Management Accounting And Control Systems - Publications - Faculty & Research

01 Apr 2014
First Look

First Look: April 1

centers. It uses a transfer-pricing system designed to account for interdependencies between profit centers and to induce coordination. Further, profit center View Details

Keywords: Sean Silverthorne

27 Feb 2006
Research & Ideas

Take Responsibility for Rising Stars

departments, passing on important knowledge and providing helpful evaluations and feedback. The operating managers' own evaluations, development plans, and promotions, in turn,... View Details

Keywords: by Jeffrey M. Cohn, Rakesh Khurana & Laura Reeves

06 Dec 2021
News

fraud? What kinds of internal control levers, employee training programs, or perhaps even internal (nonfinancial) rewards and recognitions lead to a greater number of internal whistleblower reports? Subject... View Details

Keywords: April White; Corporate, Subsidiary, and Regional Managing Offices; Corporate, Subsidiary, and Regional Managing Offices

May 1987 (Revised October 1996)
Case

Murray Ohio Manufacturing Co.

By: Krishna G. Palepu

After a record year in 1983, Murray Ohio's earnings declined in 1984. The company was faced with competition from cheap imports and was experiencing declining margins. Students are asked to analyze the company's 1984 financial statements and predict whether there is... View Details

Keywords: Financial Statements; Financial Reporting; Business Divisions; Cost Management; Spending; Decision Making; Change Management; Problems and Challenges; Management Systems; Manufacturing Industry

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29 Sep 2008
Research & Ideas

Financial Crisis Caution Urged by Faculty Panel

bailout correctly, we could create an even riskier financial system in the years ahead." Moss's work as a historian has focused on how and why governments manage risk.... View Details

Keywords: by Martha Lagace; Financial Services

09 Jul 2013
Research & Ideas

Catching Up With Boards--Jay Lorsch

"changes in firm performance account for only 4 percent of the variance in CEO pay." That said, to what extent can you really argue that a CEO can affect the stock price of a company? There may be some connection, but the state... View Details

Keywords: by Jim Aisner

08 Oct 2013
First Look

First Look: October 8

use a new dataset on industry-level targeting to analyze quality FDI based on the subjective preferences expressed by the receiving countries themselves. Finally, we use a two-stage least squares methodology to control for measurement... View Details

Keywords: Sean Silverthorne

22 May 2012
First Look

First Look: May 22

Second, a family of hybrid conflict polices has evolved that feature elements of the split account system long practiced in Japan, augmented by safeguards that serve as partial substitutes for the umbrella... View Details

Keywords: Sean Silverthorne

20 Nov 2012
First Look

First Look: November 20

clients may be served by separate organizational units that are under common control and/or ownership. Second, a family of hybrid conflict polices has evolved that feature elements of the split account View Details

Keywords: Sean Silverthorne

27 Aug 2012
Research & Ideas

Employee-Suggestion Programs That Work

June 2012 working paper, Key Drivers of Successful Implementation of an Employee Suggestion-Driven Improvement Program. Tucker is an associate professor in the Technology and Operations Management unit,... View Details

Keywords: by Paul Guttry

06 Jun 2005
Research & Ideas

Microsoft vs. Open Source: Who Will Win?

Casadesus-Masanell decided to dive in. Most research to date into the OSS movement has focused on the organization and management issues surrounding OSS. Ghemawat and... View Details

Keywords: by Sean Silverthorne; Technology

08 Apr 2009
Research & Ideas

Clayton Christensen on Disrupting Health Care

reactor" in accelerating the rise in health-care costs. Why is this system such a problem? A: By some estimates, 50 percent of all health care is driven by physician and hospital supply, not by patients'... View Details

Keywords: by Deborah Blagg; Health

02 Feb 2010
First Look

First Look: Feb. 2

Incentives, and Explicit Incentives Authors:Romana L. Autrey, Shane S. Dikolli, and D. Paul Newman Publication:Journal of Management Accounting... View Details

Keywords: Martha Lagace

07 Mar 2018
Research & Ideas

Electronic Health Records Were Supposed to Cut Medical Costs. They Haven't.

$215 depending on the type of visit. That’s despite the fact that Duke has an established electronic health record (EHR) system and an efficient, centralized billing department, Kaplan says. Administrative... View Details

Keywords: by Roberta Holland; Health

31 Jul 2012
First Look

First Look: July 31

reviews, to reward top achievers and put low performers on notice. The practical challenges of applying this system are illustrated in three brief vignettes. In the first two, students can assume the role of... View Details

Keywords: Carmen Nobel

05 May 2003
Research & Ideas

Sharing the Responsibility of Corporate Governance

even the appearance of impropriety if they are to recover America's trust.—Constance Bagley A number of states have gone even further than Delaware and passed "constituency statutes," which expressly give directors the right to... View Details

Keywords: by Carla Tishler

09 Feb 2010
First Look

First Look: Feb. 9

differences appear to be associated with different models of development—open, distributed organizations developing systems with smaller cores. We find that core components are often dispersed throughout a system, making their detection... View Details

Keywords: Martha Lagace

08 Oct 2021
Research & Ideas

How Newspaper Closures Open the Door to Corporate Crime

Professor of Business Administration at Harvard Business School, teamed up with Gerardo Perez-Cavazos at the University of California San Diego’s Rady School of Management and Caspar David Peter at the... View Details

Keywords: by Avery Forman

27 Sep 2004
Research & Ideas

How Leaders Build Winning Streaks

ensure accountability, cultivate collaboration, and encourage initiative. Individual and system accountability. Jim Kilts said it best: "A promise made is a promise... View Details

Keywords: by Rosabeth Moss Kanter

March 2004 (Revised June 2004)
Case

Massport (A): The Aftermath of 9/11

This case looks at the turnaround at the Massachusetts Port Authority after the 9/11 terrorist attacks. It begins with the situation during the immediate aftermath of 9/11 and then describes how the new CEO restructures the public agency to operate much more like a... View Details

Keywords: Organizational Change and Adaptation; Change Management; Corporate Accountability; National Security; Governance Controls; Organizational Culture; Public Administration Industry; Massachusetts

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