Cost Accounting - Publications - Faculty & Research

04 Apr 2017
First Look

First Look at New Research, April 4

forthcoming American Political Science Review Voter Registration Costs and Disenfranchisement: Experimental Evidence from France By: Braconnier, Céline, Jean-Yves Dormagen, and Vincent Pons Abstract—A large-scale randomized experiment... View Details

Keywords: Sean Silverthorne

April 2009
Case

Merck: Managing Vioxx (A)

By: Robert L. Simons, Kathryn Rosenberg and Natalie Kindred

This two-class case series allows students to stand in the shoes of CEO Ray Gilmartin during the unfolding stages of a reputational crisis. Merck's mission statement claims to "put patients first," but the company is widely criticized for putting profit before patient... View Details

Keywords: Ethics; Crisis Management; Reputation; Decision Choices and Conditions; Customers; Business or Company Management; Cost vs Benefits; Corporate Accountability; Business and Shareholder Relations; Business and Stakeholder Relations; Customer Focus and Relationships; Pharmaceutical Industry

Citation

Educators

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23 Jan 2013
Research & Ideas

Three-Dimensional Strategy: Winning the Multisided Platform

have no direct affiliation with E Ink. By contrast, Hagiu and Wright present examples that fulfill all of the MSP requirements. In the case of eBay, both buyers and sellers must create accounts with the online marketplace; that... View Details

Keywords: by Julia Hanna

Web

Commercialization of the Polarizer - Edwin H. Land & Polaroid | Harvard Business School

balancing basic and applied research while demonstrating accountability to the company's stockholders: Our scientists get half of their time for themselves, to be free scientists, to think, to dream, to imagine . . . But the other half of... View Details

12 Nov 2021
News

Alumni Business Leaders on Confronting the Climate Change Challenge

expensive natural disasters risk the planet on which we depend, and are already triggering immense geopolitical ramifications and population displacement amid costs to human health, food security, and water availability. Weigh that... View Details

27 Feb 2020
Sharpening Your Skills

How Following Best Business Practices Can Improve Health Care

care, but there is another cost to be accounted for. Germany May Have the Answer for Reducing Drug PricesIn Germany, drugmakers must prove that a new medication’s benefits merit a higher price than existing... View Details

Keywords: by Sean Silverthorne; Health; Medical Devices & Supplies

22 Feb 2022
News

Breaking News

Qwest was headquartered. Within a year of the reporting, the story had escalated to federal regulators, and Qwest agreed to pay $250 million to settle a SEC investigation into its accounting practices. Then, in 2009, two months shy of its... View Details

Keywords: Jen McFarland Flint; illustration by Dana Smith; News, Library, Internet, and Other Services; Information

November 1999
Background Note

Recognizing Revenues and Expenses: Realized and Earned

By: Robert S. Kaplan

Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details

Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry

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10 Sep 2020
Research & Ideas

The COVID Two-Step for Leaders: Protect and Pivot

achieving the complete elimination of all waste in pursuit of the most efficient methods.” The system is based on two principles: automation with a human touch, and each process producing only what is needed for the next process in a continuous flow. According to... View Details

Keywords: by Boris Groysberg and Katherine Connolly Baden

01 Feb 2002
News

It's academic. (Not!)

business administration (DBA) in accounting and control, marketing, policy and management, or technology and operations management. Another option is a joint program with Harvard University's Graduate School of Arts and Sciences that... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services

15 Oct 2007
Research & Ideas

Businesses Beware: The World Is Not Flat

But when I began to research a broader range of measures including investment, phone calls, tourism, and immigration, I found that, surprisingly, the average extent of globalization is only 10 percent. For example, for every dollar of capital investment globally, only... View Details

Keywords: by Martha Lagace

18 Jun 2024
Cold Call Podcast

How Natural Winemaker Frank Cornelissen Innovated While Staying True to His Brand

Keywords: Re: Tiona W. Zuzul; Food & Beverage; Agriculture & Agribusiness

20 Oct 2003
Research & Ideas

Gaps in the Historical Record: Development of the Electronics Industry

Margaret Graham's RCA and the Radio Disc, a biography of David Sarnoff by an RCA executive, and a journalistic account of Sony's expansion. Precisely because of the tiny number of players involved, their story provides a real-life... View Details

Keywords: by Alfred D. Chandler Jr.; Consumer Products

10 Feb 2003
Research & Ideas

Commodity Busters: Be a Price Maker, Not a Price Taker

percentage of cost savings. Or, a contractor might be paid more for finishing a job early. There are many variations to performance-based pricing including penalty clauses. But, the idea is always the same. Base your price on the value... View Details

Keywords: by Benson P. Shapiro

03 May 2010
Research & Ideas

What Is the Future of MBA Education?

changed, and with it the security that used to come almost automatically with an MBA degree. [ ] High-paying jobs are no longer guaranteed to graduates, and the opportunity costs of two years of training—especially for those who still... View Details

Keywords: by Martha Lagace; Education

02 May 2017
First Look

First Look at New Research: May 2, 2017

banks use their global balance sheets to respond to local monetary policy. However, sources and uses of funds are often denominated in different currencies. This leads to a foreign exchange (FX) exposure that banks need to hedge. If cross-currency flows are large, the... View Details

Keywords: Carmen Nobel

10 Mar 2014
Research & Ideas

Counting Up the Effects of Sarbanes-Oxley

Srinivasan, who also cites the important role of the Public Company Accounting Oversight Board (PCAOB), a nonprofit private corporation created by SOX that oversees auditors of SEC-registered companies. Markets Have Benefitted Despite... View Details

Keywords: by Julia Hanna; Accounting; Accounting

03 Sep 2020
Op-Ed

Why American Health Care Needs Its Own SEC

medicine. They do not know if they received good value for the money. Partially as a result of this lack of transparency, increases in employers’ health care costs have outstripped inflation and workers’ wage increases for decades.... View Details

Keywords: by Regina E. Herzlinger; Health

18 Jun 2007
Op-Ed

Leveling the Executive Options Playing Field

behavior. Indeed, a significant cost for corporations—the cost associated with compensating key employees with stock options—was until recently treated as an expense for tax purposes but not for financial... View Details

Keywords: by Mihir Desai

29 May 2014
Research & Ideas

Research Symposium 2014

to favor this experienced view." He cited the example of several meetings in the year 2000, during which the Financial Accounting Standards Board was hashing out rules regarding mergers and acquisitions. At issue was the topic of... View Details

Keywords: by Carmen Nobel; Accounting; Accounting

Publications