Publications
Publications
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- All HBS Web
(7,557)
- Faculty Publications (1,872)
- October 2023
- Teaching Note
Timnit Gebru: 'SILENCED No More' on AI Bias and The Harms of Large Language Models
By: Tsedal Neeley and Tim Englehart
Teaching Note for HBS Case No. 422-085. Dr. Timnit Gebru—a leading artificial intelligence (AI) computer scientist and co-lead of Google’s Ethical AI team—was messaging with one of her colleagues when she saw the words: “Did you resign?? Megan sent an email saying that... View Details
- October 2023
- Case
Social Finance: Driving Accountability
By: Robin Greenwood, Richard S. Ruback and Robert Ialenti
Social Finance is a Boston-based nonprofit that works at the intersection of finance and policy. It raises, allocates, and manages capital to fund projects in the areas of education, early childhood development, criminal justice, and health. The case explores how... View Details
- October 2023 (Revised April 2024)
- Case
Accounting Red Flags or Red Herrings at Catalent? (A)
By: Joseph Pacelli, ZeSean Ali and Tom Quinn
Fund manager Janet Curie asked for a recommendation about the pharmaceutical company Catalent. The company seemed like a solid investment. However, a pair of research reports issued over the previous two months complicated this narrative. GlassHouse Research, a short... View Details
Keywords: Accounting Audits; Budgets and Budgeting; Earnings Management; Cost Accounting; Fair Value Accounting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Investment; Trust; Business and Shareholder Relations; Accounting Industry; Accounting Industry; United States
- October 2023 (Revised January 2024)
- Case
Ball: EVA Driving the World's Leading Can Manufacturer (A)
By: Jonas Heese and Susan Pinckney
The case describes Ball’s multi decade history of using Economic Value Added to drive decision making and workforce compensation. In 2016, the company acquired Rexam PLC and became the world’s leading metal beverage container company. Consumer demand for varied... View Details
Keywords: Budgets and Budgeting; Cost Accounting; Financial Reporting; Financial Statements; Buildings and Facilities; Green Building; Mergers and Acquisitions; Customer Satisfaction; Decisions; Forecasting and Prediction; Machinery and Machining; Asset Pricing; Corporate Finance; Capital; Cost; Financial Management; Goods and Commodities; Compensation and Benefits; Executive Compensation; Employee Relationship Management; Goals and Objectives; Resource Allocation; Business Strategy; Corporate Strategy; Food and Beverage Industry; United States; Arizona; California; Texas
- October 2023 (Revised January 2024)
- Case
McDonald's Board of Directors (A)
By: Lynn S. Paine and Will Hurwitz
In October 2019, the McDonald’s Corporation board of directors, chaired by Enrique Hernandez, Jr., gathered to learn the results of their outside counsel’s investigation into the conduct of the CEO. On the surface, the iconic fast-food chain was thriving as growing... View Details
Keywords: Board Of Directors; Board Chair; Board Decisions; Business Ethics; Corporate Boards; Fast Food; Franchising; Legal Aspects Of Business; Legal Battle; Legal Settlement; Misconduct; Regulation; Reorganization; Restaurant Industry; Sexual Harassment; Shareholders; Stakeholder Management; Strategy And Execution; Turnaround; Corporate Accountability; Corporate Governance; Culture; Executive Compensation; Leadership; Management; Ethics; Governing and Advisory Boards; Business and Stakeholder Relations; Food and Beverage Industry; Illinois; United States
- October 2023
- Teaching Note
Fermenting Accounting Problems at Vermont Kombucha Corp.
By: Tatiana Sandino and Marshal Herrmann
Teaching Note for HBS Case No. 123-064. View Details
- October 2023
- Technical Note
Governance for the Family Enterprise
By: Christina R. Wing and Vicki Morton
Governance stands as the backbone of any successful organization, providing the structure, transparency, and accountability necessary to guide decisions, ensure efficiency and foster sustainable growth. Its significance takes on a heightened dimension within family... View Details
- October 2023
- Article
Health System Perspective on Cost for Delivering a Decision Aid for Prostate Cancer Using Time-Driven Activity-Based Costing
By: David R. Ho, Robert S. Kaplan, Jonathan Bergman, David F. Penson, Benjamin Waterman, Kristin C. Williams, Jefersson Villatoro, Lorna Kwan and Christopher S. Saigal
Previsit decision aids (DAs) have been shown to improve decisional quality. But the cost to deploy a DA has not been previously estimated. We interviewed or observed relevant personnel at three institutions that had implemented DA programs for men with prostate cancer.... View Details
- October 2023
- Article
Matching Mechanisms for Refugee Resettlement
By: David Delacrétaz, Scott Duke Kominers and Alexander Teytelboym
Current refugee resettlement processes account for neither the preferences of refugees nor the priorities of hosting communities. We introduce a new framework for matching with multidimensional knapsack constraints that captures the (possibly multidimensional) sizes of... View Details
- 2023
- Working Paper
The Customer Journey as a Source of Information
By: Nicolas Padilla, Eva Ascarza and Oded Netzer
In the face of heightened data privacy concerns and diminishing third-party data access,
firms are placing increased emphasis on first-party data (1PD) for marketing decisions.
However, in environments with infrequent purchases, reliance on past purchases 1PD... View Details
- September 2023
- Supplement
CMA CGM: Reducing the Carbon Footprint of Container Shipping
By: Willy Shih
Marine transport is the most cost-effective way to move large volumes over long distances, and container shipping is the backbone of international trade in goods. Yet shipping contributed 3% of worldwide greenhouse gas emissions, and the deep-sea segment, which... View Details
- September 2023
- Case
The Rise and Fall of FTX
In November 2022, Sam Bankman-Fried's multi-billion-dollar crypto exchange, FTX, collapsed, wiping out investors and throwing the crypto industry into disarray. As FTX's founder and CEO, Bankman-Fried developed a reputation for his unerring business sense and... View Details
- September 2023
- Supplement
Icahn Enterprises: Ponzi Scheme or Sound Investment
By: Aiyesha Dey, Jonas Heese and James Weber
Excel Supplement consists of financial statements of Icahn Enterprises and two competitors. View Details
Keywords: Financial Statements
- September 2023
- Supplement
CMA CGM: Reducing the Carbon Footprint of Container Shipping
By: Willy Shih
Marine transport is the most cost-effective way to move large volumes over long distances, and container shipping is the backbone of international trade in goods. Yet shipping contributed 3% of worldwide greenhouse gas emissions, and the deep-sea segment, which... View Details
- September 2023
- Teaching Note
CMA CGM: Reducing the Carbon Footprint of Container Shipping
By: Willy Shih
Teaching Note for HBS Case No. 623-006. Marine transport is the most cost-effective way to move large volumes over long distances, and container shipping is the backbone of international trade in goods. Yet shipping contributed 3% of worldwide greenhouse gas emissions,... View Details
- September 2023
- Module Note
Live Case Exercise for Financial Reporting
By: Tatiana Sandino and Marshal Herrmann
Harvard Business School employs the case method as a cornerstone of its pedagogy, providing students with opportunities to engage in discussions related to difficult or contentious decisions confronted by real-world organizations. In this “live case,” we depart from... View Details
- September 2023
- Supplement
CMA CGM: Reducing the Carbon Footprint of Container Shipping
By: Willy C. Shih
Marine transport is the most cost-effective way to move large volumes over long distances, and container shipping is the backbone of international trade in goods. Yet shipping contributed 3% of worldwide greenhouse gas emissions, and the deep-sea segment, which... View Details
- September–October 2023
- Article
Prospective Evaluation of the Cost of Performing Breast Imaging Examinations Using Time-Driven Activity-Based Costing Method: A Single Center Study
By: Aamir Ali, Jordana Phillips, Damir Ljuboja, Syed S. Shehab, Etta D. Pisano, Robert S. Kaplan and Ammar Sarwar
We use time-driven activity-based costing (TDABC) to measure the cost of performing breast imaging using different modalities: full-field digital mammography (FFDM), digital breast tomosynthesis (DBT), contrast-enhanced mammography (CEM), US and MRI exams, and... View Details
- September 2023
- Article
The Changing Role of Managers
By: Letian Zhang
This study argues that the increase in middle management in recent decades was
accompanied by a major shift in managerial roles. Increased task complexity and a
new management philosophy have reduced the need for direct supervision but generated
a much greater... View Details
- Article
Update on E-liability Accounting
By: Robert Kaplan, Karthik Ramanna and Piyush Jha
Since publication of the original E-liability carbon accounting paper (HBR, Nov 2021), we created the E-liability Institute to help companies, governments, and nonprofits implement the method. The Institute’s mission is to test and validate the method, and develop... View Details