Cost Accounting - Publications - Faculty & Research

12 Feb 2008
First Look

First Look: February 12, 2007

produces slower learning in human subjects than the standard second price auction mechanism. Our results also serve to highlight differences in behavior between simulated agents and human bidders that mechanism designers should take into View Details

Keywords: Martha Lagace

15 Mar 2016
First Look

March 15, 2016

Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=50752 Voter Registration Costs and Disenfranchisement: Experimental Evidence from France By: Braconnier, Celine, Jean-Yves Dormagen, and Vincent Pons Abstract—A large-scale... View Details

15 Nov 2010
Lessons from the Classroom

Connecting Goals and Go-To-Market Initiatives

indicates that while production efficiencies have enabled an average S&P 500 company to reduce the cost of goods sold by about 250 basis points over the past decade, SG&A (selling, general and administrative costs) as a percentage... View Details

Keywords: by Sean Silverthorne; Retail

February 2003 (Revised March 2007)
Case

Internet Customer Acquisition Strategy at Bankinter

By: Francisco de Asis Martinez-Jerez, V.G. Narayanan and Lisa Brem

Bankinter, a relatively small Spanish bank, has a large presence as an Internet financial services provider. Leading the way to profitability through the Internet will give Bankinter a major competitive advantage over the larger, more established Spanish banks. Ann... View Details

Keywords: Customer Relationship Management; Internet and the Web; Activity Based Costing and Management; Customer Value and Value Chain; Banks and Banking; Banking Industry; Spain

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December 2001
Teaching Note

Parenting Magazine TN

By: Paul A. Gompers

Teaching Note for (9-291-015). A rewritten version of an earlier teaching note. View Details

Keywords: Money; Capital; Capital Budgeting; Decisions; Cost Accounting; Economic Systems; Negotiation Process; Corporate Accountability; Negotiation Deal; Business Startups; Financial Strategy; Corporate Finance; Journalism and News Industry; Publishing Industry

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03 Nov 2003
Research & Ideas

Making Money Making Movies

that industry executives make regarding release strategies. Obviously, locally produced movies play a relevant role in foreign markets. For example, locally produced movies account for over a third of the total market in France.... View Details

Keywords: by Manda Salls; Entertainment & Recreation; Motion Pictures & Video

30 Mar 2010
First Look

First Look: March 30

recognizes that contingent debt can be associated with incentive problems and lack of commitment. Thus, the benefits of unexpected inflation are tempered by higher interest rates. We obtain that costs from inflation more than offset the... View Details

Keywords: Sean Silverthorne

28 Apr 2009
First Look

First Look: April 28, 2009

the situation where waste becomes a source of profit, our research shows that it is almost never optimal to maintain the same operating regime as under the old paradigm where waste was a cost burden and merely convert the existing waste... View Details

Keywords: Martha Lagace

18 Oct 2010
Lessons from the Classroom

Venture Capital’s Disconnect with Clean Tech

MBA students often fall into one of two categories—those hungry to rush into careers as venture capitalists, and those eager to found a venture-funded start-up. For all of them, Harvard Business School professor Joseph Lassiter has some intriguing advice: Spend a few... View Details

Keywords: by Carmen Nobel; Energy; Utilities; Financial Services

11 Jun 2007
Lessons from the Classroom

Teaching the Next Generation of Energy Executives

You may think that being an energy executive—especially a manager in a leading oil company—might be the easiest job around. Just flip the production switch, and watch gas prices head toward $4 a gallon. But students enrolled in Harvard Business School professor Forest... View Details

Keywords: by Julia Hanna; Energy; Utilities

23 Jan 2020
Research & Ideas

Businesses Need a 'Catalyst' to Make CSR Practices Stick

modernization of the ecosystem, not just one enterprise. This often requires structuring a special purpose vehicle that can manage shared risks and returns. Buy-in. The company must obtain buy-in of regional managers by adjusting performance goals to View Details

Keywords: by Michael Blanding

14 Jul 2003
Research & Ideas

Keeping Your Balance With Customers

Industrial Era, product innovation and operations management predominated. Product innovation ensured the continuous flow of new products that would sustain growth or market share or both. Operations management ensured that costs and... View Details

Keywords: by Robert S. Kaplan & David P. Norton

06 Mar 2018
First Look

First Look at Research and Ideas, March 6, 2018

expenses since the 1980s. Program accounting allowed Boeing to expense estimated average costs instead of the actual production costs of an aircraft. This practice lowered the... View Details

Keywords: Sean Silverthorne

17 Apr 2007
First Look

First Look: April 17, 2007

analyses by its accountant seem to indicate that small projects are more profitable than large projects. However, analysis of activities using activity-based costing reveals otherwise. With this new... View Details

Keywords: Martha Lagace

20 Jan 2003
Research & Ideas

Fixing Corporate Governance: A Roundtable Discussion at Harvard Business School

accounting restatements—and longer vesting would be great. Another significant step would be to expense stock options, which would make their costs more evident and more transparent. Expensing would likely... View Details

Keywords: by Garry Emmons

21 Aug 2012
First Look

First Look: August 21

multinationals (MNCs), this paper is the first empirical analysis to describe the size and composition of MNC headquarters and to account for differences among them. Read the paper:... View Details

Keywords: Sean Silverthorne

31 May 2011
First Look

First Look: May 31

election years. These results describe how failures in electoral accountability can lead to suboptimal policy outcomes. Read the paper: http://www.cgdev.org/doc/events/MADS/Shawn_Cole.pdf Earnings and Ratings at Google Answers... View Details

Keywords: Sean Silverthorne

26 Mar 2014
Research & Ideas

How Electronic Patient Records Can Slow Doctor Productivity

efficient. Entering patient data into a computer can cost doctors valuable patient time.Photo: iStockPhoto However, several studies indicated that when physicians spent extra time entering data themselves, it cut down time spent with... View Details

Keywords: by Dina Gerdeman; Health

18 Mar 2014
First Look

First Look: March 18

innovation and entrepreneurship in renewable energy. Using data from the U.S. Patent and Trademark Office, we first show that patenting in renewable energy remains highly concentrated in a few large energy firms. In 2009, the top 20 firms View Details

Keywords: Sean Silverthorne

February 1991
Case

Burlington Northern: The ARES Decision (B)

By: Julie H. Hertenstein and Robert S. Kaplan

The ARES team formally proposes that Burlington Northern implement the ARES system. The project meets resistance. In light of financial restructuring and high level of debt, executives wonder whether the company can afford ARES. Weak links during the ARES development... View Details

Keywords: Accounting Audits; Restructuring; Cost vs Benefits; Decision Choices and Conditions; Borrowing and Debt; Capital Budgeting; Projects; Technology Adoption; Service Industry

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