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      Systems Of Management ControlsRemove Systems Of Management Controls →

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      • October 1979 (Revised March 1986)
      • Case

      PC&D, Inc.

      By: Evelyn T. Christiansen and Richard G. Hamermesh
      Covers history of PC&D from 1960 to 1975 as it grows from a single business firm to a diversified firm. Emphasizes the use of subsidiaries for product development and fast growth. Other issues include problems of a new CEO in keeping control of fast growing divisions. View Details
      Keywords: Leadership; Business Subsidiaries; Diversification; Growth Management; Product Development
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      Christiansen, Evelyn T., and Richard G. Hamermesh. "PC&D, Inc." Harvard Business School Case 380-072, October 1979. (Revised March 1986.)
      • 1979
      • Article

      Approximating the Efficiency Gain of Tax Reforms

      By: Jerry R. Green and Eytan Sheshinski
      Proper analysis of tax reform requires evaluation of the welfare effects induced by a change from one tax system to another. We present two methods for estimating these changes using only local information pertaining to an initial equilibrium with distortive taxes. It... View Details
      Keywords: Taxation; Governing Rules, Regulations, and Reforms; Change; Analysis
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      Green, Jerry R., and Eytan Sheshinski. "Approximating the Efficiency Gain of Tax Reforms." Journal of Public Economics 11, no. 2 (1979): 179–195.
      • Article

      Do Supervisors Thrive in Participative Work Systems?

      By: Leonard A. Schlesinger and Richard E. Walton
      This article presents the findings regarding the nature of the difficulties surrounding the supervisory role in participative work systems, a conceptualization of the supervisor/work group interface, and some action implications for the management of organizations.... View Details
      Keywords: Managerial Roles; Organizational Design; Management Practices and Processes; Innovation and Invention
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      Schlesinger, Leonard A., and Richard E. Walton. "Do Supervisors Thrive in Participative Work Systems?" Organizational Dynamics 7, no. 3 (Winter 1979): 24–38.
      • 1977
      • Book

      Management Accounting and Control of Data Processing

      By: R. L. Nolan
      Keywords: Management; Cost Accounting; Data and Data Sets
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      Nolan, R. L. Management Accounting and Control of Data Processing. NY: National Association of Accountants, 1977.
      • June 1977 (Revised May 1997)
      • Case

      University of Trent

      By: Regina E. Herzlinger
      Focuses on two issues: 1) technical systems that can be employed in nonprofit organizations for control and motivational purposes. Systems discussed range from payroll monitoring systems to zero-base budgeting and 2) the managerial environment needed for serious... View Details
      Keywords: Information Technology; Motivation and Incentives; Business or Company Management; Nonprofit Organizations; Governance Controls; Education Industry
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      Herzlinger, Regina E. "University of Trent." Harvard Business School Case 177-245, June 1977. (Revised May 1997.)
      • September 1976
      • Case

      Del Norte Paper Co. (B)

      By: William A. Sahlman
      Serves two roles: first, provides a reasonably comprehensive description of an ongoing budgeting and reporting system for the international operations of a large American company. Second, allows the student to focus on and critically analyze a series of specific... View Details
      Keywords: International Accounting; Financial Reporting; Budgets and Budgeting; United States
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      Sahlman, William A. "Del Norte Paper Co. (B)." Harvard Business School Case 177-035, September 1976.
      • September 1976 (Revised January 1977)
      • Case

      Del Norte Paper Co. (C)

      By: William A. Sahlman
      Designed to serve two roles: first, it provides a reasonably comprehensive description of an ongoing capital budgeting system for the international operations of a large American company. Second, it allows the student to focus upon and critically analyze a series of... View Details
      Keywords: Capital Budgeting; International Relations; Globalized Markets and Industries; Goals and Objectives; Service Delivery; Business Subsidiaries; Performance Evaluation; Performance Expectations; Financial Services Industry; Pulp and Paper Industry
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      Sahlman, William A. "Del Norte Paper Co. (C)." Harvard Business School Case 177-036, September 1976. (Revised January 1977.)
      • July 1976
      • Article

      Effects of Externally-Imposed Deadlines on Subsequent Intrinsic Motivation

      By: T. M. Amabile, W. DeJong and M. R. Lepper
      Studied the effects of externally imposed deadlines on individuals' task performance and their subsequent interest in the task. In 1 deadline condition, 20 male undergraduates were given an explicit time limit for solving a series of initially interesting word games.... View Details
      Keywords: Motivation and Incentives; Time Management; Social Psychology; Situation or Environment
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      Amabile, T. M., W. DeJong, and M. R. Lepper. "Effects of Externally-Imposed Deadlines on Subsequent Intrinsic Motivation." Journal of Personality and Social Psychology 34, no. 1 (July 1976): 92–98.
      • January 1976 (Revised June 1984)
      • Case

      Megalith, Inc. -- Hay Associates (A)

      By: John P. Kotter
      In 1969, Megalith centralized its financial and control functions. John Boyd, senior vice president for finance, hired four brilliant young managers to "bring the group out of the stone age." By 1975, this management team had created a near-perfect finance office of... View Details
      Keywords: Management Teams; Compensation and Benefits; Motivation and Incentives; Problems and Challenges
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      Kotter, John P. "Megalith, Inc. -- Hay Associates (A)." Harvard Business School Case 476-107, January 1976. (Revised June 1984.)
      • December 1975 (Revised January 1987)
      • Background Note

      Note on Organization Design

      By: Jay W. Lorsch
      Deals with the organizational designer trying to create a structure, rewards, and a system of measurement that are compatible with the external environment, strategy, tasks, the members of the organization, management style, and the existing culture. View Details
      Keywords: Organizational Design
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      Lorsch, Jay W. "Note on Organization Design." Harvard Business School Background Note 476-094, December 1975. (Revised January 1987.)
      • August 1974 (Revised November 1974)
      • Case

      Reynolds Construction Company

      By: Paul W. Marshall
      Deals with the use of critical path method for the construction of remote control building, which is part of a water purification system. Discusses the necessity of determining the shortest possible time in which a job could be done without spending more money. Case... View Details
      Keywords: Buildings and Facilities; Construction; Cost Management; Time Management; Wastes and Waste Processing; System; Construction Industry
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      Marshall, Paul W. "Reynolds Construction Company." Harvard Business School Case 675-017, August 1974. (Revised November 1974.)
      • March 1974 (Revised June 1995)
      • Case

      First National City Bank Operating Group (B)

      By: Jay W. Lorsch
      Growth in demands on the bank's "back office" required a totally new approach to management. New stress on systems orientation, objectives, measurement, process design and control has resulted in lower costs, fewer people, and higher quality. Also resulted in fear,... View Details
      Keywords: Change Management; Transition; Banks and Banking; Management Practices and Processes; Managerial Roles; Production; Outcome or Result; Banking Industry
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      Lorsch, Jay W. "First National City Bank Operating Group (B)." Harvard Business School Case 474-166, March 1974. (Revised June 1995.)
      • Research Summary

      By: Srikant M. Datar
      Datar's research interests are in the cost management and management control areas. He has published his research on activity-based management, quality, productivity, time-based competition, new product development, bottleneck management, incentives and ... View Details
      • Research Summary

      Corporate Governance and International Competitiveness

      By: W. Carl Kester
      W. Carl Kester's research involves comparisons of national or broad regional systems of corporate governance (e.g., German, Japanese, Anglo-American), and the influence these systems exert on corporate investment and international competitiveness. Kester has found... View Details
      • Research Summary

      Cost Management and Management Control Systems in Hospitals

      By: V.G. Narayanan

       Hospitals tend not to have very good cost accounting and control systems. More broadly,  there is enormous opportunity for managing costs and aligning incentives in the health care industry. I am studying how cost accounting methods can be used to... View Details

      • Research Summary

      Cost Management Systems

      By: Robert S. Kaplan
      Robert S. Kaplan continues to explore the design and use of activity-based cost management systems for manufacturing and service companies. His most recent work, done collaboratively with Professor Michael E. Porter, applies time-driven activity-based costing (TDABC)... View Details
      • Teaching Interest

      Creating the Modern Financial System

      By: David A. Moss

      Creating the Modern Financial System offers a vital perspective on finance and the financial system by exploring the historical development of key financial instruments and institutions worldwide. The premise of the course is that students will gain a richer and... View Details

      • Research Summary

      Current Research

      By: Thomas J. DeLong
      I'm currently studying how global organizations organize talent management systems in order to maintain and enhance the performance of professionals.  I'm also interested in the socialization process of organizations based on size and focus of the... View Details
      • Research Summary

      Entrepreneurial Management

      By: Howard H. Stevenson
      Howard H. Stevenson is researching and writing on the need for and consequences of predictability. In work designed for a managerial audience, he is examining the roles played by organizations, cultures, and ethical systems in enabling individuals to predict the... View Details
      • Teaching Interest

      Executive Education: Finance for Senior Executives

      By: Malcolm P. Baker

      Finance for Senior Executives provides the frameworks to strategically use financial resources and position your company for future success. By examining corporate finance from both internal and external perspectives, this HBS Executive Education View Details

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