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- All HBS Web
(3,395)
- Faculty Publications (486)
- September 2022
- Article
Drivers of Philanthropic Foundations in Emerging Markets: Family, Values and Spirituality
By: Valeria Giacomin and Geoffrey Jones
This article discusses the ethics and drivers of philanthropic foundations in emerging markets. A foundation organizes assets to invest in philanthropic initiatives. Previous scholarship has largely focused on developed countries, especially the United States, and has... View Details
Keywords: Philanthropy; Foundations; Spirituality; Philanthropy and Charitable Giving; Social Enterprise; Emerging Markets; Values and Beliefs; Africa; Asia; Latin America; Middle East
Giacomin, Valeria, and Geoffrey Jones. "Drivers of Philanthropic Foundations in Emerging Markets: Family, Values and Spirituality." Journal of Business Ethics 180, no. 1 (September 2022): 263–282. (https://doi.org/10.1007/s10551-021-04875-4.)
- September 2022
- Article
Giving a Buck or Making a Buck? Donations by Pharmaceutical Manufacturers to Independent Patient Assistance Charities
By: Leemore Dafny, Christopher Ody and Teresa Rokos
The federal Anti-Kickback Statute prohibits biopharmaceutical manufacturers from directly covering Medicare enrollees’ out-of-pocket spending for the drugs they manufacture, but manufacturers may donate to independent patient assistance charities and earmark donations... View Details
Keywords: Cost Sharing; Prescription Drugs; Drug Spending; Medicare; Dual Eligibility; Cost; Health Care and Treatment; Philanthropy and Charitable Giving; Pharmaceutical Industry
Dafny, Leemore, Christopher Ody, and Teresa Rokos. "Giving a Buck or Making a Buck? Donations by Pharmaceutical Manufacturers to Independent Patient Assistance Charities." Health Affairs 41, no. 9 (September 2022).
- August 2022
- Case
Atlanta Ransomware Attack (A)
By: Amit Goldenberg and Julian Zlatev
This case describes the March 2018 Ransomware attack on the information technology (IT) systems of the city of Atlanta and the response by Mayor Keisha Lance Bottoms and her administration. The case includes a brief background on Bottoms and her young administration at... View Details
Keywords: Crime and Corruption; Decision Making; Cost vs Benefits; Decision Choices and Conditions; Decisions; Ethics; Values and Beliefs; Government and Politics; Government Administration; Information Technology; Cybersecurity; Information Management; Leadership; Management; Crisis Management; Management Teams; Negotiation; Risk and Uncertainty; Social Psychology; Perception; Personal Characteristics; Perspective; Power and Influence; Society; Public Administration Industry; United States; Georgia (state, US); Atlanta
Goldenberg, Amit, and Julian Zlatev. "Atlanta Ransomware Attack (A)." Harvard Business School Case 923-009, August 2022.
- August 2022
- Supplement
Atlanta Ransomware Attack (B)
By: Amit Goldenberg and Julian Zlatev
This case describes the March 2018 Ransomware attack on the information technology (IT) systems of the city of Atlanta and the response by Mayor Keisha Lance Bottoms and her administration. The case includes a brief background on Bottoms and her young administration at... View Details
Keywords: Crime and Corruption; Decision Making; Cost vs Benefits; Decision Choices and Conditions; Decisions; Ethics; Values and Beliefs; Government and Politics; Government Administration; Information Technology; Cybersecurity; Information Management; Leadership; Management; Crisis Management; Management Teams; Negotiation; Risk and Uncertainty; Social Psychology; Perception; Personal Characteristics; Perspective; Power and Influence; Society; Public Administration Industry; United States; Atlanta; Georgia (state, US)
Goldenberg, Amit, and Julian Zlatev. "Atlanta Ransomware Attack (B)." Harvard Business School Supplement 923-010, August 2022.
- August, 2022
- Article
Billing and Insurance-Related Administrative Costs: A Cross-National Analysis
By: Barak D. Richman, Robert S. Kaplan, Japees Kohli, Dennis Purcell, Mahek Shah, Igna Bonfrer, Brian Golden, Rosemary Hannam, Will Mitchell, Daniel Cehic, Garry Crispin and Kevin A. Schulman
Billing and insurance-related costs are a significant source of wasteful health care spending in Organization for Economic Cooperation and Development nations, but these administrative burdens vary across national systems. We executed a microlevel accounting of these... View Details
Richman, Barak D., Robert S. Kaplan, Japees Kohli, Dennis Purcell, Mahek Shah, Igna Bonfrer, Brian Golden, Rosemary Hannam, Will Mitchell, Daniel Cehic, Garry Crispin, and Kevin A. Schulman. "Billing and Insurance-Related Administrative Costs: A Cross-National Analysis." Health Affairs 41, no. 8 (August, 2022): 1098–1106.
- July 1, 2022
- Editorial
New Transparency Rule Helps Rein in Health Care Costs
By: Regina E. Herzlinger and Cynthia A. Fisher
Over the last year, consumer prices have grown 60% faster than wages. Employers can help their employees contend with this high inflation by addressing a long-running source: health care costs. View Details
Herzlinger, Regina E., and Cynthia A. Fisher. "New Transparency Rule Helps Rein in Health Care Costs." Boston Herald (July 1, 2022).
- July 2022
- Teaching Plan
Wellthy: The Economics of Caring
By: Brian Trelstad
Teaching Plan for HBS Case No. 320-028. In 2014, Lindsay Jurist-Rosner (MBA ’09) founded Wellthy, a B2C business that coordinates care for working professionals seeking help to support loved ones with chronic diseases or aging parents. With personal experience as a... View Details
- Winter 2022
- Article
Determinants of Small Business Reopening Decisions After COVID Restrictions Were Lifted
By: Dylan Balla-Elliott, Zoë B. Cullen, Edward L. Glaeser, Michael Luca and Christopher Stanton
The COVID-19 pandemic led to dramatic economic disruptions, including government-imposed restrictions that temporarily shuttered millions of American businesses. We use a nation-wide survey of thousands of small business owners to establish three main facts about... View Details
Keywords: COVID-19; Demand Forecasting; Reopening; Health Pandemics; Government Administration; Small Business
Balla-Elliott, Dylan, Zoë B. Cullen, Edward L. Glaeser, Michael Luca, and Christopher Stanton. "Determinants of Small Business Reopening Decisions After COVID Restrictions Were Lifted." Journal of Policy Analysis and Management 41, no. 1 (Winter 2022): 278–317.
- July, 2022
- Article
Telehealth Visits After Shoulder Surgery: Higher Patient Satisfaction and Lower Costs
By: Evan A. O'Donnell, Jillian E. Haberli, Andres Muniz Martinez, Daniel Yagoda, Robert S. Kaplan and Jon J.P. Warner
Purpose and Methods: The study compared the cost of telemedicine visits with in-person clinic visits for routine follow-up after common shoulder surgeries. It also evaluated the safety and patient experience with telemedicine visits. Time-driven activity-based costing... View Details
Keywords: Telehealth; Patient Satisfaction; Health Care and Treatment; Communication Technology; Health Industry
O'Donnell, Evan A., Jillian E. Haberli, Andres Muniz Martinez, Daniel Yagoda, Robert S. Kaplan, and Jon J.P. Warner. "Telehealth Visits After Shoulder Surgery: Higher Patient Satisfaction and Lower Costs." Journal of the American Academy of Orthopedic Surgeons Global Research and Reviews 6, no. 7 (July, 2022).
- May 2022
- Article
The Impact of COVID-19 on Digital Communication Patterns
By: Evan DeFilippis, Stephen Michael Impink, Madison Singell, Jeff Polzer and Raffaella Sadun
We explore the impact of COVID-19 on employees’ digital communication patterns through an event study of lockdowns in 16 large metropolitan areas in North America, Europe, and the Middle East. Using de-identified, aggregated meeting and email meta-data from 3,143,270... View Details
Keywords: Meetings; Email; COVID-19 Pandemic; Communication Technology; Health Pandemics; Time Management
DeFilippis, Evan, Stephen Michael Impink, Madison Singell, Jeff Polzer, and Raffaella Sadun. "The Impact of COVID-19 on Digital Communication Patterns." Humanities and Social Sciences Communications 9, no. 180 (May 2022).
- May 2022
- Article
Variance Analysis: New Insights from Health Care Applications
By: Robert S. Kaplan and Susanna Gallani
We use a health care application to illustrate how variance analysis can be used to benchmark costs across similar service delivery sites. Variances for personnel costs, typically the largest cost component in service organizations, are calculated for price, quantity,... View Details
Keywords: Variance Analysis; Benchmarking; Time-Driven Activity-Based Costing; Health Care; Activity Based Costing and Management; Health Care and Treatment; Service Delivery; Service Industry
Kaplan, Robert S., and Susanna Gallani. "Variance Analysis: New Insights from Health Care Applications." Issues in Accounting Education 37, no. 2 (May 2022): 27–36.
- Article
A Career Life-Cycle Perspective on Women's Health and Safety
By: Robert S. Kaplan, Chizoba L. Chukwura, Gregory H. Gorman, Vivian S. Lee, Chester B. Good, Kathleen L. Martin, Gregory A. Ator and Michael D. Parkinson
Women's health has demanded more attention from employers as women integrated into the workforce. Traditionally male-dominant fields and occupations require special attention to workplace design, physical standards for entry, employment practices, equipment, and health... View Details
Keywords: Women's Health; Healthcare Access; Workplace Design; Military Health System; Occupational Health; Medical Equipment & Devices; Employees; Gender; Personal Development and Career
Kaplan, Robert S., Chizoba L. Chukwura, Gregory H. Gorman, Vivian S. Lee, Chester B. Good, Kathleen L. Martin, Gregory A. Ator, and Michael D. Parkinson. "A Career Life-Cycle Perspective on Women's Health and Safety." Journal of Occupational and Environmental Medicine 64, no. 4 (April 2022): 267–270.
- 2022
- Working Paper
THEMIS: A Framework for Cost-Benefit Analysis of COVID-19 Non-Pharmaceutical Interventions
By: Dimitris Bertsimas, Michael Lingzhi Li and Saksham Soni
Since December 2019, the world has been ravaged by the COVID-19 pandemic, with over 150 million confirmed cases and 3 million confirmed deaths worldwide. To combat the spread of COVID-19, governments have issued unprecedented non-pharmaceutical interventions (NPIs),... View Details
Keywords: COVID-19; Health Pandemics; Policy; Framework; Cost vs Benefits; Outcome or Result; United States; Germany; Brazil; Singapore; Spain
Bertsimas, Dimitris, Michael Lingzhi Li, and Saksham Soni. "THEMIS: A Framework for Cost-Benefit Analysis of COVID-19 Non-Pharmaceutical Interventions." Working Paper, April 2022.
- March 2022
- Case
In Data We Trust: Be Mobile Africa and Furthering Financial Inclusion Across the African Continent
By: Lauren Cohen, Grace Headinger and Pierre Marchesseault
To Cédric Jeannot, leveraging technology to promote financial inclusion was personal. After no established financial institution would accept his technology platform to lower transaction costs for free, Jeannot launched FinTech company Be Mobile Africa in May 2020.... View Details
Keywords: Finance; Fintech; Emerging Market; Fundraising; Financial Inclusion; Strategy; Expansion; Management; Entrepreneurship; Personal Finance; Corporate Social Responsibility and Impact; Growth and Development Strategy; Financial Services Industry; Banking Industry; Africa; Togo; Nigeria; Ghana
Cohen, Lauren, Grace Headinger, and Pierre Marchesseault. "In Data We Trust: Be Mobile Africa and Furthering Financial Inclusion Across the African Continent." Harvard Business School Case 222-073, March 2022.
- February 2022
- Case
Paul Polman
By: Elizabeth A. Keenan, Youngme Moon and Susie Ma
Over his 40-year career, Paul Polman had led some of the world’s largest consumer goods companies, making his biggest mark as CEO of Unilever—a multi-national corporation that produced everything from soap to soup. Polman was also well-regarded as a leader in corporate... View Details
Keywords: Marketing; Brands and Branding; Marketing Communications; Marketing Strategy; Leadership; Corporate Accountability; Personal Development and Career; Corporate Social Responsibility and Impact; Ethics; Values and Beliefs; Social Issues; Philanthropy and Charitable Giving
Keenan, Elizabeth A., Youngme Moon, and Susie Ma. "Paul Polman." Harvard Business School Case 322-098, February 2022.
- 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
Yang, Alan, Andy Hung-Yi Lee, Joseph W. Kopp, Katherine D. Rose, Adam M. Licurse, Philip D. Anderson, and Robert S. Kaplan. "Time-Driven Activity-Based Cost Comparison of Treating Five Acute, Low-Severity Conditions." NEJM Catalyst (February 8, 2022).
- Article
Costs Without Value When Treating Pediatric Behavioral Patients in the ED
By: Marcella Jewell, Syed S. Shehab, Robert S. Kaplan, Jack Fanton and Joeli Hettler
Pediatric Emergency Department (ED) visits have greatly increased in recent years. An academic pediatric ED that annually treats about 1,000 behavioral health patients conducted a study to assess the true cost of caring for nonacute behavioral health patients. It... View Details
Jewell, Marcella, Syed S. Shehab, Robert S. Kaplan, Jack Fanton, and Joeli Hettler. "Costs Without Value When Treating Pediatric Behavioral Patients in the ED." NEJM Catalyst Innovations in Care Delivery 3, no. 2 (February 2022).
- Article
Geographic Mobility, Immobility, and Geographic Flexibility—A Review and Agenda for Research on the Changing Geography of Work
I review and integrate a wide range of literature that has examined how geographic mobility of high-skilled workers creates value for organizations and individuals. Drawing on this interdisciplinary literature, I document that geographic mobility creates value by... View Details
Keywords: Geographic Mobility; Frictions; Work-from-anywhere; Employees; Geographic Location; Organizational Change and Adaptation
Choudhury, Prithwiraj. "Geographic Mobility, Immobility, and Geographic Flexibility—A Review and Agenda for Research on the Changing Geography of Work." Academy of Management Annals 16, no. 1 (January 2022): 258–296.
- 2022
- Article
Improving Efficiency and Reducing Costs of MRI-Guided Prostate Brachytherapy Using Time-Driven Activity-Based Costing
By: Nikhil G. Thaker, Rajat J. Kudchadker, James R. Incalcaterra, Tharakeswara K. Bathala, Robert S. Kaplan, Ankit Agarwal, Deborah A. Kuban, Benjamin D. Frank, Prajnan Das, Thomas W. Feeley and Steven J. Frank
Integrated quality improvement (QI) and cost reduction strategies can help increase value in cancer care. We applied standard QI and TDABC methods to improve workflow efficiency and reduce costs for MRI-guided prostate brachytherapy. We constructed process maps,... View Details
Keywords: Brachytherapy; Quality Improvement; Prostate; Time-Driven Activity-Based Costing; Cost Accounting; Health Care and Treatment; Performance Efficiency; Health Industry
Thaker, Nikhil G., Rajat J. Kudchadker, James R. Incalcaterra, Tharakeswara K. Bathala, Robert S. Kaplan, Ankit Agarwal, Deborah A. Kuban, Benjamin D. Frank, Prajnan Das, Thomas W. Feeley, and Steven J. Frank. "Improving Efficiency and Reducing Costs of MRI-Guided Prostate Brachytherapy Using Time-Driven Activity-Based Costing." Brachytherapy 21, no. 1 (2022): 49–54.
- January–February 2022
- Article
Mobilizing the U.S. Military’s TRICARE Program for Value-Based Care: A Report From the Defense Health Board
By: Robert S. Kaplan, Paul R. Schaettle, Vivian S. Lee, Michael D. Parkinson, Gregory H. Gorman and Michael-Anne Browne
The U.S. Military Health System spends about $50 billion annually through its TRICARE health plans to provide care to 9.6 million active duty service members, retirees, and their families. TRICARE, historically, has used the predominant U.S. fee-for-service payment... View Details
Kaplan, Robert S., Paul R. Schaettle, Vivian S. Lee, Michael D. Parkinson, Gregory H. Gorman, and Michael-Anne Browne. "Mobilizing the U.S. Military’s TRICARE Program for Value-Based Care: A Report From the Defense Health Board." Military Medicine 187, nos. 1-2 (January–February 2022): 12–16.