Introduction To Financial Accounting - Publications - Faculty & Research - Harvard Business School

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12 Feb 2015
Working Paper Summaries

Auditor Lobbying on Accounting Standards

Keywords: by Abigail M. Allen, Karthik Ramanna & Sugata Roychowdhury; Accounting

Article

Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members

By: Suraj Srinivasan

I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and Securities and Exchange... View Details

Keywords: Outcome or Result; Business Earnings; Financial Statements; Lawsuits and Litigation; Labor; Markets; Financial Reporting; Accounting Audits; Cost; Reputation

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August 2017
Case

Boston Public Schools' Long Term Financial Plan

By: C. Fritz Foley, Victor Wu and F. Katelynn Boland

In the fall of 2016, the senior leadership team of Boston Public Schools prepared a report indicating that costs were expected to grow faster than revenues for many years to come. They faced questions about whether the projections would be believed and about how to... View Details

Keywords: Financial Planning; Education Reform; Education; Budgets and Budgeting; Corporate Finance; Public Administration Industry; United States; Boston

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

November 1992 (Revised April 1993)
Background Note

Accounting for Indirect Costs

By: William J. Bruns Jr.

An introduction to processes by which indirect costs are first assigned to cost centers and then assigned to products or services produced. A simple schematic illustrates how expenditures are assigned to service centers or production centers, service centers to... View Details

Keywords: Accounting; Cost

23 Jan 2006
Research & Ideas

Financial Reporting Goes Global

to write about globalization, accounting standards and, in particular, Indian accounting standards? Gregory Miller: Globalization is the major issue in determining the future... View Details

Keywords: by Cynthia Churchwell; Accounting; Accounting

September 1992 (Revised September 2004)
Background Note

Accounting for Property, Plant, Equipment and Other Assets

By: William J. Bruns Jr.

An introduction to depreciation accounting and depreciation methods for capital assets. Also covers gains or losses on asset disposal and accounting for other investments and intangibles. View Details

Keywords: Accounting; Assets

26 Jul 2013
Working Paper Summaries

Accountability of Independent Directors-Evidence from Firms Subject to Securities Litigation

Keywords: by Francois Brochet & Suraj Srinivasan

July 2005 (Revised September 2020)
Case

The U.S. Current Account Deficit

By: Laura Alfaro, Rafael Di Tella, Ingrid Vogel, Renee Kim, Sarah Jeong, Matthew Johnson and Jonathan Schlefer

Investors and policymakers throughout the world were confronted with the risk of painful economic consequences arising from the large U.S. current account deficit. In 2007, the U.S. current account deficit was $731 billion, equivalent to 5.3% of GDP. The implications... View Details

Keywords: World Economy; Macroeconomics; Borrowing and Debt; Currency; Foreign Direct Investment; Business and Government Relations; United States

2015
Book

Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy

By: Karthik Ramanna

There are certain institutions underlying our modern market-capitalist system that are largely outside the interest and understanding of the general public—e.g., rulemaking for bank capital adequacy, actuarial standards, accounting standards, and auditing practice. In... View Details

Keywords: Business And Society; Financial Institutions; Financial Reporting; GAAP; IFRS; Lobbying; Capitalism; Sustainability; Accounting; Finance; Business and Government Relations; Leadership; Accounting Industry; Accounting Industry; United States; China; India

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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

Keywords: Accounting; Crime and Corruption; Organizational Culture; Corporate Accountability

March 2013
Case

NovaStar Financial: A Short Seller's Battle

By: Suraj Srinivasan and Amy Kaser

The NovaStar case describes the challenges faced by short seller Marc Cohodes of hedge fund Rocker Partners as he tried to expose what he thought was widespread fraud in mortgage lender NovaStar Financial. The case is set in the time period from 2001 to 2007 and tracks... View Details

Article

Impact-Weighted Financial Accounts: A Paradigm Shift

By: Ethan Rouen and George Serafeim

The last decade has seen an exponential increase in corporate sustainability activities and efforts by investors to use these activities in their portfolio formation, valuation, and stewardship activities. This paper explains the need for a uniform strategy to measure... View Details

Keywords: Impact-Weighted Accounts; ESG (Environmental, Social, Governance) Performance; Corporate Social Responsibility and Impact; Measurement and Metrics; Standards

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

October 2021
Case

Financial Reporting at Mattel

By: Aiyesha Dey, Trung Nguyen, Marshal Herrmann and Julia Kelley

In September 2020, Diana Ferguson was nearing her first Audit Committee meeting as the newly appointed Audit Committee chair of Mattel, Inc. Mattel was just recovering from an accounting scandal which had revealed the company’s poor internal controls and weak board... View Details

September 1999 (Revised February 2000)
Case

Microsoft's Financial Reporting Strategy

Explores Microsoft's overall financial reporting strategy by examining the company's treatment of two accounting issues--software capitalization and revenue recognition. For both issues, the company selects accounting methods that are relatively conservative. Also... View Details

Keywords: Financial Reporting; Information Technology Industry

Teaching Interest

Overview

By: V.G. Narayanan

I teach accounting to MBA students, executives, and Harvard Extension School students. I teach topics from both financial and managerial accounting. I also train professors in teaching by the case method. View Details

Keywords: Financial Accounting; Management Accounting; Case Method Teaching; Corporate Governance; Customer Relationship Management; AI and Machine Learning; Health Industry; Education Industry; Banking Industry; India; North America

April 2024
Article

Model-based Financial Regulations Impair the Transition to Net-zero Carbon Emissions

By: Matteo Gasparini, Matthew C. Ives, Ben Carr, Sophie Fry and Eric Beinhocker

Investments via the financial system are essential for fostering the green transition. However, the role of existing financial regulations in influencing investment decisions is understudied. Here we analyse data from the European Banking Authority to show that... View Details

Keywords: Climate Change; Investment; Governing Rules, Regulations, and Reforms; Energy Sources

June 2005 (Revised September 2005)
Case

Accounting at MacCloud Winery

By: David F. Hawkins, Robert S. Kaplan and Gregory S. Miller

Uses a fictional new winery to introduce accounting concepts and practices such as assets, liabilities, expenses, the matching principle, and contingent activities. Designed to approach the subject at a conceptual level, allowing class discussion to focus on the... View Details

Keywords: Financial Reporting; Theory; Accounting

September 2001
Background Note

Accounting for Computer Software Development Costs

By: Robert S. Kaplan and Tatiana Sandino

Summarizes the debate on accounting for computer software development costs. Provides a historical description of the development of standards on accounting of computer software development costs, both in the United States and internationally. Describes how, after much... View Details

Keywords: Accounting; Accounting Industry; Accounting Industry; United States

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