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  • All HBS Web  (7,405)
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  • All HBS Web  (7,405)
    • People  (11)
    • News  (2,040)
    • Research  (4,435)
    • Events  (34)
    • Multimedia  (214)
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  • January 1990 (Revised March 1994)
  • Case

Accountants and Business Advisors, Inc.: City Office

Over the past several years both the share of women receiving accounting degrees and the share of women entering public accounting have risen substantially. However, the number of women holding senior positions, such as partner, remains low. This case provides data on... View Details
Keywords: Equality and Inequality; Retention; Gender; Accounting Industry
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Loveman, Gary W. "Accountants and Business Advisors, Inc.: City Office." Harvard Business School Case 490-033, January 1990. (Revised March 1994.)
  • 26 Jul 2020
  • News

DOL’S ESG proposal would hurt retirement accounts

  • March 1982
  • Background Note

Note on Productivity Accounting

By: Robert H. Hayes
Keywords: Accounting
Citation
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Hayes, Robert H. "Note on Productivity Accounting." Harvard Business School Background Note 682-084, March 1982.
  • September 1979 (Revised July 1993)
  • Background Note

Liberal Art of Accounting

By: William J. Bruns Jr. and Julie H. Hertenstein
Keywords: Accounting
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Bruns, William J., Jr., and Julie H. Hertenstein. "Liberal Art of Accounting." Harvard Business School Background Note 180-024, September 1979. (Revised July 1993.)
  • Article

Evolution of Management Accounting

By: Robert S. Kaplan
Keywords: Cost Accounting
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Kaplan, Robert S. "Evolution of Management Accounting." Accounting Review 59, no. 3 (July 1984): 390–418.
  • September 2010 (Revised September 2013)
  • Case

Accounting for the iPhone at Apple Inc.

By: Francois Brochet, Krishna G. Palepu and Lauren Barley
Apple initially recognized revenue associated with its iPhone product using subscription accounting. However, in 2008, the company started providing non-GAAP supplemental numbers where substantially all of the revenue was recognized upfront. Market participants'... View Details
Keywords: Corporate Disclosure; Revenue Recognition; Standards; Technology Industry; United States
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Brochet, Francois, Krishna G. Palepu, and Lauren Barley. "Accounting for the iPhone at Apple Inc." Harvard Business School Case 111-003, September 2010. (Revised September 2013.)
  • February 2007
  • Tutorial

HBS Financial Accounting Tutorial

By: David F. Hawkins and Paul M. Healy
Keywords: Accounting
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"HBS Financial Accounting Tutorial." Harvard Business School Tutorial 107-707, February 2007.
  • May 2005
  • Teaching Note

Pre-matriculation Accounting Tutorial (TN)

By: David F. Hawkins and Paul M. Healy
Keywords: Accounting
Citation
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Hawkins, David F., and Paul M. Healy. "Pre-matriculation Accounting Tutorial (TN)." Harvard Business School Teaching Note 105-074, May 2005.
  • July 1985 (Revised May 1986)
  • Background Note

Lease Accounting and Analysis

By: David F. Hawkins
Keywords: Accounting
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Hawkins, David F. "Lease Accounting and Analysis." Harvard Business School Background Note 186-008, July 1985. (Revised May 1986.)
  • May 1985
  • Background Note

Depreciation Accounting and Analysis

By: David F. Hawkins
Keywords: Accounting
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Hawkins, David F. "Depreciation Accounting and Analysis." Harvard Business School Background Note 185-166, May 1985.
  • January 2022
  • Technical Note

Accounting for Climate Change

By: J. Gunnar Trumbull
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Trumbull, J. Gunnar. "Accounting for Climate Change." Harvard Business School Technical Note 722-046, January 2022.
  • March 2024
  • Module Note

Accounting Standards for the 21st Century

By: Jonas Heese
Over the past two decades, accounting standards have evolved to meet the demands of a rapidly changing business environment. This module note focuses on understanding the impact of these standards on measuring firm performance and financial position in the context of a... View Details
Keywords: Financial Statements; Standards; Performance Evaluation; Change Management
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Heese, Jonas. "Accounting Standards for the 21st Century." Harvard Business School Module Note 124-056, March 2024.
  • November 1992 (Revised April 1993)
  • Background Note

Accounting for Indirect Costs

By: William J. Bruns Jr.
An introduction to processes by which indirect costs are first assigned to cost centers and then assigned to products or services produced. A simple schematic illustrates how expenditures are assigned to service centers or production centers, service centers to... View Details
Keywords: Accounting; Cost
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Bruns, William J., Jr. "Accounting for Indirect Costs." Harvard Business School Background Note 193-070, November 1992. (Revised April 1993.)
  • 07 Oct 2019
  • News

Weighting accounts for impact

  • 16 Jul 2020
  • News

Accounting for Real Change

Ronald Cohen (MBA 1969) Ronald Cohen (MBA 1969) In an opinion piece in the Financial Times, “Crisis Offers a Chance to Rewrite Accounting to Include Impact,” Sir Ronald Cohen (MBA 1969) writes that the global pandemic is creating a new... View Details
  • winter 1990
  • Article

Accounting for Technology Costs

By: Robert S. Kaplan
Keywords: Accounting; Information Technology; Cost
Citation
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Kaplan, Robert S. "Accounting for Technology Costs." Enterprise (winter 1990): 8–12.
  • September 1992
  • Background Note

Accounting for Post-retirement Benefits

By: William J. Bruns Jr., David F. Hawkins and Marc H. Zablatsky
Keywords: Accounting; Compensation and Benefits; Retirement
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Bruns, William J., Jr., David F. Hawkins, and Marc H. Zablatsky. "Accounting for Post-retirement Benefits." Harvard Business School Background Note 193-032, September 1992.
  • Article

Make Online Ads Accountable

By: Jeffrey F. Rayport
Keywords: Technology; Digital Services; Strategy; Internet and the Web; Marketing
Citation
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Rayport, Jeffrey F. "Make Online Ads Accountable." Bloomberg Businessweek (February 16, 2009).
  • August 1983 (Revised March 1986)
  • Background Note

Basic Financial Accounting Concepts

Citation
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Cooper, Robin. "Basic Financial Accounting Concepts." Harvard Business School Background Note 184-021, August 1983. (Revised March 1986.)
  • Link

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