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  • September 2005 (Revised July 2006)
  • Case

Accounting for Pensions and Employee Benefits at Ford and Toyota

Uses Ford's and Toyota's financial statements to familiarize students with the information provided in pension footnotes. Allows students to combine that information with other financial statement information to create a greater understanding of the costs of each... View Details
Keywords: Accounting; Compensation and Benefits; Auto Industry
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Miller, Gregory S., Douglas Skinner, and Laura Donohue. "Accounting for Pensions and Employee Benefits at Ford and Toyota." Harvard Business School Case 106-021, September 2005. (Revised July 2006.)
  • 30 Mar 2025
  • Video

FastLine: Runner-Up Prize Winner, Alumni Track, 2025 New Venture Competition

  • spring 1991
  • Article

Breaking the Cycle of Failure in Services

By: Leonard A. Schlesinger and James Heskett
Most managers recognize that good service is a direct result of having effective, productive people in customer contact positions. However, most service companies perpetuate a cycle of failure by tolerating high turnover and expecting employee dissatisfaction. This... View Details
Keywords: Goals and Objectives; Service Delivery; Success; Failure; Management Skills; Service Industry
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Schlesinger, Leonard A., and James Heskett. "Breaking the Cycle of Failure in Services." MIT Sloan Management Review 32, no. 3 (spring 1991): 17–28.
  • 02 Aug 2016
  • First Look

August 2, 2016

households. The quality of the liquidity services provided by bank liabilities depends on their safety in case of default. Commercial bank debt is fully insured and thus provides full liquidity. However, commercial banks do not internalize the social View Details
Keywords: Sean Silverthorne
  • September 1991
  • Case

All American Pipeline

By: Timothy A. Luehrman
Goodyear is nearing its first major capital commitments for the largest investment project in its history, the All American Pipeline. The pipeline will transport heavy crude oil from California to Texas. It is the centerpiece of a major program by Goodyear to diversify... View Details
Keywords: Capital; Financial Strategy; Business Startups; Diversification; Valuation; Standards; Supply Chain; Resource Allocation; Cash Flow; Mining Industry; California; Texas
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Luehrman, Timothy A. "All American Pipeline." Harvard Business School Case 292-040, September 1991.
  • June 2021
  • Article

Developing a Value Framework: Utilizing Administrative Data to Assess an Enhanced Care Initiative

By: Casey J. Allen, Jarrod S. Eska, Nikhil G. Thaker, Thomas W. Feeley, Robert S. Kaplan, Ryan W. Huey, Ching-Wei D. Tzeng, Jeffrey E. Lee, Steven J. Frank, Thomas A. Aloia, Vijaya Gottumukkala and Matthew H.G. Katz
We used national administrative data to assess multiple domains of value associated with enhanced recovery pathways for patients undergoing pancreatic surgery. Value metrics included in-hospital mortality, complication rates, length of stay (LOS), 30-day readmission... View Details
Keywords: Value-based Health Care; Health Care and Treatment; Analytics and Data Science; Outcome or Result; Measurement and Metrics; Performance Improvement
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Allen, Casey J., Jarrod S. Eska, Nikhil G. Thaker, Thomas W. Feeley, Robert S. Kaplan, Ryan W. Huey, Ching-Wei D. Tzeng, Jeffrey E. Lee, Steven J. Frank, Thomas A. Aloia, Vijaya Gottumukkala, and Matthew H.G. Katz. "Developing a Value Framework: Utilizing Administrative Data to Assess an Enhanced Care Initiative." Journal of Surgical Research 262 (June 2021): 115–120.
  • January 2013 (Revised March 2016)
  • Case

The Private Company Council

By: Karthik Ramanna and Luis M. Viceira
Financial Accounting Foundation chairman Jack Brennan is under pressure from private-company interests to set up a new body—the Private Company Council—to determine separate GAAP for private companies. PCC advocates—including the US Chamber of Commerce—argue that... View Details
Keywords: FASB; Lobbying; Political Economy; Accounting; Government and Politics; Leadership; Financial Markets; Accounting Industry; Financial Services Industry; Public Administration Industry
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Ramanna, Karthik, and Luis M. Viceira. "The Private Company Council." Harvard Business School Case 113-045, January 2013. (Revised March 2016.)
  • January 2006
  • Tutorial

Cost-Volume Profit Models

By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
Covers fixed, variable, and semivariable costs and their role in building and interpreting cost-volume-profit models. Introduces the cost-volume and contribution-volume-profit models and identifies some of their uses and limitations. Teaches how to use the... View Details
Keywords: Volume; Cost; Profit; Mathematical Methods
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"Cost-Volume Profit Models." Harvard Business School Tutorial 105-705, January 2006.
  • Article

Corporate Social Responsibility and Access to Finance

By: Beiting Cheng, Ioannis Ioannou and George Serafeim
In this paper, we investigate whether superior performance on corporate social responsibility (CSR) strategies leads to better access to finance. We hypothesize that better access to finance can be attributed to a) reduced agency costs due to enhanced stakeholder... View Details
Keywords: Corporate Social Responsibility; Sustainability; Capital Constraints; ESG (Environmental, Social, Governance) Performance; Stakeholder Engagement; Disclosure; Corporate Disclosure; Corporate Social Responsibility and Impact; Environmental Sustainability; Capital
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Cheng, Beiting, Ioannis Ioannou, and George Serafeim. "Corporate Social Responsibility and Access to Finance." Strategic Management Journal 35, no. 1 (January 2014): 1–23.
  • August 2021 (Revised November 2023)
  • Teaching Note

Coats: Supply Chain Challenges

By: Willy C. Shih
Teaching Note for HBS Case No. 621-115.
Faced with continuing cost pressure, should Coats, the world's largest thread maker, relocate some of its make-to-stock manufacturing to an ultra-low-cost region while leaving make-to-order demand close to customers? View Details
Keywords: Inventory Management; Supply Chain; Inventory; Supply Chain Management; Operations; Apparel and Accessories Industry; Asia
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Shih, Willy C. "Coats: Supply Chain Challenges." Harvard Business School Teaching Note 622-034, August 2021. (Revised November 2023.)
  • December 1992
  • Exercise

Negotiation Exercise on Tradeable Pollution Allowances: Group C, Utility #2

By: Willis M. Emmons III
Describes the position of Utility #2 in negotiating Group C with respect to 1) its SO emissions reduction requirements; 2) the costs of its alternative compliance strategies; and 3) the nature of its state regulatory environment. View Details
Keywords: Negotiation; Pollutants; Corporate Social Responsibility and Impact; Governance Compliance; Utilities Industry
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Emmons, Willis M., III. "Negotiation Exercise on Tradeable Pollution Allowances: Group C, Utility #2." Harvard Business School Exercise 793-082, December 1992.
  • December 1992
  • Exercise

Negotiation Exercise on Tradeable Pollution Allowances: Group C, Utility #1

By: Willis M. Emmons III
Describes the position of Utility #1 in negotiating Group C with respect to 1) its SO emissions reduction requirements; 2) the costs of its alternative compliance strategies; and 3) the nature of its state regulatory environment. View Details
Keywords: Negotiation; Pollutants; Corporate Social Responsibility and Impact; Governance Compliance; Utilities Industry
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Emmons, Willis M., III. "Negotiation Exercise on Tradeable Pollution Allowances: Group C, Utility #1." Harvard Business School Exercise 793-081, December 1992.
  • December 1992
  • Exercise

Negotiation Exercise on Tradeable Pollution Allowances: Group B, Utility #4

By: Willis M. Emmons III
Describes the position of Utility #4 in negotiating Group B with respect to 1) its SO emissions reduction requirements; 2) the costs of its alternative compliance strategies; and 3) the nature of its state regulatory environment. View Details
Keywords: Negotiation; Pollutants; Corporate Social Responsibility and Impact; Governance Compliance; Utilities Industry
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Emmons, Willis M., III. "Negotiation Exercise on Tradeable Pollution Allowances: Group B, Utility #4." Harvard Business School Exercise 793-080, December 1992.
  • December 1992
  • Exercise

Negotiation Exercise on Tradeable Pollution Allowances: Group B, Utility #1

By: Willis M. Emmons III
Describes the position of Utility #1 in negotiating Group B with respect to 1) its SO emissions reduction requirements; 2) the costs of its alternative compliance strategies; and 3) the nature of its state regulatory environment. View Details
Keywords: Decision Choices and Conditions; Governance Compliance; Governing Rules, Regulations, and Reforms; Government Legislation; Negotiation; Pollutants; Strategy; Utilities Industry
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Emmons, Willis M., III. "Negotiation Exercise on Tradeable Pollution Allowances: Group B, Utility #1." Harvard Business School Exercise 793-077, December 1992.
  • December 1992
  • Exercise

Negotiation Exercise on Tradeable Pollution Allowances: Group A, Utility #4

By: Willis M. Emmons III
Describes the position of Utility #4 in negotiating Group A with respect to 1) its SO emissions reduction requirements; 2) the costs of its alternative compliance strategies; and 3) the nature of its state regulatory environment. View Details
Keywords: Negotiation; Pollutants; Corporate Social Responsibility and Impact; Governance Compliance; Utilities Industry
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Emmons, Willis M., III. "Negotiation Exercise on Tradeable Pollution Allowances: Group A, Utility #4." Harvard Business School Exercise 793-076, December 1992.
  • March 2018 (Revised July 2018)
  • Case

Whole Foods Under Amazon

By: Dennis Campbell, Tatiana Sandino, James Barnett and Christine Snively
In August 2017, Amazon acquired Whole Foods Market for $13.7 billion. Whole Foods was struggling with high costs and faced growing competition from traditional supermarkets offering more organic products. Prior to the acquisition, Whole Foods began rolling out a new... View Details
Keywords: Performance Efficiency; Performance Improvement; Employee Relationship Management; Acquisition; Change Management; Food and Beverage Industry; Retail Industry
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Campbell, Dennis, Tatiana Sandino, James Barnett, and Christine Snively. "Whole Foods Under Amazon." Harvard Business School Case 118-074, March 2018. (Revised July 2018.)
  • Article

Management Accounting and Control: Lessons for and from the World's Tiniest Businesses

By: Srikant M. Datar, Marc J. Epstein and Kristi Yuthas
The article discusses skills microentrepreneurs need to manage and expand their businesses. After interviewing hundreds of microfinance clients around the globe, the authors were able to identify five tools drawn from management accounting where improved knowledge... View Details
Keywords: Governance Controls; Expansion; Business or Company Management; Microfinance; Cost Management; Risk Management; Budgets and Budgeting; Accounting; Opportunities
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Datar, Srikant M., Marc J. Epstein, and Kristi Yuthas. "Management Accounting and Control: Lessons for and from the World's Tiniest Businesses." Strategic Finance 91, no. 5 (November 2009).
  • 30 Jan 2018
  • News

The erosion of worker compensation

  • August 2, 2016
  • Article

Uncalculating Cooperation Is Used to Signal Trustworthiness

By: Jillian J. Jordan, Moshe Hoffman, Martin A. Nowak and David G. Rand
Humans frequently cooperate without carefully weighing the costs and benefits. As a result, people may wind up cooperating when it is not worthwhile to do so. Why risk making costly mistakes? Here, we present experimental evidence that reputation concerns provide an... View Details
Keywords: Social Evaluation; Experimental Economics; Moral Psychology; Cooperation; Reputation; Decision Making
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Jordan, Jillian J., Moshe Hoffman, Martin A. Nowak, and David G. Rand. "Uncalculating Cooperation Is Used to Signal Trustworthiness." Proceedings of the National Academy of Sciences 113, no. 31 (August 2, 2016): 8658–8663.
  • November 2006 (Revised August 2008)
  • Case

Lincoln Electric

By: Jordan I. Siegel
The case describes Lincoln Electric's business strategy and incentive system, and it discusses the global strategy choices that the company faces going forward. Lincoln Electric is deciding whether a strong push into India should be the next step in the company's... View Details
Keywords: Global Strategy; Globalized Firms and Management; Growth and Development Strategy; Business Strategy; Expansion; India
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Siegel, Jordan I. "Lincoln Electric." Harvard Business School Case 707-445, November 2006. (Revised August 2008.)
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