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  • All HBS Web  (348)
    • News  (33)
    • Research  (269)
    • Events  (2)
    • Multimedia  (3)
  • Faculty Publications  (133)

Show Results For

  • All HBS Web  (348)
    • News  (33)
    • Research  (269)
    • Events  (2)
    • Multimedia  (3)
  • Faculty Publications  (133)
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  • July 2004
  • Article

Determinants of Control System Design in Divisionalized Firms

By: Margaret A. Abernethy, Jan Bouwens and Laurence van Lent
We investigate two determinants of two choices in the control system of divisionalized firms, namely decentralization and use of performance measures. The two determinants are those identified in the literature as important to control system design: (1) information... View Details
Keywords: Design; Organizational Design; Business Divisions; Management Systems; Performance Evaluation
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Abernethy, Margaret A., Jan Bouwens, and Laurence van Lent. "Determinants of Control System Design in Divisionalized Firms." Accounting Review 79, no. 3 (July 2004): 545–570.
  • 08 Jul 2011
  • Working Paper Summaries

Delegation in Multi-Establishment Firms: Adaptation vs. Coordination in I.T. Purchasing Authority

Keywords: by Kristina McElheran
  • 01 Nov 2010
  • Research & Ideas

How IT Shapes Top-Down and Bottom-Up Decision Making

assistant professor of strategy at Harvard Business School. “If a CEO can trust his senior managers, he will be more willing to decentralize decision-making” "The bottom line is that whoever is in charge of the acquisitions and the... View Details
Keywords: by Carmen Nobel
  • 17 Jun 2008
  • First Look

First Look: June 17, 2008

Nanda Abstract Using loan-level data from Mexico, we study the relationship between the organizational structure of banks and the terms of lending to small businesses. We find that banks with decentralized lending structures—where branch... View Details
Keywords: Martha Lagace
  • December 1994 (Revised October 2009)
  • Case

AES Honeycomb (A)

By: Lynn S. Paine and Sarah C. Mavrinac
Senior managers of the AES Corp., an independent power producer, must decide whether to drop the company's emphasis on corporate values and revamp organizational controls as advised by investment analysts and outside counsel. The company is recovering from an incident... View Details
Keywords: Crime and Corruption; Energy Generation; Values and Beliefs; Corporate Governance; Governance Controls; Crisis Management; Organizational Structure; Environmental Sustainability; Energy Industry; United States
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Paine, Lynn S., and Sarah C. Mavrinac. "AES Honeycomb (A)." Harvard Business School Case 395-132, December 1994. (Revised October 2009.)
  • June 2005
  • Case

Growth and Profitability at Fresenius

By: Joel Podolny, Vincent Dessain, Monika Stachowiak and Anders Sjoman
In March 2005, Mark Schneider, CEO of Fresenius, is considering the group's strategic and organizational future. The highly decentralized 7 billion euro German health care group is active in three different business units, with the largest, FMC AG, listed separately... View Details
Keywords: Globalized Firms and Management; Diversification; Organizational Structure; Growth and Development Strategy; Health Industry; Germany
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Podolny, Joel, Vincent Dessain, Monika Stachowiak, and Anders Sjoman. "Growth and Profitability at Fresenius." Harvard Business School Case 405-083, June 2005.
  • November 1984 (Revised May 1989)
  • Case

Wright Line, Inc. (A)

The Wright Line division of Barry Wright sells accessories used to store, protect, and provide access to computer media such as cards, tapes, and diskettes. With the explosive growth in the business computer market and the pronounced trend toward decentralized use, the... View Details
Keywords: Salesforce Management; Product Marketing; Computer Industry
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Corey, E. Raymond. "Wright Line, Inc. (A)." Harvard Business School Case 585-135, November 1984. (Revised May 1989.)
  • 10 Jan 2007
  • HBS Case

The Challenge of Managing National Security

private sector that, in highly turbulent environments, overly centralized organizations get overwhelmed by the informational burdens placed on them. So while it makes good political theater to give responsibility to a strongman or... View Details
Keywords: by Garry Emmons; Service
  • March 1999
  • Case

MotivAction plc (A)

By: William J. Bruns Jr.
The owner/manager of MotivAction is developing a package of incentives and bonuses that he hopes will stimulate sales growth, encourage development of new autonomous teams, and increase profitability. If they are adopted, these new incentives will replace others... View Details
Keywords: Employee Relationship Management; Compensation and Benefits; Motivation and Incentives; Performance Improvement; Growth and Development Strategy; Decisions; Profit; Organizational Culture
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Bruns, William J., Jr. "MotivAction plc (A)." Harvard Business School Case 199-004, March 1999.
  • 2010
  • Working Paper

Employee Selection as a Control System

By: Dennis Campbell
Theories from the economics, management control, and organizational behavior literatures predict that when it is difficult to align incentives by contracting on output, aligning preferences via employee selection may provide a useful alternative. This study... View Details
Keywords: Accounting; Decision Making; Governance Controls; Employees; Selection and Staffing; Management Systems; Financial Services Industry
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Campbell, Dennis. "Employee Selection as a Control System." Harvard Business School Working Paper, No. 11-021, August 2010. (Revised September 2010, April 2012.)
  • March 1953 (Revised August 1985)
  • Case

Rose Co.

An accounting executive is appointed plant manager, his first major "line" assignment. The plant is to be operated on a decentralized basis, contrary to the company's other plans. Administrative problems are anticipated. View Details
Keywords: Organizational Change and Adaptation; Operations
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Hower, Ralph M., and Edmund P. Learned. "Rose Co." Harvard Business School Case 453-002, March 1953. (Revised August 1985.)
  • 02 Apr 2013
  • Working Paper Summaries

Monitoring and the Portability of Soft Information

Keywords: by Dennis Campbell & Maria Loumioti; Banking
  • Article

Employee Selection as a Control System

By: Dennis Campbell
Theories from the economics, management control, and organizational behavior literatures predict that when it is difficult to align incentives by contracting on output, aligning preferences via employee selection may provide a useful alternative. This study... View Details
Keywords: Management Systems; Governance Controls; Employees; Selection and Staffing; Motivation and Incentives; Decision Making; Business Model
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Campbell, Dennis. "Employee Selection as a Control System." Journal of Accounting Research 50, no. 4 (September 2012): 931–966.
  • August 1992
  • Case

Johnson & Johnson in the 1990s

Describes the major challenges facing Ralph Larsen, CEO of Johnson & Johnson since 1989, as he strives to maintain the company's decentralized management structure and at the same time keep the company competitive in the 1990s. View Details
Keywords: Business or Company Management; Organizational Structure; Consumer Products Industry
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Pearson, Andrall E. "Johnson & Johnson in the 1990s." Harvard Business School Case 393-001, August 1992.
  • 2010
  • Article

Induced Variation in Administrative Systems: Experimenting with Contexts for Innovation

By: Adrian Caldart, Roberto Vassolo and Luciana Silvestri
Research on intra-organizational evolution determined that variation results from the autonomous strategic behavior of the firm. We revisit this idea by examining a case of induced variation, where a multinational firm experimented with different, coexisting,... View Details
Keywords: Integrated Design; Emerging Economies; Organizational Design; Innovation and Management
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Caldart, Adrian, Roberto Vassolo, and Luciana Silvestri. "Induced Variation in Administrative Systems: Experimenting with Contexts for Innovation." Academy of Management Best Paper Proceedings (2010).
  • January 1985 (Revised June 1993)
  • Case

Turner Construction Co.

By: Frank V. Cespedes
In June, 1984, a vice president at Turner Construction Co. must decide whether to approve a construction project being considered by one of Turner's territorial offices and how to manage that territory general manager's apparent reluctance to pursue another account... View Details
Keywords: Organizational Structure; Projects; Market Entry and Exit; Integration; Contracts; Marketing Strategy; Sales; Business or Company Management; Business Offices; Geographic Location; Construction Industry
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Cespedes, Frank V. "Turner Construction Co." Harvard Business School Case 585-031, January 1985. (Revised June 1993.)
  • March 2001 (Revised April 2001)
  • Case

Montefiore Medical Center

By: Robert S. Kaplan and Syeda Noorein Inamdar
A large urban medical center implements the Balanced Scorecard management tool. Elaine Brennan, senior VP of operations, has reorganized a highly functional health care organization into decentralized patient care centers and support units. Having recently endured the... View Details
Keywords: Balanced Scorecard; Health Care and Treatment; Management Systems; Organizational Structure; Corporate Strategy; Leadership Development; Growth and Development Strategy; Financial Reporting; Budgets and Budgeting; Cost Accounting; Corporate Accountability; Communication; Health Industry
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Kaplan, Robert S., and Syeda Noorein Inamdar. "Montefiore Medical Center." Harvard Business School Case 101-067, March 2001. (Revised April 2001.)
  • May 2001 (Revised May 2015)
  • Case

Compagnie Lyonnaise de Transport (A)

By: Michael Tushman and Michael J. Roberts
Describes the issues surrounding the funding of a centralized research service that supports two related divisions. The company has a very decentralized and financially driven culture, and the centralized service is used unequally, setting up a conflict. View Details
Keywords: Business Divisions; Organizational Culture; Relationships; Conflict Management; Balance and Stability; Transportation Industry; France
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Tushman, Michael, and Michael J. Roberts. "Compagnie Lyonnaise de Transport (A)." Harvard Business School Case 401-040, May 2001. (Revised May 2015.)
  • September 2002
  • Case

Seattle Public Schools, 1995-2002 (A): The Freedom Agenda

Describes efforts in Seattle Public Schools, under the leadership of Superintendent Joseph Olchefske, to replace the district's centralized budgeting process with school-level budgets. Olchefske's decentralization effort, referred to locally as the Freedom Agenda,... View Details
Keywords: Organizational Change and Adaptation; Management Practices and Processes; Operations; Education; Education Industry; Seattle
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Leschly, Stig. "Seattle Public Schools, 1995-2002 (A): The Freedom Agenda." Harvard Business School Case 803-037, September 2002.
  • July 1995 (Revised September 1995)
  • Background Note

Technology for Teams

By: Lynda M. Applegate and Geoffrey Bock
The importance of groups in organizations has long been recognized but, until recently, groups were always "tacked onto" organizations that were designed around individuals. It was not just the logic of classical organizational theory that perpetuated this focus on the... View Details
Keywords: Information Technology; Groups and Teams
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Applegate, Lynda M., and Geoffrey Bock. "Technology for Teams." Harvard Business School Background Note 196-008, July 1995. (Revised September 1995.)
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