Cost Accounting - Publications - Faculty & Research

April 1993 (Revised December 2001)
Case

General Dynamics and Computer Sciences Corporation: Outsourcing the IS Function (B)

By: F. Warren McFarlan and Katherine Seger

Designed to look at outsourcing from the perspective of a major computer services company trying to get into the business. View Details

Keywords: Communication Technology; Business Startups; Business Plan; Business Strategy; Job Cuts and Outsourcing; Financial Management; Management Teams; Communication Strategy; Organizational Design; Product Design; Accounting; Activity Based Costing and Management; Computer Industry; Information Technology Industry

Citation

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15 Dec 2008
Research & Ideas

The Surprisingly Successful Marriages of Multinationals and Social Brands

markets faster through the existing distribution network of the acquirer, or through the ability to invest quickly in significantly expanded facilities. Compared to an IPO, it allows the careful delineation of accountability and... View Details

Keywords: by Sarah Jane Gilbert; Consumer Products; Food & Beverage

February 2009
Article

Optimal Reserve Management and Sovereign Debt

By: Laura Alfaro and Fabio Kanczuk

Most models currently used to determine optimal foreign reserve holdings take the level of international debt as given. However, given the sovereign's willingness-to-pay incentive problems, reserve accumulation may reduce sustainable debt levels. In addition, assuming... View Details

Keywords: Borrowing and Debt; Motivation and Incentives; Decisions; Emerging Markets; Balance and Stability; Earnings Management; Policy; Interest Rates; International Finance; Cost

Citation

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01 Mar 2014
News

My HBS Eureka Moment

Frese's financial accounting class. I didn't even know what that day's case was but this was a supposed "safe class"—no cold-calling. Suddenly through my haze, I heard Professor Frese say: "Well, Mr. MacKinnon, perhaps you can tell us all... View Details

Keywords: Walter Frese; Martin V. Marshall; C. Roland Christensen; Lawrence Fouraker; Educational Services

09 May 2018
Research & Ideas

A Simple Way for Restaurant Inspectors to Improve Food Safety

50,911 fewer foodborne illness-related hospitalizations and 19.01 million fewer foodborne illness cases per year, reducing annual foodborne illness costs by $14.20 billion to $30.91 billion,” the authors write. Lessons for inspections... View Details

Keywords: by Carmen Nobel; Food & Beverage; Service

25 Aug 2003
Research & Ideas

Should You Sell Your Digital Privacy?

self-adjust to technological innovation. But the idea of offering the opportunity to buy privacy is hard to swallow—if privacy is something to which we are entitled, should our share of it depend on ability to pay? Inevitably it does. Whenever we claim privacy, we... View Details

Keywords: by Manda Salls & Sean Silverthorne; Advertising

26 Apr 2011
Op-Ed

HBS Faculty Comment on Environmental Issues for Earth Day

Earth Day focuses the world's attention on the both the dangers and opportunities facing the planet. But sustainability and the intersection between business and the environment are issues that need to be addressed all the time, as cities grow, resources diminish, and... View Details

Keywords: by Staff; Energy; Utilities

25 Feb 2002
Research & Ideas

MNCs in Asia: Investing in the Future

shareholders in both state and private enterprises." No Single Asian Market Mark Newman, vice president and CFO for GM Shanghai, the largest Sino-U.S. joint venture, presented statistics that clarified the corporation's significant investment in Asia. "Eight... View Details

Keywords: by Julia Hanna

10 Apr 2023
Blog Post

Creating Emerging Markets Sustainability Series - Innovations to Address the Global Water Crisis

policy and business leaders, given that it accounts for approximately 70% of global water use. Speaking about the agricultural sector’s role in the global water crisis, Connor argued that “irrigation for crops has to be more efficient –... View Details

13 Dec 2016
First Look

December 13, 2016

institutional accounts (that are not subject to the reporting requirements) at the exact same quarter-end dates. Moreover, the returns to these cloaked trades continue to accrue over the subsequent quarter and do not reverse in the... View Details

Keywords: Carmen Nobel

25 Sep 2018
First Look

New Research and Ideas, September 25, 2018

cross-state spillovers or business-stealing from one state to another are important, but do not account for all of the effect. Agglomeration effects from local innovation clusters tend to weaken responsiveness to taxation. Corporate... View Details

Keywords: Dina Gerdeman

10 Oct 2007
First Look

First Look: First Look: October 10

announcement, served as a credible commitment to the government's privatization agenda. Download the paper from SSRN ($5): http://papers.nber.org/papers/w13427 Mental Accounting and Small Windfalls: Evidence from an Online Grocer... View Details

Keywords: Martha Lagace

10 Jan 2011
Research & Ideas

Is Groupon Good for Retailers?

practical steps that merchants can take to prevent multiple purchases? A: In practice, it's not easy to prohibit the purchase of multiple vouchers. A voucher service can configure its systems so that a single account only lets a user... View Details

Keywords: by Carmen Nobel; Advertising; Technology

05 Feb 2009
Research & Ideas

In Praise of Marketing

Second, the ambitions of American inventors and entrepreneurs demanded the broadest possible distribution. The Wal-Mart mission, for example, is to lower the cost of living for everyone everywhere. Third, American society was open to... View Details

Keywords: by John Quelch; Advertising

30 Oct 2012
First Look

First Look: October 30

Michael W. Toffel Publication:Organization Science (forthcoming) Abstract Governments and other organizations often outsource activities to achieve cost savings from market competition. Yet such benefits are often accompanied by poor... View Details

Keywords: Sean Silverthorne

04 Oct 2016
First Look

October 4, 2016

2016 Self-published Introduction to Financial Accounting: Review Quizzes and Practice Exams By: Narayanan, V.G. Abstract—This book provides practice multiple choice questions on introductory accounting topics. It can be used to prepare... View Details

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,... View Details

Keywords: Sean Silverthorne

01 Jun 2012
News

Made in the USA

that today accounts for more than 70 percent of Riverdale’s sales. When Knott launched Riverdale in 1980, virtually all US and foreign lobster traps were made from wood. Today, nearly 90 percent are Aquamesh traps, which are far more... View Details

Keywords: Blagg, Deborah; cheese; lobster fishing; Fishing, Hunting and Trapping; Agriculture; Management of Companies and Enterprises; Management; Food Manufacturing; Manufacturing

03 Oct 2012
What Do You Think?

Can We Bring Back the “Industrial Commons” for Manufacturing?

"Where was (the) support for manufacturing when it really counted, before much of it escaped offshore? Why should we believe this 'new thinking' now?" Citing " high labor costs and uncooperative unions," Philippe... View Details

Keywords: by James Heskett; Manufacturing

22 Sep 2014
Op-Ed

Online Banks Fill Funding Needs for Small Business

activity within the business' accounts which can be valuable in a predictive model. Second, they have a built-in source of small businesses seeking loans. Finally, these banks have their own balance sheets off which to lend and don't have... View Details

Keywords: by Karen Mills; Banking; Financial Services

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