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  • All HBS Web  (4,636)
    • People  (6)
    • News  (723)
    • Research  (3,428)
    • Events  (45)
    • Multimedia  (17)
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  • November 1990 (Revised January 1991)
  • Background Note

Rethinking the Role of Systems in Controlling Strategy

By: Robert L. Simons
Keywords: System; Strategy
Citation
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Simons, Robert L. "Rethinking the Role of Systems in Controlling Strategy." Harvard Business School Background Note 191-091, November 1990. (Revised January 1991.)
  • 1986
  • Chapter

Firm and Market Interfaces of Profit Center Control

By: Robert G. Eccles Jr. and Harrison C. White
Keywords: Profit; Markets
Citation
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Eccles, Robert G., Jr., and Harrison C. White. "Firm and Market Interfaces of Profit Center Control." In Approaches to Social Theory, edited by Siegwart Lindenberg, James S. Coleman, and Stefan Nowak, 203–227. Russell Sage Foundation, 1986.
  • 13 Oct 2010
  • Working Paper Summaries

Employee Selection as a Control System

Keywords: by Dennis Campbell; Banking
  • March 2019
  • Article

Antitrust as Speech Control

By: Hillary Greene and Dennis Yao
Antitrust law, at times, dictates who, when, and about what people can and cannot speak. It would seem then that the First Amendment might have something to say about those constraints. And it does, though perhaps less directly and to a lesser degree than one might... View Details
Keywords: Antitrust Law; First Amendment; Spoken Communication; Laws and Statutes
Citation
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Greene, Hillary, and Dennis Yao. "Antitrust as Speech Control." William & Mary Law Review 60, no. 4 (March 2019): 1215–1267.
  • September 1969 (Revised June 1976)
  • Case

Control Data Corp. (D)

Set in 1965, at a time when the company's mix of "sales" was shifting increasingly to customer leasing of its computers, the student is asked to evaluate possible revisions in the policies for depreciating the cost of a leased computer. View Details
Keywords: Accounting; Leasing
Citation
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Vancil, Richard F. "Control Data Corp. (D)." Harvard Business School Case 170-036, September 1969. (Revised June 1976.)
  • TeachingInterests

Financial Reporting and Control

By: Paul M. Healy
Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective... View Details
  • TeachingInterests

Financial Reporting and Control

Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective... View Details
  • Research Summary

Management Control Systems in Multiunit Companies

By: Tatiana Sandino

Professor Sandino conducts research on early-stage multiunit companies that introduce management control systems to help maintain operations, as well as company culture, as they grow, but also to enable adaptation to the different markets that they serve. Building... View Details

  • December 2015
  • Article

Control the Negotiation Before It Begins

By: Deepak Malhotra
Countless books and articles offer advice on avoiding missteps at the bargaining table. But some of the costliest mistakes take place before negotiators sit down to discuss the substance of the deal. That's because they often take for granted that if they bring a lot... View Details
Keywords: Negotiation Preparation
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Malhotra, Deepak. "Control the Negotiation Before It Begins." Harvard Business Review 93, no. 12 (December 2015): 66–72.
  • March 2018
  • Supplement

China Vanke: Battle for Control (D)

By: Lynn S. Paine, Charles C.Y. Wang, Dawn H. Lau and Anthony K. Woo
In the battle for control over China Vanke, the Chinese securities regulator steps in to censure Vanke and Baoneng for acting against the interests of the market and minority shareholders. The Chinese insurance regulator also finds Baoneng to be in violation of... View Details
Keywords: Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Business and Shareholder Relations; Conflict and Resolution; Real Estate Industry; China
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Paine, Lynn S., Charles C.Y. Wang, Dawn H. Lau, and Anthony K. Woo. "China Vanke: Battle for Control (D)." Harvard Business School Supplement 318-120, March 2018.
  • April 2023
  • Article

Control and Fairness: What Determines Elected Local Leaders’ Support for Hosting Refugees in Their Community?

By: Kristin Fabbe, Eleni Kyrkopoulou, Konstantinos Matakos and Aslı Unan
When it comes to successful refugee reception, the local level matters. Research overwhelmingly examines host communities’ attitudes, but endorsement from local politicians is equally important to resolving conflicts and facilitating harmonious interaction. Yet the... View Details
Keywords: Values; Control; Refugee Resettlement; Local Elites; Contact; Fair-share; Conjoint Experiment; Refugees; Attitudes
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Fabbe, Kristin, Eleni Kyrkopoulou, Konstantinos Matakos, and Aslı Unan. "Control and Fairness: What Determines Elected Local Leaders’ Support for Hosting Refugees in Their Community?" Journal of Politics 85, no. 2 (April 2023): 778–783.
  • April 7, 2017
  • Article

Signs You’re Losing Control of Your Family Business

By: Josh Baron and Rob Lachenauer
These red flags signal the need to reassert authority. View Details
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Baron, Josh, and Rob Lachenauer. "Signs You’re Losing Control of Your Family Business." Harvard Business Review (website) (April 7, 2017).
  • November 1983 (Revised June 1994)
  • Case

Controls at the Sands Hotel and Casino

Describes the controls used in the casino over the blackjack game and cash stocks, and movements of cash. Also describes the results measures available in the casino and their limitations for control purposes. View Details
Keywords: Management Systems; Accounting; Entertainment and Recreation Industry; United States
Citation
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Merchant, Kenneth A. "Controls at the Sands Hotel and Casino." Harvard Business School Case 184-048, November 1983. (Revised June 1994.)
  • 2006
  • Other Unpublished Work

Does Banks' Corporate Control Benefit Firms? Evidence from US Banks' Control over Firms' Voting Rights

By: Joao A.C. Santos and Kristin Wilson
In this paper we examine the importance of banks' corporate control over their borrowers by investigating the loan pricing effect of banks' voting stakes in borrowers. We exploit the fact that banks may hold shares of firms in a fiduciary capacity to identify a clean... View Details
Keywords: Voting; Corporate Governance; Commercial Banking; Banking Industry; United States
Citation
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Santos, Joao A.C., and Kristin Wilson. "Does Banks' Corporate Control Benefit Firms? Evidence from US Banks' Control over Firms' Voting Rights." American Finance Association, 2006.
  • Research Summary

Does Banks' Corporate Control Benefit Firms?

In this paper we examine the importance of banks' corporate control by investigating the loan policy pricing effect of banks' voting stakes on their borrowers. A sample of loans taken out over the 2000-2003 time period shows that banks charge lower rates on... View Details
  • 22 Jan 2001
  • Research & Ideas

Control Your Inventory in a World of Lean Retailing

Manufacturers generally classify products in terms of broad product lines, developing a single marketing strategy and production plan for each line. That makes sense for marketing, but it's a mistake for production. Different SKUs... View Details
Keywords: by Frederick H. Abernathy, John T. Dunlop, Janice H. Hammond & David Weil; Consumer Products
  • 2010
  • Working Paper

Employee Selection as a Control System

By: Dennis Campbell
Theories from the economics, management control, and organizational behavior literatures predict that when it is difficult to align incentives by contracting on output, aligning preferences via employee selection may provide a useful alternative. This study... View Details
Keywords: Accounting; Decision Making; Governance Controls; Employees; Selection and Staffing; Management Systems; Financial Services Industry
Citation
Related
Campbell, Dennis. "Employee Selection as a Control System." Harvard Business School Working Paper, No. 11-021, August 2010. (Revised September 2010, April 2012.)
  • Awards

American Accounting Association. Management Accounting Section. Dissertation Award

By: Tatiana Sandino
Won the 2005 Outstanding Doctoral Dissertation Award from the Management Accounting Section of the American Accounting Association for "Introducing the First Management Control Systems: Evidence from the Retail Sector." View Details
  • 2008
  • Working Paper

Performance and Control across Multiple Markets

By: Tatiana Sandino, Dennis Campbell and Shelby Yu
Chain organizations typically operate units across different types of markets, with significantly diverging customer bases. Such market-type dispersion potentially influences performance through two channels: it makes performance a noisier indicator of store manager... View Details
Keywords: Governance Controls; Organizational Design; Markets; Franchise Ownership; Performance; Retail Industry
Citation
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Sandino, Tatiana, Dennis Campbell, and Shelby Yu. "Performance and Control across Multiple Markets." American Accounting Association Financial Accounting and Reporting Section Paper, January 2008.
  • November–December 2000
  • Article

Control Your Inventory in a World of Lean Retailing

By: F.H. Abernathy, J.T. Dunlop, J. Hammond and D. Weil
Keywords: Assets; Sales
Citation
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Abernathy, F.H., J.T. Dunlop, J. Hammond, and D. Weil. "Control Your Inventory in a World of Lean Retailing." Harvard Business Review 78, no. 6 (November–December 2000): 169–176.
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