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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

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

October 2004
Background Note

Introduction to Responsibility Accounting Systems

By: David F. Hawkins and Jacob Cohen

Introduces responsibility accounting systems. View Details

Keywords: Governance; Accounting

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

02 Nov 2020
Working Paper Summaries

Accounting for Organizational Employment Impact

Keywords: by David Freiberg, Katie Panella, George Serafeim, and T. Robert Zochowski

Research Summary

Accountability in the World Bank

This research, now complete, examines the roles of civil society actors in advocating for greater accountability at the World Bank at three levels of decision-making: (1) the project level, (2) the policy level, and (3) the board governance level. The research finds... View Details

November 1996 (Revised March 2001)
Background Note

National Income Accounting

Introduces the concept of national income accounting. This note: 1) defines GDP and provides examples; 2) discusses the differences between GDP and GNP; 3) presents both the expenditure and income decompositions of GDP; and 4) defines the relationships among net... View Details

Keywords: Accounting; Macroeconomics

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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January 2011 (Revised July 2011)
Background Note

Shareholders' Equity: Accounting and Analysis

By: David F. Hawkins

Technical note covering various aspects of accounting for stockholders' equity. View Details

Keywords: Accounting; Equity; Stocks

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

December 1998
Case

Origins of National Income Accounting

By: David A. Moss and Joseph P Gownder

Set in the Great Depression, this case explores the origins of national income accounting in the United States. Highlights Senator La Follette's 1932 proposal for the federal government to begin collecting national income statistics. View Details

Keywords: Accounting; Financial Crisis; Analytics and Data Science; Mathematical Methods; United States

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

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

Keywords: Employee Stock Ownership Plan; Accounting

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

January 2019
Editorial

Accounting for Time

By: Ashley Whillans and Hanne Collins

Keywords: Time Management; Valuation; Happiness

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March 2019
Case

The Sustainability Accounting Standards Board (Abridged)

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

1985
Chapter

Accounting Lag: The Obsolescence of Cost Accounting Systems

By: Robert S. Kaplan

Keywords: Cost Accounting

February 2025 (Revised March 2025)
Case

Accounting for Bitcoin at Block

By: Charles C.Y. Wang, Seil Kim and Sa-Pyung Sean Shin

Abstract: This case explores Block Inc.'s accounting practices for Bitcoin transactions and their impact on financial reporting. Following a 10% stock price drop after missing revenue estimates in Q3 2024, Block faced scrutiny over its Bitcoin-driven revenue model.... View Details

Keywords: Cryptocurrency; Bitcoin; Fair Value Accounting; Revenue Recognition; Business Model; Fluctuation; Volatility; Revenue; Standards; Valuation

14 Nov 2012
Research & Ideas

New Agenda for Corporate Accountability Reporting

How do you measure corporate accountability? And can you do it credibly? Since the financial crisis of 2008-2009, for-profit corporations are facing greater demand to disclose more than revenues and expenses on annual financial reports. In response, some are pointing... View Details

Keywords: by Martha Lagace; Accounting; Energy; Utilities

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