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  • All HBS Web  (2,094)
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    • News  (307)
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  • All HBS Web  (2,094)
    • People  (1)
    • News  (307)
    • Research  (1,558)
    • Events  (5)
  • Faculty Publications  (687)
← Page 4 of 2,094 Results →
  • August 1994
  • Case

Higashimaru Shoyu Company, Ltd. (A): Price Control System

Illustrates how Japanese firms use profit pressures to increase efficiency. In particular, explores how pseudo profit centers create pressure on workers to increase revenues and reduce costs, and the use of semiautonomous teams in a traditional Japanese workforce. View Details
Keywords: Cost Management; Groups and Teams; Organizational Structure; Performance Efficiency; Management Systems; Japan
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Cooper, Robin. "Higashimaru Shoyu Company, Ltd. (A): Price Control System." Harvard Business School Case 195-050, August 1994.
  • Winter 2011
  • Article

Developing Good Measures to Advance Management Accounting and Control Research: A Discussion of 'Corporate Frugality: Theory, Measurement and Practice'

By: Tatiana Sandino
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Sandino, Tatiana. "Developing Good Measures to Advance Management Accounting and Control Research: A Discussion of 'Corporate Frugality: Theory, Measurement and Practice'." Contemporary Accounting Research 28, no. 4 (Winter 2011): 1388–1396.
  • June 2010
  • Article

Quality Management and Job Quality: How the ISO 9001 Standard for Quality Management Systems Affects Employees and Employers

By: David I. Levine and Michael W. Toffel
Several studies have examined how the ISO 9001 Quality Management System standard predicts changes in organizational outcomes such as profits. This is the first large-scale study to explore how employee outcomes such as employment, earnings, and health and safety... View Details
Keywords: Quality; Management; Standards; Employees; Wages; Organizations; Profit; Safety; Health; Policy
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Levine, David I., and Michael W. Toffel. "Quality Management and Job Quality: How the ISO 9001 Standard for Quality Management Systems Affects Employees and Employers." Management Science 56, no. 6 (June 2010): 978–996. (Appendix. Profiled by industry practitioners in Quality Digest, Quality Progress, ANSI-ASQ National Accreditation Board (ANAB).)
  • February 1987 (Revised August 1988)
  • Case

Gillette Personal Care Division: Marketing Planning and Control

Bill Ryan, president of the Gillette Co.'s Personal Care Division, is considering changing the division's planning and control system for marketing. White Rain, the division's most recent success, had been launched by taking shortcuts through the system, while other... View Details
Keywords: Marketing; Management Systems; Consumer Products Industry; United States
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Bonoma, Thomas V. "Gillette Personal Care Division: Marketing Planning and Control." Harvard Business School Case 587-099, February 1987. (Revised August 1988.)
  • 2023
  • Working Paper

When Does Gamified Training Improve Performance? The Roles of Office and Leader Engagement

By: Ryan W. Buell, Wei Cai and Tatiana Sandino
Gamified training is a novel management control system in which companies use gamification techniques to engage and motivate employees to learn. This study empirically examines the performance consequences of gamified training using data from a natural field... View Details
Keywords: Gamified Training; Management Control Systems; Employee Engagement; Employees; Learning; Training; Motivation and Incentives; Performance
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Buell, Ryan W., Wei Cai, and Tatiana Sandino. "When Does Gamified Training Improve Performance? The Roles of Office and Leader Engagement." Harvard Business School Working Paper, No. 19-101, March 2019. (Revised October 2023.)
  • August 2016 (Revised May 2018)
  • Module Note

Strategy Execution Module 1: Managing Organizational Tensions

By: Robert Simons
This module reading lays the foundation for executing strategy using performance measurement and control systems. Properly applied, these systems can overcome the organizational blocks that impede the potential of all people who work in modern organizations. This... View Details
Keywords: Management Control Systems; Implementing Strategy; Strategy Execution; Performance Measurement; Profit Planning; Organization Design; Profitable Growth; Management Attention; Organizational Conflict; Human Behavior; Strategy; Ethics; Goals and Objectives; Organizational Design; Management Analysis, Tools, and Techniques; Performance; Measurement and Metrics
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Simons, Robert. "Strategy Execution Module 1: Managing Organizational Tensions." Harvard Business School Module Note 117-101, August 2016. (Revised May 2018.)
  • June 2010 (Revised April 2017)
  • Teaching Note

Pfizer: Letter from the Chairman (A) and (B)

By: Robert Simons and Kathryn Rosenberg
Teaching Note for 110003 and 110004. View Details
Keywords: Management Control Systems; Strategy And Execution; Performance Measurement; Pharmaceutical Industry
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Simons, Robert, and Kathryn Rosenberg. "Pfizer: Letter from the Chairman (A) and (B)." Harvard Business School Teaching Note 110-067, June 2010. (Revised April 2017.)
  • June 2005 (Revised March 2017)
  • Teaching Note

Siebel Systems: Organizing for the Customer

By: Robert Simons
Teaching Note to (103-014). The Siebel Systems case describes the unusual accountability and organizing choices made by managers of a successful, rapidly growing software development company. The case is set in 2002, but details the critical decisions made by founder... View Details
Keywords: Management Control Systems; Execution; Organization Design; Structure; Job Design; Diagnostic Control Systems; Customers; Strategy; Organizational Design
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Simons, Robert. "Siebel Systems: Organizing for the Customer." Harvard Business School Teaching Note 105-079, June 2005. (Revised March 2017.)
  • 2024
  • Working Paper

Corporate Culture Homogeneity and Top Executive Incentive Design: Evidence from CEO Compensation Contracts

By: Dennis Campbell, Ruidi Shang and Zhifang Zhang
We examine how corporate cultures characterized by high degrees of homogeneity in the underlying values and beliefs of organizational members are related to the design of CEO incentive compensation contracts. We argue that culture homogeneity within firms lowers... View Details
Keywords: Corporate Culture; Compensation Design; Accounting; Management Control; Incentive Systems; Organizational Culture; Job Design and Levels; Governance; Executive Compensation; Motivation and Incentives
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Campbell, Dennis, Ruidi Shang, and Zhifang Zhang. "Corporate Culture Homogeneity and Top Executive Incentive Design: Evidence from CEO Compensation Contracts." Harvard Business School Working Paper, No. 24-054, February 2024.
  • May 2017
  • Case

ATH Technologies: Making the Numbers

By: Robert Simons and Jennifer Packard
An exercise that takes students through five stages of growth in an entrepreneurial start-up in the medical devices industry: 1) founding, 2) growth, 3) push to profitability, 4) relocation process, and 5) takeover by new management. At each stage, students must... View Details
Keywords: Balancing Innovation And Control; Performance Evaluation; Strategy And Execution; Management Control Systems; Risk Management; Business Growth and Maturation; Business Startups; Profit; Geographic Location; Governance Controls; Innovation and Invention; Management Succession; Medical Devices and Supplies Industry
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Simons, Robert, and Jennifer Packard. "ATH Technologies: Making the Numbers." Harvard Business School Case 117-012, May 2017.
  • April 2011
  • Module Note

Customer-Centric Information and Control Systems in B2B Settings: The Case for Customer-Supplier Partnerships

By: Francisco de Asis Martinez-Jerez
Keywords: Customers; Information; Information Management; Partners and Partnerships
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Martinez-Jerez, Francisco de Asis. "Customer-Centric Information and Control Systems in B2B Settings: The Case for Customer-Supplier Partnerships." Harvard Business School Module Note 111-106, April 2011.
  • October 1994
  • Case

Yokohama Corporation, Ltd. (B): Cost Management System

Illustrates the budget planning process at a Japanese firm. Also describes a highly traditional cost accounting system, and shows how variances are used for performance measurement. View Details
Keywords: Cost Accounting; Performance Evaluation; Budgets and Budgeting; Japan
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Cooper, Robin, and Takeo Yoshikawa. "Yokohama Corporation, Ltd. (B): Cost Management System." Harvard Business School Case 195-108, October 1994.
  • TeachingInterests

Leadership and Corporate Accountability

By: Christina R. Wing

In this course, students learn about the complex responsibilities facing business leaders today. Through cases about difficult managerial decisions, the course examines the legal, ethical, and economic responsibilities of corporate leaders. It also teaches students... View Details

  • September 1991 (Revised January 2017)
  • Teaching Note

Nordstrom: Dissension in the Ranks? (A) and (B)

By: Robert Simons
Teaching Note for Nordstrom: Dissension in the Ranks, Case A (191-002) and Case B (192-027) View Details
Keywords: Strategy And Execution; Control Systems; Performance Goals; Incentives; Span Of Control; Span Of Accountability; Problems and Challenges; Retail Industry
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Simons, Robert. "Nordstrom: Dissension in the Ranks? (A) and (B)." Harvard Business School Teaching Note 192-026, September 1991. (Revised January 2017.)
  • March 2014
  • Article

Choosing the Right Customer

By: Robert Simons
Companies that win in competitive markets identify a primary customer and dedicate maximum resources to meeting that customer's needs. This article will show you how to identify the best primary customer for your business by analyzing perspective, capabilities, and... View Details
Keywords: Strategy Execution; Customer Focus; Organization Design; Accountability; Management Control Systems; Customer Relationship Management; Organizational Design
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Simons, Robert. "Choosing the Right Customer." Harvard Business Review 92, no. 3 (March 2014): 48–55.
  • 11 Dec 2008
  • Working Paper Summaries

Quality Management and Job Quality: How the ISO 9001 Standard for Quality Management Systems Affects Employees and Employers

Keywords: by David I. Levine & Michael W. Toffel
  • May 1982 (Revised June 1982)
  • Case

Air Traffic Controllers

By: Michael Beer
On August 3, 1981 President Ronald Reagan terminated 12,000 air traffic controllers, members of the Professional Air Traffic Controllers Organization, for violating their no-strike oath. Provides background on the human resources policies and practices of the Federal... View Details
Keywords: Resignation and Termination; Labor and Management Relations; Government and Politics; Labor Unions; Negotiation; Employees; Air Transportation Industry; United States
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Beer, Michael. "Air Traffic Controllers." Harvard Business School Case 482-056, May 1982. (Revised June 1982.)
  • Research Summary

Overview

My research broadly examines design choices of management control systems, with a special focus on organizational culture as an informal control mechanism and how it interacts with other formal control system View Details
  • Web

Accounting & Management - Faculty & Research

balances, mobility, and social networks as well as borrowers’ self-reported income and employment. We further show that this positive impact is more pronounced when borrowers have limited access to credit,... View Details
  • 2015
  • Working Paper

Replicating Private Equity with Value Investing, Homemade Leverage, and Hold-to-Maturity Accounting

By: Erik Stafford
Private equity funds tend to select relatively small firms with low EBITDA multiples. Publicly traded equities with these characteristics have high risk-adjusted returns after controlling for common factors typically associated with value stocks. Hold-to-maturity... View Details
Keywords: Value Investing; Endowments; Investment Management; Asset Pricing; Private Equity; Investment; Management; United States
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Stafford, Erik. "Replicating Private Equity with Value Investing, Homemade Leverage, and Hold-to-Maturity Accounting." Harvard Business School Working Paper, No. 16-081, January 2016.
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