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Show Results For
- All HBS Web
(7,389)
- People (11)
- News (2,001)
- Research (4,427)
- Events (34)
- Multimedia (212)
- Faculty Publications (3,358)
- 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
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
- 05 Jan 2014
- News
The American accountability crisis
- 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
Matthews, John B., Jr., and Laura L. Nash. "Dilemma of an Accountant." Harvard Business School Case 380-185, April 1980.
- 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
Datar, Srikant M. "Accounting for Manufacturing Companies." Harvard Business School Background Note 198-019, August 1997.
- 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
Bruns, William J., Jr. "Accounting for Frequent Fliers." Harvard Business School Case 192-040, November 1991. (Revised June 1993.)
- 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
- 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
Wang, Charles C.Y., and Siyu Zhang. "Accounting for Bitcoin at Tesla." Harvard Business School Case 121-074, May 2021. (Revised September 2021.)
- 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
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.
- 1998
- Book
Advanced Management Accounting
By: Robert S. Kaplan and Anthony A. Atkinson
Kaplan, Robert S., and Anthony A. Atkinson. Advanced Management Accounting. 3rd ed. Upper Saddle River, NJ: Prentice Hall, 1998.
- February 2014
- Article
Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation
By: Francois Brochet and Suraj Srinivasan
We examine which independent directors are held accountable when investors sue firms for financial- and disclosure-related fraud. Investors can name independent directors as defendants in lawsuits, and they can vote against their re-election to express displeasure over... View Details
Keywords: Independent Directors; Litigation Risk; Class Action Lawsuits; Director Accountability; Reputation; Boards Of Directors; Corporate Governance; Debt Securities; Corporate Accountability; Lawsuits and Litigation
Brochet, Francois, and Suraj Srinivasan. "Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation." Journal of Financial Economics 111, no. 2 (February 2014): 430–449.
- 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
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.)
- 19 Jun 2008
- Working Paper Summaries
Accounting Information as Political Currency
- 11 Mar 2010
- Working Paper Summaries
The Many Faces of Nonprofit Accountability
Keywords: by Alnoor Ebrahim
- April 2022
- Supplement
MicroStrategy: Accounting for Cryptocurrency (B)
By: Jonas Heese and Annelena Lobb
In early 2022, the technology firm MicroStrategy unveiled a series of letters with the SEC that questioned its accounting practices around its holdings of Bitcoin. Since 2020, the firm had shifted its strategy to include not just selling software but buying and holding... View Details
Keywords: Cryptocurrency; Bitcoin; Holding Structures; SEC; Accounting; Finance; Financial Strategy; Technology Industry
Heese, Jonas, and Annelena Lobb. "MicroStrategy: Accounting for Cryptocurrency (B)." Harvard Business School Supplement 122-079, April 2022.
- October 2001 (Revised February 2007)
- Background Note
Accounting for Employee Stock Options
Employees who have been granted stock options have the right to purchase shares of their company's stock at a specified price within a specified time period. The accounting for such employee stock options has been a controversial and complex topic for decades. The... View Details
Bradshaw, Mark T. "Accounting for Employee Stock Options." Harvard Business School Background Note 102-039, October 2001. (Revised February 2007.)
- 1985
- Chapter
Accounting Lag: The Obsolescence of Cost Accounting Systems
By: Robert S. Kaplan
Keywords: Cost Accounting
- 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
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.)