Publications

SSRN

2014
Article

Framework for China's Novel Sustainable Evaluation System Strategy

By: Robert G. Eccles and Peijun Duan

China’s sustainable development faces three challenges: first, the follow-up momentum of sustainable economic growth and economic transformation is insufficient; second, some resources and environment loads have reached their limits; third, some products affecting the... View Details

Keywords: Sustainable Development; Integrated Report; New Evaluation System; China

April 2005
Article

Partisan Social Happiness

By: Rafael Di Tella and Robert MacCulloch

We use a new approach to study questions in political economy that relies on data on the subjective well-being of a large sample of people living in the OECD over the period 1975-1992. Controlling for the personal characteristics of the respondents, year and country... View Details

Keywords: Political Partisanship; Political Economy; Society; Happiness

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February 8, 2022
Article

Time-Driven Activity-Based Cost Comparison of Treating Five Acute, Low-Severity Conditions

By: Alan Yang, Andy Hung-Yi Lee, Joseph W. Kopp, Katherine D. Rose, Adam M. Licurse, Philip D. Anderson and Robert S. Kaplan

In 2017, patients made 145 million visits to emergency departments (EDs), generating $76.3 billion in charges. About a third of ED visits, however, were for conditions that were treatable in lower-resourced settings. We used time-driven activity-based costing (TDABC)... View Details

Keywords: Time-Driven ABC; Health Care Costs; Activity Based Costing and Management; Health Care and Treatment

2012
Book

Harder Than I Thought: Adventures of a Twenty-First Century Leader

By: Robert D. Austin, Richard L. Nolan and Shannon O'Donnell

Being a great leader today is much harder than you think—meet Jim Barton. He's a newly minted CEO, rising leader of a firm in transition, and manager of massive complexity—thanks to our incredibly networked and increasingly unpredictable world of business. What if you... View Details

Keywords: Leadership; Complexity; Crisis Management; Problems and Challenges; Volatility

Article

Risk Management—The Revealing Hand

By: Robert S. Kaplan and Anette Mikes

Many believe that the recent emphasis on enterprise risk management function is misguided, especially after the failure of sophisticated quantitative risk models during the global financial crisis. The concern is that top-down risk management will inhibit innovation... View Details

Keywords: Risk Management

2021
Working Paper

No-fault Default, Chapter 11 Bankruptcy, and Financial Institutions

By: Robert C. Merton and Richard T. Thakor

This paper analyzes the costs and benefits of a no-fault-default debt structure as an alternative to the typical bankruptcy process. We show that the deadweight costs of bankruptcy can be avoided or substantially reduced through no-fault-default debt, which permits a... View Details

Keywords: No-fault Default; Chapter 11; Insolvency and Bankruptcy; Borrowing and Debt; Governing Rules, Regulations, and Reforms; Financial Institutions; Contracts

16 Mar 2010
First Look

First Look: March 16

authority. This three-level structure closely parallels that of all organized team sports. The play on the field is like the markets of capitalism, and the actions of the players are regulated by referees who enforce a set of rules... View Details

Keywords: Martha Lagace

September 2012 (Revised December 2012)
Case

Addleshaw Goddard LLP (Abridged)

By: Robert G. Eccles, Amy C. Edmondson and James Weber

Addleshaw-Goddard (AG), the 15th largest law firm in the UK, is seeking ways to serve larger clients on more important legal matters. Part of this strategy involves its "Client Development Centre (CDC)," an innovative idea and set of services launched by Dr. Jim Hever... View Details

Keywords: Price; Innovation and Invention; Service Operations; Partners and Partnerships; Competitive Advantage; Diversification; Legal Services Industry; United Kingdom

Educators

2021
Working Paper

How to Fix ESG Reporting

By: Robert S. Kaplan and Karthik Ramanna

Investors, advocacy groups, academics, and the 200 CEOs of the US Business Roundtable have asked corporations to take on an added purpose beyond a narrow pursuit of shareholder value. In response, many companies now issue ESG (Environmental, Societal, and Governance)... View Details

Keywords: ESG Reporting; Sustainability; Corporate Purpose; Greenhouse Gas; Activity-Based Costing; Environmental Sustainability; Environmental Management; Corporate Social Responsibility and Impact; Measurement and Metrics; Goals and Objectives; Agreements and Arrangements; Corporate Accountability

SSRN

March 2017 (Revised May 2017)
Teaching Note

The Strategy Execution Series

By: Robert Simons and Jennifer Packard

This is the teaching note for the 15-module Strategy Execution series. New management tools and techniques are needed to implement strategy in the 21st century. Rapid innovation, entrepreneurial competitors, and increasingly demanding customers have radically altered... View Details

Keywords: Management Control Systems; Implementing Strategy; Strategy Execution; Performance Measurement; Profit Planning; Organization Design; Profitable Growth; Management Attention; Organizational Conflict; Job Design; Business Strategy; Management Systems; Entrepreneurship; Competition; Organizational Design; Performance Evaluation; Management Analysis, Tools, and Techniques

Research Summary

Changing the World: Life Choices of Influential Leaders

By: Robert Simons

This project studies the life choices made by a variety of people who have left a lasting legacy. Using biographical data, we are examining the choices that high-impact individuals faced in their lives and the paths they chose to follow. The leaders we study come... View Details

Keywords: Leadership Style; Personal Characteristics; Work-life Balance; Entrepreneurship; Business Startups; Success

19 Jan 2011
First Look

First Look: Jan. 18

Influence (Un)ethical Behavior Authors:F. Gino and Joshua D. Margolis Publication:Organizational Behavior and Human Decision Processes (forthcoming) Abstract In four laboratory studies, we find that regulatory focus induced by situational... View Details

Keywords: Sean Silverthorne

12 Dec 2017
First Look

New Research and Ideas, December 12, 2017

Overall Cost Comparison of Gastrointestinal Endoscopic Procedures with Endoscopist- or Anesthesia-Supported Sedation by Activity-Based Costing Techniques By: Helmers, Richard A., James A. Dilling, Christopher R. Chaffee, Mark V. Larson,... View Details

Keywords: Sean Silverthorne

2015
Working Paper

Customers and Investors: A Framework for Understanding Financial Institutions

By: Robert C. Merton and Robert T. Thakor

Financial institutions have both investors and customers. Investors, such as those who invest in stocks and bonds or private/public-sector guarantors of institutions, expect an appropriate risk-adjusted return in exchange for the financing and risk-bearing that they... View Details

Keywords: Financial Institutions

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02 Sep 2014
First Look

First Look: September 2

Business Review What's Your Language Strategy? It Should Bind Your Company's Global Talent Management and Vision By: Neeley, Tsedal, and Robert Steven Kaplan Abstract—Language pervades every aspect of organizational life. Yet leaders of... View Details

Keywords: Sean Silverthorne

28 Aug 2012
First Look

First Look: August 28

Link between Non-financial and Financial Performance in One Space Authors: Robert G. Eccles, Jess Schulschenk, and George Serafeim Publication: In Making Investment Grade: The Future of Corporate Reporting, edited View Details

Keywords: Sean Silverthorne

July 2009 (Revised May 2010)
Case

Pfizer: Letter from the Chairman (A)

By: Robert L. Simons and Natalie Kindred

This case explores maximizing shareholder value as a goal in executive decision making. Over a period of nine years, three different Pfizer CEOs make critical decisions intended to increase shareholder value. But the results are disappointing. To allow students to... View Details

Keywords: Decision Choices and Conditions; Corporate Accountability; Corporate Governance; Annual Reports; Business and Shareholder Relations; Value Creation; Pharmaceutical Industry; United States

Educators

2023
Article

Comparison of COVID-19 Hospitalization Costs across Care Pathways: A Patient-level Time-driven Activity-based Costing Analysis in a Brazilian Hospital

By: Ricardo Bertoglio Cardoso, Miriam Allein Zago Marcolino, Milena Soriano Marcolino, Camila Felix Fortis, Leila Beltrami Moreira, Ana Paula Coutinho, Nadine Oliveira Clausell, Junaid Nabi, Robert S. Kaplan, Ana Paula Beck da Silva Etges and Carisi Anne Polanczyk

The COVID-19 pandemic raised awareness of the need to better understand where and how patient-level costs are incurred in health care organizations. This study used time-driven activity-based costing to estimate COVID-19 patient-level hospital costs in a Brazilian... View Details

Keywords: Health Care and Treatment; Cost; Health Industry; Brazil