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  • All HBS Web  (4,149)
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  • December 1980 (Revised June 1985)
  • Background Note

Management Accounting, Part IV: Decision Support Systems Disinvestment

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Dearden, John. "Management Accounting, Part IV: Decision Support Systems Disinvestment." Harvard Business School Background Note 181-073, December 1980. (Revised June 1985.)
  • August 1980 (Revised June 1985)
  • Background Note

Management Accounting, Part II: Manufacturing Cost Accounting Systems

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Dearden, John. "Management Accounting, Part II: Manufacturing Cost Accounting Systems." Harvard Business School Background Note 181-028, August 1980. (Revised June 1985.)
  • August 2018
  • Article

Virtual Issue on Empirical Management Accounting Research

By: Margaret Abernethy and Dennis Campbell
Keywords: Management Accounting; Management Accounting And Control Systems; Accounting
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Abernethy, Margaret, and Dennis Campbell. "Virtual Issue on Empirical Management Accounting Research." Journal of Accounting Research (August 2018).
  • August 2017
  • Case

CareMore Health System

By: Robert S. Huckman and Brian W. Powers
CareMore Health System—a physician-founded care delivery system and health plan—had developed and refined an innovative care model for at-risk seniors enrolled in Medicare managed care (i.e., Medicare Advantage) plans. CareMore's President, Sachin Jain, and his... View Details
Keywords: Health Care Delivery; Health Insurance; Medicare; Medicaid; Managed Care; Extensivist; Social Determinants Of Health; Health Care and Treatment; Insurance; Business Model; Growth and Development Strategy; Decision Choices and Conditions; Health Industry; United States
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Huckman, Robert S., and Brian W. Powers. "CareMore Health System." Harvard Business School Case 618-008, August 2017.
  • January 2007
  • Article

Introducing the First Management Control Systems: Evidence from the Retail Sector

By: Tatiana Sandino
Focusing on a sample of US retailers, I study the management control systems (MCS) that firms introduce when they first invest in controls, and identify four categories of initial MCS, which are defined in terms of the purposes these MCS fulfill. The first category,... View Details
Keywords: Management Control Systems; Entrepreneurial Organizations; Firm Growth; Corporate Strategy; Entrepreneurship; Management Systems; Growth and Development Strategy
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Sandino, Tatiana. "Introducing the First Management Control Systems: Evidence from the Retail Sector." Accounting Review 82, no. 1 (January 2007): 265–293. (Awarded the Outstanding Doctoral Dissertation Award, 2005, Management Accounting Section, American Accounting Association; Awarded the Emerging Scholar Competitive Manuscript Award, 2011, Foundation for Applied Research, Institute of Management Accountants.)
  • 2000
  • Article

The Consequences of Customization on the Use of Management Accounting Systems

By: J. Bouwens and Margaret A. Abernethy
The understanding of the antecedent conditions influencing the design of management accounting systems (MASs) is very limited. In recent years, significant research attention has been devoted to understanding how different strategic priorities influence these systems.... View Details
Keywords: Organizational Design; Management Systems; Accounting; Customization and Personalization
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Bouwens, J., and Margaret A. Abernethy. "The Consequences of Customization on the Use of Management Accounting Systems." Accounting, Organizations and Society 25, no. 3 (April 2000): 221–241.
  • January 1991
  • Article

Strategic Orientation and Top Management Attention to Control Systems

By: R. Simons
Keywords: Management; System; Strategy
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Simons, R. "Strategic Orientation and Top Management Attention to Control Systems." Strategic Management Journal 12, no. 1 (January 1991): 49–62.
  • March 2006
  • Background Note

Business, Law, and Society: The Systems Approach to Law and Management

Presents the systems approach to law and management, a construct for understanding how public law affects the competitive environment and a firm's resources. Describes how the legally astute manager can use legal tools to assess opportunities, develop the firm's value... View Details
Keywords: Business or Company Management; Law; Corporate Social Responsibility and Impact
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Bagley, Constance E. "Business, Law, and Society: The Systems Approach to Law and Management." Harvard Business School Background Note 806-086, March 2006.
  • March 2011 (Revised June 2011)
  • Supplement

Arck Systems (C)

By: Ian Larkin
The Arck Systems series of cases describes the dilemmas faced by a senior sales manager in determining a sales compensation plan at an enterprise software company. The existing compensation plan is aggressive and highly rewards "star" performers. The cases track a... View Details
Keywords: Change; Framework; Compensation and Benefits; Employees; Management; Organizational Design; Outcome or Result; Performance Evaluation; Sales; Motivation and Incentives; System; Applications and Software
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Larkin, Ian. "Arck Systems (C)." Harvard Business School Supplement 911-058, March 2011. (Revised June 2011.)
  • June 2018
  • Case

Meridian Systems

By: Frank V. Cespedes and Michael J. Roberts
The Meridian Systems case focuses on a start-up in the restaurant point of sale (POS) systems market. In early 2018, Meridian is getting ready to roll out a POS system based on a new technology—a tablet-based, Wi-Fi-enabled POS system (the "tablet" system, or... View Details
Keywords: Business Startups; Sales; Strategy; Salesforce Management; Organizational Structure; Technological Innovation; Marketing Strategy
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Cespedes, Frank V., and Michael J. Roberts. "Meridian Systems." Harvard Business School Brief Case 918-533, June 2018.
  • 05 Jul 2006
  • Working Paper Summaries

What’s Law Got to Do with It: A Systems Approach to Management

Keywords: by Constance E. Bagley; Legal Services
  • March 2011 (Revised June 2011)
  • Supplement

Arck Systems (B)

By: Ian Larkin
The Arck Systems series of cases describes the dilemmas faced by a senior sales manager in determining a sales compensation plan at an enterprise software company. The existing compensation plan is aggressive and highly rewards "star" performers. The cases track a... View Details
Keywords: Change; Framework; Compensation and Benefits; Management; Organizational Design; Outcome or Result; Performance Evaluation; Sales; Motivation and Incentives; System; Software
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Larkin, Ian. "Arck Systems (B)." Harvard Business School Supplement 911-057, March 2011. (Revised June 2011.)
  • Article

A Model for Managing System Conflict during Franchise Expansion

By: P. J. Kaufmann and V. K. Rangan
Keywords: Management; System; Conflict and Resolution; Business Ventures; Expansion
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Kaufmann, P. J., and V. K. Rangan. "A Model for Managing System Conflict during Franchise Expansion." Journal of Retailing 66, no. 2 (Summer 1990): 155–173.
  • March 2011 (Revised June 2011)
  • Supplement

Arck Systems (D)

By: Ian Larkin
The Arck Systems series of cases describes the dilemmas faced by a senior sales manager in determining a sales compensation plan at an enterprise software company. The existing compensation plan is aggressive and highly rewards "star" performers. The cases track a... View Details
Keywords: Motivation and Incentives; Salesforce Management; Compensation and Benefits
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Larkin, Ian. "Arck Systems (D)." Harvard Business School Supplement 911-059, March 2011. (Revised June 2011.)
  • March 2011 (Revised June 2011)
  • Supplement

Arck Systems (E)

By: Ian Larkin
The Arck Systems series of cases describes the dilemmas faced by a senior sales manager in determining a sales compensation plan at an enterprise software company. The existing compensation plan is aggressive and highly rewards "star" performers. The cases track a... View Details
Keywords: Transformation; Framework; Compensation and Benefits; Organizational Design; Performance Evaluation; Salesforce Management; Motivation and Incentives; Software
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Larkin, Ian. "Arck Systems (E)." Harvard Business School Supplement 911-060, March 2011. (Revised June 2011.)
  • January 1997
  • Exercise

Negotiating Corporate Change: Confidential Information, David Carlson, VP, Management Information Systems

By: James K. Sebenius
This case provides the confidential role information necessary for one person in a four-person negotiation simulation about a major corporate change. Specifically, it describes the role of David Carlson as he attempts to negotiate a new uniform corporate information... View Details
Keywords: Transformation; Information Management; Negotiation; System
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Sebenius, James K. "Negotiating Corporate Change: Confidential Information, David Carlson, VP, Management Information Systems." Harvard Business School Exercise 897-057, January 1997.
  • 09 Oct 2019
  • News

The Benefits of Framing Culture as a Management System

  • April 1996 (Revised November 1996)
  • Case

BAE Automated Systems (A): Denver International Airport Baggage-Handling System

By: Lynda M. Applegate, Ramiro Montealegre, Carin-Isabel Knoop and H. James Nelson
Describes the events surrounding the construction of the BAE baggage-handling system at the Denver International Airport. It looks specifically at project management, including decisions regarding budget, scheduling, and the overall management structure. Also examines... View Details
Keywords: Management; Decisions; Contracts; Time Management; Problems and Challenges; Projects; Budgets and Budgeting; Construction Industry; Air Transportation Industry; Colorado
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Applegate, Lynda M., Ramiro Montealegre, Carin-Isabel Knoop, and H. James Nelson. "BAE Automated Systems (A): Denver International Airport Baggage-Handling System." Harvard Business School Case 396-311, April 1996. (Revised November 1996.)
  • 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).)
  • August 2017
  • Case

Data-driven Manufacturing: The Kutesmart System

By: Willy Shih and Nancy Hua Dai
The data-driven manufacturing system at this Chinese bespoke mens' suit manufacturer illustrates the use of information technology to support mass customization in a largely manual production environment. It contrasts sharply with some of the Industrie 4.0... View Details
Keywords: Manufacturing; Garment Manufacturing; Mass Customization; Data-driven Management; Data-driven Manufacturing; Operations; Production; Product; Customization and Personalization; Apparel and Accessories Industry; Manufacturing Industry; China
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Shih, Willy, and Nancy Hua Dai. "Data-driven Manufacturing: The Kutesmart System." Harvard Business School Case 618-005, August 2017.
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