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  • May 1987 (Revised February 2000)
  • Case

Codman & Shurtleff, Inc.: Planning and Control System

By: Robert L. Simons
Detailed description of the planning and control systems in use at Johnson & Johnson. Focuses on the actions of managers in one subsidiary in revising budget targets. Illustrates intensive strategic planning and financial planning process in a large, decentralized... View Details
Keywords: Strategic Planning; Planning; Forecasting and Prediction; Accounting Audits; Budgets and Budgeting; Business Strategy; Financial Management; Business or Company Management; Management Systems; Public Administration Industry; Financial Services Industry
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Simons, Robert L. "Codman & Shurtleff, Inc.: Planning and Control System." Harvard Business School Case 187-081, May 1987. (Revised February 2000.)
  • 11 Apr 2024
  • News

Mission Control

Subscribe on iTunes Subscribe on Spotify More Skydeck episodes Hi, this is Dan Morrell, host of Skydeck. By the time Peter Platzer (MBA 2002) was a teenager, he knew he wanted to be a physicist—and he was fascinated by space, eagerly engrossed in space-time diagrams... View Details

    Controlling Versus Enabling

    Many firms can choose between an employment mode, in which the firm controls service provision by employing professionals, sales representatives or other types of agents, and an agency (or platform) mode, in which these agents take control... View Details

    • April 1984
    • Background Note

    Export Controls

    By: David B. Yoffie
    Explores the problems and opportunities associated with export controls--one of the most widely used tools of international trade policy in the 1970s and early 1980s; and the role of the United States and Soviet Union as major players in the international economy.... View Details
    Keywords: Macroeconomics; Trade; Governing Rules, Regulations, and Reforms; Policy; Problems and Challenges; Opportunities; Soviet Union; United States
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    Yoffie, David B. "Export Controls." Harvard Business School Background Note 384-008, April 1984.
    • February 1987 (Revised August 1988)
    • Case

    Gillette Personal Care Division: Marketing Planning and Control

    Bill Ryan, president of the Gillette Co.'s Personal Care Division, is considering changing the division's planning and control system for marketing. White Rain, the division's most recent success, had been launched by taking shortcuts through the system, while other... View Details
    Keywords: Marketing; Management Systems; Consumer Products Industry; United States
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    Bonoma, Thomas V. "Gillette Personal Care Division: Marketing Planning and Control." Harvard Business School Case 587-099, February 1987. (Revised August 1988.)
    • June 2025
    • Article

    What Board-level Control Mechanisms Changed in Banks Following the 2008 Financial Crisis? A Descriptive Study

    By: Shelly Li, Shivram Rajgopal, Suraj Srinivasan and Yu Ting Forester Wong
    Following the 2008 financial crisis, the Financial Crisis Inquiry Commission (FCIC) identified major shortcomings in bank board governance, contributing to systemic risk management failures. This study adapts a management control framework and empirically examines... View Details
    Keywords: Board Of Directors; Management Control; Governing and Advisory Boards; Governance Controls; Risk Management; Change Management; Banks and Banking; Financial Crisis
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    Li, Shelly, Shivram Rajgopal, Suraj Srinivasan, and Yu Ting Forester Wong. "What Board-level Control Mechanisms Changed in Banks Following the 2008 Financial Crisis? A Descriptive Study." Art. 101596. Accounting, Organizations and Society 114 (June 2025).
    • June 2002
    • Article

    External Monitoring of Property Appraisal Estimates and Information Asymmetry

    By: Karl A Muller III and Edward J. Riedl
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    Muller, Karl A., III, and Edward J. Riedl. "External Monitoring of Property Appraisal Estimates and Information Asymmetry." Journal of Accounting Research 40, no. 3 (June 2002): 865–881.
    • June 2003
    • Module Note

    Control in Inter-organizational Settings

    By: V.G. Narayanan
    Describes the main themes of the module on control in interorganizational settings, which instructors can teach as part of a second-year MBA course on control. Identifies the root causes of control problems in interorganizational settings and identifies principles for... View Details
    Keywords: Curriculum and Courses; Governance Controls; Policy; Organizational Design; Problems and Challenges
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    Narayanan, V.G. "Control in Inter-organizational Settings." Harvard Business School Module Note 103-079, June 2003.
    • April 2023
    • Article

    Control and Fairness: What Determines Elected Local Leaders’ Support for Hosting Refugees in Their Community?

    By: Kristin Fabbe, Eleni Kyrkopoulou, Konstantinos Matakos and Aslı Unan
    When it comes to successful refugee reception, the local level matters. Research overwhelmingly examines host communities’ attitudes, but endorsement from local politicians is equally important to resolving conflicts and facilitating harmonious interaction. Yet the... View Details
    Keywords: Values; Control; Refugee Resettlement; Local Elites; Contact; Fair-share; Conjoint Experiment; Refugees; Attitudes
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    Fabbe, Kristin, Eleni Kyrkopoulou, Konstantinos Matakos, and Aslı Unan. "Control and Fairness: What Determines Elected Local Leaders’ Support for Hosting Refugees in Their Community?" Journal of Politics 85, no. 2 (April 2023): 778–783.
    • October 2024
    • Article

    Challenges and Facilitators in Implementing Remote Patient Monitoring Programs in Primary Care

    By: Ruth Hailu, Jessica Sousa, Mitchell Tang, Ateev Mehrotra and Lori Uscher-Pines
    Background: The COVID-19 pandemic resulted in greater use of remote patient monitoring (RPM). However, the use of RPM has been modest compared to other forms of telehealth.
    Objective: To identify and describe barriers to the implementation of RPM among primary... View Details
    Keywords: Health Care and Treatment; Technology Adoption; Health Industry
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    Hailu, Ruth, Jessica Sousa, Mitchell Tang, Ateev Mehrotra, and Lori Uscher-Pines. "Challenges and Facilitators in Implementing Remote Patient Monitoring Programs in Primary Care." Journal of General Internal Medicine 39, no. 13 (October 2024): 2471–2477.
    • 18 Aug 2010
    • Working Paper Summaries

    The Role of Organizational Scope and Governance in Strengthening Private Monitoring

    Keywords: by Lamar Pierce & Michael W. Toffel
    • January 2007
    • Article

    Introducing the First Management Control Systems: Evidence from the Retail Sector

    By: Tatiana Sandino
    Focusing on a sample of US retailers, I study the management control systems (MCS) that firms introduce when they first invest in controls, and identify four categories of initial MCS, which are defined in terms of the purposes these MCS fulfill. The first category,... View Details
    Keywords: Management Control Systems; Entrepreneurial Organizations; Firm Growth; Corporate Strategy; Entrepreneurship; Management Systems; Growth and Development Strategy
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    Sandino, Tatiana. "Introducing the First Management Control Systems: Evidence from the Retail Sector." Accounting Review 82, no. 1 (January 2007): 265–293. (Awarded the Outstanding Doctoral Dissertation Award, 2005, Management Accounting Section, American Accounting Association; Awarded the Emerging Scholar Competitive Manuscript Award, 2011, Foundation for Applied Research, Institute of Management Accountants.)
    • 2011
    • Case

    Xinxing Ductile Iron Pipes: Transforming the Management Control System in Time of Crisis

    By: Ning Jia, F. Warren McFarlan and Xiaohui Li
    Xinxing Ductile Iron Pipes Co. is a Chinese state-owned enterprise (SOE) that manufactures cast pipe products and steel products. The company had grown to become a dominant player in the ductile iron pipe industry, holding more than 40% domestic market share and nearly... View Details
    Keywords: Control Systems; Cost Centers; Manufacturing; Profit Centers; China
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    Jia, Ning, F. Warren McFarlan, and Xiaohui Li. "Xinxing Ductile Iron Pipes: Transforming the Management Control System in Time of Crisis." Tsinghua University Case, 2011.
    • Research Summary

    Exclusivity and Control (joint with A. Hagiu)

    We analyze platform competition for content in the presence of strategic interactions between content distributors and content providers. Contrary to standard results concerning double marginalization and pricing of complementary goods, we prove that a platform gaining... View Details
    • August 2003
    • Article

    Notes on Governance and Corporate Control

    By: Malcolm S. Salter
    Keywords: Governance
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    Salter, Malcolm S. "Notes on Governance and Corporate Control." Journal of Strategic Management Education 1, no. 1 (August 2003): 5–54.
    • October 1996 (Revised December 1996)
    • Case

    United Electric Controls

    By: H. Kent Bowen, Jody H. Gittell and Sylvie Ryckebusch
    United Electric Controls (UE) was a small, traditional family-owned manufacturing company when Dave Reis, the youngest member of the Reis family, took over the business. This case describes Reis's efforts to change UE's traditional work practices in order to make the... View Details
    Keywords: Change Management; Family Business; Production; Business Strategy; Human Resources; Organizational Change and Adaptation; Decisions; Growth and Development Strategy; Information Technology; Electronics Industry; Manufacturing Industry; United States
    Citation
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    Bowen, H. Kent, Jody H. Gittell, and Sylvie Ryckebusch. "United Electric Controls." Harvard Business School Case 697-006, October 1996. (Revised December 1996.)
    • 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

    Information and Control in Modern Manufacturing

    Ratna Sarkar's research in management accounting focuses on the effect of information and incentives on performance. She has investigated the role of worker empowerment, training and inventory in modern manufacturing settings and her findings suggest that these... View Details
    • August 2002
    • Article

    Consumer Control and Empowerment: A Primer

    By: Luc Wathieu, Lyle Brenner, Ziv Carmon, Amitava Chattopadhyay, Aimee Drolet, John T. Gourville, A.V. Muthukrishnan, Nathan Novemsky, Rebecca Ratner, Klaus Wertenbroch and George Wu
    Citation
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    Wathieu, Luc, Lyle Brenner, Ziv Carmon, Amitava Chattopadhyay, Aimee Drolet, John T. Gourville, A.V. Muthukrishnan, Nathan Novemsky, Rebecca Ratner, Klaus Wertenbroch, and George Wu. "Consumer Control and Empowerment: A Primer." Marketing Letters 13, no. 3 (August 2002): 297–305.
    • 2008
    • Other Unpublished Work

    Accounting, Risk Management and the Aftermath of a Control Debacle

    By: Anette Mikes
    Despite the widespread adoption of risk management systems in the financial services industry, recent control debacles highlight the apparent lack of top managerial attention to risk controls. Yet in order to understand the workings and uses of risk controls (or any... View Details
    Keywords: Risk Management; Governance Controls; Management Systems; Accounting; Conflict and Resolution; Trends; Financial Services Industry
    Citation
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    Mikes, Anette. "Accounting, Risk Management and the Aftermath of a Control Debacle." 2008.
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