accounting; Product

September 2001
Background Note

Accounting for Computer Software Development Costs

By: Robert S. Kaplan and Tatiana Sandino

Summarizes the debate on accounting for computer software development costs. Provides a historical description of the development of standards on accounting of computer software development costs, both in the United States and internationally. Describes how, after much... View Details

Keywords: Accounting; Information Technology Industry; Accounting Industry; United States

Educators

June 2001 (Revised July 2001)
Case

Boston Lyric Opera

By: Robert S. Kaplan and Dennis Campbell

The Boston Lyric Opera was the fastest growing opera company in North America during the 1990s. Having successfully completed a move to a larger facility in 1999, the board and general director recognize the need to develop a formal strategic planning and governance... View Details

Keywords: Balanced Scorecard; Strategic Planning; Arts; Growth and Development Strategy; Governing and Advisory Boards; Fine Arts Industry; Massachusetts

Educators

summer 1972
Article

Further Thoughts on Patient Incentives

By: Robert S. Kaplan and Lester Lave

Keywords: Health; Motivation and Incentives

18 Aug 2014
News

Closing the Education Gap

gaps.” The mother of three has been using her business acumen in a dynamic partnership with economics professors John List and Steven Levitt at the University of Chicago and Roland Fryer at Harvard University, through the Chicago Heights... View Details

Keywords: Jill Radsken

30 Nov 2020
Research & Ideas

COVID Not Slowing VC Investment

Economic Research, Gompers teamed with Will Gornall of the University of British Columbia, Steven N. Kaplan of the University of Chicago, and Stanford University’s Ilya A. Strebulaev to survey more than... View Details

Keywords: by Danielle Kost; Financial Services; Banking

Article

Why Does Business Need a Balanced Scorecard? Part II

By: Robert S. Kaplan and David Norton

Keywords: Balanced Scorecard

February/March 1997
Article

Why Does Business Need a Balanced Scorecard? Part I

By: Robert S. Kaplan and David Norton

Keywords: Balanced Scorecard

Article

Risk Management—The Revealing Hand

By: Robert S. Kaplan and Anette Mikes

Many believe that the recent emphasis on enterprise risk management function is misguided, especially after the failure of sophisticated quantitative risk models during the global financial crisis. The concern is that top-down risk management will inhibit innovation... View Details

Keywords: Risk Management

Read Now

Winter 2015
Article

When One Size Doesn't Fit All: Evolving Directions in the Research and Practice of Enterprise Risk Management

By: Anette Mikes and Robert S. Kaplan

Enterprise risk management (ERM) has become a crucial component of contemporary corporate governance reforms, with an abundance of principles, guidelines, and standards. This paper portrays ERM as an evolving discipline and presents empirical findings on its current... View Details

Keywords: Contingency Theory; Grounded Research; Risk Management; Customization and Personalization