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Show Results For
- All HBS Web
(7,390)
- People (11)
- News (2,032)
- Research (4,433)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,369)
- August 2023 (Revised October 2024)
- Case
Plug Power (A)
By: Jonas Heese, Joseph Pacelli and James Barnett
Set immediately after a December 2019 short-seller attack, the case explores Plug Power’s long challenging history. It then focuses on two key issues raised in the short-seller report related to lease accounting and stock warrants that Plug purportedly used to boost... View Details
Keywords: Accounting; Environmental Accounting; Financial Reporting; Ethics; Management; Social Enterprise; Investment; Stocks; Energy Industry; Green Technology Industry; United States; Europe
Heese, Jonas, Joseph Pacelli, and James Barnett. "Accounting Outages at Plug Power? (A)." Harvard Business School Case 124-009, August 2023. (Revised October 2024.)
- February 2008 (Revised November 2010)
- Background Note
Accounting for Business Combinations: Acquisition Method
By: David F. Hawkins and F. Asis Martinez Jerez
A technical note reviewing business combinations and Goodwill accounting under the Statement of Financial Accounting Standards, No. 141R. View Details
Hawkins, David F., and F. Asis Martinez Jerez. "Accounting for Business Combinations: Acquisition Method." Harvard Business School Background Note 108-067, February 2008. (Revised November 2010.)
- July 2020 (Revised July 2021)
- Exercise
Accounting for Revenues
By: Paul Healy and Marshal Herrmann
Healy, Paul, and Marshal Herrmann. "Accounting for Revenues." Harvard Business School Exercise 121-022, July 2020. (Revised July 2021.)
- December 2018
- Technical Note
National Economic Accounting
By: Matthew C. Weinzierl and Robert Scherf
Weinzierl, Matthew C., and Robert Scherf. "National Economic Accounting." Harvard Business School Technical Note 719-028, December 2018.
- January 2019
- Editorial
Accounting for Time
By: Ashley Whillans and Hanne Collins
Whillans, Ashley, and Hanne Collins. "Accounting for Time." Harvard Business Review: The Big Idea (January 2019).
- 2010
- Working Paper
The Many Faces of Nonprofit Accountability
By: Alnoor Ebrahim
What does it mean for a nonprofit organization to be accountable? Nonprofit leaders tend to pay attention to accountability once a problem of trust arises—a scandal in the sector or in their own organization, questions from citizens or donors who want to know if their... View Details
Keywords: Corporate Accountability; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Leadership; Mission and Purpose; Performance Evaluation; Nonprofit Organizations; Business Strategy
Ebrahim, Alnoor. "The Many Faces of Nonprofit Accountability." Harvard Business School Working Paper, No. 10-069, February 2010.
- September 2014
- Article
Accounting Standards and International Portfolio Holdings
By: Gwen Yu and Aida Sijamic Wahid
Do differences in countries' accounting standards affect global investment decisions? We explore this question by examining how accounting distance, the difference in the accounting standards used in the investor's and the investee's countries, affects the asset... View Details
Keywords: IFRS; Home Bias; Cross-cultural/cross-border; Information Asymmetry; Mutual Funds; International Relations
Yu, Gwen, and Aida Sijamic Wahid. "Accounting Standards and International Portfolio Holdings." Accounting Review 89, no. 5 (September 2014): 1895–1930. (Winner of American Accounting Association. International Accounting Section. Outstanding Dissertation Award presented by American Accounting Association.)
- 14 Nov 2012
- Research & Ideas
New Agenda for Corporate Accountability Reporting
not clear what exactly corporate accountability reporting is, or how to evaluate its usefulness to different constituencies such as customers, bondholders, shareholders, employees, and communities. It's not clear how it affects managers'... View Details
- August 1983
- Background Note
Balance of Payments: Accounting and Presentation
By: David B. Yoffie
Provides an overview of balance of payments accounting and analytical presentation of balance of payments data. Includes sample transactions to illustrate the application of the basic accounting principles and definitions of the standard balances. View Details
Yoffie, David B. "Balance of Payments: Accounting and Presentation." Harvard Business School Background Note 384-005, August 1983.
- 30 Jun 2013
- News
Accounting rule change undermines US banks
- Web
Accounting & Management - Doctoral
Accounting & Management The doctoral program in Accounting and Management, which falls under the PhD in Business Administration, focuses on understanding the role of information and measurement systems for... View Details
- 03 Mar 2003
- What Do You Think?
Are Conditions Right for the Next Accounting Scandal?
Summing Up Responses to this month's column lead one to conclude that we can expect that more major accounting scandals are in our future. Causes, according to these thoughtful comments, range from the consolidation of the major global... View Details
- October 1992 (Revised October 1993)
- Case
MCI Communications Corporation: National Accounts Program (Condensed)
By: Frank V. Cespedes
Concerns the early stages of a major-account program at MCI, a telecommunications firm seeking to penetrate the corporate-account market. Among the issues are: 1) coordination of field sales efforts with national account selling efforts; 2) sales strategy for major... View Details
Keywords: Accounting; Decision Choices and Conditions; Training; Compensation and Benefits; Management Practices and Processes; Marketing Strategy; Groups and Teams; Sales
Cespedes, Frank V. "MCI Communications Corporation: National Accounts Program (Condensed)." Harvard Business School Case 593-044, October 1992. (Revised October 1993.)
- 2015
- Working Paper
Auditor Lobbying on Accounting Standards
By: Abigail Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). We examine the influence of auditors' lobbying incentives arising from three basic factors: managing expected... View Details
Allen, Abigail, Karthik Ramanna, and Sugata Roychowdhury. "Auditor Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 15-055, December 2014. (Winner of the American Accounting Association Western Conference Best Paper Award.)
- January 15, 2002
- Article
Analyzing Goodwill Transition Accounting
By: David F. Hawkins
Keywords: Goodwill Accounting
Hawkins, David F. "Analyzing Goodwill Transition Accounting." Accounting Bulletin, no. 104 (January 15, 2002).
- November 1999 (Revised June 2011)
- Background Note
Accounting for Foreign Operations
By: David F. Hawkins
Students are required to compute and explain the quality annual earnings per share figures and major differences between managing domestic and global operations. View Details
Keywords: Business Earnings; Financial Statements; International Accounting; Globalized Firms and Management
Hawkins, David F. "Accounting for Foreign Operations." Harvard Business School Background Note 100-024, November 1999. (Revised June 2011.)
- Article
Yesterday's Accounting Undermines Production
By: Robert S. Kaplan
Kaplan, Robert S. "Yesterday's Accounting Undermines Production." Harvard Business Review 62, no. 4 (July–August 1984): 95–101.
- 16 Feb 2022
- News
Holding Business to Account
many others. “These kinds of changes are positive for the company's fundamentals—for its profitability, its long-term success, its consumer and employee loyalty, the brand equity it has built. And if you take a slightly longer-term view, you see that,” she observes.... View Details
- November 1987
- Background Note
The Magic Matrix: Products and Accounts
Describes an interfunctional approach to product mix management and account selection. The approach uses a matrix of products and accounts. Also describes the concepts and implementation of the approach. View Details
Shapiro, Benson P. "The Magic Matrix: Products and Accounts." Harvard Business School Background Note 588-006, November 1987.