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Show Results For
- All HBS Web
(7,405)
- People (11)
- News (2,040)
- Research (4,435)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,373)
- 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
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
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
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
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
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
- May 2005
- Teaching Note
Pre-matriculation Accounting Tutorial (TN)
By: David F. Hawkins and Paul M. Healy
Keywords: Accounting
- July 1985 (Revised May 1986)
- Background Note
Lease Accounting and Analysis
By: David F. Hawkins
Keywords: Accounting
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
Hawkins, David F. "Depreciation Accounting and Analysis." Harvard Business School Background Note 185-166, May 1985.
- January 2022
- Technical Note
Accounting for Climate Change
- 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
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
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
- September 1992
- Background Note
Accounting for Post-retirement Benefits
By: William J. Bruns Jr., David F. Hawkins and Marc H. Zablatsky
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
Rayport, Jeffrey F. "Make Online Ads Accountable." Bloomberg Businessweek (February 16, 2009).
- August 1983 (Revised March 1986)
- Background Note
Basic Financial Accounting Concepts
Cooper, Robin. "Basic Financial Accounting Concepts." Harvard Business School Background Note 184-021, August 1983. (Revised March 1986.)