Publications

January 2009 (Revised April 2017)
Teaching Note

American Cancer Society: Access to Care

By: Robert Simons

Teaching Note for [109015]. View Details

Keywords: Management Control Systems; Strategy And Execution; Levers Of Control; Non-profit; Non-Governmental Organizations; Nonprofit Organizations

April 2012 (Revised June 2014)
Case

Capitalizing for the Future: HSBC in 2010

By: Anette Mikes and Dominique Hamel

Following the financial crisis of 2007/2008, HSBC CEO Michael Geoghegan saw a fundamental change in global opportunities and risks. With increasing regulation and fierce competition between banks, the Western hemisphere was going to be a tougher place to do business.... View Details

Keywords: Accounting; Competitive Strategy; Control Systems; Finance; Financial Crisis; Banks and Banking; Emerging Markets; Risk Management; Business Strategy; Banking Industry

2021
Working Paper

Science-Based Carbon Emissions Targets

By: David Freiberg, Jody Grewal and George Serafeim

We examine the effect of voluntarily adopting a standard for setting science-based carbon emissions targets on target difficulty and investments to achieve those targets. We find that firms with a track record of setting and achieving ambitious carbon targets are more... View Details

Keywords: Target; Targeting; Target-setting; Target Efficiency; Management Control Systems; Management Accounting; Environment; Environmental And Social Sustainability; Climate Change; Environmental Management; Environmental Accounting; Environmental Sustainability; Management Analysis, Tools, and Techniques

SSRN

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March 2025 (Revised April 2025)
Case

Dominion Voting Systems v. Fox News

By: Vincent Pons, Jesse M. Shapiro, Bharat Anand and Susan Pinckney

The case examines the Dominion Voting Systems and Fox News defamation settlement based upon statements made on air in the aftermath of the 2020 presidential election. View Details

June 2017
Teaching Note

Google to Alphabet: Two Job Opportunities

By: Robert Simons and Jennifer Packard

This is the teaching note for "Google to Alphabet: Two Job Opportunities" HBS No.116-046 The case describes two job postings for positions at Google. The first job posting is for a Software Engineer in the Google Maps unit and the second job posting is for an Account... View Details

Keywords: Strategy And Execution; Span Of Control; Span Of Accountability; Span Of Support; Management Control Systems; Entrepreneurial Gap; Motivation; Job Design; Strategy; Information Technology; Organizational Design; Jobs and Positions; Technology Industry

May 2017
Supplement

ATH Technologies (B)

By: Robert Simons and Jennifer Packard

Supplements the (A) case. Designed as an in-class handout. View Details

Keywords: Strategy And Execution; Management Control Systems; Performance Management; Balancing Innovation And Control; Management Systems; Performance; Health Industry

June 2005
Tutorial

Prematriculation Financial Accounting Tutorial/Module

By: David F. Hawkins, Paul M. Healy and Ratna G. Sarkar

The Financial Accounting course is an introduction to the fundamental concepts of financial accounting in a management context. The course describes the business activities for Global Grocer, a small retail franchise specializing in gourmet foods and specialty kitchen... View Details

Keywords: Accounting; Performance; Financial Statements

May 2017
Supplement

ATH Technologies (D)

By: Robert Simons and Jennifer Packard

Supplements the (A) case. Designed as an on-class handout. View Details

Keywords: Strategy And Execution; Management Control Systems; Performance Management; Balancing Innovation And Control; Health Industry

October 1991 (Revised September 1998)
Case

Maxwell Appliance Controls

By: Robert S. Kaplan

A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details

Keywords: Activity Based Costing and Management; Management Teams; Quality; Performance Improvement; Organizational Culture; Problems and Challenges; Production; Manufacturing Industry

Find at Harvard

December 1999 (Revised September 2004)
Case

Hermes Systems

By: Michael L. Tushman and Daniel Radov

Covers the history of Hermes, a large telecommunications and network equipment company, as it grows from a single business firm to a diversified firm from 1980-95. Examines the use of entrepreneurial subsidiaries for product development and fast growth. Other issues... View Details

Keywords: History; Leadership; Business Subsidiaries; Diversification; Growth Management; Business Growth and Maturation; Business Divisions; Problems and Challenges; Product Development; Technology Industry

July 2002 (Revised August 2003)
Case

EXP Systems

By: Malcolm S. Salter and Alison Berkley Wagonfeld

Discusses selecting investors and avoiding board-level conflicts of interest in start-ups. Using the "term sheet" in third-round financing as a negotiation over future governance and control rights. A rewritten version of an earlier case. View Details

Keywords: Conflict of Interests; Governance Controls; Governing and Advisory Boards; Business Startups; Management Teams

June 2014 (Revised March 2017)
Teaching Note

Agero: Enhancing Capabilities for Customers

By: Robert Simons and Natalie Kindred

This is the teaching note for Agero: Enhancing Capabilities for Customers (HBS No. 113-001) View Details

Keywords: Management Control Systems; Execution; Organization Structure; Diagnostic Control Systems; Interactive Control Systems; Performance Goals; Performance Measurement; Strategy; Organizational Design; Performance Evaluation; Customer Focus and Relationships

Web

Accounting & Management Awards & Honors - Faculty & Research

and Richard S. Ruback. 2000 Robert Simons : Winner of the 2000 Notable Contribution to Management Accounting Literature Award from the Management... View Details

August 1982 (Revised January 1988)
Case

Assuming Control at Altex Aviation (A)

Two young and inexperienced MBAs buy a virtually bankrupt company. They design a decentralized control system organized around profit centers. View Details

Keywords: Restructuring; Entrepreneurship; Management Systems; Air Transportation Industry

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

March 1999 (Revised April 2017)
Teaching Note

Citibank: Performance Evaluation

By: Robert Simons and Antonio Dávila

Teaching Note for (9-198-048). View Details

Keywords: Strategy And Execution; Management Control Systems; Performance Measures; Performance Evaluation; Balanced Scorecard; Banking Industry

May 1992 (Revised January 2000)
Case

Asea Brown Boveri: The ABACUS System

By: Robert L. Simons

Describes the computer-based information system (ABACUS) used to monitor and control business operations in a complex, global company. Describes the technical attributes of the database system, financial reporting requirements, target setting and profit calculations on... View Details

Keywords: Financial Reporting; Profit; Business Growth and Maturation; Analytics and Data Science; Design; Accounting Audits; Growth and Development; Globalized Firms and Management; Complexity; Technology Industry

2013
Working Paper

Managers and Market Capitalism

By: Rebecca Henderson and Karthik Ramanna

In a capitalist system based on free markets, do managers have responsibilities to the system itself? If they do, should these responsibilities shape their behavior when they are engaging in the political process in an attempt to structure the institutions of... View Details

Keywords: Market Design; Economic Systems; Managerial Roles; Government and Politics

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February 2022 (Revised October 2022)
Supplement

Henkel: Building a Winning Culture (D)

By: Robert L. Simons and Carolyn Deller

This three-page case is the third update to Henkel: Building a Winning Culture (A). In this supplement, dated 2021, a new CEO has taken over Henkel and implemented a new strategy. His changes to the original performance management system are presented as a new... View Details

Keywords: Execution; Management Control Systems; Performance Goals; Incentives; Levers Of Control; Strategy; Management Analysis, Tools, and Techniques; Performance Evaluation