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      Management AccountingRemove Management Accounting →

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      • March 1987 (Revised July 1996)
      • Case

      Kansas City Zephyrs Baseball Club, Inc.

      By: Kenneth A. Merchant, Krishna G. Palepu and Joseph P. Mulloy
      Describes a dispute between the owners of the major league baseball teams and the players' union about the profitability of the baseball teams. The issue is important because of the ongoing collective bargaining negotiations. A consultant is brought in to decide... View Details
      Keywords: State Ownership; Compensation and Benefits; Entrepreneurship; For-Profit Firms; Accounting; Activity Based Costing and Management; Resource Allocation; Cost Accounting; Cost Management; Labor and Management Relations; Financial Management; Sports; Sports Industry; Kansas
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      Merchant, Kenneth A., Krishna G. Palepu, and Joseph P. Mulloy. "Kansas City Zephyrs Baseball Club, Inc." Harvard Business School Case 187-088, March 1987. (Revised July 1996.)
      • 1987
      • Book

      Relevance Lost: The Rise and Fall of Management Accounting

      By: Robert S. Kaplan and H. Thomas Johnson
      Keywords: Accounting; Management
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      Kaplan, Robert S., and H. Thomas Johnson. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987.
      • February 1987 (Revised February 2000)
      • Case

      Polysar Limited

      By: Robert L. Simons
      Canada's largest chemical company produces and markets butyl rubber in two divisions, each treated as a profit center. The new plant in the North American Division operates below capacity resulting in a significant volume variance and an operating loss. The European... View Details
      Keywords: Loss; Profit; Financial Management; Volume; Performance Capacity; Financial Statements; For-Profit Firms; Market Participation; Chemical Industry; Rubber Industry; Canada
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      Simons, Robert L. "Polysar Limited." Harvard Business School Case 187-098, February 1987. (Revised February 2000.)
      • January 1987
      • Article

      The Rise and Fall of Management Accounting

      By: Robert S. Kaplan
      Keywords: Management; Accounting; Change
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      Kaplan, Robert S. "The Rise and Fall of Management Accounting." Management Accounting (January 1987): 22–30.
      • November 1986 (Revised June 1987)
      • Case

      Fieldcrest Division of Fieldcrest Mills, Inc.: Compensation System for Field Sales Representatives

      By: Frank V. Cespedes
      Focuses on the compensation plan for Fieldcrest sales representatives. Management is reviewing the structure of the plan and must decide how to establish compensation goals and guidelines for the following year so that sales efforts are allocated among products and/or... View Details
      Keywords: Markets; Competitive Strategy; Compensation and Benefits
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      Cespedes, Frank V. "Fieldcrest Division of Fieldcrest Mills, Inc.: Compensation System for Field Sales Representatives." Harvard Business School Case 587-097, November 1986. (Revised June 1987.)
      • October 1986 (Revised July 2010)
      • Case

      Karen Leary (A)

      By: Linda A. Hill
      Describes the evolution of the working relationship of Karen Leary, a new manager of a Merrill Lynch retail branch, and Ted Chung, a new financial consultant in the branch. Leary has some concerns about her working relationship with Chung and with his performance.... View Details
      Keywords: Management Style; Employee Relationship Management; Decision Choices and Conditions; Personal Development and Career; Performance Evaluation; Diversity; Financial Services Industry
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      Hill, Linda A. "Karen Leary (A)." Harvard Business School Case 487-020, October 1986. (Revised July 2010.)
      • 1986
      • Chapter

      Quantitative Models for Management Accounting in Today's Production Environment

      By: Robert S. Kaplan
      Keywords: Accounting; Mathematical Methods
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      Kaplan, Robert S. "Quantitative Models for Management Accounting in Today's Production Environment." Chap. 7 in Research & Current Issues in Management Accounting, edited by M. Bromwich and A. Hopwood, 103–115. Pitman Publishing, 1986.
      • June 1986
      • Case

      Premier Furniture Co.

      By: Thomas R. Piper
      A credit analyst for a furniture manufacturer is confronted with two customers who have exceeded their credit limits. The financial performance of each has been weak, and one of the customers has a highly leveraged balance sheet. Industry conditions are weak; the... View Details
      Keywords: Cost vs Benefits; Financial Statements; Credit; Sales; Manufacturing Industry
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      Piper, Thomas R. "Premier Furniture Co." Harvard Business School Case 286-130, June 1986.
      • June 1986 (Revised July 1990)
      • Case

      OTISLINE (A)

      By: F. Warren McFarlan and Donna B. Stoddard
      Describes the company's use of information technology to strengthen its position in the elevator sales and service market. Also demonstrates how information technology can be used to better manage and control a large geographically dispersed service organization. View Details
      Keywords: Information Technology; Technology Adoption; Sales; Marketing; Rank and Position; Salesforce Management; Service Operations; Management Analysis, Tools, and Techniques; Global Range; Accounting; Business Ventures; Industry Growth
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      McFarlan, F. Warren, and Donna B. Stoddard. "OTISLINE (A)." Harvard Business School Case 186-304, June 1986. (Revised July 1990.)
      • 1986
      • Article

      The Role for Empirical Research in Management Accounting

      By: Robert S. Kaplan
      Keywords: Cost Accounting; Research
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      Kaplan, Robert S. "The Role for Empirical Research in Management Accounting." Accounting, Organizations and Society 11, nos. 4-5 (1986): 429–452.
      • November 1985 (Revised August 1997)
      • Case

      Harnischfeger Corp.

      By: Krishna G. Palepu
      Presents an analysis of Harnischfeger's quality of earnings, and the investment potential of the company's stock in light of the company's turnaround strategy. View Details
      Keywords: Financial Condition; Revenue; Stock Shares; Profit; Economic Growth; Financial Reporting; Growth and Development; Growth and Development Strategy; Safety; Utilities Industry
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      Palepu, Krishna G. "Harnischfeger Corp." Harvard Business School Case 186-160, November 1985. (Revised August 1997.)
      • March 1985 (Revised November 1985)
      • Case

      Wilmington Tap and Die

      By: Robert S. Kaplan
      The general manager of a division manufacturing taps and dies must decide whether to continue a major capital investment program. The program was designed to replace aging mechanical machines with modern, electronically controlled equipment. A post-audit, after an... View Details
      Keywords: Capital Budgeting; Investment; Accounting Audits; Cost Management; Technological Innovation; Information Technology; Performance Productivity; Production; Management Analysis, Tools, and Techniques; Manufacturing Industry
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      Kaplan, Robert S. "Wilmington Tap and Die." Harvard Business School Case 185-124, March 1985. (Revised November 1985.)
      • January 1985 (Revised June 1993)
      • Case

      Turner Construction Co.

      By: Frank V. Cespedes
      In June, 1984, a vice president at Turner Construction Co. must decide whether to approve a construction project being considered by one of Turner's territorial offices and how to manage that territory general manager's apparent reluctance to pursue another account... View Details
      Keywords: Organizational Structure; Projects; Market Entry and Exit; Integration; Contracts; Marketing Strategy; Sales; Business or Company Management; Business Offices; Geographic Location; Construction Industry
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      Cespedes, Frank V. "Turner Construction Co." Harvard Business School Case 585-031, January 1985. (Revised June 1993.)
      • Article

      Evolution of Management Accounting

      By: Robert S. Kaplan
      Keywords: Cost Accounting
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      Kaplan, Robert S. "Evolution of Management Accounting." Accounting Review 59, no. 3 (July 1984): 390–418.
      • October 1983
      • Article

      Measuring Manufacturing Performance: A New Challenge for Management Accounting Research

      By: Robert S. Kaplan
      Keywords: Measurement and Metrics; Problems and Challenges; Accounting; Research; Performance
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      Kaplan, Robert S. "Measuring Manufacturing Performance: A New Challenge for Management Accounting Research." Accounting Review 58 (October 1983): 686–705.
      • August 1983
      • Background Note

      Balance of Payments: Accounting and Presentation

      By: David B. Yoffie
      Provides an overview of balance of payments accounting and analytical presentation of balance of payments data. Includes sample transactions to illustrate the application of the basic accounting principles and definitions of the standard balances. View Details
      Keywords: Accounting; Analytics and Data Science; Management; Standards; Mathematical Methods
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      Yoffie, David B. "Balance of Payments: Accounting and Presentation." Harvard Business School Background Note 384-005, August 1983.
      • 1981
      • Chapter

      The Impact of Management Accounting Research on Policy and Practice

      By: Robert S. Kaplan
      Keywords: Accounting; Research; Management Practices and Processes
      Citation
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      Kaplan, Robert S. "The Impact of Management Accounting Research on Policy and Practice." In The Impact of Accounting Research on Policy and Practice, edited by John W. Buckley. Arthur Young Professors' Roundtable, 1981.
      • May 1981 (Revised December 1992)
      • Case

      Chesebrough-Pond's, Inc.: Vaseline Petroleum Jelly

      By: John A. Quelch
      The product manager for Vaseline Petroleum Jelly has to prepare the 1978 brand budget and determine expenditure levels for advertising, trade promotion, and consumer promotion. View Details
      Keywords: Advertising; Budgets and Budgeting; Product Marketing; Brands and Branding; Consumer Products Industry; Beauty and Cosmetics Industry
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      Quelch, John A. "Chesebrough-Pond's, Inc.: Vaseline Petroleum Jelly." Harvard Business School Case 581-047, May 1981. (Revised December 1992.)
      • August 1980
      • Supplement

      AT&T Long Lines, Telemarketing, Video 2: National Account Manager Interviews

      By: Benson P. Shapiro
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      Shapiro, Benson P. "AT&T Long Lines, Telemarketing, Video 2: National Account Manager Interviews." Harvard Business School Video Supplement 880-511, August 1980.
      • January 1979 (Revised April 1986)
      • Case

      Hanson Industries (C)

      By: Samuel L. Hayes III
      The management of Hanson is examining its near-term cash needs and the possible longer-term generation of earnings and cash. View Details
      Keywords: Business Earnings; Cash
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      Hayes, Samuel L., III. "Hanson Industries (C)." Harvard Business School Case 279-066, January 1979. (Revised April 1986.)
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