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  • April 1997
  • Case

Peoria Engine Plant (A): (Abridged)

By: Robert S. Kaplan and Amy P. Hutton
Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details
Keywords: Motivation and Incentives; Cost Management; Financial Reporting; Performance Improvement; Budgets and Budgeting; Auto Industry
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Kaplan, Robert S., and Amy P. Hutton. "Peoria Engine Plant (A): (Abridged)." Harvard Business School Case 197-099, April 1997.
  • 01 Sep 2003
  • News

HBS Alumni Association Board of Directors: President’s Report

Interactive was contracted in the Spring to provide a series of useful administrative tools including data updates, membership renewal, event management and web templates. Thanks to the work View Details
Keywords: Ted Fischer; Colleges, Universities, and Professional Schools; Educational Services
  • Article

Valuing Time Over Money Predicts Happiness After a Major Life Transition: A Preregistered Longitudinal Study of Graduating Students

By: A.V. Whillans, Lucia Macchia and Elizabeth Dunn
How does prioritizing time or money shape major life decisions and subsequent well-being? In a preregistered longitudinal study of approximately 1000 graduating university students, respondents who valued time over money chose more intrinsically rewarding activities... View Details
Keywords: Time Use; Trade-offs; Career Decisions; Time Management; Money; Happiness; Values and Beliefs; Personal Development and Career
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Whillans, A.V., Lucia Macchia, and Elizabeth Dunn. "Valuing Time Over Money Predicts Happiness After a Major Life Transition: A Preregistered Longitudinal Study of Graduating Students." Science Advances 5, no. 9 (September 2019).
  • 2009
  • Article

Placing the Normative Logics of Accountability in 'Thick' Perspective

By: Alnoor Ebrahim
This article provides a critical reflection on the heavily normative nature of current accountability debates. In particular, it explores three streams of normative discourse on nonprofit accountability: improving board governance, improving performance-based... View Details
Keywords: Fair Value Accounting; Accounting; Governance; Performance Evaluation; Governing Rules, Regulations, and Reforms; Goals and Objectives; Management Practices and Processes; Power and Influence; Social and Collaborative Networks; Organizational Structure; Relationships; Accounting Industry
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Ebrahim, Alnoor. "Placing the Normative Logics of Accountability in 'Thick' Perspective." American Behavioral Scientist 52, no. 6 (2009): 885–904.
  • 26 Jan 2024
  • Blog Post

Career Advice from the Guests of the HBS Climate Rising Podcast

afraid to go deep and specialize if you can identify that intersection point, they said. There are many new areas in the climate arena with a shortage of subject matter experts. Steven Rothstein, Managing... View Details

    Dennis Campbell

    Dennis W. Campbell is currently the Dwight P. Robinson Jr. Professor of Business Administration at Harvard Business School. His research and teaching activities focus broadly on how management control systems can be designed to balance short-term strategy execution... View Details

    Keywords: financial services; service industry; hotels & motels; consumer products; restaurant; manufacturing; professional services
    • August 1994
    • Case

    Kirin Brewery Company, Ltd.

    Describes the introduction of two profit planning and control systems at Kirin as part of its shift from a production-oriented to a consumer-oriented strategy. Specifically, documents Kirin's use of profit centers to increase efficiency and its use of pseudo profit... View Details
    Keywords: Cost Management; Organizational Structure; Management Systems; Manufacturing Industry; Food and Beverage Industry; Japan
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    Cooper, Robin. "Kirin Brewery Company, Ltd." Harvard Business School Case 195-058, August 1994.
    • December 2009
    • Article

    Hiding the Evidence of Valid Theories: How Coupled Search Processes Obscure Performance Differences Among Organizations

    By: Nicolaj Siggelkow and Jan Rivkin
    Theorists argue that an organization's high-level choices, such as its organizational design or the attributes of its top management team, should influence its performance, yet empirical researchers have struggled to detect such influence. The impact of high-level... View Details
    Keywords: Decision Choices and Conditions; Management Teams; Organizational Design; Performance Effectiveness; Power and Influence; Balance and Stability
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    Siggelkow, Nicolaj, and Jan Rivkin. "Hiding the Evidence of Valid Theories: How Coupled Search Processes Obscure Performance Differences Among Organizations." Administrative Science Quarterly 54, no. 4 (December 2009): 602 – 634.
    • 15 Dec 2008
    • Research & Ideas

    The Surprisingly Successful Marriages of Multinationals and Social Brands

    systems and capabilities that are needed for going to and operating at scale that would take the social icon years to build. So structured correctly, an acquisition strategy can effectively marry the brand strength and "social... View Details
    Keywords: by Sarah Jane Gilbert; Consumer Products; Food & Beverage
    • 12 Feb 2018
    • Research & Ideas

    Customers at the Back of the Line Are Anxious—Can You Keep Them from Leaving?

    the UPS Foundation Associate Professor of Service Management in the Technology and Operations Management Unit. “When we are feeling bad, one way we cope is by comparing... View Details
    Keywords: by Michael Blanding; Retail; Service
    • 2024
    • Working Paper

    The Fading Light of Democratic Capitalism: How Pervasive Cronyism and Restricted Suffrage Are Destroying Democratic Capitalism as a National Ideal…and What to Do about It

    By: Malcolm S. Salter
    What are we to do about declining public trust and confidence in democratic capitalism, which many citizens consider a cornerstone of our national ideology and identity? While the answer is not entirely clear, I argue in this essay that any effort aimed at restoring... View Details
    Keywords: Government Administration; Economic Systems; Trust; United States
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    Salter, Malcolm S. "The Fading Light of Democratic Capitalism: How Pervasive Cronyism and Restricted Suffrage Are Destroying Democratic Capitalism as a National Ideal…and What to Do about It." Harvard Business School Working Paper, No. 24-062, March 2024.
    • 16 Dec 2011
    • Research & Ideas

    Reintroducing Intellectual Ambition to the Study of Business History

    state-owned enterprises as a chief instrument of state intervention? 6. Business and Democracy. The relation between business and democracy is contentious. Although many scholars since Douglass North have linked the growth View Details
    Keywords: by Geoffrey Jones & Walter Friedman
    • December 1992 (Revised March 1997)
    • Case

    Peoria Engine Plant (A)

    By: Robert S. Kaplan and Amy P. Hutton
    Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details
    Keywords: Cost Management; Cost Accounting; Budgets and Budgeting; Earnings Management; Reports; Financial Reporting; Management Analysis, Tools, and Techniques; Performance Improvement; Performance Productivity; Factories, Labs, and Plants; Auto Industry
    Citation
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    Kaplan, Robert S., and Amy P. Hutton. "Peoria Engine Plant (A)." Harvard Business School Case 193-082, December 1992. (Revised March 1997.)
    • 2020
    • Working Paper

    Cutting the Gordian Knot of Employee Health Care Benefits and Costs: A Corporate Model Built on Employee Choice

    By: Regina E. Herzlinger and Barak D. Richman
    The U.S. employer-based health insurance tax exclusion created a system of employer-sponsored insurance (ESI) with limited insurance choices and transparency that may lock employed households into health plans that are costlier or different from those they prefer to... View Details
    Keywords: After-tax Income; Consumer-driven Health Care; Health Care Costs; Health Insurance; Income Inequality; Tax Policy; Health Care and Treatment; Cost; Insurance; Employees; Income; Taxation; Policy; United States
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    Herzlinger, Regina E., and Barak D. Richman. "Cutting the Gordian Knot of Employee Health Care Benefits and Costs: A Corporate Model Built on Employee Choice." Duke Law School Public Law & Legal Theory Series, No. 2020-4, December 2019. (Revised January 2021.)
    • Web

    Bibliography - A Chronicle of the China Trade

    (Harvard users only: Harvard ID and University PIN required.) Sturgis, Tim. Rivalry in Canton: The Control of Russell & Co. 1839-1840 and the Founding of Augustine Heard & Co .... View Details
    • 15 Jun 2018
    • News

    Skydeck Live: The Science of a Meaningful Life

    those thousands of pieces, they start moving through the plane's wing and through the plane itself like shrapnel from a bomb. And they start cutting through hydraulics lines and fuel lines. Ultimately, it knocked out, in just under 30... View Details
    • 03 May 2023
    • Research & Ideas

    Why Confronting Racism in AI 'Creates a Better Future for All of Us'

    turns out that the people who created the internet, primarily White men, didn’t classify or tag themselves as anything. This means that when you ask the AI system – which uses information up to the year 2020—to show an image View Details
    Keywords: by Barbara DeLollis
    • August 1975 (Revised July 1983)
    • Case

    Lincoln Electric Co.

    By: Norman A. Berg
    Covers the strategy and management practices of the world's largest manufacturer of welding equipment. Discusses the compensation system and company culture, and the leadership style of management. View Details
    Keywords: Construction; Compensation and Benefits; Leadership Style; Business or Company Management; Organizational Culture; Business Strategy; Manufacturing Industry
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    Berg, Norman A. "Lincoln Electric Co." Harvard Business School Case 376-028, August 1975. (Revised July 1983.)
    • June 1997 (Revised February 2000)
    • Case

    Walker and Company: Profit Plan Decisions

    By: Robert L. Simons and Ramsey Walker
    Ramsey Walker, a second-year MBA student, must decide how to control a family business as an absentee owner. After providing background details on the publishing industry, the case requires the reader to: 1) make a product segmentation decision; 2) prepare a profit... View Details
    Keywords: Organizational Structure; Family and Family Relationships; Market Design; Management Systems; Planning; Profit; Performance Evaluation; Segmentation; Corporate Strategy; Investment Return; Publishing Industry
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    Simons, Robert L., and Ramsey Walker. "Walker and Company: Profit Plan Decisions." Harvard Business School Case 197-084, June 1997. (Revised February 2000.)
    • February 2014 (Revised May 2014)
    • Background Note

    Flying High, Landing Low: Strengths and Challenges for U.S. Air Transportation

    By: Rosabeth Moss Kanter, Aditi Jain and Ai-Ling Jamila Malone
    The U.S. air transportation system flies high on some indicators, mostly involving capacity to take to the air, but lands low on others, mostly involving ground facilities and processes. This note provides an overview of the history and current state of air... View Details
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    Kanter, Rosabeth Moss, Aditi Jain, and Ai-Ling Jamila Malone. "Flying High, Landing Low: Strengths and Challenges for U.S. Air Transportation." Harvard Business School Background Note 314-098, February 2014. (Revised May 2014.)
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