Publications

12 Aug 2020
Video

Community Health Workers on the Front Lines of Disease Control

25 Mar 2016
News

The Race Is On to Control Artificial Intelligence, and Tech’s Future

April 2012 (Revised June 2014)
Case

Capitalizing for the Future: HSBC in 2010

By: Anette Mikes and Dominique Hamel

Following the financial crisis of 2007/2008, HSBC CEO Michael Geoghegan saw a fundamental change in global opportunities and risks. With increasing regulation and fierce competition between banks, the Western hemisphere was going to be a tougher place to do business.... View Details

Keywords: Accounting; Competitive Strategy; Control Systems; Finance; Financial Crisis; Banks and Banking; Emerging Markets; Risk Management; Business Strategy; Banking Industry

January 2025
Article

Enterprise Resource Planning (ERP) System Implementations and Corporate Misconduct

By: Jonas Heese and Joseph Pacelli

This study examines whether enterprise resource planning (ERP) implementations are associated with reductions in corporate misconduct. Specifically, we study the relation between staggered facility-level rollouts of ERP systems and facility-level regulatory violations... View Details

Keywords: Accounting; Governing Rules, Regulations, and Reforms; Governance Compliance

Read Now

12 Oct 1999
Research & Ideas

Decoding the DNA of the Toyota Production System

study of the system in more than 40 plants, the authors came to understand that at Toyota it's the very rigidity of the operations that makes the flexibility possible. That's because the company's operations can be seen as a continuous... View Details

Keywords: by H. Kent Bowen & Steven Spear; Manufacturing; Transportation; Auto

May 2017
Supplement

ATH Technologies (C)

By: Robert Simons and Jennifer Packard

Supplements the (A) case. Designed as an in-class handout. View Details

Keywords: Strategy And Execution; Management Control Systems; Performance Management; Balancing Innovation And Control; Management Systems; Performance; Health Industry

August 2006 (Revised July 2007)
Background Note

Fundamentals of Family Business System Governance

By: John A. Davis

Reviews the purposes and ingredients in the governance (or steering) of a family business system. Explores at a high level the governance of the family business, its owners, and the family. Focuses on how these governance structures, processes, plans, and agreements... View Details

Keywords: Family Business; Corporate Governance; Governing Rules, Regulations, and Reforms; Family Ownership

June 2012 (Revised February 2017)
Teaching Note

Henkel: Building a Winning Culture

By: Robert Simons and Natalie Kindred

This is the teaching note for Henkel: Building a Winning Culture (HBS No. 112-060) View Details

Keywords: Execution; Management Control Systems; Performance Goals; Incentives; Levers Of Control; Strategy

October 2011
Case

Raleigh & Rosse: Measures to Motivate Exceptional Service

By: Robert Simons and Michael Mahoney

In January 2010, U.S. luxury goods retailer Raleigh & Rosse is being sued by its employees for encouraging "off the clock" hours. At the center of the class action lawsuit is the famous Raleigh & Rosse performance measurement system previously thought to be the core of... View Details

Keywords: Control Systems; Performance Measurement; Goal Setting; Compensation; Incentives; Motivation; Sales Compensation; Motivation and Incentives; Goals and Objectives; Growth Management; Lawsuits and Litigation; Organizational Culture; Management Systems; Customer Focus and Relationships; Employees; Performance Evaluation; Compensation and Benefits; Retail Industry; United States

September 1994 (Revised June 2017)
Case

Chemalite, Inc. (B): Cash Flow Analysis

By: Robert Simons and Antonio Davila

Students are asked to use actual and pro forma financial statements to prepare a statement of cash flows under both the direct and indirect method. View Details

Keywords: Cash Flow Analysis; Strategy Execution; Management Control Systems; Analysis; Cash Flow; Financial Statements

August 2018
Article

Virtual Issue on Empirical Management Accounting Research

By: Margaret Abernethy and Dennis Campbell

Keywords: Management Accounting; Management Accounting And Control Systems; Accounting

Find at Harvard

March 1999 (Revised April 2017)
Teaching Note

Citibank: Performance Evaluation

By: Robert Simons and Antonio Dávila

Teaching Note for (9-198-048). View Details

Keywords: Strategy And Execution; Management Control Systems; Performance Measures; Performance Evaluation; Balanced Scorecard; Banking Industry

June 2010 (Revised April 2017)
Teaching Note

Pfizer: Letter from the Chairman (A) and (B)

By: Robert Simons and Kathryn Rosenberg

Teaching Note for 110003 and 110004. View Details

Keywords: Management Control Systems; Strategy And Execution; Performance Measurement; Pharmaceutical Industry

May 2017 (Revised June 2017)
Teaching Note

ATH Technologies Case Series

By: Robert Simons and Jennifer Packard

Teaching Note for HBS Nos. 117-012, 117-013, 117-014, 117-015, 117-016, and 117-017. View Details

Keywords: Balancing Innovation And Control; Strategy And Execution; Management Control Systems; Performance Management

July 2001 (Revised October 2001)
Case

Policy Management Systems Corp.: The Financial Reporting Crisis

Tim Williams, the new CFO of a publicly-traded enterprise software company, attempts to rebuild his company's reputation for reliable financial reporting following a highly visible financial reporting crisis. The crisis begins with an earnings shortfall warning, which... View Details

Keywords: Accrual Accounting; Revenue Recognition; Capital Markets; Policy; Corporate Governance; Accounting Audits; Technology Industry

14 Sep 2017
News

Our Political System Is Failing. Michael Porter Has Solutions.

May 2017
Supplement

ATH Technologies (B)

By: Robert Simons and Jennifer Packard

Supplements the (A) case. Designed as an in-class handout. View Details

Keywords: Strategy And Execution; Management Control Systems; Performance Management; Balancing Innovation And Control; Management Systems; Performance; Health Industry

December 2016
Module Note

Strategy Execution Module 10: Using the Job Design Optimization Tool to Build Effective Organizations

By: Robert Simons

This module reading provides directions for using the online Job Design Optimization Tool (JDOT) which is available free of charge from Harvard Business School Publishing at https://cb.hbsp.harvard.edu/cbmp/resources/marketing/multimedia/JDOT/index.html. This tool can... View Details

Keywords: Management Control Systems; Implementing Strategy; Execution; Span Of Control; Span Of Accountability; Performance Measurement; Job Design; Organization Design; Strategy; Entrepreneurship

September 2016 (Revised January 2018)
Module Note

Strategy Execution Module 4: Organizing for Performance

By: Robert Simons

This module reading explores the implications of different business models on organization design. After discussing the distinction between units focused on work processes and those devoted to markets, the analysis provides insight as to when to organize businesses by... View Details

Keywords: Management Control Systems; Implementing Strategy; Execution; Customer Focused Organization; Specialization; Span Of Control; Span Of Accountability; Span Of Attention; Strategy; Organizational Design; Organizational Structure