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September 2012
Article

The Relationship Between Economic Preferences and Psychological Personality Measures

By: Anke Becker, Thomas Deckers, Thomas Dohmen, Armin Falk and Fabian Kosse

Although both economists and psychologists seek to identify determinants of heterogeneity in behavior, they use different concepts to capture them. In this review, we first analyze the extent to which economic preferences and psychological concepts of personality, such... View Details

Keywords: Risk Preference; Time Preference; Social Preferences; Locus Of Control; Big Five; Economics; Behavior; Personal Characteristics

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06 Jul 2011
Research & Ideas

Are You a Level-Six Leader?

The central, most telling question to ask a leader is, whom do you serve? Some leaders will tell you, using a popular descriptor, that they aspire to be "servant leaders." The question still remains, however, a servant to whom: to yourself, to your group, or... View Details

Keywords: by Mitch Maidique

May 2005 (Revised May 2006)
Background Note

Accounting for Asset-Backed Securitization

Introduces the basic concept of asset securitization and the accounting for these transactions. View Details

Keywords: Accounting; Investment

01 Oct 2007
Research & Ideas

Encouraging Dissent in Decision-Making

What lessons could the humid shores of the Caribbean, the freezing heights of the Himalayas, or the farthest reaches of Earth's atmosphere hold for your company or organization? Although those places couldn't be more different, all were the scenes of disastrous... View Details

Keywords: by Garry Emmons

February 2008 (Revised February 2015)
Exercise

Your Strategy—A Strategy Formulation Exercise for the General Management Program (GMP)

By: Tarun Khanna, Robyn C. Davis and Stephanie R. Khurana

This exercise is meant to help students take strategy concepts learned and adapt/apply them to their organizations. View Details

Keywords: Learning; Business or Company Management; Practice; Strategy

February 2003 (Revised February 2004)
Case

Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)

The concept of deferred tax accounting is introduced, along with examples to demonstrate the balance sheet perspective of FAS #109. View Details

Keywords: Taxation; Accounting

February 2003 (Revised March 2003)
Background Note

Revenue Recognition Guidelines

This case presents a summary of the Financial Accounting Standards Board's Concept Statements #5 and #6. View Details

Keywords: Revenue Recognition; Standards

November 1994 (Revised October 2011)
Background Note

Innovation: A Customer-Driven Approach

By: Marco Iansiti, Thomas J. Kosnik and Ellen Stein

Provides a selection of methodologies for the investigation of user needs, concept development, and product design. View Details

Keywords: Customer Relationship Management; Product Design

10 Aug 2009
Research & Ideas

High Commitment, High Performance Management

With many companies battered by the economy, commitment from leaders and employees might seem like increasingly precious resources. Yet commitment and performance are essential elements of any successful firm no matter the health of the economy, according to HBS... View Details

Keywords: by Martha Lagace

August 1998 (Revised June 2013)
Case

Business Plan for Room For Dessert: Adding Unique Ingredients to Life's Balancing Act

By: Joseph B. Lassiter III and Michael J. Roberts

Summarizes the business plan for a concept restaurant focused on late evening dessert service as well as its subsequent rollout plan. View Details

Keywords: Business Strategy; Planning; Business Plan; Outcome or Result; Service Operations; Experience and Expertise; Service Industry; Food and Beverage Industry

01 Aug 2018
What Do You Think?

Are Free Trade and Free Markets Quaint Ideas From the Past?

AvigatorPhotographer Are Free Trade Notions Repeatedly Victim to Short-Term Thinking? Free trade and free markets are concepts to which many of us, given our training in economics, aspire. But they inevitably fall victim to the varied and... View Details

Keywords: by James Heskett

11 Aug 2008
Research & Ideas

Strategy Execution and the Balanced Scorecard

Companies often manage strategy in fits and starts. Though executives may formulate an excellent strategy, it easily fades from memory as the organization tackles day-to-day operations issues, doing what HBS professor Robert S. Kaplan calls "fighting fires."... View Details

Keywords: by Martha Lagace

August 1998 (Revised July 2002)
Case

Innovation at 3M Corporation (A)

By: Stefan H. Thomke and Ashok Nimgade

Describes how 3M Corp. introduces and learns a new and innovative methodology called Lead User research to understand future customer and market needs. A team from 3M's Medical-Surgical Markets Division applies the Lead User methodology to the field of surgical... View Details

Keywords: Innovation and Management; Innovation Strategy; Managerial Roles; Marketing Strategy; Demand and Consumers; Market Timing; Product Development; Problems and Challenges; Business Strategy; Medical Devices and Supplies Industry

17 Jan 2011
Research & Ideas

Being the Boss

Nineteen years ago, Harvard Business School professor Linda A. Hill wrote the first edition of her book Becoming a Manager, detailing the experiences of several first-year supervisors who were making the daunting transition from star performer to novice boss. Since... View Details

Keywords: by Carmen Nobel

March 1995 (Revised July 1995)
Background Note

Financial Reporting Fundamentals

By: David F. Hawkins

Deals with the basic accounting conventions (or concepts). The five operative statements of financial concepts issued by the FASB are also discussed. View Details

Keywords: Financial Reporting; Accounting

April 2000 (Revised August 2005)
Background Note

Charitable Lead & Remainder Trusts

By: Henry B. Reiling and Catherine M. Conneely

Discusses the concept of charitable lead and charitable remainder trusts, some of their mechanics, and typical circumstances in which they are used. View Details

Keywords: Business Organization; Philanthropy and Charitable Giving; Taxation; Business or Company Management

October 1975 (Revised June 1983)
Background Note

Understanding Communications in One-To-One Relationships

By: John J. Gabarro

Introduces the concepts of assumptions, perceptions and feelings, and applies these concepts to the problem of understanding the behavior that takes place between people in relationships. The note discusses a particular interaction that takes place between two men in a... View Details

Keywords: Interpersonal Communication; Emotions; Behavior; Attitudes; Perspective; Relationships

06 Nov 2008
Op-Ed

Selling Out The American Dream

Editor's Note: Harvard Business School professor John Quelch writes a blog on marketing issues, called Marketing Know: How, for Harvard Business Online. It is reprinted on HBS Working Knowledge. The current economic crisis has been blamed on the greed of Wall Street,... View Details

Keywords: by John Quelch

January 2000 (Revised September 2002)
Case

Hitting the Wall: Nike and International Labor Practices

By: Debora L. Spar and Jennifer Burns

In the mid-1990s Nike, one of the world's most successful footwear companies, is hit by a spate of alarmingly bad publicity. After years of high-profile media attention as the company that can "just do it," Nike is suddenly being portrayed as a firm that relies on... View Details

Keywords: Wages; Developing Countries and Economies