Cost Accounting - Publications - Faculty & Research

14 Nov 2017
First Look

New Research and Ideas: November 14, 2017

expensive. How can health care organizations change this? One key is to prioritize quality improvement over cost cutting. By harnessing IT to help design better clinical practices, it’s possible to achieve better patient outcomes and... View Details

Keywords: Carmen Nobel

20 Sep 2011
First Look

First Look: September 20

innovation in clusters should account for these links. Securitization without Adverse Selection: The Case of CLOs Authors:Effi Benmelech, Jennifer Dlugosz, and Victoria Ivashina Publication:Journal of Financial Economics (forthcoming)... View Details

Keywords: Sean Silverthorne

09 Feb 2009
Research & Ideas

Uncompromising Leadership in Tough Times

started the turnaround of the company by first working on values—redefining them and communicating them widely. First, they do not merely focus on cost cutting and layoffs when a crisis arrives. While they may lay off employees (though... View Details

Keywords: by Martha Lagace

01 Oct 2013
First Look

First Look: October 1

http://www.people.hbs.edu/liyer/BCCI_JEBO_Final_Sept2013.pdf August 2013 Contemporary Accounting Research The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers By: Bouwens, Jan, Margaret A. Abernethy,... View Details

Keywords: Sean Silverthorne

22 Sep 2009
First Look

First Look: September 22

experience high costs of capital that are only partly mitigated by the presence of venture capital, the evidence for high costs of R&D capital for large firms is mixed. Nevertheless, large established... View Details

Keywords: Martha Lagace

08 Mar 2011
First Look

First Look: March 8

PublicationsConcentrating on Governance Authors:Dalida Kadyrzhanova, and Matthew Rhodes-Kropf Publication:Journal of Finance (forthcoming) Abstract This paper develops a novel trade-off view of corporate governance. Using a simple model that integrates agency View Details

Keywords: Sean Silverthorne

01 Apr 2014
First Look

First Look: April 1

centers. It uses a transfer-pricing system designed to account for interdependencies between profit centers and to induce coordination. Further, profit center managers are incentivized with own-level residual income measures. The use of... 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

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

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

18 Jul 2005
Research & Ideas

Time to Rethink the Corporate Tax System?

Corporations have traditionally considered taxes a painful but necessary cost of doing business. But this view has changed, says Harvard Business School professor Mihir A. Desai. With the advent of sophisticated tax shelters, global... View Details

Keywords: by Ann Cullen

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

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

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

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

05 Feb 2009
Research & Ideas

In Praise of Marketing

Second, the ambitions of American inventors and entrepreneurs demanded the broadest possible distribution. The Wal-Mart mission, for example, is to lower the cost of living for everyone everywhere. Third, American society was open to... View Details

Keywords: by John Quelch; Advertising

November 1999 (Revised February 2000)
Case

Granny's Goodies, Inc.

By: Das Narayandas and Katherine B. Korman

The young entrepreneurs of Granny's Goodies, Inc., a corporate gift package specialist, face the challenge of finding ways to create consistent revenue streams and reduce sales costs. Outside of a few long-term contracts, the two founders have had to work very hard for... View Details