Publications

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22 Aug 2012
Research & Ideas

Advertising: It’s Not ‘Mad Men’ Anymore

Economic Analysis, agencies continued to bundle their advertising services and collect media commissions for decades. By analyzing US Census Bureau data, the researchers demonstrated that unbundled services accounted for only 13 percent... View Details

Keywords: by Michael Blanding; Advertising

1977 - 1977
Lecture

Applications of Quantitative Models in Managerial Accounting: A State of the Art Survey

By: Robert Kaplan

Keywords: Cost Accounting; Mathematical Methods

November 1994
Case

Hewlett-Packard: French Manufacturing Operations

By: Robin Cooper, Patricia Bost and Robert S. Kaplan

Keywords: Activity Based Costing and Management; Cost Accounting; France

Find at Harvard

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

1987
Chapter

Research Cultures in Management Accounting: Empirical Research

By: Robert S. Kaplan

Keywords: Cost Accounting; Research

01 May 2006
Research & Ideas

What Companies Lose from Forced Disclosure

works for. Career concerns occur whenever employees take into account the impact of their current actions on their future career. The results of the research suggest that financial disclosures have implications for the debate over whether... View Details

Keywords: by Ann Cullen; Financial Services

19 Sep 2011
Research & Ideas

Doomsday Coming for Catastrophic Risk Insurers?

behavioral issues. Say you work at an insurance agency. Your job is to devise protection, and you've discovered, as many insurers do, that catastrophic reinsurance is expensive. Meanwhile, your boss has been hounding you for months to keep View Details

Keywords: by Maggie Starvish; Financial Services

20 Dec 2006
Op-Ed

Investors Hurt by Dual-Track Tax Reporting

attention of the IRS, given the loss of tax revenues, but why is the SEC interested? First, this dual-reporting system creates significant confusion. In effect, one-third of costs (the tax claim on pretax profits) is not reported clearly... View Details

Keywords: by Mihir Desai

August 2000 (Revised February 2001)
Background Note

Expense Recognition

By: Paul M. Healy and Preeti Choudhary

Recording expenses is not often clear-cut and can require considerable management judgment. This case discusses expense recognition in straightforward situations and then considers expense transactions that may be more complex to record. It uses examples that include... View Details

Keywords: Accounting; Cost; Financial Statements

January 2011 (Revised August 2011)
Supplement

Kanebo Ltd. (B)

By: David F. Hawkins, Suraj Srinivasan and Akiko Kanno

Financial statements before and after restatement following revelation of fraud. View Details

Keywords: Cost Accounting; Financial Statements; Crime and Corruption; Business Conglomerates; Japan

08 Sep 2003
Research & Ideas

A Bold Proposal for Investment Reform

out of the rut we're currently in, both the suppliers and those demanding information have to be willing to consider radical ideas in terms of reform. What radical measures should the investor community or those demanding information consider? Healy and Palepu: We... View Details

Keywords: by Ann Cullen; Financial Services

April 1993 (Revised September 1996)
Case

General Mills, Inc.: Analyzing an Annual Report

By: William J. Bruns Jr. and Marc H. Zablatsky

A directed analysis of the General Mills 1992 Annual Report. Focuses on the basics of reading an annual report including analysis of financial statements, calculations of financial ratios, and study of the layout and message of an annual report. View Details

Keywords: History; Cost Management; Activity Based Costing and Management; Financial Statements; Financial Strategy

June 1987 (Revised May 1990)
Case

John Deere Component Works (B)

By: Robert S. Kaplan

Having installed an activity-based system, the division is now exploring the insight provided by that system. In particular, it is studying the economics of lot-size process planning and product mix management. View Details

Keywords: Activity Based Costing and Management; Production; Business or Company Management; Planning; Cost Accounting; Cost Management; Product Marketing; Management Practices and Processes; Consumer Products Industry; Agriculture and Agribusiness Industry

April 2003 (Revised May 2003)
Case

Valuation Ratios in the Airline Industry

By: Paul M. Healy, Krishna G. Palepu and Jonathan Barnett

Four firms in the airline industry illustrate the underlying differences in valuation multiples (price-earnings and price-to-book). View Details

Keywords: Valuation; Activity Based Costing and Management; Accounting Audits; Air Transportation Industry

02 Jun 2011
Research & Ideas

Signing at the Top: The Key to Preventing Tax Fraud?

The instructions went on to say that the participants would receive a tax credit for the cost of their commute to the lab. After the problem-solving exercise, the participants went into another room and filled out a "research study tax... View Details

Keywords: by Carmen Nobel; Accounting

May 1993
Case

Kaufmann Manufacturing Company (A)

By: Julie H. Hertenstein and William J. Bruns Jr.

A management team at Kaufmann is studying the latest year's operations and sales, which seem to have led to very confusing financial results. Sales exceeded forecast and production for the first six months, however Kaufmann reported a loss. Yet, when sales were below... View Details

Keywords: Budgets and Budgeting; Earnings Management; Cost Accounting; Financial Reporting; Cost vs Benefits; Capital Budgeting; Cost Management; Profit; Outcome or Result

September 2003 (Revised February 2007)
Case

PolyMedica Corporation (A)

By: David F. Hawkins and Jacob Cohen

The Securities and Exchange Commission and investors question PolyMedica Corp.'s practice of capitalizing rather than expensing of direct-response advertising. View Details

Keywords: Activity Based Costing and Management; Business Earnings; Advertising; Private Sector; Budgets and Budgeting; Cost Management; Capital Markets; Marketing; Private Equity; Pharmaceutical Industry; Medical Devices and Supplies Industry

September 1976
Case

Del Norte Paper Co. (A)

By: William A. Sahlman

Deals with a transfer pricing problem in a complex, international situation. A broad range of issues are present in the case, or are needed for a thorough case analysis. Such issues include: relevant costs; the appropriateness of profit centers; the appropriateness of... View Details

Keywords: International Accounting; Cost Management; Business Divisions; Profit Sharing; Profit