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Show Results For
- All HBS Web
(5,484)
- People (3)
- News (1,109)
- Research (3,229)
- Events (47)
- Multimedia (49)
- Faculty Publications (1,826)
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- 2013
- Working Paper
The Auditing Oligopoly and Lobbying on Accounting Standards
By: Abigail M. Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how the tightening of the U.S. auditing oligopoly over the last twenty-five years—from the Big 8 to the Big 6, the Big 5, and, then, the Big 4—has affected the incentives of the Big N, as manifest in their lobbying preferences on accounting standards. We... View Details
Allen, Abigail M., Karthik Ramanna, and Sugata Roychowdhury. "The Auditing Oligopoly and Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 13-054, December 2012. (Revised August 2013.)
- May 2013
- Conference Presentation
Which Suppliers Better Adhere to International Labor Standards? Evidence from Codes of Conduct Audits
- September 2006
- Article
A Model of Forum Shopping, with Special Reference to Standard Setting Organizations
By: Josh Lerner and Jean Tirole
Lerner, Josh, and Jean Tirole. "A Model of Forum Shopping, with Special Reference to Standard Setting Organizations." American Economic Review 96, no. 4 (September 2006): 1091–1113. (Earlier versions distributed as National Bureau of Economic Research Working Paper No. 10664.)
- April 2013
- Article
The International Politics of IFRS Harmonization
By: Karthik Ramanna
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS... View Details
Keywords: Accounting Standards; IASB; IFRS; Politics; International Accounting; Globalization; Standards; Corporate Governance; Canada; China; India
Ramanna, Karthik. "The International Politics of IFRS Harmonization." Accounting, Economics and Law 3, no. 2 (April 2013): 1–46. (Published in a dedicated issue of the journal together with four discussions, including two by the chairpersons of the national accounting standards bodies of France and Japan.)
- August 2001
- Background Note
Work Methods Design: Note on Time Standards
By: H. Kent Bowen
Looks at production design. Helps students observe and work with procedures and consider cost reduction ideas using a view of methods improvement. View Details
- 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; Employment Industry
Eccles, Robert G., and Kerry Herman. "Heidrick & Struggles and Standard Chartered Bank: Managing Global Key Accounts." Harvard Business School Case 411-011, July 2010. (Revised March 2013.)
- November 1993 (Revised May 1994)
- Supplement
Dow Corning Corporation: Business Conduct and Global Values (A), Supplement
By: Lynn S. Paine
Describes the 1988 amendments to the Foreign Corrupt Practices Act of 1977. View Details
Paine, Lynn S. "Dow Corning Corporation: Business Conduct and Global Values (A), Supplement." Harvard Business School Supplement 394-068, November 1993. (Revised May 1994.)
- March 2011 (Revised January 2015)
- Teaching Note
The IASB at a Crossroads: The Future of International Financial Reporting Standards
By: Karthik Ramanna
Teaching Note for 111084 and 113089. View Details
- February 2024
- Case
Does “Matter” Matter? Amazon and Open Standards in the Smart Home Industry
By: Frank Nagle
In early 2023, the smart home industry stood at a pivotal juncture. The recent launch of “Matter” version 1.0, an ambitious interoperability standard developed by the Connectivity Standards Alliance (CSA), promised to unify a fragmented market plagued by incompatible... View Details
Nagle, Frank. "Does “Matter” Matter? Amazon and Open Standards in the Smart Home Industry." Harvard Business School Case 724-431, February 2024.
- September 1987
- Background Note
Basic Issues in the Process of Formulating Strategy, Setting Goals, and Managing Standards of Performance
By: James L. Heskett
Heskett, James L. "Basic Issues in the Process of Formulating Strategy, Setting Goals, and Managing Standards of Performance." Harvard Business School Background Note 388-036, September 1987.
- May 5, 1999
- Article
International Accounting Standards Committee's Core Set of Standards: Reviewed and US GAAP Contrasted
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards Committee's Core Set of Standards: Reviewed and US GAAP Contrasted." Accounting Bulletin, no. 81 (May 5, 1999).
- 2017
- Supplement
Uncommon Schools (B): Seeking Excellence at Scale through Standardized Practice
By: John J-H Kim and Sarah McAra
The (B) case provides an update to the (A) case by illustrating how charter school management organization Uncommon Schools responded to the disparity in its students’ 2013 standardized test results. In 2015, CEO Brett Peiser and his management team decided to align... View Details
Keywords: Charter Schools; Nonprofit Organizations; Strategy; Teaching; Talent And Talent Management; Innovation; Education; Early Childhood Education; Middle School Education; Organizational Structure; Performance Consistency; Growth and Development Strategy; Innovation and Invention; Education Industry
Kim, John J-H, and Sarah McAra. "Uncommon Schools (B): Seeking Excellence at Scale through Standardized Practice." Harvard Business Publishing Supplement, 2017. (Case No. PEL-080.)
- January 2005 (Revised October 2005)
- Case
Private Capital and Public Policy: Standard & Poor's Sovereign Credit Ratings
By: Rawi E. Abdelal and Christopher Bruner
Describes Standard & Poor's sovereign credit ratings business. Provides background on the history of credit ratings agencies, the meaning of credit ratings, the expansion of the sovereign ratings business over recent decades, and the market for credit ratings. Also,... View Details
Keywords: Sovereign Finance; History; Policy; Business and Government Relations; International Finance; Country; Globalized Economies and Regions; Decision Choices and Conditions; Capital Markets; Debates; Financial Services Industry; United States
Abdelal, Rawi E., and Christopher Bruner. "Private Capital and Public Policy: Standard & Poor's Sovereign Credit Ratings." Harvard Business School Case 705-026, January 2005. (Revised October 2005.)
- August 2003
- Case
Mercury Computer Systems: The Evolution from Integrated Technology to Open Standard
By: Rebecca Henderson and Nancy Confrey
For 20 years, Mercury Computer Systems has thrived, providing products and services that support ultrafast processing of real time data. Now Jay Bertelli, the CEO, faces a critical question: How can the firm compete once the standards on which its products are based... View Details
Keywords: Analytics and Data Science; Open Source Distribution; Strategic Planning; Competitive Strategy; Competitive Advantage; Information Technology; Information Technology Industry
Henderson, Rebecca, and Nancy Confrey. "Mercury Computer Systems: The Evolution from Integrated Technology to Open Standard." Harvard Business School Case 704-424, August 2003.
- December 1999
- Article
A Review of the Earnings Management Literature and its Implications for Standard Setting
By: Paul M. Healy and James Wahlen
Healy, Paul M., and James Wahlen. "A Review of the Earnings Management Literature and its Implications for Standard Setting." Accounting Horizons (December 1999).
- 2012
- Working Paper
The International Politics of IFRS Harmonization
By: Karthik Ramanna
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS... View Details
Keywords: Accounting Standards; Globalization; IASB; IFRS; Politics; Financial Reporting; International Accounting; Global Strategy; Corporate Governance; Policy; Government and Politics; Standards; China; India; Canada
Ramanna, Karthik. "The International Politics of IFRS Harmonization." Harvard Business School Working Paper, No. 11-132, June 2011. (Revised August 2011, March 2012, August 2012, October 2012. Forthcoming in Accounting, Economics & Law.)
- December 2005
- Article
The Strategic use of Decentralized Institutions: Exploring Certification with the ISO 14001 Management Standard
King, Andrew A., Ann Terlaak, and Michael J. Lenox. "The Strategic use of Decentralized Institutions: Exploring Certification with the ISO 14001 Management Standard." Academy of Management Journal 48, no. 6 (December 2005): 1091–1106.
- 2016
- Working Paper
Standardized Color in the Food Industry: The Co-Creation of the Food Coloring Business in the United States, 1870–1940
By: Ai Hisano
This working paper examines how, starting in the 1870s, food manufacturers in the United States began to use standardized color, achieved by synthetic dyes, as part of their marketing strategies. Food manufacturers along with dye makers and regulators co-created the... View Details
Keywords: Food; Supply and Industry; Manufacturing Industry; Food and Beverage Industry; United States
Hisano, Ai. "Standardized Color in the Food Industry: The Co-Creation of the Food Coloring Business in the United States, 1870–1940." Harvard Business School Working Paper, No. 17-037, October 2016.
- Article
Economics at the FTC: Physician Acquisitions, Standard Essential Patents, and Accuracy of Credit Reporting
By: Julie Carlson, Leemore S. Dafny, Beth Freeborn, Pauline Ippolito and Brett Wendling
Carlson, Julie, Leemore S. Dafny, Beth Freeborn, Pauline Ippolito, and Brett Wendling. "Economics at the FTC: Physician Acquisitions, Standard Essential Patents, and Accuracy of Credit Reporting." Review of Industrial Organization 43, no. 4 (December 2013): 303–326.