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- All HBS Web
(2,504)
- People (4)
- News (393)
- Research (1,602)
- Events (6)
- Multimedia (11)
- Faculty Publications (738)
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- August 2016 (Revised January 2017)
- Case
Accounting for the iPhone Upgrade Program (A)
By: Jonas Heese, Krishna G. Palepu, H. David Sherman and Monica Baraldi
On September 9, 2015, Apple Inc. announced the “iPhone Upgrade Program,” a new way to purchase iPhone models 6s and 6s Plus in Apple’s retail stores throughout the U.S. Next to the strategic implications of the Upgrade Program, financial analysts tried to understand... View Details
Keywords: Accounting; Apple Inc.; iPhone 6s; International Accounting; Electronics Industry; California; United States
Heese, Jonas, Krishna G. Palepu, H. David Sherman, and Monica Baraldi. "Accounting for the iPhone Upgrade Program (A)." Harvard Business School Case 117-020, August 2016. (Revised January 2017.)
- 2007
- Other Unpublished Work
A Strategic Model and Estimation Procedure for Lobbying on Accounting Standard Setting
By: Karthik Ramanna
- 2008
- Working Paper
Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis
By: Gustavo A. Del Angel, Stephen Haber and Aldo Musacchio
After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in the structure and interpretation of financial information of banks.... View Details
Keywords: Globalized Firms and Management; Accounting; Standards; Financial Crisis; Banks and Banking; Banking Industry; Mexico
Del Angel, Gustavo A., Stephen Haber, and Aldo Musacchio. "Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis." Harvard Business School Working Paper, No. 08-090, April 2008.
- 24 Apr 2008
- Working Paper Summaries
Bank Accounting Standards in Mexico: A Layman’s Guide to Changes 10 Years after the 1995 Bank Crisis
- December 2022
- Article
Cost Standard Set Program: Moving Forward to Standardization of Cost Assessment Based on Clinical Condition
By: Anna Paula Beck da Silva Etges, Richard D. Urman, Anne Geubelle, Robert Kaplan and Carisi Anne Polanczyk
This communication announces the International Cost Standard Set Program. Its goal is to establish global standardized frameworks for measuring the costs of treating specific clinical conditions. A scientific committee, including 16 international healthcare cost... View Details
Keywords: Time-Driven Activity-Based Costing; Value-based Health Care; Cost; Health Care and Treatment; Activity Based Costing and Management; Health Industry
da Silva Etges, Anna Paula Beck, Richard D. Urman, Anne Geubelle, Robert Kaplan, and Carisi Anne Polanczyk. "Cost Standard Set Program: Moving Forward to Standardization of Cost Assessment Based on Clinical Condition." Journal of Comparative Effectiveness Research 11, no. 17 (December 2022): 1219–1223.
- July 2012 (Revised February 2013)
- Case
Société Internationale de Plantations et de Finance (SIPEF)
By: David Hawkins
Management of a company with extensive palm oil tree plantations questions the usefulness to management and investors of IAS41's requirement to value palm oil trees at their fair value. View Details
Keywords: Financial Accounting; International Financial Reporting Standards; International Accounting Standards; Biological Asset Accounting; IAS41; Historical Cost; Equity Valuation; Financial Ratios; Plant-Based Agribusiness; International Accounting; Valuation; Financial Reporting; Fair Value Accounting; Equity; Agriculture and Agribusiness Industry
Hawkins, David. "Société Internationale de Plantations et de Finance (SIPEF)." Harvard Business School Case 113-027, July 2012. (Revised February 2013.)
- March 2011 (Revised January 2015)
- Teaching Note
The IASB at a Crossroads: The Future of International Financial Reporting Standards
By: Karthik Ramanna
Teaching Note for 111084 and 113089. View Details
- October 1992 (Revised May 1993)
- Background Note
Standard Costs and Variances
By: William J. Bruns Jr.
An introduction to standard costs and cost variances. Discussion, formulae, and examples introduce the idea of comparing actual costs to those that were expected. View Details
Bruns, William J., Jr. "Standard Costs and Variances." Harvard Business School Background Note 193-050, October 1992. (Revised May 1993.)
- April 1999
- Article
New International Accounting Standard: Recognition and Measurement of Financial Instruments
By: David F. Hawkins
Hawkins, David F. "New International Accounting Standard: Recognition and Measurement of Financial Instruments." Accounting Bulletin, no. 80 (April 1999).
- Article
The Harmonization of Lending Standards within Banks through Mandated Loan-Level Transparency
By: Jung Koo Kang, Maria Loumioti and Regina Wittenberg-Moerman
We explore whether the introduction of transparent reporting rules increases credit standard harmonization within a bank. We exploit the new loan-level reporting rules imposed on banks that borrow from the European Central Bank using repurchase agreements... View Details
Keywords: Transparency; External And Internal Reporting; Credit Term Harmonization; Regulatory Scrutiny; Banks and Banking; Credit; Financial Reporting; Governing Rules, Regulations, and Reforms; Learning
Kang, Jung Koo, Maria Loumioti, and Regina Wittenberg-Moerman. "The Harmonization of Lending Standards within Banks through Mandated Loan-Level Transparency." Journal of Accounting & Economics 72, no. 1 (August 2021): 101386.
- January 1996
- Background Note
Standard Costs and Variance Analysis
In an introduction to standard costs and cost variances, discussion, formulae, and examples explore the idea of comparing actual costs to those that were expected. View Details
Keywords: Cost Accounting
Rapier, Donella. "Standard Costs and Variance Analysis." Harvard Business School Background Note 196-121, January 1996.
- November 1992 (Revised June 1993)
- Case
International Paper (A)
Concerns the decision of International Paper, the world's largest pulp and paper corporation, about when to adopt the provisions of Statement of Financial Accounting Standards 106 (SFAS 106), "Employers' Accounting for Postretirement Benefits Other than Pensions." SFAS... View Details
Barth, Mary E., and Charles A Nichols, III. "International Paper (A)." Harvard Business School Case 193-060, November 1992. (Revised June 1993.)
- April 2004 (Revised September 2007)
- Case
Accounting Fraud at WorldCom
By: Robert S. Kaplan and David Kiron
The principal players in WorldCom's accounting fraud included CFO Scott Sullivan, the General Accounting and Internal Audit departments, external auditor Arthur Andersen, and the board of directors. The case provides sufficient detail to allow for a full discussion of... View Details
Keywords: Governance Controls; Governing and Advisory Boards; Crime and Corruption; Ethics; Financial Reporting; Organizational Culture; Corporate Governance; Accounting Audits
Kaplan, Robert S., and David Kiron. "Accounting Fraud at WorldCom." Harvard Business School Case 104-071, April 2004. (Revised September 2007.)
- Article
Update on E-liability Accounting
By: Robert Kaplan, Karthik Ramanna and Piyush Jha
Since publication of the original E-liability carbon accounting paper (HBR, Nov 2021), we created the E-liability Institute to help companies, governments, and nonprofits implement the method. The Institute’s mission is to test and validate the method, and develop... View Details
Keywords: Decarbonization; Carbon Footprint; Supply Chain; Environmental Sustainability; Environmental Accounting
Kaplan, Robert, Karthik Ramanna, and Piyush Jha. "Update on E-liability Accounting." Accountability in a Sustainable World Quarterly, no. 4 (September 2023): 96–117.
- 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.)
- 2013
- White Paper
Building and Governing a Democratic Federation: The ActionAid International Story
By: Sherine Jayawickrama and Alnoor Ebrahim
This report examines the governance model and reform process of an international nongovernmental organization (INGO), ActionAid International (AAI). It describes the evolution of AAI's governance model and draws key lessons for peer INGOs. The paper is based on a... View Details
Keywords: Governance; NGO; Accountability; Corporate Accountability; Corporate Governance; Non-Governmental Organizations
Jayawickrama, Sherine, and Alnoor Ebrahim. "Building and Governing a Democratic Federation: The ActionAid International Story." White Paper Series, Hauser Center for Nonprofit Organizations, June 2013.
- October 2008 (Revised August 2009)
- Case
Subprime Crisis and Fair-Value Accounting
This case examines the challenges in implementing fair value accounting for mortgage instruments, the role of accounting in the sub-prime crisis, and proposals for revising accounting standards given the crisis. View Details
Healy, Paul M., Krishna G. Palepu, and George Serafeim. "Subprime Crisis and Fair-Value Accounting." Harvard Business School Case 109-031, October 2008. (Revised August 2009.)
- May 2023
- Article
Do Internal Control Weaknesses Affect Firms' Demand for Financial Skills? Evidence from U.S. Job Postings
By: Janet Gao, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
Ineffective internal controls over financial reporting often relates to a lack of qualified personnel with sufficient accounting and technical expertise. In this study, we examine whether firms respond to internal control failures by increasing their demand for... View Details
Keywords: Internal Controls; Labor Demand; Accounting; Financial Reporting; Experience and Expertise; Recruitment; Competency and Skills; Corporate Finance
Gao, Janet, Kenneth J. Merkley, Joseph Pacelli, and Joseph H. Schroeder. "Do Internal Control Weaknesses Affect Firms' Demand for Financial Skills? Evidence from U.S. Job Postings." Accounting Review 98, no. 3 (May 2023): 203–228.
- 1993
- Chapter
Regulating the International Trade in Hazardous Pesticides: Closing the Accountability Gap
By: L. S. Paine
Keywords: Trade; Governing Rules, Regulations, and Reforms; Corporate Accountability; Chemical Industry; Agriculture and Agribusiness Industry
Paine, L. S. "Regulating the International Trade in Hazardous Pesticides: Closing the Accountability Gap." In Ethical Theory and Business. 4th ed. Edited by Norman E. Bowie and Tom L. Beauchamp, 547–556. Englewood Cliffs, NJ: Prentice Hall, 1993. (Reprinted in The International Library of Management, Ethics in Business and Economics, vol. 2, edited by Thomas Donaldson and Thomas W. Dunfee. Aldershot, England: Dartmouth Publishing Company, Ltd., 1996.)
- 02 Nov 2020
- Working Paper Summaries