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- Faculty Publications (176)
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- All HBS Web (742)
- Faculty Publications (176)
- March 2005 (Revised March 2006)
- Background Note
Activity-Based Costing and Capacity
By: Robert S. Kaplan
Discusses the use of budgeted rather than historical data in an activity-based costing (ABC) model and argues for calculating rates using practical capacity, not actual utilization. An ABC model need not be limited to analysis of historical data. When cost driver rates... View Details
Kaplan, Robert S. "Activity-Based Costing and Capacity." Harvard Business School Background Note 105-059, March 2005. (Revised March 2006.)
- 19 Nov 2024
- HBS Seminar
Christian Terwiesch, Wharton
- 2021
- Working Paper
The Changing Role of Business in Society
Business interaction with the U.S. government, historically based on securing industry or company special interests at the expense of the public good, has enabled and furthered government dysfunction. Gridlock within the American political system has precluded the... View Details
Keywords: Politics; Shared Value; Social Progress Index; Competitiveness; Walmart; BlackRock; ESG (Environmental, Social, Governance) Performance; ESG; Transparency; Campaign Contributions; Campaign Finance; Lobbying; Revolving Door; Political Ideology; Political Parties; Political Partisanship; Government And Business; Government Innovation; Elections; Democracy; Capitalism; Stakeholder Capitalism; Shareholder Engagement; Competition; Strategy; Government and Politics; Society; Social Issues; Human Needs; Wealth and Poverty; Business and Community Relations; Business and Government Relations; Corporate Accountability; Financial Services Industry; Banking Industry; United States
Porter, Michael E. "The Changing Role of Business in Society." Working Paper, July 2021.
- 07 Mar 2016
- HBS Seminar
Scott Stern, MIT Sloan School of Management
- November 1985 (Revised August 1997)
- Case
Harnischfeger Corp.
Presents an analysis of Harnischfeger's quality of earnings, and the investment potential of the company's stock in light of the company's turnaround strategy. View Details
Keywords: Financial Condition; Revenue; Stock Shares; Profit; Economic Growth; Financial Reporting; Growth and Development; Growth and Development Strategy; Safety; Utilities Industry
Palepu, Krishna G. "Harnischfeger Corp." Harvard Business School Case 186-160, November 1985. (Revised August 1997.)
- 2008
- Working Paper
Market Reaction to the Adoption of IFRS in Europe
By: Christopher S. Armstrong, Mary E. Barth, Alan D. Jagolinzer and Edward J. Riedl
This study examines the European stock market reaction to sixteen events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone towards financial reporting convergence yet... View Details
Keywords: Financial Reporting; International Accounting; Financial Markets; Code Law; Standards; Adoption; Europe
Armstrong, Christopher S., Mary E. Barth, Alan D. Jagolinzer, and Edward J. Riedl. "Market Reaction to the Adoption of IFRS in Europe." Harvard Business School Working Paper, No. 09-032, September 2008.
- November 2018 (Revised April 2019)
- Case
Zespri Grows
By: David E. Bell and Natalie Kindred
Controlling about a third of global kiwifruit exports by volume and nearly half by value in 2018, Zespri was a grower-owned “corporatized cooperative” with the exclusive right to export New Zealand-grown kiwifruit (except to Australia). Zespri did not grow fruit but... View Details
Keywords: Agribusiness; Kiwi; Kiwifruit; Agriculture; Global Supply Chain; Branding; Produce; Coordinated Industry Structure; Industry Coordination; Countercyclical Supply; New Product Development; Product Strategy; Differentiation; Food; Quality; Trade; Brands and Branding; Marketing; Strategy; Global Strategy; Change Management; Organizational Change and Adaptation; Globalization; Globalized Firms and Management; Competitive Strategy; Resource Allocation; Product Development; Agriculture and Agribusiness Industry; Consumer Products Industry; Food and Beverage Industry; New Zealand
Bell, David E., and Natalie Kindred. "Zespri Grows." Harvard Business School Case 519-047, November 2018. (Revised April 2019.)
- 09 Apr 2007
- Research & Ideas
Industry Self-Regulation: What’s Working (and What’s Not)?
particularly interested in certified process standards. For example, ISO 14001 is focused on environmental management, and ISO 9000 on quality management. Social Accountability (SA) 8000 focuses on labor... View Details
Keywords: by Martha Lagace
Krishna G. Palepu
KRISHNA G. PALEPU is the Ross Graham Walker Professor of Business Administration, and has served previously as Senior Advisor to the President of Harvard University, and Senior Associate Dean at the... View Details
- 30 Sep 2008
- First Look
First Look: September 30, 2008
http://papers.nber.org/papers/w14302 The Effect of Labor on Profitability: The Role of Quality Author:Zeynep Ton Abstract Determining staffing levels is an important decision in retail operations. While the costs of increasing labor are... View Details
Keywords: Martha Lagace
- March 2001 (Revised April 2002)
- Case
Rent-Way, Inc. (A)
By: David F. Hawkins
The company uses the units of activity method to account for its rental inventory. A prominent hedge fund advisor recommends the company's stock be sold short. View Details
Keywords: Mathematical Methods; Stock Shares; Fair Value Accounting; Quality; Investment Funds; Service Industry
Hawkins, David F. "Rent-Way, Inc. (A)." Harvard Business School Case 101-089, March 2001. (Revised April 2002.)
- October 2022
- Article
It’s Not Just the Prices: Time-Driven Activity-Based Costing for Initiation of Veno-Venous Extracorporeal Membrane Oxygenation at Three International Sites—A Case Review
By: Michael Nurok, Vin Pellegrino, Marc Pineton de Chambrun, Jonathan Warsh, Meredith Young, Erik Dong, Neil Parrish, Syed Shehab, Alain Combes and Robert S. Kaplan
The United States spends more for intensive care units (ICUs) than do other high-income countries. We used time-driven activity-based costing (TDABC) to analyze ICU costs for initiation of extracorporeal membrane oxygenation (ECMO) for respiratory failure to estimate... View Details
Keywords: Healthcare; Cost; Time-Driven ABC; Health Care and Treatment; Cost Management; Activity Based Costing and Management; Health Industry
Nurok, Michael, Vin Pellegrino, Marc Pineton de Chambrun, Jonathan Warsh, Meredith Young, Erik Dong, Neil Parrish, Syed Shehab, Alain Combes, and Robert S. Kaplan. "It’s Not Just the Prices: Time-Driven Activity-Based Costing for Initiation of Veno-Venous Extracorporeal Membrane Oxygenation at Three International Sites—A Case Review." Anesthesia & Analgesia 135, no. 4 (October 2022): 711–718.
- 2018
- Working Paper
Reverse the Curse of the Top-5
By: Robert S. Kaplan
The past 40 years has seen a large increase in the number of articles submitted to journals ranked in the top-5 of their discipline. This increase is the rational response, by faculty, to the overweighting of publications in these journals by university promotions and... View Details
Kaplan, Robert S. "Reverse the Curse of the Top-5." Harvard Business School Working Paper, No. 19-052, October 2018.
- Article
Reverse the Curse of the Top-5
By: Robert S. Kaplan
The past 40 years has seen a large increase in the number of articles submitted to journals ranked in the top-5 of their discipline. This increase is the rational response, by faculty, to the overweighting of publications in these journals by university promotions and... View Details
Kaplan, Robert S. "Reverse the Curse of the Top-5." Accounting Horizons 33, no. 2 (June 2019): 17–24.
- February 2025
- Article
Improving Customer Compatibility with Tradeoff Transparency
By: Ryan W. Buell and MoonSoo Choi
Through a large-scale field experiment with 393,036 customers considering opening a credit card account with a nationwide retail bank, we investigate how providing transparency into an offering’s tradeoffs affects subsequent rates of customer acquisition and long-run... View Details
Keywords: Transparency; Customer Selection; Customer Compatibility; Retention; Service Operations; Service Delivery; Marketing Strategy; Marketing Communications; Customer Focus and Relationships; Customer Satisfaction; Banking Industry; Australia
Buell, Ryan W., and MoonSoo Choi. "Improving Customer Compatibility with Tradeoff Transparency." Management Science 71, no. 2 (February 2025): 1335–1355.
- May 2022
- Case
Maestro Pizza: Coming in Hot!
By: Ramon Casadesus-Masanell and Fares Khrais
Maestro Pizza opened its first store in 2013 after its founder, Khalid Al Omran, recognized an opportunity in Saudi Arabia to offer high quality pizza at affordable prices. The business grew rapidly and under the radar at first, but soon enough caught the attention of... View Details
Keywords: Competitive Strategy; Competitive Advantage; Competition; Market Entry and Exit; Emerging Markets; Business Startups; Corporate Entrepreneurship; Product Positioning; Disruption; Disruptive Innovation; Advertising; Advertising Campaigns; Social Media; Forecasting and Prediction; Crisis Management; Growth and Development Strategy; Brands and Branding; Product Development; Production; Service Delivery; Business Growth and Maturation; Financial Statements; Cost Management; Analysis; Quality; Performance Consistency; Customer Satisfaction; Profit; Family Ownership; Food and Beverage Industry; Middle East; Saudi Arabia
Casadesus-Masanell, Ramon, and Fares Khrais. "Maestro Pizza: Coming in Hot!" Harvard Business School Case 722-399, May 2022.
- November 1995 (Revised March 2004)
- Case
Massachusetts General Hospital: CABG Surgery (A)
By: Steven C. Wheelwright and James Weber
A cross-functional team at Massachusetts General Hospital tries to reengineer the service delivery process (the "care path") for heart bypass surgery (CABG) in order to shorten hospital stays (and lower costs) while maintaining/enhancing the quality of care provided. View Details
Keywords: Health Care and Treatment; Medical Specialties; Business Processes; Mission and Purpose; Product Positioning; Product Marketing; Management Practices and Processes; Customer Satisfaction; Service Delivery; Service Operations; Fair Value Accounting; Ethics; Pharmaceutical Industry; Health Industry; Massachusetts
Wheelwright, Steven C., and James Weber. "Massachusetts General Hospital: CABG Surgery (A)." Harvard Business School Case 696-015, November 1995. (Revised March 2004.)
- 2013
- Working Paper
U.S. High-Skilled Immigration, Innovation, and Entrepreneurship: Empirical Approaches and Evidence
By: William R. Kerr
High-skilled immigrants are a very important component of U.S. innovation and entrepreneurship. Immigrants account for roughly a quarter of U.S. workers in these fields, and they have a similar contribution in terms of output measures like patents or firm starts. This... View Details
Kerr, William R. "U.S. High-Skilled Immigration, Innovation, and Entrepreneurship: Empirical Approaches and Evidence." Harvard Business School Working Paper, No. 14-017, August 2013.
- Forthcoming
- Article
Economic Integration and the Transmission of Democracy
By: Marco Tabellini and Giacomo Magistretti
In this paper, we study the effects of economic integration with democratic partners on democracy. We assemble a large country-level panel dataset from 1960 to 2015, and exploit improvements in air, relative to sea, transportation to derive a time-varying instrument... View Details
Keywords: Democratization; Institutional Development; Economic Integration; International Trade; Democracy; Political Preferences; Institutions; Trade; Global Range; Economics; Government and Politics
Tabellini, Marco, and Giacomo Magistretti. "Economic Integration and the Transmission of Democracy." Review of Economic Studies (forthcoming). (Pre-published online August 9, 2024. Available also from VOX, VOXEU, Atlantico, The Economist, Domani, and Ideas for India. Longer NBER working paper version available here.)
- 2017
- Chapter
U.S. High-Skilled Immigration, Innovation, and Entrepreneurship: Empirical Approaches and Evidence
By: William R. Kerr
High-skilled immigrants are a very important component of U.S. innovation and entrepreneurship. Immigrants account for roughly a quarter of U.S. workers in these fields, and they have a similar contribution in terms of output measures like patents or firm starts. This... View Details
Keywords: Innovation; Diaspora; Diasporas; Entrepreneurship; Innovation and Invention; Immigration; United States
Kerr, William R. "U.S. High-Skilled Immigration, Innovation, and Entrepreneurship: Empirical Approaches and Evidence." Chap. 6 in The International Mobility of Talent and Innovation: New Evidence and Policy Implications, edited by Carsten Fink and Ernest Miguelez, 193–221. Intellectual Property, Innovation and Economic Development. Cambridge, UK: Cambridge University Press, 2017.