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- All HBS Web
(5,814)
- People (9)
- News (1,100)
- Research (3,739)
- Events (38)
- Multimedia (24)
- Faculty Publications (2,261)
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- August 1980 (Revised June 1985)
- Background Note
Management Accounting, Part II: Manufacturing Cost Accounting Systems
Dearden, John. "Management Accounting, Part II: Manufacturing Cost Accounting Systems." Harvard Business School Background Note 181-028, August 1980. (Revised June 1985.)
- August 2018
- Article
Virtual Issue on Empirical Management Accounting Research
By: Margaret Abernethy and Dennis Campbell
Abernethy, Margaret, and Dennis Campbell. "Virtual Issue on Empirical Management Accounting Research." Journal of Accounting Research (August 2018).
- July 2001 (Revised October 2001)
- Case
Policy Management Systems Corp.: The Financial Reporting Crisis
Tim Williams, the new CFO of a publicly-traded enterprise software company, attempts to rebuild his company's reputation for reliable financial reporting following a highly visible financial reporting crisis. The crisis begins with an earnings shortfall warning, which... View Details
Keywords: Accrual Accounting; Revenue Recognition; Capital Markets; Policy; Corporate Governance; Accounting Audits; Technology Industry
Hutton, Amy P. "Policy Management Systems Corp.: The Financial Reporting Crisis." Harvard Business School Case 102-013, July 2001. (Revised October 2001.)
- October 2008
- Article
The Effect of Macro Information Environment Change on the Quality of Management Earnings Forecasts
The 1990s were characterized by substantial increases in the performance of and investor reliance on financial analysts. Because managers possess superior private information and issue forecasts to align investors' expectations with their own, we predict that... View Details
Keywords: Information; Performance Expectations; Earnings Management; Financial Reporting; Forecasting and Prediction
Baginski, Stephen P., John M. Hassell, and Michael D. Kimbrough. "The Effect of Macro Information Environment Change on the Quality of Management Earnings Forecasts." Review of Quantitative Finance and Accounting 31, no. 3 (October 2008): 311–330.
- August 2017
- Case
CareMore Health System
By: Robert S. Huckman and Brian W. Powers
CareMore Health System—a physician-founded care delivery system and health plan—had developed and refined an innovative care model for at-risk seniors enrolled in Medicare managed care (i.e., Medicare Advantage) plans. CareMore's President, Sachin Jain, and his... View Details
Keywords: Health Care Delivery; Health Insurance; Medicare; Medicaid; Managed Care; Extensivist; Social Determinants Of Health; Health Care and Treatment; Insurance; Business Model; Growth and Development Strategy; Decision Choices and Conditions; Health Industry; United States
Huckman, Robert S., and Brian W. Powers. "CareMore Health System." Harvard Business School Case 618-008, August 2017.
- March 2018
- Supplement
Sandra Brown Goes Digital (C): Raising Quality in a Healthcare Company
By: Rosabeth Moss Kanter and Jonathan Cohen
Using digital and social media tools and lessons learned from prior change campaigns as a middle manager in a large biotech company, Sandra Brown continued in a new role in the quality division, engaging staff in a quality movement at the company. She had found a new... View Details
Keywords: Digital; Grassroots Movement; Managing Change; Career Path; Stakeholder Engagement; Engagement; Health Care Industry; Quality; Leading Change; Performance Improvement; Personal Development and Career; Social Media; Health Industry
Kanter, Rosabeth Moss, and Jonathan Cohen. "Sandra Brown Goes Digital (C): Raising Quality in a Healthcare Company." Harvard Business School Supplement 318-084, March 2018.
- 02 Apr 2019
- Working Paper Summaries
Managerial Quality and Productivity Dynamics
- June 2009 (Revised April 2017)
- Teaching Note
Merck: Managing Vioxx (A)-(G)
By: Robert Simons and Natalie Kindred
Teaching Note for [109080], [109081], [109082], [109083], [109084], [109085], and [109086]. View Details
- 2000
- Article
The Consequences of Customization on the Use of Management Accounting Systems
By: J. Bouwens and Margaret A. Abernethy
The understanding of the antecedent conditions influencing the design of management accounting systems (MASs) is very limited. In recent years, significant research attention has been devoted to understanding how different strategic priorities influence these systems.... View Details
Bouwens, J., and Margaret A. Abernethy. "The Consequences of Customization on the Use of Management Accounting Systems." Accounting, Organizations and Society 25, no. 3 (April 2000): 221–241.
- 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
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.)
- March 2011 (Revised June 2011)
- Supplement
Arck Systems (E)
By: Ian Larkin
The Arck Systems series of cases describes the dilemmas faced by a senior sales manager in determining a sales compensation plan at an enterprise software company. The existing compensation plan is aggressive and highly rewards "star" performers. The cases track a... View Details
Keywords: Transformation; Framework; Compensation and Benefits; Organizational Design; Performance Evaluation; Salesforce Management; Motivation and Incentives; Software
Larkin, Ian. "Arck Systems (E)." Harvard Business School Supplement 911-060, March 2011. (Revised June 2011.)
- July 2023
- Article
Managerial Quality and Productivity Dynamics
By: Achyuta Adhvaryu, Anant Nyshadham and Jorge Tamayo
Do productivity and managerial quality vary within the firm? If so which managerial traits and practices matter most for team productivity? Combining granular garment production data with survey data on managers across 120 production lines in India, we document... View Details
Keywords: Productivity; Non-cognitive Skills; Learning By Doing; Ready-made Garments; Management; Management Practices and Processes; Management Skills; Performance Productivity; Fashion Industry; Manufacturing Industry; India
Adhvaryu, Achyuta, Anant Nyshadham, and Jorge Tamayo. "Managerial Quality and Productivity Dynamics." Review of Economic Studies 90, no. 4 (July 2023): 1569–1607.
- March 2011 (Revised June 2011)
- Supplement
Arck Systems (C)
By: Ian Larkin
The Arck Systems series of cases describes the dilemmas faced by a senior sales manager in determining a sales compensation plan at an enterprise software company. The existing compensation plan is aggressive and highly rewards "star" performers. The cases track a... View Details
Keywords: Change; Framework; Compensation and Benefits; Employees; Management; Organizational Design; Outcome or Result; Performance Evaluation; Sales; Motivation and Incentives; System; Applications and Software
Larkin, Ian. "Arck Systems (C)." Harvard Business School Supplement 911-058, March 2011. (Revised June 2011.)
- 2012
- Working Paper
Issuer Quality and Corporate Bond Returns
By: Robin Greenwood and Samuel G. Hanson
We show that the credit quality of corporate debt issuers deteriorates during credit booms, and that this deterioration forecasts low excess returns to corporate bondholders. The key insight is that changes in the pricing of credit risk disproportionately affect the... View Details
Keywords: Price; Credit; Risk and Uncertainty; Investment Return; Forecasting and Prediction; Bonds; Market Design; Cost of Capital; Mathematical Methods; System Shocks
Greenwood, Robin, and Samuel G. Hanson. "Issuer Quality and Corporate Bond Returns." Harvard Business School Working Paper, No. 11-065, January 2011. (Revised September 2012, Internet Appendix Here.)
- June 2018
- Case
Meridian Systems
By: Frank V. Cespedes and Michael J. Roberts
The Meridian Systems case focuses on a start-up in the restaurant point of sale (POS) systems market. In early 2018, Meridian is getting ready to roll out a POS system based on a new technology—a tablet-based, Wi-Fi-enabled POS system (the "tablet" system, or... View Details
Keywords: Business Startups; Sales; Strategy; Salesforce Management; Organizational Structure; Technological Innovation; Marketing Strategy
Cespedes, Frank V., and Michael J. Roberts. "Meridian Systems." Harvard Business School Brief Case 918-533, June 2018.
- March 2006
- Background Note
Business, Law, and Society: The Systems Approach to Law and Management
Presents the systems approach to law and management, a construct for understanding how public law affects the competitive environment and a firm's resources. Describes how the legally astute manager can use legal tools to assess opportunities, develop the firm's value... View Details
Bagley, Constance E. "Business, Law, and Society: The Systems Approach to Law and Management." Harvard Business School Background Note 806-086, March 2006.
- Article
A Model for Managing System Conflict during Franchise Expansion
By: P. J. Kaufmann and V. K. Rangan
Kaufmann, P. J., and V. K. Rangan. "A Model for Managing System Conflict during Franchise Expansion." Journal of Retailing 66, no. 2 (Summer 1990): 155–173.
- January 1991
- Article
Strategic Orientation and Top Management Attention to Control Systems
By: R. Simons
Simons, R. "Strategic Orientation and Top Management Attention to Control Systems." Strategic Management Journal 12, no. 1 (January 1991): 49–62.
- January 1986 (Revised July 1986)
- Case
Inland Steel: Quality Scheduling--1985
By: Kim B. Clark
Clark, Kim B. "Inland Steel: Quality Scheduling--1985." Harvard Business School Case 686-107, January 1986. (Revised July 1986.)