Publications

1990
Chapter

Limitations of Cost Accounting in Advanced Manufacturing Environments

By: Robert S. Kaplan

Keywords: Cost Accounting; Manufacturing Industry

March 1991 (Revised April 1995)
Case

IBP and the U.S. Meat Industry

By: David J. Collis and Nancy Donohue

IBP, the largest U.S. beef and pork processor, is facing deteriorating earnings and undertakes a fundamental strategic review in 1990. Having grown from its founding in 1961 to its current position as a low cost, innovative producer of boxed beef, and more recently... View Details

Keywords: Business or Company Management; Product; Competition; Business Earnings; Geography; Vertical Integration; Corporate Strategy; Food and Beverage Industry; United States

Educators

January 1991
Teaching Note

MCI Communications Corp.: National Accounts Program, Teaching Note

By: Frank V. Cespedes

Keywords: Telecommunications Industry

2007
Working Paper

Mental Accounting and Small Windfalls: Evidence from an Online Grocer

By: Katherine L. Milkman, John Beshears, Todd Rogers and Max H. Bazerman

We study the effect of small windfalls on consumer spending decisions by examining the purchasing behavior of a sample of online grocery shoppers over the course of a year. We compare the purchases customers make when redeeming a $10-off coupon they received from their... View Details

Keywords: Spending; Consumer Behavior; Mathematical Methods; Food and Beverage Industry; Food and Beverage Industry

Read Now

July 2010 (Revised March 2013)
Case

Heidrick & Struggles and Standard Chartered Bank: Managing Global Key Accounts

By: Robert G. Eccles and Kerry Herman

Daren Kemp, a partner at leadership consultancy and executive search firm Heidrick & Struggles, is responsible for the firm's relationship with Standard Chartered Bank (Standard Chartered). Standard Chartered is one of 94 companies in Heidrick's strategic partners... View Details

Keywords: Customer Relationship Management; Service Delivery; Partners and Partnerships; Business Strategy; Consulting Industry; Consulting Industry

Educators

09 Apr 2007
Research & Ideas

Industry Self-Regulation: What’s Working (and What’s Not)?

trillion hedge fund industry to police itself with voluntary standards and codes. Codes of conduct and self-regulation programs are growing in popularity, but are these initiatives just window dressing to appease critics and deter... View Details

Keywords: by Martha Lagace

Research Summary

Complement Distribution on Platforms: Browser Wars from an Industry Perspective

Empirical analysis of diffusion of new technolgoies, such as the browser, accounting for quality and distribution channels. Joint work with Tim Bresnahan. Exploits discrepancies in survey data to examine the role of information and awareness in consumer choice for... View Details

September 1980 (Revised October 1983)
Supplement

AT&T -- Long Lines Department National Account Selling (D)

By: Thomas V. Bonoma and Benson P. Shapiro

Keywords: Marketing; Telecommunications Industry

15 Nov 2018
Book

Can the Global Food Industry Overcome Public Distrust?

JamesBrey Food is the largest segment of the global economy. It is also widely recognized as more critical for human health than any pharmaceutical drug on the planet. But significant changes in the industry are making people lose trust in many institutions involved in... View Details

Keywords: by Sean Silverthorne; Agriculture & Agribusiness

1999
Other Unpublished Work

Value and Reporting in the Insurance Industry

By: Robert G. Eccles Jr. and Michael P. Nelligan

Keywords: Financial Reporting; Insurance Industry

1999
Other Unpublished Work

Value and Reporting in the Banking Industry

By: Robert G. Eccles Jr. and John K. Fletcher

Keywords: Financial Reporting; Banking Industry; Netherlands

November 2009
Article

Is it Fair to Blame Fair Value Accounting for the Financial Crisis?

By: Robert C. Pozen

When the credit markets seized up in 2008, many heaped blame on "mark to market" accounting rules, which require banks to write down their troubled assets to the prices they'd fetch if sold on the open market - at the time, next to nothing. Recording those assets below... View Details

Keywords: Cost Accounting; Fair Value Accounting; Financial Crisis; Assets; Governing Rules, Regulations, and Reforms; Crisis Management; Standards; Banking Industry

June 1986
Teaching Note

Omega Novelty Shop: Economic vs. Accounting Concepts, Teaching Note

By: David F. Hawkins

Keywords: Economics; Accounting; Consumer Products Industry

April 1987
Background Note

Note on Accounting for Property and Casualty Insurance Companies

By: Andre F. Perold

Keywords: Accounting; Insurance; Insurance Industry

24 Apr 2008
Working Paper Summaries

Bank Accounting Standards in Mexico: A Layman’s Guide to Changes 10 Years after the 1995 Bank Crisis

Keywords: by Gustavo A. Del Angel, Stephen Haber & Aldo Musacchio; Banking

February 1978 (Revised September 1986)
Case

AT&T -- Long Lines Department National Account Selling (A)

By: Benson P. Shapiro

Keywords: Marketing; Communication; Strategy; Telecommunications Industry

February 2002 (Revised November 2002)
Case

Activity-Based Management at W.S. Industries (B)

By: V.G. Narayanan and Jeremy Cott

Describes activity-based budgeting at W.S. Industries. Also describes target costing-led product redesign, and product, customer, and order profitability. View Details

Keywords: Activity Based Costing and Management; Operations; Energy Industry; India

Educators

January 2004 (Revised March 2005)
Case

Valuation Ratios in the Restaurant Industry

By: Paul M. Healy and Krishna G. Palepu

Examines factors underlying differences in valuation multiples (price-earnings and price-to-book) across four firms in the restaurant industry. View Details

Keywords: Business Earnings; Valuation; Mathematical Methods; Food and Beverage Industry