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    • All HBS Web  (3,669)
      • Faculty Publications  (953)

      Management AccountingRemove Management Accounting →

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      • January 1978 (Revised May 1993)
      • Teaching Note

      Budget Crisis of the Boston School System, Teaching Note

      By: Regina E. Herzlinger
      Keywords: Education; Budgets and Budgeting; Crisis Management; Education Industry
      Citation
      Related
      Herzlinger, Regina E. "Budget Crisis of the Boston School System, Teaching Note." Harvard Business School Teaching Note 178-153, January 1978. (Revised May 1993.)
      • 1977
      • Book

      Management Accounting and Control of Data Processing

      By: R. L. Nolan
      Keywords: Management; Cost Accounting; Data and Data Sets
      Citation
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      Nolan, R. L. Management Accounting and Control of Data Processing. NY: National Association of Accountants, 1977.
      • November 1976 (Revised May 1993)
      • Case

      Budget Crisis of the Boston School Committee

      By: Regina E. Herzlinger
      Keywords: Education; Budgets and Budgeting; Crisis Management; Education Industry; Boston
      Citation
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      Herzlinger, Regina E. "Budget Crisis of the Boston School Committee." Harvard Business School Case 177-084, November 1976. (Revised May 1993.)
      • 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
      Citation
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      Sahlman, William A. "Del Norte Paper Co. (A)." Harvard Business School Case 177-034, September 1976.
      • September 1976
      • Case

      Del Norte Paper Co. (B)

      By: William A. Sahlman
      Serves two roles: first, provides a reasonably comprehensive description of an ongoing budgeting and reporting system for the international operations of a large American company. Second, allows the student to focus on and critically analyze a series of specific... View Details
      Keywords: International Accounting; Financial Reporting; Budgets and Budgeting; United States
      Citation
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      Sahlman, William A. "Del Norte Paper Co. (B)." Harvard Business School Case 177-035, September 1976.
      • 1974
      • Chapter

      Management Accounting in Hospitals: A Case Study

      By: Robert S. Kaplan
      Keywords: Accounting; Health Industry
      Citation
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      Kaplan, Robert S. "Management Accounting in Hospitals: A Case Study." In Accounting for Social Goals: Budgeting and Analysis of Nonmarket Projects, edited by J. L. Livingstone and S. Gunn, 131–148. New York: Harper & Row, 1974.
      • 1965
      • Article

      Group Decision Making: A Report of an Experimental Study

      By: Joseph L. Bower
      When a group of people must decide on some one action, such as where shall we go out to dinner, or in an investment club which stock shall we buy, how do the individual members come to a decision that affords the best resolution of the question at hand for the group as... View Details
      Keywords: Groups and Teams; Decision Making; Conflict Management
      Citation
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      Bower, Joseph L. "Group Decision Making: A Report of an Experimental Study." Behavioral Science 10, no. 3 (1965): 277–289.
      • Research Summary

      By: Srikant M. Datar
      Datar's research interests are in the cost management and management control areas. He has published his research on activity-based management, quality, productivity, time-based competition, new product development, bottleneck management, incentives and ... View Details
      • Teaching Interest

      Accounting for Managers

      By: V.G. Narayanan
      I teach financial and managerial accounting to executives and MBA students. View Details
      Keywords: Accounting; Managerial Accounting; Financial Accounting
      • Teaching Interest

      Business Education for Scholars & Teachers

      By: Suraj Srinivasan
      This course introduces students to basic functions of management and markets, including accounting and management, marketing, management, finance, and operations. View Details
      • Research Summary

      Cost Management and Management Control Systems in Hospitals

      By: V.G. Narayanan

       Hospitals tend not to have very good cost accounting and control systems. More broadly,  there is enormous opportunity for managing costs and aligning incentives in the health care industry. I am studying how cost accounting methods can be used to... View Details

      • Research Summary

      Current Research

      By: Leslie K. John

      Professor John is a behavioral scientist who uses both laboratory and field experiments to investigate questions that are at the intersection of marketing, organizational behavior, and public policy.

      Professor John’s work has been published in leading... View Details

      • Forthcoming
      • Article

      Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets

      By: Khrystyna Bochkay, Jeffrey Hales and George Serafeim
      In this paper, we examine how the development of voluntary sustainability standards has affected the nature of information covered in conference calls. Using industry-specific dictionaries of sustainability terms contained in the disclosure standards developed by the... View Details
      Keywords: Voluntary Disclosure; Accounting Standards; Sustainability Reporting; Sustainability Standards; ESG; ESG Disclosure; Accounting; Corporate Disclosure; Environmental Sustainability; Corporate Social Responsibility and Impact; Standards; United States
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      Bochkay, Khrystyna, Jeffrey Hales, and George Serafeim. "Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets." Review of Accounting Studies (forthcoming). (Pre-published online March 17, 2025.)
      • Teaching Interest

      Financial Reporting and Control

      By: Suraj Srinivasan

      Financial Reporting and Control (FRC) covers topics about how managers can design and use performance measurement systems for external reporting and internal management to build more effective organizations. Throughout their careers, business leaders are required to... View Details

      Keywords: Financial Reporting
      • Forthcoming
      • Book

      How to Be Bold: The Surprising Science of Everyday Courage

      By: Ranjay Gulati
      What leads people to speak truth to power, share bold new ideas, or put their lives on the line? Most of us chalk it up to personality, presuming that our heroes are naturally fearless. But what if courage isn’t simply a matter of personality? What if it’s something... View Details
      Keywords: Personal Characteristics; Personal Development and Career
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      Gulati, Ranjay. How to Be Bold: The Surprising Science of Everyday Courage. HarperCollins, forthcoming.
      • Teaching Interest

      Leadership and Corporate Accountability

      By: Christina R. Wing

      In this course, students learn about the complex responsibilities facing business leaders today. Through cases about difficult managerial decisions, the course examines the legal, ethical, and economic responsibilities of corporate leaders. It also teaches students... View Details

      • Research Summary

      Management Control Systems in Multiunit Companies

      By: Tatiana Sandino

      Professor Sandino conducts research on early-stage multiunit companies that introduce management control systems to help maintain operations, as well as company culture, as they grow, but also to enable adaptation to the different markets that they serve. Building... View Details

      • Teaching Interest

      Managing Health Care Delivery - Executive Education

      By: Robert S. Huckman
      While delivering patient care has always been a primary goal of health care organizations, financial outcomes have long been the metric by which success is measured. Increasingly, however, health care leaders are being held accountable for... View Details
      • Research Summary

      Mastering Strategy Execution

      By: Robert Simons

      Professor Robert Simons’ research encompasses three areas of management accountability that are the foundation for successful strategy execution: organization design, performance measurement and control, and risk management. In addition, Simons is interested in the... View Details

      • Research Summary

      Organizational Effectiveness

      By: Frances X. Frei
      This research studies the obstacles that systematically get in the way of organizational effectiveness.  In the past I have paid particular attention to service organizations, which account for over 70% of organizations in most developed countries.  This research... View Details
      Keywords: Organizational Effectiveness; Organizations; Entrepreneurship; Service; Growth; Management
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