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Show Results For
- All HBS Web
(6,754)
- People (11)
- News (1,687)
- Research (3,984)
- Events (36)
- Multimedia (146)
- Faculty Publications (2,853)
- October 1993 (Revised September 1994)
- Background Note
Accounting for Productivity Growth
Introduces students to the arithmetic of the accounting for national productivity growth. It defines labor productivity, capital productivity, and total factor productivity, describes the relationships among them, and discusses the phenomena that cause them to change... View Details
Keywords: Performance Productivity; Macroeconomics; Analytics and Data Science; Government and Politics; Mathematical Methods; United States; Singapore
Reinhardt, Forest L. "Accounting for Productivity Growth." Harvard Business School Background Note 794-051, October 1993. (Revised September 1994.)
- March 2019
- Case
The Sustainability Accounting Standards Board (Abridged)
By: Julie Battilana and Michael Norris
In 2014, as the Sustainability Accounting Standards Board (SASB) has just brought former New York City Mayor Michael Bloomberg on as chairman of the board, Jean Rogers, founder and CEO, struggles with how best to ensure the nonprofit’s financial sustainability while... View Details
Keywords: Sustainability; Sustainability Reporting; Reporting; Environmental Sustainability; Accounting; Accounting Industry; United States
Battilana, Julie, and Michael Norris. "The Sustainability Accounting Standards Board (Abridged)." Harvard Business School Case 419-058, March 2019.
- 1987
- Book
Relevance Lost: The Rise and Fall of Management Accounting
By: Robert S. Kaplan and H. Thomas Johnson
Kaplan, Robert S., and H. Thomas Johnson. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987.
- September 2001
- Background Note
Accounting for Computer Software Development Costs
By: Robert S. Kaplan and Tatiana Sandino
Summarizes the debate on accounting for computer software development costs. Provides a historical description of the development of standards on accounting of computer software development costs, both in the United States and internationally. Describes how, after much... View Details
Kaplan, Robert S., and Tatiana Sandino. "Accounting for Computer Software Development Costs." Harvard Business School Background Note 102-034, September 2001.
- 1977
- Book
Management Accounting and Control of Data Processing
By: R. L. Nolan
Nolan, R. L. Management Accounting and Control of Data Processing. NY: National Association of Accountants, 1977.
- October 1991 (Revised May 1993)
- Background Note
Brief Introduction to Cost Accounting
By: William J. Bruns Jr.
Introduces the reasons for and basics of cost accounting and cost management systems. Simple definitions of forms used in cost accounting are included. Cost behavior is discussed. Questions to which answers are needed when analyzing or designing a cost system are... View Details
Bruns, William J., Jr. "Brief Introduction to Cost Accounting." Harvard Business School Background Note 192-068, October 1991. (Revised May 1993.)
- April 2022
- Supplement
MicroStrategy: Accounting for Cryptocurrency (B)
By: Jonas Heese and Annelena Lobb
In early 2022, the technology firm MicroStrategy unveiled a series of letters with the SEC that questioned its accounting practices around its holdings of Bitcoin. Since 2020, the firm had shifted its strategy to include not just selling software but buying and holding... View Details
Keywords: Cryptocurrency; Bitcoin; Holding Structures; SEC; Accounting; Finance; Financial Strategy; Technology Industry
Heese, Jonas, and Annelena Lobb. "MicroStrategy: Accounting for Cryptocurrency (B)." Harvard Business School Supplement 122-079, April 2022.
- March 2005
- Article
Accountability Myopia: Losing Sight of Organizational Learning
By: Alnoor Ebrahim
Ebrahim, Alnoor. "Accountability Myopia: Losing Sight of Organizational Learning." Nonprofit and Voluntary Sector Quarterly 34, no. 1 (March 2005).
- 2010
- Dissertation
Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS
By: Gwen Yu
Prior literature shows that investors under-invest in foreign firms due to information asymmetry problems. I posit that differences in local accounting standards are a source of the information asymmetry among investors. Using security-level holdings of international... View Details
Keywords: Financial Reporting; International Accounting; Standards; Investment Portfolio; Foreign Direct Investment
Yu, Gwen. "Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS." Diss., University of Michigan, 2010. (Winner of American Accounting Association. International Accounting Section. Outstanding Dissertation Award presented by American Accounting Association.)
- 2018
- Other Teaching and Training Material
Financial Accounting Reading: Shareholders' Equity
By: Suraj Srinivasan
Core Curriculum Readings in Financial Accounting cover the fundamental concepts in financial accounting. Many readings include videos and Interactive Illustrations to help students master complex concepts.
This is a standalone reading designed to introduce... View Details
This is a standalone reading designed to introduce... View Details
Srinivasan, Suraj. "Financial Accounting Reading: Shareholders' Equity." Core Curriculum Readings Series. Boston: Harvard Business Publishing 5075, 2018.
- September 2014
- Article
Accounting Standards and International Portfolio Holdings
By: Gwen Yu and Aida Sijamic Wahid
Do differences in countries' accounting standards affect global investment decisions? We explore this question by examining how accounting distance, the difference in the accounting standards used in the investor's and the investee's countries, affects the asset... View Details
Keywords: IFRS; Home Bias; Cross-cultural/cross-border; Information Asymmetry; Mutual Funds; International Relations
Yu, Gwen, and Aida Sijamic Wahid. "Accounting Standards and International Portfolio Holdings." Accounting Review 89, no. 5 (September 2014): 1895–1930. (Winner of American Accounting Association. International Accounting Section. Outstanding Dissertation Award presented by American Accounting Association.)
- 1999
- Other Unpublished Work
Demand for and use of Global Account Management
- April 1985
- Article
The Effect of Bonus Schemes on Accounting Decisions
By: Paul M. Healy
Healy, Paul M. "The Effect of Bonus Schemes on Accounting Decisions." Journal of Accounting & Economics 7, nos. 1-3 (April 1985): 85–107.
- 1990
- Chapter
Limitations of Cost Accounting in Advanced Manufacturing Environments
By: Robert S. Kaplan
Kaplan, Robert S. "Limitations of Cost Accounting in Advanced Manufacturing Environments." In Measures for Manufacturing Excellence, edited by Robert S. Kaplan, 15–38. Boston: Harvard Business School Press, 1990.
- Research Summary
Accountability in the World Bank
This research, now complete, examines the roles of civil society actors in advocating for greater accountability at the World Bank at three levels of decision-making: (1) the project level, (2) the policy level, and (3) the board governance level. The research finds... View Details
- April 1972
- Article
Investor Evaluation of Accounting Information: Some Empirical Evidence
By: Robert S. Kaplan and Richard Roll
Kaplan, Robert S., and Richard Roll. "Investor Evaluation of Accounting Information: Some Empirical Evidence." Journal of Business 45 (April 1972): 225–257.
- November 1996 (Revised March 2001)
- Background Note
National Income Accounting
Introduces the concept of national income accounting. This note: 1) defines GDP and provides examples; 2) discusses the differences between GDP and GNP; 3) presents both the expenditure and income decompositions of GDP; and 4) defines the relationships among net... View Details
Kennedy, Robert E. "National Income Accounting." Harvard Business School Background Note 797-075, November 1996. (Revised March 2001.)
- February 2025 (Revised March 2025)
- Case
Accounting for Bitcoin at Block
By: Charles C.Y. Wang, Seil Kim and Sa-Pyung Sean Shin
Abstract: This case explores Block Inc.'s accounting practices for Bitcoin transactions and their impact on financial reporting. Following a 10% stock price drop after missing revenue estimates in Q3 2024, Block faced scrutiny over its Bitcoin-driven revenue model.... View Details
- Article
Accounting Standards and the Globalisation of Indian Businesses
By: Gregory S. Miller and V.G. Narayanan
Miller, Gregory S., and V.G. Narayanan. "Accounting Standards and the Globalisation of Indian Businesses." Chartered Accountant 54, no. 1 (July 2005): 50–52.
- 1986
- Other Unpublished Work
Block Grants and the Accountability of Capital Spending
By: Dutch Leonard and Howard L. Frant