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      • October 1993 (Revised February 1995)
      • Case

      Dendrite International

      By: Frank V. Cespedes and Marie Bell
      Dendrite International is a $23 million (1992 revenues) supplier of sales automation software to pharmaceuticals companies in Europe, Japan, and the United States. The firm's strategy has depended on being a full-service supplier to multinational firms. Impending... View Details
      Keywords: Accounting Audits; Cost vs Benefits; Forecasting and Prediction; Marketing Strategy; Risk and Uncertainty; Sales; Competitive Advantage; Information Technology Industry; Japan; Europe; United States
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      Cespedes, Frank V., and Marie Bell. "Dendrite International." Harvard Business School Case 594-048, October 1993. (Revised February 1995.)
      • July 1993 (Revised December 2003)
      • Case

      Sears Auto Centers (A)

      By: Lynn S. Paine and Michael Santoro
      The CEO of Sears must decide how to respond to allegations that the company's auto repair division has been misleading consumers and charging them for unnecessary repairs. View Details
      Keywords: Corporate Governance; Corporate Accountability; Ethics; Organizational Culture; Compensation and Benefits; Management Teams; Employees; Behavior; Motivation and Incentives; Performance Improvement; Auto Industry
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      Paine, Lynn S., and Michael Santoro. "Sears Auto Centers (A)." Harvard Business School Case 394-009, July 1993. (Revised December 2003.)
      • 1993
      • Chapter

      Regulating the International Trade in Hazardous Pesticides: Closing the Accountability Gap

      By: L. S. Paine
      Keywords: Trade; Governing Rules, Regulations, and Reforms; Corporate Accountability; Chemical Industry; Chemical Industry
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      Paine, L. S. "Regulating the International Trade in Hazardous Pesticides: Closing the Accountability Gap." In Ethical Theory and Business. 4th ed. Edited by Norman E. Bowie and Tom L. Beauchamp, 547–556. Englewood Cliffs, NJ: Prentice Hall, 1993. (Reprinted in The International Library of Management, Ethics in Business and Economics, vol. 2, edited by Thomas Donaldson and Thomas W. Dunfee. Aldershot, England: Dartmouth Publishing Company, Ltd., 1996.)
      • May 1993
      • Teaching Note

      Museum Accounting Methods Controversy TN, The

      By: Regina E. Herzlinger
      Keywords: Accounting; Problems and Challenges; Arts; Fine Arts Industry
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      Herzlinger, Regina E. "Museum Accounting Methods Controversy TN, The." Harvard Business School Teaching Note 193-124, May 1993.
      • April 1993 (Revised May 1994)
      • Case

      General Dynamics and Computer Sciences Corporation: Outsourcing the IS Function (A)

      By: F. Warren McFarlan and Katherine Seger
      Designed to generate discussion on the issues of outsourcing from the perspective of a firm thinking about turning over its IS activities to a third-party vendor. View Details
      Keywords: Management Systems; Management Style; Information Technology; Job Cuts and Outsourcing; Business Strategy; Economic Systems; Business or Company Management; Organizational Change and Adaptation; Business Processes; Employment; Emerging Markets; Activity Based Costing and Management; Information Technology Industry; Information Technology Industry
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      McFarlan, F. Warren, and Katherine Seger. "General Dynamics and Computer Sciences Corporation: Outsourcing the IS Function (A)." Harvard Business School Case 193-144, April 1993. (Revised May 1994.)
      • April 1993 (Revised December 2001)
      • Case

      General Dynamics and Computer Sciences Corporation: Outsourcing the IS Function (B)

      By: F. Warren McFarlan and Katherine Seger
      Designed to look at outsourcing from the perspective of a major computer services company trying to get into the business. View Details
      Keywords: Communication Technology; Business Startups; Business Plan; Business Strategy; Job Cuts and Outsourcing; Financial Management; Management Teams; Communication Strategy; Organizational Design; Product Design; Accounting; Activity Based Costing and Management; Computer Industry; Computer Industry
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      McFarlan, F. Warren, and Katherine Seger. "General Dynamics and Computer Sciences Corporation: Outsourcing the IS Function (B)." Harvard Business School Case 193-145, April 1993. (Revised December 2001.)
      • April 1993 (Revised October 1995)
      • Case

      ALZA and Bio-Electro Systems (A): Technological and Financial Innovation

      By: Josh Lerner and Peter Tufano
      To develop the next generation of risky products, ALZA, a mature and profitable biotechnology firm specializing in drug delivery systems, must raise $40 million. Organizational constraints and competitive concerns demand that the work be done inside the firm. However,... View Details
      Keywords: Risk and Uncertainty; Technological Innovation; Business Subsidiaries; Decision Choices and Conditions; Corporate Finance; Biotechnology Industry; Biotechnology Industry
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      Lerner, Josh, and Peter Tufano. "ALZA and Bio-Electro Systems (A): Technological and Financial Innovation." Harvard Business School Case 293-124, April 1993. (Revised October 1995.)
      • March 1993
      • Supplement

      Burroughs Wellcome and AZT (C)

      By: Willis M. Emmons III
      Describes key developments relating to Burroughs Wellcome, AZT and other AIDS drugs, and the AIDS issue in general from late 1989 through 1992. Includes excerpts from Wellcome PLC's financial statements and updated statistics on AIDS in the United States. View Details
      Keywords: Health Pandemics; Multinational Firms and Management; Financial Statements; Pharmaceutical Industry; United States
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      Emmons, Willis M., III. "Burroughs Wellcome and AZT (C)." Harvard Business School Supplement 793-115, March 1993.
      • December 1992 (Revised March 1997)
      • Case

      Peoria Engine Plant (A)

      By: Robert S. Kaplan and Amy P. Hutton
      Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details
      Keywords: Cost Management; Cost Accounting; Budgets and Budgeting; Earnings Management; Reports; Financial Reporting; Management Analysis, Tools, and Techniques; Performance Improvement; Performance Productivity; Factories, Labs, and Plants; Auto Industry
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      Kaplan, Robert S., and Amy P. Hutton. "Peoria Engine Plant (A)." Harvard Business School Case 193-082, December 1992. (Revised March 1997.)
      • December 1992 (Revised May 1993)
      • Case

      Porsche AG

      By: Robert S. Kaplan
      Describes the financial management of the research and development departments of an automobile manufacturer and technology supplier. Existing cost systems measure accurately the costs incurred by department and by project. But little formal information is provided... View Details
      Keywords: Financial Management; Cost Accounting; Research and Development; Machinery and Machining; Auto Industry; Auto Industry
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      Kaplan, Robert S. "Porsche AG." Harvard Business School Case 193-071, December 1992. (Revised May 1993.)
      • June 1992 (Revised March 2006)
      • Case

      Concordia Casting Company

      By: F. Warren McFarlan
      Describes five years of development in a centralized data processing activity serving a highly decentralized corporation. Data processing manager discovers that a major software system conversion is a full year behind schedule, and subsequently makes several managerial... View Details
      Keywords: Analytics and Data Science; Applications and Software; System; Information Technology; Change Management; Organizational Change and Adaptation; Leadership Style; Leading Change; Human Resources; Conflict and Resolution; Supply Chain Management; Accounting; Auto Industry
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      McFarlan, F. Warren. "Concordia Casting Company." Harvard Business School Case 192-151, June 1992. (Revised March 2006.)
      • May 1992 (Revised January 2000)
      • Supplement

      ABB: Accountability Times Two (A)

      By: Robert L. Simons
      Describes the complexity of setting and reconciling performance targets in a global, matrix company. The president of the Finnish industry and rail transport company has received targets from two bosses--his regional superior and his business area superior. Each has... View Details
      Keywords: Performance Expectations; Complexity; Multinational Firms and Management; Finland
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      Simons, Robert L. "ABB: Accountability Times Two (A)." Harvard Business School Supplement 192-141, May 1992. (Revised January 2000.)
      • May 1992 (Revised January 2000)
      • Case

      Asea Brown Boveri: The ABACUS System

      By: Robert L. Simons
      Describes the computer-based information system (ABACUS) used to monitor and control business operations in a complex, global company. Describes the technical attributes of the database system, financial reporting requirements, target setting and profit calculations on... View Details
      Keywords: Financial Reporting; Profit; Business Growth and Maturation; Analytics and Data Science; Design; Accounting Audits; Growth and Development; Globalized Firms and Management; Complexity; Technology Industry
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      Simons, Robert L. "Asea Brown Boveri: The ABACUS System." Harvard Business School Case 192-140, May 1992. (Revised January 2000.)
      • February 1992 (Revised March 1995)
      • Case

      Amelia Rogers at Tassani Communications (A)

      By: Linda A. Hill
      Describes a conflict that has arisen between an account manager and a creative director at Tassani Communications, a Chicago-based advertising agency which is making the transition from entrepreneurial to professional management. The client, the marketing director of a... View Details
      Keywords: Rank and Position; Conflict Management; Change Management; Entrepreneurship; Practice; Behavior; Creativity; Problems and Challenges; Advertising Industry; Chicago
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      Hill, Linda A. "Amelia Rogers at Tassani Communications (A)." Harvard Business School Case 492-034, February 1992. (Revised March 1995.)
      • February 1992 (Revised October 1996)
      • Case

      CUC International, Inc. (A)

      By: Krishna G. Palepu and Paul M. Healy
      The case series examines the role of financial reporting and corporate finance policies as vehicles for communication between managers and outside investors. This case describes management's concern that the company's stock is undervalued because analysts viewed the... View Details
      Keywords: Financial Reporting; Stocks; Financial Management; Decisions; Economic Slowdown and Stagnation; Management Style; Management Practices and Processes; Business and Shareholder Relations; Value; Financial Services Industry
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      Palepu, Krishna G., and Paul M. Healy. "CUC International, Inc. (A)." Harvard Business School Case 192-099, February 1992. (Revised October 1996.)
      • October 1991 (Revised September 1998)
      • Case

      Maxwell Appliance Controls

      By: Robert S. Kaplan
      A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details
      Keywords: Activity Based Costing and Management; Management Teams; Quality; Performance Improvement; Organizational Culture; Problems and Challenges; Production; Manufacturing Industry
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      Kaplan, Robert S. "Maxwell Appliance Controls." Harvard Business School Case 192-058, October 1991. (Revised September 1998.)
      • October 1991 (Revised October 1996)
      • Case

      Hawkeye Bancorporation

      By: Krishna G. Palepu
      Hawkeye, a small bank holding company in Iowa, faces difficulties in the mid 1980s as the local Iowa farm economy is in recession. This case provides an opportunity for students to become familiar with bank financial statements, and introduces some issues in market... View Details
      Keywords: Financial Statements; Financial Reporting; Financial Crisis; Economic Growth; Market Participation; Banks and Banking; Governing Rules, Regulations, and Reforms; Private Ownership; Banking Industry
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      Palepu, Krishna G. "Hawkeye Bancorporation." Harvard Business School Case 192-064, October 1991. (Revised October 1996.)
      • September 1991 (Revised January 2017)
      • Teaching Note

      Nordstrom: Dissension in the Ranks? (A) and (B)

      By: Robert Simons
      Teaching Note for Nordstrom: Dissension in the Ranks, Case A (191-002) and Case B (192-027) View Details
      Keywords: Strategy And Execution; Control Systems; Performance Goals; Incentives; Span Of Control; Span Of Accountability; Problems and Challenges; Retail Industry
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      Simons, Robert. "Nordstrom: Dissension in the Ranks? (A) and (B)." Harvard Business School Teaching Note 192-026, September 1991. (Revised January 2017.)
      • June 1991 (Revised March 1995)
      • Case

      Becton Dickinson (D): Strategic Human Resource Management Profiling

      By: Michael Beer
      Describes a strategic human resource management process applied at the business unit and corporate level. The purpose of the process is to provide a means for aligning human resource management policies and practices with strategy and to hold managers accountable for... View Details
      Keywords: Change Management; Human Resources; Business or Company Management; Strategic Planning; Corporate Strategy; Health Industry
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      Beer, Michael. "Becton Dickinson (D): Strategic Human Resource Management Profiling." Harvard Business School Case 491-155, June 1991. (Revised March 1995.)
      • May 1991 (Revised February 1992)
      • Teaching Note

      Marriott Corp.: The Internal Audit Function, Teaching Note

      By: Robert L. Simons
      Keywords: Accounting Audits; Accommodations Industry
      Citation
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      Simons, Robert L. "Marriott Corp.: The Internal Audit Function, Teaching Note." Harvard Business School Teaching Note 191-193, May 1991. (Revised February 1992.)
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