Publications

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

01 Jun 2015
Video

Carlos Miguel Prieto (MBA 1992) on the art of conducting

July 8, 2022
Article

How to Conduct a Great Performance Review

By: Frank V. Cespedes

Dissatisfaction with performance appraisals is pervasive, but they remain an essential managerial responsibility. The purpose of performance reviews is two-fold: an accurate and actionable evaluation of performance, and then development of that person’s skills in line... View Details

Keywords: Performance Review; Feedback; Employees; Management Skills

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May 1989 (Revised October 1989)
Supplement

Dow Corning Corp.: Business Conduct and Global Values (C)

Assumes that the reader has also read Dow Corning Corp. (A). Presents two difficult decisions faced by Dow Corning's Business Conduct Committee. A rewritten version of an earlier case. View Details

Keywords: Decision Making

2013
Chapter

Multinational Enterprises and Incomplete Institutions: The Demandingness of Minimum Moral Standards

By: Nien-he Hsieh

Multinational enterprises (MNEs) operate across countries that vary widely in their legal, political, and regulatory institutions. One question that arises is whether there are certain minimum standards that ought to guide managers in their decision making... View Details

Keywords: Multinational Firms and Management; Decision Making; Standards

January 1985 (Revised October 1986)
Background Note

Note on Sources and Uses of Standard Times

September 2014
Article

Accounting Standards and International Portfolio Holdings

By: Gwen Yu and Aida Sijamic Wahid

Do differences in countries' accounting standards affect global investment decisions? We explore this question by examining how accounting distance, the difference in the accounting standards used in the investor's and the investee's countries, affects the asset... View Details

Keywords: IFRS; Home Bias; Cross-cultural/cross-border; Information Asymmetry; Mutual Funds; International Relations

SSRN

1995
Working Paper

Research Investigating the Economic Consequences of Accounting Standards

By: R. H. Holthausen and Krishna G. Palepu

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

Research Summary

Workplace Ethics and Global Business Standards

By: Rohit Deshpande

This research grows out of initial collaborative research with Joshua Margolis and Lynn Paine on the relationship between codes of conduct and corporate performance. This work was reported in Harvard Business Review articles in 2005 and 2011. More recent research... View Details

14 Jan 2019
Op-Ed

These 4 CEOs Created a New Standard of Leadership

ultimately set the new standard of leadership in this era, never wavering from their purpose and values. They became role models for the business community by serving society through their organizations,... View Details

Keywords: by Bill George; Health; Banking; Food & Beverage; Consumer Products

08 Jul 2022
News

How to Conduct a Great Performance Review.

winter 2007
Article

The Rules of Standard Setting Organizations: An Empirical Analysis

By: Josh Lerner, Benjamin Chiao and Jean Tirole

Keywords: Standards; Organizations; Theory

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2010
Dissertation

Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS

By: Gwen Yu

Prior literature shows that investors under-invest in foreign firms due to information asymmetry problems. I posit that differences in local accounting standards are a source of the information asymmetry among investors. Using security-level holdings of international... View Details

Keywords: Financial Reporting; International Accounting; Standards; Investment Portfolio; Foreign Direct Investment

January 2009 (Revised October 2009)
Case

GLOBALGAP: Food Safety and Private Standards

By: David E. Bell and Mary Louise Shelman

In response to new laws governing liability and several food safety scares in the 1990s, European retailers drove the creation of a universal production standard based on Good Agricultural Practices (GAP) for fresh fruit and vegetables and a third-party certification... View Details

Keywords: Agribusiness; Food; Governance Compliance; Governing Rules, Regulations, and Reforms; Business and Government Relations; Safety; Agriculture and Agribusiness Industry; Europe

01 Feb 2012
News

Harvard Business School Professor Discusses Importance of ISO Standards

11 Sep 2012
News

Harvard conducts case study on Farhan's Excel Entertainment

Awards

American Accounting Association. International Accounting Section. Outstanding Dissertation Award

Received the 2011 Outstanding Dissertation Award from the International Section of the American Accounting Association for her 2010 dissertation, "Accounting Standards and International Portfolio Holdings: An Analysis of Mutual Fund Holdings Following Mandatory... View Details

December 1999 (Revised January 2003)
Case

Standard International Inc. (A)

By: David F. Hawkins

The company top management must make a series of accounting decisions that will determine the company's quarterly income. A rewritten version of an earlier case. View Details

Keywords: Financial Reporting; Financial Statements; Inflation and Deflation; International Finance; Research and Development; Accounting Industry