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Show Results For

  • All HBS Web  (7,390)
    • People  (11)
    • News  (2,032)
    • Research  (4,433)
    • Events  (34)
    • Multimedia  (214)
  • Faculty Publications  (3,369)
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  • Video

Our Difference - Accounting

  • January 2008 (Revised May 2013)
  • Background Note

Accounting for Interest Rate Derivatives

Explains the accounting for interest rate derivatives under Statement of Financial Accounting Standards 133. View Details
Keywords: Accounting; Financial Instruments; Interest Rates; Standards
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Kimbrough, Michael D., and Nicole Thorne Jenkins. "Accounting for Interest Rate Derivatives." Harvard Business School Background Note 108-061, January 2008. (Revised May 2013.)
  • April 1980
  • Case

Dilemma of an Accountant

Daniel Potter receives a boost in his young career as a CPA by being specially placed on a particularly important assignment. He and his boss, who is known both for his accounting acumen and his autocratic manner, come into direct conflict over the evaluation and... View Details
Keywords: Accounting; Conflict and Resolution
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Matthews, John B., Jr., and Laura L. Nash. "Dilemma of an Accountant." Harvard Business School Case 380-185, April 1980.
  • 9 AM – 9:01 AM EDT, 16 Oct 2019
  • HBS Online

HBS Online Financial Accounting

Learn how managers, Wall Street analysts, and entrepreneurs use an understanding of accounting to unlock critical insights from financial statements and drive strategic decision making. Program Dates: October 16, 2019 - December 11, 2019 View Details
  • 9 AM – 10 AM EST, 09 Jan 2019
  • HBS Online

HBS Online Financial Accounting

Learn how managers, Wall Street analysts, and entrepreneurs use an understanding of accounting to unlock critical insights from financial statements and drive strategic decision making. Program Dates: January 9, 2019 - March 6, 2019 View Details
  • August 1997
  • Background Note

Accounting for Manufacturing Companies

By: Srikant M. Datar
The accounting for a manufacturing company is examined, including the flow of costs from raw materials to work in process to finished goods and the distribution between an inventoriable or product cost and a noninventoriable or period cost. View Details
Keywords: Cost Accounting; Product; Cost; Distribution; Accrual Accounting; Accounting; Manufacturing Industry
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Datar, Srikant M. "Accounting for Manufacturing Companies." Harvard Business School Background Note 198-019, August 1997.
  • May 2014 (Revised January 2015)
  • Case

The Sustainability Accounting Standards Board

By: Julie Battilana and Michael Norris
In 2014, as the Sustainability Accounting Standards Board (SASB) has just brought former New York City Mayor Michael Bloomberg on as chairman of the board, Jean Rogers, founder and CEO struggles with how best to ensure the nonprofit's financial sustainability while... View Details
Keywords: Sustainability; Sustainability Reporting; Reporting; Environmental Sustainability; Accounting; Accounting Industry; United States
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Battilana, Julie, and Michael Norris. "The Sustainability Accounting Standards Board." Harvard Business School Case 414-078, May 2014. (Revised January 2015.)
  • 12 May 2008
  • Research & Ideas

Accounting Information as Political Currency

potentially controversial business activities—outsourcing, for example—understate their earnings if it might boost a candidate's chances of election. The research by HBS professor Karthik Ramanna and a colleague from MIT, Professor Sugata Roychowdhury, suggests that... View Details
Keywords: by Martha Lagace
  • 02 Nov 2020
  • Working Paper Summaries

Accounting for Organizational Employment Impact

Keywords: by David Freiberg, Katie Panella, George Serafeim, and T. Robert Zochowski
  • 05 Jan 2014
  • News

The American accountability crisis

  • August 2008
  • Article

The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting

By: Karthik Ramanna
I study the evolution of SFAS 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the FASB issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting. The result is... View Details
Keywords: Accounting; Fair Values; Politics; Standard Setting; Fair Value Accounting; Goodwill Accounting; Government Legislation; Agency Theory
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Ramanna, Karthik. "The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting." Journal of Accounting & Economics 45, nos. 2-3 (August 2008): 253–281. (Winner of the Elsevier JAE 2008 Best Paper Prize. Winner of the American Accounting Association FARS Best Dissertation Award. Presented at the 2006 Journal of Accounting & Economics Conference.)
  • November 1991 (Revised June 1993)
  • Case

Accounting for Frequent Fliers

By: William J. Bruns Jr.
Airline frequent flier programs offer members the opportunity to earn free flights by accumulating mileage. Accounting and reporting the obligations of airlines and the cost of frequent flier programs raises difficult measurement issues. In 1991, the U.S. Securities... View Details
Keywords: Cost; Fair Value Accounting; Policy; Air Transportation Industry; United States
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Bruns, William J., Jr. "Accounting for Frequent Fliers." Harvard Business School Case 192-040, November 1991. (Revised June 1993.)
  • 1998
  • Book

Advanced Management Accounting

By: Robert S. Kaplan and Anthony A. Atkinson
Keywords: Management; Cost Accounting
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Kaplan, Robert S., and Anthony A. Atkinson. Advanced Management Accounting. 3rd ed. Upper Saddle River, NJ: Prentice Hall, 1998.
  • Article

Causal Inference in Accounting Research

By: Ian D. Gow, David F. Larcker and Peter C. Reiss
This paper examines the approaches accounting researchers use to draw causal inferences using observational (or non-experimental) data. The vast majority of accounting research papers draws causal inferences notwithstanding the well-known difficulties in doing so with... View Details
Keywords: Accounting; Research
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Gow, Ian D., David F. Larcker, and Peter C. Reiss. "Causal Inference in Accounting Research." Journal of Accounting Research 54, no. 2 (May 2016): 477–523.
  • May 2021 (Revised September 2021)
  • Case

Accounting for Bitcoin at Tesla

By: Charles C.Y. Wang and Siyu Zhang
On February 8, 2021, Tesla revealed, through its 10-K filing to the Securities and Exchange Commission (SEC), that it had purchased $1.5 billion of Bitcoin, totaling 7.5% of the company’s cash, and that it planned to accept payments in the cryptocurrency soon. These... View Details
Keywords: Bitcoin; Accounting; Currency; Communication Intention and Meaning; Strategy; Investment Portfolio; Emerging Markets; Risk and Uncertainty; Value Creation
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Wang, Charles C.Y., and Siyu Zhang. "Accounting for Bitcoin at Tesla." Harvard Business School Case 121-074, May 2021. (Revised September 2021.)
  • October 1991 (Revised May 1993)
  • Background Note

Brief Introduction to Cost Accounting

By: William J. Bruns Jr.
Introduces the reasons for and basics of cost accounting and cost management systems. Simple definitions of forms used in cost accounting are included. Cost behavior is discussed. Questions to which answers are needed when analyzing or designing a cost system are... View Details
Keywords: Cost Accounting; Cost Management
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Bruns, William J., Jr. "Brief Introduction to Cost Accounting." Harvard Business School Background Note 192-068, October 1991. (Revised May 1993.)
  • 19 Jun 2008
  • Working Paper Summaries

Accounting Information as Political Currency

Keywords: by Karthik Ramanna & Sugata Roychowdhury; Accounting
  • 11 Mar 2010
  • Working Paper Summaries

The Many Faces of Nonprofit Accountability

Keywords: by Alnoor Ebrahim
  • Article

Competition and Cost Accounting

By: V.G. Narayanan and Michael Smith
The central theme of Competition and Cost Accounting is that strategic considerations may make it desirable for a firm to have divisions and product managers internalize something other than their true costs. In the case of transfer prices, a high transfer price... View Details
Keywords: Cost Allocation; Transfer Pricing; Decentralization; Bertrand And Cournot Competition; Cost Accounting
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Narayanan, V.G., and Michael Smith. "Competition and Cost Accounting." Foundations and Trends® in Accounting 7, no. 3 (2012): 131–195. (Published: 11 April 2013.)
  • September 2019 (Revised December 2023)
  • Case

Accounting Fraud at Tesco Stores (A)

By: Jonas Heese, Suraj Srinivasan and Julia Kelley
This case describes the accounting fraud at Tesco Stores Limited (TSL), which was discovered by a senior accountant in TSL’s finance department. The accountant was concerned about TSL’s handling of commercial income, which, according to the accountant, overstated... View Details
Keywords: Accounting; Crime and Corruption; Organizational Culture; Corporate Accountability
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Heese, Jonas, Suraj Srinivasan, and Julia Kelley. "Accounting Fraud at Tesco Stores (A)." Harvard Business School Case 120-032, September 2019. (Revised December 2023.)
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