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Show Results For
- All HBS Web
(7,566)
- People (11)
- News (2,032)
- Research (4,411)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,370)
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- 09 Mar 2011
- Working Paper Summaries
Accounting Scholarship That Advances Professional Knowledge and Practice
- October 1985
- Background Note
Pension Cost Accounting and Analysis
By: David F. Hawkins
Keywords: Cost Accounting
Hawkins, David F. "Pension Cost Accounting and Analysis." Harvard Business School Background Note 186-080, October 1985.
- January 1995
- Article
Peso Devaluation: Two Accounting Perspectives
By: David F. Hawkins
Keywords: Accounting
Hawkins, David F. "Peso Devaluation: Two Accounting Perspectives." Accounting Bulletin, no. 28 (January 1995).
- August 2018 (Revised April 2019)
- Case
Fair Value Accounting at Berkshire Hathaway Inc. (A)
By: Jonas Heese, Suraj Srinivasan, Francois Brochet and Christine Johnson
In May 2018, Berkshire Hathaway announced an unprecedented loss of more than $1 billion for the first quarter of 2018. Warren Buffett blamed this loss on the new accounting rules for equity securities which he criticized. In the case ‘Fair Value Accounting at Berkshire... View Details
Keywords: Equity Securities; FASB; Fair Value Accounting; Governing Rules, Regulations, and Reforms; Financial Services Industry
Heese, Jonas, Suraj Srinivasan, Francois Brochet, and Christine Johnson. "Fair Value Accounting at Berkshire Hathaway Inc. (A)." Harvard Business School Case 119-030, August 2018. (Revised April 2019.)
- Article
New Roles for Management Accountants
By: Robert S. Kaplan
Kaplan, Robert S. "New Roles for Management Accountants." Cost Management 9, no. 3 (Fall 1995): 6–13.
- July 1996
- Article
New Derivative Accounting Standard Proposed
By: David F. Hawkins
Hawkins, David F. "New Derivative Accounting Standard Proposed." Accounting Bulletin, no. 39 (July 1996).
- Article
Productivity Measurement and Management Accounting
By: R. Banker, S. Datar and Robert S. Kaplan
Banker, R., S. Datar, and Robert S. Kaplan. "Productivity Measurement and Management Accounting." Journal of Accounting, Auditing & Finance 4, no. 4 (Fall 1989): 528–554.
- Article
Accounting Changes and Stock Prices
By: Robert S. Kaplan and Richard Roll
Kaplan, Robert S., and Richard Roll. "Accounting Changes and Stock Prices." Financial Analysts Journal (January–February 1973): 48–53.
- August 2000 (Revised October 2000)
- Background Note
Accounting for Mergers & Acquisitions
By: Paul M. Healy and Jacob Cohen
Discusses merger and acquisition accounting. View Details
Healy, Paul M., and Jacob Cohen. "Accounting for Mergers & Acquisitions." Harvard Business School Background Note 101-021, August 2000. (Revised October 2000.)
- September 1992 (Revised September 2004)
- Background Note
Accounting for Property, Plant, Equipment and Other Assets
By: William J. Bruns Jr.
An introduction to depreciation accounting and depreciation methods for capital assets. Also covers gains or losses on asset disposal and accounting for other investments and intangibles. View Details
Bruns, William J., Jr. "Accounting for Property, Plant, Equipment and Other Assets." Harvard Business School Background Note 193-046, September 1992. (Revised September 2004.)
- October 2010 (Revised July 2013)
- Case
ActionAid International: Globalizing Governance, Localizing Accountability
By: Alnoor Ebrahim and Rachel Gordon
As a global NGO working in 45 countries, ActionAid International aims to eradicate poverty by addressing its underlying causes such as injustice and inequality. This case follows a series of radical transformations implemented by the organization's CEO, Ramesh Singh—a... View Details
Keywords: Local Range; Globalized Firms and Management; Corporate Accountability; Corporate Governance; Leading Change; Organizational Change and Adaptation; Organizational Structure; Nonprofit Organizations; Power and Influence; Johannesburg; London
Ebrahim, Alnoor, and Rachel Gordon. "ActionAid International: Globalizing Governance, Localizing Accountability." Harvard Business School Case 311-004, October 2010. (Revised July 2013.)
- June 2024 (Revised February 2025)
- Case
Accounting for Loans at SoFi Technologies
By: Joseph Pacelli and Michael Norris
At the release of its first quarter earnings report on May 1, 2023, digital bank SoFi beat its earnings guidance by 25%. On May 2, Wedbush Securities analyst David Chiaverini issued a report downgrading the stock. A second downgrade followed from Chiaverini on May 15.... View Details
Keywords: Accounting; Banks and Banking; Financing and Loans; Valuation; Stocks; Banking Industry; United States
Pacelli, Joseph, and Michael Norris. "Accounting for Loans at SoFi Technologies." Harvard Business School Case 124-057, June 2024. (Revised February 2025.)
- March 1995
- Article
Q4 One-time Accounting Items Explained
By: David F. Hawkins
Keywords: Accounting
Hawkins, David F. "Q4 One-time Accounting Items Explained." Accounting Bulletin, no. 29 (March 1995).
- 2017
- Other Teaching and Training Material
Financial Accounting Reading: Revenue Recognition
By: David F. Hawkins
The overarching goal of the revenue recognition chapter is to help students better understand the substance and implementation challenges of the joint FASB/IASB revenue recognition standard. This Reading includes four Interactive Illustrations: "Time Value of Money for... View Details
Hawkins, David F. "Financial Accounting Reading: Revenue Recognition." Core Curriculum Readings Series. Harvard Business Publishing 5066, 2017.
- September 2004 (Revised January 2006)
- Tutorial
Introduction to Cost Accounting Systems
By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
Covers the basics of cost system design, demonstrating in a clear, step-by-step fashion how costs are assigned to cost objects. Key concepts include direct and indirect costs, two-stage allocation, cost pools, and cost drivers. Also provides a brief review of several... View Details
- 2017
- Module Note
Financial Accounting Reading: Analyzing Financial Statements
By: Suraj Srinivasan and V.G. Narayanan
Core Curriculum Readings in Financial Accounting cover the fundamental concepts in financial accounting. Many Readings include videos and Interactive Illustrations to help students master complex concepts.
This reading helps students understand that financial... View Details
This reading helps students understand that financial... View Details
Srinivasan, Suraj, and V.G. Narayanan. "Financial Accounting Reading: Analyzing Financial Statements." Core Curriculum Readings Series. Boston: Harvard Business School Publishing Module Note 5056, 2017.
- Article
Research Opportunities in Management Accounting
By: Robert S. Kaplan
Kaplan, Robert S. "Research Opportunities in Management Accounting." Journal of Management Accounting Research 5 (Fall 1993): 1–14.
- 2021
- Working Paper
Accounting for Product Impact in the Oil and Gas Industry
By: Katie Panella, George Serafeim and Katie Trinh
We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the oil and gas industry. We design a monetization methodology that allows us to calculate monetary product impact estimates of... View Details
Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Oil; Oil & Gas; Oil And Gas; IWAI; Impact-Weighted Accounts; Product Design; Product Positioning; Society; Environmental Sustainability; Corporate Social Responsibility and Impact; Product
Panella, Katie, George Serafeim, and Katie Trinh. "Accounting for Product Impact in the Oil and Gas Industry." Harvard Business School Working Paper, No. 21-140, June 2021.
- March 2011
- Article
Accounting Scholarship That Advances Professional Knowledge and Practice
By: Robert S. Kaplan
Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and... View Details
Keywords: Corporate Disclosure; Asset Pricing; Risk Management; Surveys; Capital Markets; Measurement and Metrics; Valuation; Fair Value Accounting; Management Analysis, Tools, and Techniques; Financial Reporting
Kaplan, Robert S. "Accounting Scholarship That Advances Professional Knowledge and Practice." Accounting Review 86, no. 2 (March 2011): 367–383.