Publications
Publications
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- Faculty Publications (99)
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- March 2005 (Revised March 2006)
- Background Note
Activity-Based Costing and Capacity
By: Robert S. Kaplan
Discusses the use of budgeted rather than historical data in an activity-based costing (ABC) model and argues for calculating rates using practical capacity, not actual utilization. An ABC model need not be limited to analysis of historical data. When cost driver rates... View Details
- December 2002
- Case
National Economic Accounting: Past, Present, and Future
By: David A. Moss and Sarah A. Brennan
Presents the fundamentals of GDP accounting (including definitions, etc.), examines the history of national accounting, and surveys the international debate over "Green GDP." The first section explains the basic rules and definitions of national economic accounting and... View Details
- June 2001 (Revised October 2002)
- Case
Accounting for the Intel Pentium Chip Flaw
By: Gregory S. Miller, V.G. Narayanan and Lisa Brem
Investigates the 1994 Intel Pentium plan. View Details
- April 1997
- Case
Peoria Engine Plant (A): (Abridged)
By: Robert S. Kaplan and Amy P. Hutton
Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details
- April 1997
- Case
Romeo Engine Plant (Abridged)
By: Robert S. Kaplan and Amy P. Hutton
A newly reopened automobile engine plant has been organized along total quality and teamwork principles. Employees now solve problems and ensure quality, rather than watch parts being produced. New operating and financial systems have been installed to promote... View Details
- November 1995 (Revised March 2004)
- Case
Massachusetts General Hospital: CABG Surgery (A)
By: Steven C. Wheelwright and James Weber
A cross-functional team at Massachusetts General Hospital tries to reengineer the service delivery process (the "care path") for heart bypass surgery (CABG) in order to shorten hospital stays (and lower costs) while maintaining/enhancing the quality of care provided. View Details
Keywords: Health Care and Treatment; Medical Specialties; Business Processes; Mission and Purpose; Product Positioning; Product Marketing; Management Practices and Processes; Customer Satisfaction; Service Delivery; Service Operations; Fair Value Accounting; Ethics; Pharmaceutical Industry; Health Industry; Massachusetts
- May 1995 (Revised April 1998)
- Case
AT&T Paradyne
By: Robert S. Kaplan
A company making data communication devices has adopted a Total Quality philosophy for working with suppliers, employees, and customers. The finance group finds its existing cost system has become obsolete because of a shift from manual to automatic production... View Details
- January 1993
- Article
Models for Measuring and Accounting for Cost of Conformance Quality
By: P. Nandakumar, S. Datar and R. Akella
- December 1992 (Revised March 1997)
- Case
Peoria Engine Plant (A)
By: Robert S. Kaplan and Amy P. Hutton
Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details
- October 1991 (Revised September 1998)
- Case
Maxwell Appliance Controls
By: Robert S. Kaplan
A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details
- March 1991
- Article
The Role of Audits and Audit Quality in Valuing New Issues
By: S. Datar, G. A. Feltham and J. S. Hughes
- March 1990 (Revised June 1993)
- Case
Analog Devices, Inc.: The Half-Life System
By: Robert S. Kaplan
The company has committed to major improvements in quality, cost, and on-time delivery performance. Despite strong senior management support, however, the actual rate of improvement was disappointing until a new measurement philosophy was introduced. The new approach... View Details
- September 1987 (Revised December 1996)
- Case
Patten Corp.
Forbes Magazine criticized the revenue recognition policy of Patten Corp. As a result, the company's stock price dropped by a significant amount. The students are asked to discuss if the criticism by Forbes is justified, and if not, what the company should do. View Details
- November 1985 (Revised August 1997)
- Case
Harnischfeger Corp.
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
- Forthcoming
- Article
Economic Integration and the Transmission of Democracy
By: Marco Tabellini and Giacomo Magistretti
In this paper, we study the effects of economic integration with democratic partners on democracy. We assemble a large country-level panel dataset from 1960 to 2015, and exploit improvements in air, relative to sea, transportation to derive a time-varying instrument... View Details
- Forthcoming
- Article
From Bupkis to Sechel in Health Care
By: Regina E. Herzlinger and Richard Boxer
Fifty years ago, famed economist Milton Friedman declared that “The social responsibility of business is to increase its profits.” This free market manifesto was adopted by the healthcare industry as well. But transactional has evolved into transformational with the... View Details
- Research Summary
Growth and the Quality of Foreign Direct Investment: Is All FDI Equal? (joint with Andrew Charlton)
By: Laura Alfaro
In this paper we distinguish different qualities of FDI to re-examine the relationship between FDI and growth. Establishing the quality of FDI, however, is a difficult concept. Quality, that is the effect of a unit of FDI on economic growth, is a combination and... View Details
- Forthcoming
- Book
Innovating in Healthcare: Creating Breakthrough Tech, Services, Drugs, Products, and Business Models
Innovating in Healthcare offers effective approaches for designing, reworking, and implementing innovative healthcare services, products, and business models. It will help anyone working in healthcare service or product development, from hospitals to startups,... View Details
- Research Summary
Overview
By: Ethan C. Rouen
Relying on empirical archival methodologies—as well as techniques in data science—to develop and structure new sources of data by which to approach questions of looming disclosure changes, Professor Rouen has focused on one of the Securities and Exchange Commission’s... View Details