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      AccountabilityRemove Accountability →

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      • February 2000 (Revised February 2002)
      • Case

      Owens & Minor, Inc. (A)

      By: V.G. Narayanan and Lisa Brem
      A forward-thinking manager at Owens & Minor (O&M), a large national medical and surgical distribution company, enlisted the help of both logistics and cost managers to develop an innovative pricing schedule based on the customer's activities instead of the price of the... View Details
      Keywords: Activity Based Costing and Management; Logistics; Distribution; Price; Supply Chain Management; Customer Relationship Management; Medical Devices and Supplies Industry; Distribution Industry
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      Narayanan, V.G., and Lisa Brem. "Owens & Minor, Inc. (A)." Harvard Business School Case 100-055, February 2000. (Revised February 2002.)
      • February 2000 (Revised April 2001)
      • Case

      CNET 2000

      By: Thomas R. Eisenmann and Pauline M Fischer
      CNET's managers explain the strategic analysis that led to their decision to increase their annual marketing budget from $1 million to $100 million. CNET is an online information intermediary that helps consumers make purchase decisions about PC hardware and software,... View Details
      Keywords: Entrepreneurship; Corporate Strategy; Budgets and Budgeting; Financial Strategy; Decisions; Growth and Development; Customer Focus and Relationships; Business Divisions; Marketing Strategy; Distribution Channels; Consumer Behavior; Online Technology; Information Technology Industry
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      Eisenmann, Thomas R., and Pauline M Fischer. "CNET 2000." Harvard Business School Case 800-284, February 2000. (Revised April 2001.)
      • January 2000
      • Case

      Cross Country Group, The: A Piece of the Rock (B)

      By: Robert L. Simons and Indra Reinbergs
      Supplements the (A) case. View Details
      Keywords: Accounting Industry; Accounting Industry
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      Simons, Robert L., and Indra Reinbergs. "Cross Country Group, The: A Piece of the Rock (B)." Harvard Business School Case 100-044, January 2000.
      • January 2000
      • Case

      Measurement and Management at CitySoft

      By: V.G. Narayanan and Sanjay Pothen
      CitySoft is a very small software developer that is grappling with issues of cost measurement and management. View Details
      Keywords: Cost Accounting; Cost Management; Applications and Software; Problems and Challenges; Information Technology Industry
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      Narayanan, V.G., and Sanjay Pothen. "Measurement and Management at CitySoft." Harvard Business School Case 100-056, January 2000.
      • January 2000 (Revised October 2002)
      • Case

      Cambridge Hospital Community Health Network - The Primary Care Unit

      By: V.G. Narayanan, Lisa Brem and Ryan Moore
      The Cambridge Hospital Community Health Network needed to gain a better understanding of its unit-of-service costs, which had been rising at a rate of 10% per year. The network's step-down costing system gave only aggregate costing information, and there was some... View Details
      Keywords: Activity Based Costing and Management; Health Care and Treatment; Cost Accounting; Cost; Network Effects; Health Industry; Service Industry; Massachusetts
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      Narayanan, V.G., Lisa Brem, and Ryan Moore. "Cambridge Hospital Community Health Network - The Primary Care Unit." Harvard Business School Case 100-054, January 2000. (Revised October 2002.)
      • winter 2000
      • Article

      Assessing the Impact of Venture Capital to Innovation

      By: Samuel Kortum and Josh Lerner
      We examine the influence of venture capital on patented inventions in the United States across twenty industries over three decades. We address concerns about causality in several ways, including exploiting a 1979 policy shift that spurred venture capital fundraising.... View Details
      Keywords: Venture Capital; Innovation and Invention
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      Kortum, Samuel, and Josh Lerner. "Assessing the Impact of Venture Capital to Innovation." RAND Journal of Economics 31, no. 4 (winter 2000): 674–692. (Supplemental appendix.)
      • 2000
      • Chapter

      Relationship Marketing and Key Account Management

      By: Joseph P. Cannon and N. Narayandas
      Keywords: Customer Relationship Management
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      Cannon, Joseph P., and N. Narayandas. "Relationship Marketing and Key Account Management." In Conceptual Foundations in Relationship Marketing, edited by Jagdish N. Sheth and Atul Parvatiyar, 407–430. Thousand Oaks, CA: Sage Publications, 2000.
      • 2000
      • Other Unpublished Work

      The Federal Budget and the States: Fiscal Year 1999

      By: Dutch Leonard and Jay H. Walder
      Keywords: Sovereign Finance; Budgets and Budgeting; Government and Politics; United States
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      Leonard, Dutch, and Jay H. Walder. "The Federal Budget and the States: Fiscal Year 1999." Taubman Center for State and Local Government, Washington, D.C., January 2000.
      • December 1999
      • Case

      Agrochemicals at Ciba-Geigy AG (A)

      By: Michael L. Tushman, Wendy Smith and Daniel Radov
      After spending five years to develop a revolutionary product, the director of Ciba-Geigy's fungicide research department is handed an unfavorable market study. The case details the R&D process for the new product, including information on corporate partnerships,... View Details
      Keywords: Agribusiness; Plant-Based Agribusiness; Research and Development; Innovation and Invention; Innovation Strategy; Product Launch; Marketing Channels; Change Management; Product Development; Business Processes; Organizational Structure; Corporate Accountability; Agriculture and Agribusiness Industry; Pharmaceutical Industry
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      Tushman, Michael L., Wendy Smith, and Daniel Radov. "Agrochemicals at Ciba-Geigy AG (A)." Harvard Business School Case 400-022, December 1999.
      • November 1999 (Revised July 2001)
      • Case

      New Profit Inc.: Governing the Nonprofit Enterprise

      By: Robert S. Kaplan
      New Profit, Inc. (NPI) is an innovative venture philanthropy fund. Founded by social entrepreneur Venessa Kirsch, NPI intends to raise large donations from individuals who wish to invest in nonprofit enterprises that could have a significant social impact and the... View Details
      Keywords: Balanced Scorecard; Nonprofit Organizations; Venture Capital; Social Entrepreneurship; Corporate Governance; Performance Evaluation; Financial Statements; Philanthropy and Charitable Giving; Service Industry
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      Kaplan, Robert S. "New Profit Inc.: Governing the Nonprofit Enterprise." Harvard Business School Case 100-052, November 1999. (Revised July 2001.)
      • November 1999 (Revised February 2000)
      • Case

      Granny's Goodies, Inc.

      By: Das Narayandas and Katherine B. Korman
      The young entrepreneurs of Granny's Goodies, Inc., a corporate gift package specialist, face the challenge of finding ways to create consistent revenue streams and reduce sales costs. Outside of a few long-term contracts, the two founders have had to work very hard for... View Details
      Keywords: Budgets and Budgeting; Customer Relationship Management; Entrepreneurship; Cost Management; Marketing Strategy; Product Design; Problems and Challenges; Sales; Segmentation; Service Industry
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      Narayandas, Das, and Katherine B. Korman. "Granny's Goodies, Inc." Harvard Business School Case 500-049, November 1999. (Revised February 2000.)
      • November 1999
      • Case

      Seminis Inc.

      By: Ray A. Goldberg, Jonathan West, Carin-Isabel Knoop and David Benedict Pearcy
      Seminis became the world leader in vegetable seeds through a series of acquisitions. This case describes the Seminis strategy toward capturing value, biotechnology, and international operations. View Details
      Keywords: Business Earnings; Acquisition; Profit; Global Strategy; Corporate Strategy; Valuation; Value Creation; Biotechnology Industry
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      Goldberg, Ray A., Jonathan West, Carin-Isabel Knoop, and David Benedict Pearcy. "Seminis Inc." Harvard Business School Case 600-030, November 1999.
      • November 1999 (Revised April 2000)
      • Case

      Cresud S.A.

      By: Ray A. Goldberg, Jonathan West and David Benedict Pearcy
      Cresud, a listed Argentine agricultural company, generates value by operating farms and through land appreciation. This case describes Cresud's business model, industry, and country context. Can a corporate farmer in agriculture use public funds to compete in both the... View Details
      Keywords: Agribusiness; Business Model; Value; Corporate Accountability; Agriculture and Agribusiness Industry
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      Goldberg, Ray A., Jonathan West, and David Benedict Pearcy. "Cresud S.A." Harvard Business School Case 900-010, November 1999. (Revised April 2000.)
      • November 1999 (Revised April 2002)
      • Case

      Tim Hertach at GL Consulting (A)

      By: Ashish Nanda, Thomas J. DeLong and Scot H. Landry
      Ten years into his career after graduating from HBS, Tim Hertach discovers billing irregularities at his consulting firm. He must decide whether (and how) to challenge senior management or to stay quiet and protect his career. View Details
      Keywords: Decisions; Ethics; Accounting; Consulting Industry
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      Nanda, Ashish, Thomas J. DeLong, and Scot H. Landry. "Tim Hertach at GL Consulting (A)." Harvard Business School Case 800-153, November 1999. (Revised April 2002.)
      • November 1999 (Revised July 2003)
      • Case

      Pre-Paid Legal Services, Inc.

      By: Paul M. Healy and Jacob Cohen
      Pre-Paid Legal Services' business model reveals two key issues--managing the sales force and sales growth and managing claims. Students analyze the economics of the business and consider how to measure firm performance, how to evaluate and reward the sales force, and... View Details
      Keywords: Financial Management; Financial Strategy; Salesforce Management; Marketing Strategy; Accrual Accounting; Business Cycles; Forecasting and Prediction; Insurance; Business Growth and Maturation; Insurance Industry
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      Healy, Paul M., and Jacob Cohen. "Pre-Paid Legal Services, Inc." Harvard Business School Case 100-037, November 1999. (Revised July 2003.)
      • November 1999
      • Background Note

      Recognizing Revenues and Expenses: Realized and Earned

      By: Robert S. Kaplan
      Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details
      Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry
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      Kaplan, Robert S. "Recognizing Revenues and Expenses: Realized and Earned." Harvard Business School Background Note 100-050, November 1999.
      • November 1999 (Revised June 2006)
      • Case

      DLJdirect: "Putting Our Reputation Online"

      By: Thomas R. Eisenmann and Gillian Morris
      Online broker DLJdirect faced two decisions during the fall of 1999: what customer segments should it target and how much should it spend on marketing? Unlike its competitors, who focused either on day traders or more mainstream investors, DLJdirect differentiated its... View Details
      Keywords: Marketing Strategy; Marketing Communications; Competitive Strategy; Decision Choices and Conditions; Investment; Cost Management; Business Plan; Research and Development; Customers; Budgets and Budgeting; Online Advertising; Internet; Financial Services Industry
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      Eisenmann, Thomas R., and Gillian Morris. DLJdirect: "Putting Our Reputation Online". Harvard Business School Case 800-164, November 1999. (Revised June 2006.)
      • October 1999
      • Case

      Royal Dutch/Shell in Transition (B)

      By: Lynn S. Paine
      This case describes the decisions made by Shell in response to the situation presented in the (A) case. View Details
      Keywords: Governance; Corporate Accountability; Organizational Change and Adaptation; Corporate Social Responsibility and Impact; Social Issues; Public Opinion; Moral Sensibility; Values and Beliefs; Transformation; Energy Industry
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      Paine, Lynn S. "Royal Dutch/Shell in Transition (B)." Harvard Business School Case 300-040, October 1999.
      • October 1999 (Revised October 2005)
      • Case

      Autobytel.com

      By: Youngme E. Moon
      Autobytel enjoys first-mover advantage in the Internet new car buying space. According to a number of metrics, it is the online leader in this category. However, a number of competitors have sprung up, raising questions about the long-term viability of Autobytel's... View Details
      Keywords: Growth and Development Strategy; Internet and the Web; Marketing Channels; Strategy; Internet and the Web; Competition; Business Model; Service Operations; Budgets and Budgeting; Growth and Development; Auto Industry
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      Moon, Youngme E. "Autobytel.com." Harvard Business School Case 500-015, October 1999. (Revised October 2005.)
      • October 1999
      • Background Note

      Emergence of an International Accounting Standards Setter, The

      By: Paul M. Healy and Jacob Cohen
      Provides students with an overview of recent developments in the setting of accounting standards at a global level. View Details
      Keywords: International Accounting; Financial Statements; Globalization
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      Healy, Paul M., and Jacob Cohen. "Emergence of an International Accounting Standards Setter, The." Harvard Business School Background Note 100-046, October 1999.
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