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2008
Chapter

Management Accounting in India

This chapter surveys the history, evolution, and current status of accounting systems and practices in India. Tracing the roots of Indian accounting systems to the ancient civilization of the Indus Valley, we discuss the accounting contributions of historical writings... View Details

Keywords: History; Accounting; India

October 1989
Background Note

Managing Major Accounts

By: Frank V. Cespedes

Written as an introduction to a module in the second-year MBA course, Marketing Implementation. Discusses issues encountered in the selling and management of major accounts. The topics covered include: 1) reasons for the increasing importance of major account... View Details

Keywords: Accounting Audits; Marketing; Marketing Strategy; Consumer Behavior; Market Participation; Relationships; Salesforce Management

July 2014
Article

Accounting for Crises

By: Venky Nagar and Gwen Yu

We provide among the first empirical evidence consistent with recent macro global-game crisis models, which show that the precision of public signals can coordinate crises (e.g., Angeletos and Werning, 2006; Morris and Shin, 2002, 2003). In these models,... View Details

Keywords: Corporate Disclosure; Mathematical Methods; Game Theory; Financial Markets; Forecasting and Prediction; Accounting; Financial Crisis

SSRN

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

09 Sep 2010
Working Paper Summaries

Boundary Spanning in a For-Profit Research Lab: An Exploration of the Interface Between Commerce and Academe

Keywords: by Christopher C. Liu & Toby E. Stuart; Biotechnology

December 1999 (Revised March 2001)
Background Note

Lease Accounting and Analysis

By: David F. Hawkins

Discusses global accounting for leases by lessees and lessors with emphasis on U.S. lease accounting standards. A rewritten version of an earlier note. View Details

Keywords: International Accounting; Accounting; Leasing

9 AM – 9 AM EDT, 09 Oct 2018

HBX Financial Accounting

Learn how managers, Wall Street analysts, and entrepreneurs use an understanding of accounting to unlock critical insights from financial statements and drive strategic decision making. Program Dates: October 9, 2018 - December 6, 2018 View Details

9 AM – 10 AM EDT, 07 Aug 2019
HBS Online

HBS Online Financial Accounting

Learn how managers, Wall Street analysts, and entrepreneurs use an understanding of accounting to unlock critical insights from financial statements and drive strategic decision making. Program Dates: August 7, 2019 - October 2, 2019 View Details

Accounting for Crises

While neoclassical models suggest that improving the quality of financial information tightens the link between the realization of the information and the underlying fundamentals, models of recent crises suggest that higher information quality can generate... View Details

November 2005 (Revised September 2006)
Background Note

Accounting for Marketable Securities and the "Recycling" of Income

Gives an overview of accounting for equity investments less than 20%. Uses this accounting to introduce the issue of amounts included in the statement of comprehensive income during a different time period from its inclusion in net income (sometimes called "recycled... View Details

Keywords: Accounting; Investment; Equity

June 1992 (Revised September 2004)
Background Note

Introduction to Accounting Records

By: William J. Bruns Jr.

An introduction to the vocabulary and methodology of bookkeeping and accounting records. View Details

Keywords: Accounting

August 1996
Case

International Oil: Confirmation of Accounts Receivable

By: David F. Hawkins

Keywords: Accounting; Energy Industry

August 2009
Article

Mental Accounting and Small Windfalls: Evidence from an Online Grocer

By: John Beshears and Katherine L. Milkman

We study the effect of small windfalls on consumer spending decisions by comparing the purchases online grocery customers make when redeeming $10-off coupons with the purchases they make without coupons. Controlling for customer fixed effects and other variables, we... View Details

Keywords: Mental Accounting; Windfalls; Marginal Propensity To Consume; Coupons; Marketing Communications; Consumer Behavior; Accounting; Cognition and Thinking; Retail Industry

Read Now

May 2021 (Revised September 2021)
Case

Accounting for Bitcoin at Tesla

By: Charles C.Y. Wang and Siyu Zhang

On February 8, 2021, Tesla revealed, through its 10-K filing to the Securities and Exchange Commission (SEC), that it had purchased $1.5 billion of Bitcoin, totaling 7.5% of the company’s cash, and that it planned to accept payments in the cryptocurrency soon. These... View Details

Keywords: Bitcoin; Accounting; Currency; Communication Intention and Meaning; Strategy; Investment Portfolio; Emerging Markets; Risk and Uncertainty; Value Creation