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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)
- 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
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
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
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
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
- 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
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
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
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
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
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
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
- 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
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
Heese, Jonas, Suraj Srinivasan, and Julia Kelley. "Accounting Fraud at Tesco Stores (A)." Harvard Business School Case 120-032, September 2019. (Revised December 2023.)