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- All HBS Web
(2,744)
- People (7)
- News (310)
- Research (2,043)
- Events (3)
- Multimedia (9)
- Faculty Publications (1,456)
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- November 2023 (Revised October 2024)
- Supplement
Accounting Outages at Plug Power? (C)
By: Jonas Heese, Joseph Pacelli and James Barnett
Set in June 2023, the C case explores Plug Power’s recovery from its financial restatements, how it benefited from government subsidies, and new strategic alliances. View Details
Keywords: Environmental Accounting; Financial Reporting; Ethics; Finance; Management; Social Enterprise; Energy Industry; Green Technology Industry; United States; Europe
Heese, Jonas, Joseph Pacelli, and James Barnett. "Accounting Outages at Plug Power? (C)." Harvard Business School Supplement 124-019, November 2023. (Revised October 2024.)
- April 2023 (Revised July 2023)
- Case
Fermenting Accounting Problems at Vermont Kombucha Corp.
By: Tatiana Sandino and Marshal Herrmann
Founded in 2005, Vermont Kombucha Corp. (V-Ko) was an early mover in the fledgling U.S. market for kombucha, a drink brewed for its health benefits. Early on, the company captured more than 90% of market share. Under the leadership of its founder and CEO, Joe Williams,... View Details
Keywords: Going Public; Business Model; Financial Reporting; Ethics; Corporate Governance; Stock Shares; Food and Beverage Industry
Sandino, Tatiana, and Marshal Herrmann. "Fermenting Accounting Problems at Vermont Kombucha Corp." Harvard Business School Case 123-064, April 2023. (Revised July 2023.)
- November 2004 (Revised September 2019)
- Background Note
The U.S. Health Club Industry in 2004
By: John R. Wells, Gabriel Ellsworth and Benjamin Weinstock
In 2004, the $16.8 billion U.S. health club industry continued its strong record of growth. There were almost 27,000 health clubs in the United States, up from 6,700 two decades earlier, and these clubs claimed 41 million members, over 14% of the U.S. population.... View Details
Keywords: Health Clubs; Fitness; Gyms; Chain; Weight Loss; Obesity; Exercise; Personal Training; Bally Total Fitness; 24 Hour Fitness; YMCA; Gold's Gym; Curves; Franchise; Franchising; Subscription; Promotional Sales; Promotions; Fixed Costs; Body; Accrual Accounting; Revenue Recognition; Buildings and Facilities; Business Growth and Maturation; Business Model; For-Profit Firms; Trends; Customers; Demographics; Age; Income; Private Equity; Financing and Loans; Profit; Revenue; Geographic Scope; Multinational Firms and Management; Health; Nutrition; Business History; Employees; Retention; Human Capital; Working Conditions; Contracts; Business or Company Management; Goals and Objectives; Growth and Development Strategy; Markets; Demand and Consumers; Supply and Industry; Industry Growth; Industry Structures; Operations; Service Operations; Franchise Ownership; Private Ownership; Public Ownership; Problems and Challenges; Sales; Salesforce Management; Situation or Environment; Opportunities; Nonprofit Organizations; Welfare; Sports; Strategy; Business Strategy; Competition; Competitive Strategy; Consolidation; Corporate Strategy; Customization and Personalization; Expansion; Segmentation; Hardware; Health Industry; United States
Wells, John R., Gabriel Ellsworth, and Benjamin Weinstock. "The U.S. Health Club Industry in 2004." Harvard Business School Background Note 705-445, November 2004. (Revised September 2019.)
- 2009
- Article
Placing the Normative Logics of Accountability in 'Thick' Perspective
By: Alnoor Ebrahim
This article provides a critical reflection on the heavily normative nature of current accountability debates. In particular, it explores three streams of normative discourse on nonprofit accountability: improving board governance, improving performance-based... View Details
Keywords: Fair Value Accounting; Accounting; Governance; Performance Evaluation; Governing Rules, Regulations, and Reforms; Goals and Objectives; Management Practices and Processes; Power and Influence; Social and Collaborative Networks; Organizational Structure; Relationships; Accounting Industry
Ebrahim, Alnoor. "Placing the Normative Logics of Accountability in 'Thick' Perspective." American Behavioral Scientist 52, no. 6 (2009): 885–904.
- June 1999
- Background Note
Competition Between the Professions: Law Firms vs. Accounting Firms
By: Ashish Nanda
Discusses the emerging competition between law firms and accounting firms. View Details
Nanda, Ashish. "Competition Between the Professions: Law Firms vs. Accounting Firms." Harvard Business School Background Note 899-301, June 1999.
- March 2010
- Article
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research
By: Ian D. Gow, Daniel Taylor and Gaizka Ormazabal
We review and evaluate the methods commonly used in the accounting literature to correct for cross-sectional and time-series dependence. While much of the accounting literature studies settings in which variables are cross-sectionally and serially correlated, we find... View Details
Keywords: History; Cost of Capital; Activity Based Costing and Management; Performance Evaluation; Cost Accounting; Time Management; Research; Mathematical Methods; Equity; Borrowing and Debt; Accounting Audits; Accounting Industry
Gow, Ian D., Daniel Taylor, and Gaizka Ormazabal. "Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research." Accounting Review 85, no. 2 (March 2010): 483–512.
- January 2024
- Supplement
Accounting Red Flags or Red Herrings at Catalent? (B)
By: Joseph Pacelli, ZeSean Ali and Tom Quinn
GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel. View Details
Keywords: Accounting Audits; Acquisition; Budgets and Budgeting; Business Earnings; Earnings Management; Cost Accounting; Fair Value Accounting; Financial Reporting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Lawsuits and Litigation; Stocks; Performance Productivity; Pharmaceutical Industry; Pharmaceutical Industry; United States
Pacelli, Joseph, ZeSean Ali, and Tom Quinn. "Accounting Red Flags or Red Herrings at Catalent? (B)." Harvard Business School Supplement 124-055, January 2024.
- 2007
- Working Paper
What Causes Industry Agglomeration? Evidence from Coagglomeration Patterns
By: Glenn Ellison, Edward Glaeser and William R. Kerr
Many industries are geographically concentrated. Many mechanisms that could account for such agglomeration have been proposed. We note that these theories make different predictions about which pairs of industries should be coagglomerated. We discuss the measurement of... View Details
Keywords: Geographic Location; Labor; Industry Clusters; Transportation; Manufacturing Industry; United States
Ellison, Glenn, Edward Glaeser, and William R. Kerr. "What Causes Industry Agglomeration? Evidence from Coagglomeration Patterns." Harvard Business School Working Paper, No. 07-064, July 2007. (NBER WP 13068; published in American Economic Review.)
- May 1994
- Background Note
Segmenting Customers in Mature Industrial Markets: An Application
In mature industrial markets, segmenting customers by size, industry, or product benefits alone rarely is sufficient. Customer behavior regarding trade-offs between price and service also becomes an important criterion. This note offers a framework to enable such... View Details
Keywords: Segmentation; Framework; Consumer Behavior; Marketing Strategy; Industrial Products Industry
Rangan, V. Kasturi. "Segmenting Customers in Mature Industrial Markets: An Application." Harvard Business School Background Note 594-089, May 1994.
- January 1979 (Revised April 1986)
- Case
Hanson Industries (C)
The management of Hanson is examining its near-term cash needs and the possible longer-term generation of earnings and cash. View Details
Hayes, Samuel L., III. "Hanson Industries (C)." Harvard Business School Case 279-066, January 1979. (Revised April 1986.)
- March 2008 (Revised January 2010)
- Background Note
Note on Accountability in the U.S. Health Care System
By: Regina E. Herzlinger and Michael Millenson
This note explains how health care providers, health insurers, and consumers are held accountable for their performance and the entrepreneurial opportunities thus created. View Details
Keywords: Entrepreneurship; Ethics; Insurance; Corporate Accountability; Health Care and Treatment; Demand and Consumers; Health Industry; United States
Herzlinger, Regina E., and Michael Millenson. "Note on Accountability in the U.S. Health Care System." Harvard Business School Background Note 308-111, March 2008. (Revised January 2010.)
- November 1978 (Revised June 1985)
- Case
Hanson Industries (B)
By: William J. Bruns Jr. and Julie H. Hertenstein
Provides a complete description of the processes used in preparing a budget (annual operating plan). Starting with basic product line decisions, management prepares a budget that integrates production and marketing within constraints of financial feasibility. The... View Details
Bruns, William J., Jr., and Julie H. Hertenstein. "Hanson Industries (B)." Harvard Business School Case 179-077, November 1978. (Revised June 1985.)
- March 1969 (Revised January 2000)
- Case
Industrial Products, Inc.
By: Joseph L. Bower and John W. Rosenblum
Involves the decision of whether to construct a new plant in another part of the country for a line of fire protection equipment. Capital funds set aside for the construction are blocked by Fireguard's continued record of substantial operating losses and divisional... View Details
Keywords: Decision Choices and Conditions; Factories, Labs, and Plants; Capital; Construction; Financing and Loans; Expansion; Business Earnings; Markets; Product; Manufacturing Industry
Bower, Joseph L., and John W. Rosenblum. "Industrial Products, Inc." Harvard Business School Case 369-019, March 1969. (Revised January 2000.)
- October 2023 (Revised April 2024)
- Case
Accounting Red Flags or Red Herrings at Catalent? (A)
By: Joseph Pacelli, ZeSean Ali and Tom Quinn
Fund manager Janet Curie asked for a recommendation about the pharmaceutical company Catalent. The company seemed like a solid investment. However, a pair of research reports issued over the previous two months complicated this narrative. GlassHouse Research, a short... View Details
Keywords: Accounting Audits; Budgets and Budgeting; Earnings Management; Cost Accounting; Fair Value Accounting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Investment; Trust; Business and Shareholder Relations; Pharmaceutical Industry; Pharmaceutical Industry; United States
Pacelli, Joseph, ZeSean Ali, and Tom Quinn. "Accounting Red Flags or Red Herrings at Catalent? (A)." Harvard Business School Case 124-024, October 2023. (Revised April 2024.)
- August 1996
- Case
International Oil: Confirmation of Accounts Receivable
By: David F. Hawkins
Hawkins, David F. "International Oil: Confirmation of Accounts Receivable." Harvard Business School Case 197-008, August 1996.
- 17 Sep 2007
- Research & Ideas
Broadband: Remaking the Advertising Industry
business, and the difficulties writing about such a moving target. Julia Hanna: What is the subject of your book in progress? Stephen P. Bradley: We are looking at industries that are being transformed by broadband such as the news and... View Details
- May 1993
- Teaching Note
Museum Accounting Methods Controversy TN, The
- November 2000 (Revised November 2002)
- Case
Activity-Based Management at W.S. Industries (A)
By: V.G. Narayanan and Sanjay Pothen
W.S. Industries undertakes the design and implementation of an activity based costing (ABC) system, and the ABC information empowers workers to make process improvement decisions. Workers' incentive pay is tied to cost savings from process improvements. View Details
Keywords: Activity Based Costing and Management; Motivation and Incentives; Performance Evaluation; Organizational Change and Adaptation; Knowledge Management; Energy Industry; India
Narayanan, V.G., and Sanjay Pothen. "Activity-Based Management at W.S. Industries (A)." Harvard Business School Case 101-062, November 2000. (Revised November 2002.)
- 2021
- Working Paper
Impact Accounting for Product Use: A Framework and Industry-specific Models
By: George Serafeim and Katie Trinh
This handbook provides the first systematic attempt to generate a framework and industry-specific models for the measurement of impacts on customers and the environment from use of products and services, in monetary terms, that can then be reflected in financial... View Details
Keywords: Impact Measurement; Product Impact; Customer Welfare; Environment; ESG; Product; Customers; Well-being; Environmental Sustainability; Measurement and Metrics; Accounting; Financial Statements; Analysis; Framework
Serafeim, George, and Katie Trinh. "Impact Accounting for Product Use: A Framework and Industry-specific Models." Harvard Business School Working Paper, No. 21-141, June 2021.
- August 2017 (Revised November 2017)
- Case
Accounting for Political Risk at AES
By: Gerardo Pérez Cavazos and Suraj Srinivasan
As a global energy generating company, AES frequently faces challenges from political changes and instability. This is exacerbated by the fact that in many instances AES' primary customer is the government, which is also in charge of law-making. For example, AES'... View Details
Keywords: Political Risk; Asset Impairment; Risk Factors; Fair Value; Fair Value Accounting; Financial Reporting; Financial Statements; Energy Industry; Bulgaria; Dominican Republic; United States; Venezuela
Pérez Cavazos, Gerardo, and Suraj Srinivasan. "Accounting for Political Risk at AES." Harvard Business School Case 118-023, August 2017. (Revised November 2017.)