Publications

01 Jan 2020
What Do You Think?

Why Not Open America's Doors to All the World’s Talent?

Laurence Dutton SUMMING UP How Should America Admit Talented Workers of the World? The notion of attracting talented workers to the United States deserves support, especially at times when the unemployment rate is low. But the H-1B... View Details

Keywords: by James Heskett; Technology

January 1997
Background Note

Assigning Support Department Expenses to Production Cost Centers (B): Flexible Budgets

By: Robert S. Kaplan

Describes the use of flexible budgets to assign support/service department costs to production cost centers. View Details

Keywords: Cost; Financial Strategy; Budgets and Budgeting

22 Jul 2022
Blog Post

Climate Stories Episode #7: Turning Waste Heat to Power

for the four newly announced projects will be about 48 MW, with each ranging between 11 and 14 MW. An accountant by training, the 35-year old CEO explained: “We see 24/7 carbon-free energy as the next frontier of sustainability. We are... View Details

20 Jan 2017
Research & Ideas

Here’s How Businessman Trump Is Likely to Approach the Presidency

Donald J. Trump brings business experience to the White House. Source: BasSlabbers Donald John Trump, the 45th president of the United States, will be the first to go straight from the boardroom View Details

Keywords: by Christina Pazzanese

June 2018
Article

Personal and Social Usage: The Origins of Active Customers and Ways to Keep Them Engaged

By: Clarence Lee, Elie Ofek and Thomas Steenburgh

We study how digital service firms can develop an active customer base, focusing on two questions. First, how does the way that customers use the service postadoption to meet their own needs (personal usage) and to interact with one another (social usage) vary across... View Details

Keywords: Customer Engagement; Adoption Routes; Word-of-Mouth; Digital Marketing; Bayesian Estimation; Customers; Communication; Consumer Behavior; Marketing; Internet and the Web; Analytics and Data Science

Article

The Inpatient Discharge Lounge as a Potential Mechanism to Mitigate Emergency Department Boarding and Crowding

By: Brian Franklin, Sharif Vakili, Robert S. Huckman, Sarah Hosein, Nicholas Falk, Katherine Cheng, Maria Murray, Sheila Harris, Charles A. Morris and Eric Goralnick

Delayed access to inpatient beds for admitted patients contributes significantly to emergency department (ED) boarding and crowding, which have been associated with deleterious patient safety effects. To expedite inpatient bed availability, some hospitals have... View Details

Keywords: Health Care Delivery; Emergency Room; Operations Improvement; Operations Management; Health Care and Treatment; Service Delivery; Operations; Management; Performance Improvement; Service Operations

06 Oct 2003
What Do You Think?

Is “the Innovator’s Solution” to Sustained Corporate Growth an Unnatural Act?

elusive, goal requiring further attention. "This is not an unnatural act but an essential feature for any business," according to K. Hariharan. As Patel points out, "... the right strategic pathways View Details

Keywords: by James Heskett

07 Jun 2018
News

Bill Ackman on what it means to be an activist investor

08 Jul 2024
Research & Ideas

The Critical Computer Science Principles Every Strategic Leader Needs to Know

developers and other third parties, which in turn broaden their reach and influence. Wu points to the Apple iPhone as another example of this phenomenon. While Steve Jobs originally intended to limit the... View Details

Keywords: by Ben Rand; Technology; Information Technology

10 Aug 2022
News

How Ceres Supports Corporate Boards to Accelerate Climate Action

June 2017
Teaching Note

The Kursk Submarine Rescue Mission (Supplement)

By: Robert Simons and Jennifer Packard

Supplement to the Kursk Teaching Note 114-097. View Details

Keywords: Job Design; Levers Of Control; Organization; Span Of Support; Span Of Accountability

07 Mar 2018
Research & Ideas

Electronic Health Records Were Supposed to Cut Medical Costs. They Haven't.

its employees and retirees are sent to New England Baptist Hospital for joint replacement surgery. Because the provider is getting paid one price, that leads to greater View Details

Keywords: by Roberta Holland; Health

September 2016 (Revised January 2018)
Module Note

Strategy Execution Module 4: Organizing for Performance

By: Robert Simons

This module reading explores the implications of different business models on organization design. After discussing the distinction between units focused on work processes and those devoted to markets, the analysis provides insight as to when to organize businesses by... View Details

Keywords: Management Control Systems; Implementing Strategy; Execution; Customer Focused Organization; Specialization; Span Of Control; Span Of Accountability; Span Of Attention; Strategy; Organizational Design; Organizational Structure

December 2013
Teaching Note

Choosing a Charitable Giving Vehicle

By: Robert C. Pozen, Mayur Desai and Maura A. Graul

Elaine White is an accountant advising two couples, the Carsons and Bradleys, regarding their charitable giving options and related tax strategies. The Carsons are an upper-middle class family with $295,000 in income, a moderate amount of deductions, and... View Details

Keywords: Charitable Giving; Tax Accounting; Tax Strategy; Charity; Charitable Lead Trusts; Charitable Remainder Trusts; Public Charities; Foundations; Donor-Advised Funds; Pooled Income Funds; Taxation; Philanthropy and Charitable Giving; United States

02 Apr 2018
News

Is 'Gut Feel' a Good Reason to Invest in a Startup?

December 2022
Technical Note

Risks and Opportunities from the Transition to a Low Carbon Economy: A Business Analysis Framework

By: George Serafeim

The transition to a low carbon economy introduces many risks and opportunities for businesses. Risks emerge from regulatory actions, such as carbon taxes and cap and trade systems, technological innovation that develop alternatives for customers making existing... View Details

Keywords: Risk Assessment; Opportunities; Environmental Sustainability; Carbon Footprint; Risk Management; Competitive Dynamics; Business Analysis; Climate Change; Accounting; Finance; Valuation; Business and Shareholder Relations; Technological Innovation; Transition; Product Positioning; Renewable Energy; Analysis

Educators

2013
Working Paper

FIN Around the World: The Contribution of Financing Activity to Profitability

By: Russell Lundholm, George Serafeim and Gwen Yu

We study how the availability of domestic credit influences the contribution that financing activities make to a firm's return on equity (ROE). Using a sample of 51,866 firms from 69 countries, we find that financing activities contribute more to a firm's ROE in... View Details

Keywords: Domestic Credit; Return Of Equity; Corporate Performance; Financial Statement Analysis; Financial Statements; Valuation; Cost of Capital; Asset Pricing; Economic Growth

SSRN

January 2014 (Revised June 2014)
Case

Advising Families on Estate Planning

By: Robert C. Pozen and Lucas W. Goodman

Sean Warrick is an estate planning adviser at Hellwig & Macon. He is preparing for meetings with two clients. His first clients are Peggy and David Bartley, a professional married couple of moderate wealth. His second clients are Ray and Michelle Polanski, a couple... View Details

Keywords: Estate Planning; Estate Tax; Gift Tax; Generation Skipping Tax; Tax Accounting; Tax Strategy; Taxes; Taxation; Retirement; United States

Educators