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  • November 1995 (Revised February 1996)
  • Case

Arthur D. Little, Inc.

By: David A. Garvin and Sanjay Bhatnagar
Charlie LeMantia, the president and CEO of Arthur D. Little (ADL), a leading consulting firm, is trying to decide whether the firm has a complete and effective corporate strategy. The case traces ADL's history, its rise to prominence and subsequent decline, and... View Details
Keywords: Management; Management Practices and Processes; Corporate Strategy; Business or Company Management
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Garvin, David A., and Sanjay Bhatnagar. "Arthur D. Little, Inc." Harvard Business School Case 396-060, November 1995. (Revised February 1996.)
  • 28 Jul 2020
  • Video

Sizwe Nxasana

Sizwe Nxasana, the founding partner of SizweNtsalubaGobodo, the largest Black accounting firm in South Africa, as well as the former CEO of Telkom and FirstRand Group, describes the actions he took to develop a... View Details
  • 26 Feb 2010
  • News

Admit it: You're in denial

  • March 1996
  • Case

Restructuring in the 1990s (A)

Presents the accounting issues involved with reporting a restructuring charge, including when an entity should recognize an expense and what types of costs are appropriate to be included. Summarizes the deliberations made by the Emerging Issues Task Force in... View Details
Keywords: Restructuring; Accounting
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Rapier, Donella. "Restructuring in the 1990s (A)." Harvard Business School Case 196-135, March 1996.
  • 2024
  • Working Paper

Principles and Content for Downstream Emissions Disclosures

By: Robert S. Kaplan and Karthik Ramanna
In a previous paper, we proposed the E-liability carbon accounting algorithm for companies to measure and subsequently reduce their own and their suppliers’ emissions. Some investors and stakeholders, however, want companies to also be accountable for downstream... View Details
Keywords: Carbon Emissions; Disclosure; Carbon Footprint; Climate Change; Measurement and Metrics; Corporate Disclosure; Environmental Sustainability; Corporate Social Responsibility and Impact
Citation
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Kaplan, Robert S., and Karthik Ramanna. "Principles and Content for Downstream Emissions Disclosures." Harvard Business School Working Paper, No. 24-050, January 2024.
  • 2019
  • Working Paper

The Value Potential of New Business Models

By: David J. Collis
One attempt to regain the ground that strategy has recently lost, which was described in the first article, has been the introduction of “business models” as the precursor to competitive positioning within an industry. Understanding a business model provides a... View Details
Keywords: Business Model; Value Creation
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Collis, David J. "The Value Potential of New Business Models." Harvard Business School Working Paper, No. 20-028, September 2019.

    Bridging the GAAPs

    Inconsistencies in accounting treatment across countries are a major obstacle for global equity investment. Founded in 1985, HOLT is an equity valuation service provider that offers its clients (e.g., global equity investors) a consistent performance metrics from... View Details

      Justine Murray

      Justine is a doctoral student in the Micro Organizational Behavior unit at Harvard Business School. Her research interests include callings, meaningful work, time, money and happiness and how individuals account for each of these factors when making decisions about... View Details
      • April 2012
      • Article

      Storybook-keepers: Numbers and Narratives in Nineteenth-Century America

      To give an account of something is to tell a story about it, and to hold someone accountable is to make him responsible for that story. This essay explores the ways bookkeepers wove numbers into narratives and the way the stories they told influence their... View Details
      Keywords: Business History; Accounting; United States
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      Rosenthal, Caitlin C. "Storybook-keepers: Numbers and Narratives in Nineteenth-Century America." Common-place 12, no. 3 (April 2012).

        Joey Ryu

        Joey (Won Jung) Ryu is a doctoral student in the Strategy unit at Harvard Business School. Her primary interests are strategic management, economics of innovation and entrepreneurship. Prior to joining HBS, Joey received her master's degree from Cornell University... View Details
        Keywords: biotechnology; health care; pharmaceuticals; high technology; information technology industry
        • September 2015 (Revised March 2016)
        • Case

        Intuit: Turbo Tax PersonalPro - A Tale of Two Entrepreneurs

        By: Shikhar Ghosh, Joseph Fuller and Michael Roberts
        The case provides a vehicle for teaching about both corporate intrapreneurship and the use of lean startup methods. It tells the story of a product manager within Intuit who develops an idea for a new product that spans two of the company's existing business... View Details
        Keywords: Business Units; Business or Company Management; Applications and Software; Accounting; Product Development; Financial Services Industry
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        Ghosh, Shikhar, Joseph Fuller, and Michael Roberts. "Intuit: Turbo Tax PersonalPro - A Tale of Two Entrepreneurs." Harvard Business School Case 816-048, September 2015. (Revised March 2016.)

          Yiwei Li

          Yiwei Li is a Doctoral student of Business Administration at Harvard Business School. He concentrates on managerial accounting research, with interest in topics like incentive scheme and management control system. He pursues the goal  of applying research output into... View Details
          • August 2012
          • Case

          Danshui Plant No. 2

          By: William Bruns, Julie H. Hertenstein and Kelvin Liu
          Danshui Plant No. 2 in southern China has a one-year contract with Apple Inc. to assemble 2.4 million iPhones. In the first three months of the contract, the plant is unable to assemble as many phones as expected and is operating at a loss. The plant manager must... View Details
          Keywords: Job Cuts and Outsourcing; Production; Budgets and Budgeting; Manufacturing Industry; Electronics Industry; China
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          Bruns, William, Julie H. Hertenstein, and Kelvin Liu. "Danshui Plant No. 2." Harvard Business School Brief Case 913-525, August 2012.
          • July 2008
          • Case

          Aurora Capital Group - Douglas Dynamics

          Aurora Capital, a U.S. Private Equity firm, contemplates whether to acquire Douglas Dynamics, the leading U.S. maker of snow plows. Does a business that is highly dependent on the weather, and is seasonal, make a good LBO candidate? This case provides a good... View Details
          Keywords: Leveraged Buyouts; Private Equity; Investment; Goods and Commodities; Value Creation
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          El-Hage, Nabil N., Birche Fishback, Blake Gottesman, and Michael Marino. "Aurora Capital Group - Douglas Dynamics." Harvard Business School Case 209-010, July 2008.
          • December 2010 (Revised July 2011)
          • Supplement

          DoubleClick, Inc.: Additional Paid-in-CapitalStock Options

          By: David F. Hawkins
          Income statement and balance sheet consequences of DoubleClick adoption of the fair value method to account for stock options. View Details
          Keywords: Accounting; Stock Options
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          Hawkins, David F. "DoubleClick, Inc.: Additional Paid-in-CapitalStock Options." Harvard Business School Supplement 111-064, December 2010. (Revised July 2011.)
          • February 2018
          • Case

          Health Savings Accounts: Enabling Consumer Participation

          By: Regina E. Herzlinger and James Wallace
          Health savings accounts (HSAs), a creation of the 2003 Medicare Modernization Act, had become an integral part of the drive toward consumer-driven health care. Coupled with high-deductible health plans, HSAs allowed consumers to directly control a significant part of... View Details
          Keywords: Health Care; Healthcare Costs; Health Insurance; Health Care and Treatment; Cost; Insurance; Innovation and Invention; Health Industry; United States
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          Herzlinger, Regina E., and James Wallace. "Health Savings Accounts: Enabling Consumer Participation." Harvard Business School Case 318-110, February 2018.
          • June 1996
          • Case

          Siemens Corporation (B): Corporate Advertising for 1996

          By: Stephen A. Greyser and Norman Klein
          Describes the television advertising and presents examples of the comparable print ads, then documents new measurement tools and presents the results of key surveys that address audience awareness. Also includes other relevant activities to support Siemens USA's... View Details
          Keywords: Advertising Campaigns; Learning; Balanced Scorecard; Operations; Outcome or Result; Advertising Industry
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          Greyser, Stephen A., and Norman Klein. "Siemens Corporation (B): Corporate Advertising for 1996." Harvard Business School Case 596-106, June 1996.
          • 28 Aug 2020
          • Video

          Stata Reproducible Reporting (DynDoc) Demo

            Krishna G. Palepu

            KRISHNA G. PALEPU is the Ross Graham Walker Professor of Business Administration, and has served previously as Senior Advisor to the President of Harvard University, and Senior Associate Dean at the... View Details

            Keywords: accounting industry; accounting industry; accounting industry; accounting industry; accounting industry; accounting industry
            • January 2003 (Revised September 2004)
            • Case

            Consulting by Auditors (B): The Compromise and its Fallout

            By: Ashish Nanda
            This case tracks the evolution from October 2000 to July 2001 of public debate, regulatory decisions, and firm perspectives on the subject of consulting by accounting firms. View Details
            Keywords: Conflict of Interests; Service Delivery; Accounting Industry; Accounting Industry
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            Nanda, Ashish, and Kimberly A. Haddad. "Consulting by Auditors (B): The Compromise and its Fallout." Harvard Business School Case 903-069, January 2003. (Revised September 2004.)
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