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  • All HBS Web  (5,997)
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  • May 2017
  • Case

ATH Technologies: Making the Numbers

By: Robert Simons and Jennifer Packard
An exercise that takes students through five stages of growth in an entrepreneurial start-up in the medical devices industry: 1) founding, 2) growth, 3) push to profitability, 4) relocation process, and 5) takeover by new management. At each stage, students must... View Details
Keywords: Balancing Innovation And Control; Performance Evaluation; Strategy And Execution; Management Control Systems; Risk Management; Business Growth and Maturation; Business Startups; Profit; Geographic Location; Governance Controls; Innovation and Invention; Management Succession; Medical Devices and Supplies Industry
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Simons, Robert, and Jennifer Packard. "ATH Technologies: Making the Numbers." Harvard Business School Case 117-012, May 2017.
  • Comment

Discussion of 'The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource'

By: Dennis Campbell
Keywords: Management; Decision Making; Ethics; Job Cuts and Outsourcing
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Campbell, Dennis. "Discussion of 'The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource'." Journal of Accounting Research 50, no. 2 (May 2012): 593–604.
  • 1 Nov 2013
  • Conference Presentation

The Entrepreneurial Gap: How Managers Adjust Span of Accountability and Span of Control to Implement Business Strategy

By: Robert L. Simons
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Simons, Robert L. "The Entrepreneurial Gap: How Managers Adjust Span of Accountability and Span of Control to Implement Business Strategy." Paper presented at the All-Island Innovation Conference, Queen's University, Belfast, Northern Ireland, November 1, 2013.
  • March 2011 (Revised June 2011)
  • Supplement

Arck Systems (C)

By: Ian Larkin
The Arck Systems series of cases describes the dilemmas faced by a senior sales manager in determining a sales compensation plan at an enterprise software company. The existing compensation plan is aggressive and highly rewards "star" performers. The cases track a... View Details
Keywords: Change; Framework; Compensation and Benefits; Employees; Management; Organizational Design; Outcome or Result; Performance Evaluation; Sales; Motivation and Incentives; System; Applications and Software
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Larkin, Ian. "Arck Systems (C)." Harvard Business School Supplement 911-058, March 2011. (Revised June 2011.)
  • March 2011 (Revised June 2011)
  • Supplement

Arck Systems (E)

By: Ian Larkin
The Arck Systems series of cases describes the dilemmas faced by a senior sales manager in determining a sales compensation plan at an enterprise software company. The existing compensation plan is aggressive and highly rewards "star" performers. The cases track a... View Details
Keywords: Transformation; Framework; Compensation and Benefits; Organizational Design; Performance Evaluation; Salesforce Management; Motivation and Incentives; Software
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Larkin, Ian. "Arck Systems (E)." Harvard Business School Supplement 911-060, March 2011. (Revised June 2011.)
  • June 2014 (Revised March 2017)
  • Teaching Note

Agero: Enhancing Capabilities for Customers

By: Robert Simons and Natalie Kindred
This is the teaching note for Agero: Enhancing Capabilities for Customers (HBS No. 113-001) View Details
Keywords: Management Control Systems; Execution; Organization Structure; Diagnostic Control Systems; Interactive Control Systems; Performance Goals; Performance Measurement; Strategy; Organizational Design; Performance Evaluation; Customer Focus and Relationships
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Simons, Robert, and Natalie Kindred. "Agero: Enhancing Capabilities for Customers." Harvard Business School Teaching Note 114-093, June 2014. (Revised March 2017.)
  • June 2018
  • Case

Meridian Systems

By: Frank V. Cespedes and Michael J. Roberts
The Meridian Systems case focuses on a start-up in the restaurant point of sale (POS) systems market. In early 2018, Meridian is getting ready to roll out a POS system based on a new technology—a tablet-based, Wi-Fi-enabled POS system (the "tablet" system, or... View Details
Keywords: Business Startups; Sales; Strategy; Salesforce Management; Organizational Structure; Technological Innovation; Marketing Strategy
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Cespedes, Frank V., and Michael J. Roberts. "Meridian Systems." Harvard Business School Brief Case 918-533, June 2018.
  • February 2017
  • Article

The Throne vs. the Kingdom: Founder Control and Value Creation in Startups

By: Noam Wasserman
Does the degree to which founders keep control of their startups affect company value? I argue that founders face a "control dilemma" in which a startup's resource dependence drives a wedge between the startup's value and the founder's ability to retain control of... View Details
Keywords: Founders; Entrepreneurial Management; Value Creation; Governing and Advisory Boards; Entrepreneurship; Business Startups
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Wasserman, Noam. "The Throne vs. the Kingdom: Founder Control and Value Creation in Startups." Strategic Management Journal 38, no. 2 (February 2017): 255–277.
  • March 2018 (Revised January 2021)
  • Case

China Vanke: Battle for Control (A)

By: Lynn S. Paine, Charles C.Y. Wang, Dawn H. Lau and Anthony K. Woo
In June 2016, the board of China Vanke, one of China’s largest and best-known private residential real estate developers, must vote on a proposed acquisition that is opposed by its largest shareholders, state-owned China Resources Co. and the lesser-known property... View Details
Keywords: China Vanke; China Resources; Hostile Takeover; Board Of Directors; Shareholding Structure; Shareholder Rights; Asset Restructuring; Corporate Governance; Governing and Advisory Boards; Valuation; Business and Shareholder Relations; Real Estate Industry; China
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Paine, Lynn S., Charles C.Y. Wang, Dawn H. Lau, and Anthony K. Woo. "China Vanke: Battle for Control (A)." Harvard Business School Case 318-117, March 2018. (Revised January 2021.)
  • March 2011 (Revised June 2011)
  • Supplement

Arck Systems (B)

By: Ian Larkin
The Arck Systems series of cases describes the dilemmas faced by a senior sales manager in determining a sales compensation plan at an enterprise software company. The existing compensation plan is aggressive and highly rewards "star" performers. The cases track a... View Details
Keywords: Change; Framework; Compensation and Benefits; Management; Organizational Design; Outcome or Result; Performance Evaluation; Sales; Motivation and Incentives; System; Software
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Larkin, Ian. "Arck Systems (B)." Harvard Business School Supplement 911-057, March 2011. (Revised June 2011.)
  • November 2020
  • Article

When the Boss Comes to Town: The Effects of Headquarters' Visits on Facility-Level Misconduct

By: Jonas Heese and Gerardo Pérez Cavazos
We study the effects of headquarters’ visits on facility-level misconduct. We use the staggered introduction of airline routes to identify exogenous travel-time reductions between headquarters and facilities and test whether such reductions affect facility-level... View Details
Keywords: Corporate Misconduct; Visits By Management; Flight Routes; Control Systems; Compliance Programs; Performance Pressure; Business or Company Management; Management Systems; Governance Controls; Governance Compliance; Performance Expectations
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Heese, Jonas, and Gerardo Pérez Cavazos. "When the Boss Comes to Town: The Effects of Headquarters' Visits on Facility-Level Misconduct." Accounting Review 95, no. 6 (November 2020): 235–261.
  • 05 Jul 2006
  • Working Paper Summaries

What’s Law Got to Do with It: A Systems Approach to Management

Keywords: by Constance E. Bagley; Legal Services
  • March 2011 (Revised June 2011)
  • Supplement

Arck Systems (D)

By: Ian Larkin
The Arck Systems series of cases describes the dilemmas faced by a senior sales manager in determining a sales compensation plan at an enterprise software company. The existing compensation plan is aggressive and highly rewards "star" performers. The cases track a... View Details
Keywords: Motivation and Incentives; Salesforce Management; Compensation and Benefits
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Larkin, Ian. "Arck Systems (D)." Harvard Business School Supplement 911-059, March 2011. (Revised June 2011.)
  • June 1998
  • Article

Using Delegation and Control Systems to Mitigate the Trade-off between the Performance-Evaluation and Belief-Revision Uses of Accounting Standards

By: V.G. Narayanan and A. Davila
Keywords: System; Performance Evaluation; Accounting
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Narayanan, V.G., and A. Davila. "Using Delegation and Control Systems to Mitigate the Trade-off between the Performance-Evaluation and Belief-Revision Uses of Accounting Standards." Special Issue on Mastering Finance Series. Journal of Accounting & Economics 25, no. 3 (June 1998).
  • Teaching Interest

Financial Reporting and Control

By: Paul M. Healy
Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective... View Details
  • June 2017 (Revised October 2017)
  • Case

Organizing for Performance: Four Vignettes

By: Robert Simons
This case provides four examples of organizations with very different business strategies: Walmart, Starbucks, Harvard Business School, and Google. To support their varying strategies, each of these organizations requires a specific configuration to provide the most... View Details
Keywords: Strategy And Execution; Management Control Systems; Organization; Span Of Control; Job Design; Resource Allocation; Organizational Design; Competitive Strategy; Value Creation
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Simons, Robert. "Organizing for Performance: Four Vignettes." Harvard Business School Case 117-062, June 2017. (Revised October 2017.)
  • August 2023
  • Article

Impact of Social Needs Case Management on Use of Medical and Behavioral Health Services: Secondary Analysis of a Randomized Controlled Trial

By: Mark D. Fleming, Crystal Guo, Margae Knox, Daniel M. Brown, Elizabeth A. Hernandez and Amanda L. Brewster
Social needs case management is an increasingly common strategy used by health care organizations to address integrated health and social needs. These programs connect patients to resources such as food assistance, housing, transportation, or income benefits, in... View Details
Keywords: Health Care and Treatment; Medical Specialties; Programs; Human Needs; Welfare; Health Industry; California
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Fleming, Mark D., Crystal Guo, Margae Knox, Daniel M. Brown, Elizabeth A. Hernandez, and Amanda L. Brewster. "Impact of Social Needs Case Management on Use of Medical and Behavioral Health Services: Secondary Analysis of a Randomized Controlled Trial." Annals of Internal Medicine 176, no. 8 (August 2023): 1139–1141.
  • January 1997
  • Exercise

Negotiating Corporate Change: Confidential Information, David Carlson, VP, Management Information Systems

By: James K. Sebenius
This case provides the confidential role information necessary for one person in a four-person negotiation simulation about a major corporate change. Specifically, it describes the role of David Carlson as he attempts to negotiate a new uniform corporate information... View Details
Keywords: Transformation; Information Management; Negotiation; System
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Sebenius, James K. "Negotiating Corporate Change: Confidential Information, David Carlson, VP, Management Information Systems." Harvard Business School Exercise 897-057, January 1997.
  • April 1996 (Revised November 1996)
  • Case

BAE Automated Systems (A): Denver International Airport Baggage-Handling System

By: Lynda M. Applegate, Ramiro Montealegre, Carin-Isabel Knoop and H. James Nelson
Describes the events surrounding the construction of the BAE baggage-handling system at the Denver International Airport. It looks specifically at project management, including decisions regarding budget, scheduling, and the overall management structure. Also examines... View Details
Keywords: Management; Decisions; Contracts; Time Management; Problems and Challenges; Projects; Budgets and Budgeting; Construction Industry; Air Transportation Industry; Colorado
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Applegate, Lynda M., Ramiro Montealegre, Carin-Isabel Knoop, and H. James Nelson. "BAE Automated Systems (A): Denver International Airport Baggage-Handling System." Harvard Business School Case 396-311, April 1996. (Revised November 1996.)
  • September 2006
  • Tutorial

Internal Control Process - Online Tutorial

By: David F. Hawkins
Introduces the Internal Control Process by detailing its five components: 1) the internal control environment, 2) risk assessment, 3) internal control activities, 4) information and communications, and 5) monitoring. Includes multiple review exercises throughout the... View Details
Keywords: Accounting; Communication; Assets; Governance Compliance; Governance Controls; Policy; Information; Code Law; Risk Management; System; Online Technology
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"Internal Control Process - Online Tutorial." Harvard Business School Tutorial 107-705, September 2006.
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