Publications

April 2016 (Revised May 2016)
Case

Hôpital Universitaire de Mirebalais, Partners In Health in Haiti

By: Robert S. Kaplan, Bipin Mistry and Karla Bertrand

The case describes the application of Time-Driven Activity-Based Costing (TDABC) at a new tertiary hospital, operated by Partners in Health in Mirebelais, Haiti. A project team mapped the clinical processes for use in estimating the direct costs of personnel,... View Details

Keywords: Time-Driven Activity-Based Costing; Activity Based Costing and Management; Cost Accounting; Developing Countries and Economies; Health Care and Treatment; Health Industry; Haiti

July 2007 (Revised October 2007)
Case

Cintas y Lazos, Inc.

By: David F. Hawkins

A recent Cuban immigrant establishes a new notions store. The initial 3-month, GAAP-based income statement differs from one prepared by an economist friend. The store owner wants to know why one shows a profit and the other a loss. View Details

Keywords: Accounting; Financial Statements; Management Practices and Processes; Standards; Retail Industry; Florida

01 Sep 2017
News

Futures Made Bright Through Opportunity

tick — putting structure to chaos and solving problems from big to small.” Before discovering what truly excited him, Wu was on a more traditional course. After graduating with an accounting degree from the University of Connecticut in... View Details

Keywords: Management of Companies and Enterprises; Management

01 Dec 2008
Lessons from the Classroom

How Many U.S. Jobs Are ‘Offshorable’?

account the potential for an occupation's tasks to move offshore over the next 10 years, assuming a normal rate of technological progress (particularly in the area of electronic communications). They also had to indicate a likely... View Details

Keywords: by Julia Hanna

23 Sep 2013
Research & Ideas

Status: When and Why It Matters

second-grade products or a low-status producer that consistently produces first-grade products." For answers, Malter turned to the wine industry and an investigation of whether France's prestigious 1855 grand cru classification of... View Details

Keywords: by Dina Gerdeman

December 2010
Supplement

Urban Water Partners (A) Spreadsheet Solutions (CW)

By: Karthik Ramanna and George Serafeim

Teaching Note for Spreadsheet (111701). View Details

Keywords: Performance Evaluation; Accrual Accounting; Financial Statements; Health Industry; Health Industry; Dar es Salaam

09 Jun 2023
Blog Post

Actions Organizations Can Take to Communicate Their Commitment to Diversity, Equity, Inclusion, and Belonging

organization stand for and what are you willing to commit to and hold all members of your community accountable for? Employee Resource Groups (ERGs) are important because they bring individuals together in the workplace based on shared... View Details

Keywords: All Industries

20 Jan 2010
First Look

First Look: Jan. 20

Working PapersContracting in the Self-reporting Economy (revised) Authors:Romana L. Autrey and Richard Sansing Abstract This paper examines the effect of accounting on the use of intellectual property. We analyze the licensing of... View Details

Keywords: Martha Lagace

October 1988
Case

Digital Communications, Inc.: Encoder Device Division

Explores the issues surrounding the determination of the product cost of a subassembly in a firm that has never had to determine subassembly costs. Asks students to change the cost system by adding allocation bases and developing a step-down allocation process. View Details

Keywords: Cost Accounting; Resource Allocation; Manufacturing Industry; Manufacturing Industry; Manufacturing Industry

01 Sep 2015
News

High Yields

Illustration by Chris Philpot Hobbyist drones might make headlines with their crashes on the White House lawn, but the market for unmanned vehicles is rapidly expanding beyond the niche: Over the next decade, according to industry trade... View Details

Keywords: Francis Storrs

June 2013
Teaching Note

Investindustrial Exits Ducati

By: Francois Brochet

Keywords: Accounting; Motorcycle Industry; Europe

MacDonald presided over Burroughs during a dramatic growth period for the computer industry in the 1970s, and Burroughs’ products for electronic data processing and financial accounting systems were among... View Details

Keywords: Computers & Electronics

2018
Article

The Role of Overbilling in Hospitals' Earnings Management Decisions

By: Jonas Heese

This paper examines the role of overbilling in hospitals’ earnings management choices. Overbilling by hospitals is a form of revenue manipulation that involves misclassifying a patient into a diagnosis-related group that yields higher reimbursement. As overbilling... View Details

Keywords: Overbilling; Accrual-based Earnings Management; Real Activities Manipulation; For-profit Hospitals; Earnings Management; Health Industry

SSRN

Find at Harvard

October 2011 (Revised July 2012)
Supplement

Mike Mayo Takes on Citigroup (B)

By: Suraj Srinivasan and Amy Kaser

Mike Mayo takes on Citigroup (B) is a supplementary exercise to go along with Mike Mayo takes on Citigroup (A) case and is designed to give students an opportunity to understand the creation of deferred tax liabilities (DTLs) and the life cycle of a DTL using an... View Details

Keywords: Taxation; Accounting; Banking Industry

01 Sep 2020
News

Saving Grace

Illustration by Neil Webb About a year before he reached retirement, Frank Chapman started mapping out the travels he and his wife envisioned for their golden years. A career accountant for British telecom companies, he thought it best to... View Details

Keywords: Jen McFarland Flint

February 1997
Teaching Note

First Investments, Inc. TN

By: David F. Hawkins

Teaching Note for (9-197-010). View Details

Keywords: Accounting Industry; Accounting Industry

March 1993
Teaching Note

Crystal Meadows of Tahoe, Inc. TN

By: William J. Bruns Jr.

Teaching Note for (9-192-150). View Details

Keywords: Accounting Industry; Accounting Industry