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Show Results For
- All HBS Web
(7,398)
- People (11)
- News (2,032)
- Research (4,435)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,371)
- March 2024
- Module Note
Accounting Standards for the 21st Century
By: Jonas Heese
Over the past two decades, accounting standards have evolved to meet the demands of a rapidly changing business environment. This module note focuses on understanding the impact of these standards on measuring firm performance and financial position in the context of a... View Details
Heese, Jonas. "Accounting Standards for the 21st Century." Harvard Business School Module Note 124-056, March 2024.
- Article
Make Online Ads Accountable
Rayport, Jeffrey F. "Make Online Ads Accountable." Bloomberg Businessweek (February 16, 2009).
- August 1983 (Revised March 1986)
- Background Note
Basic Financial Accounting Concepts
Cooper, Robin. "Basic Financial Accounting Concepts." Harvard Business School Background Note 184-021, August 1983. (Revised March 1986.)
- 26 Jul 2020
- News
DOL’S ESG proposal would hurt retirement accounts
- June 2020 (Revised February 2021)
- Case
Accounting for Leases at American Airlines (A)
By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley
In March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines’ (American’s) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, “Leases... View Details
Keywords: Accounting; Financial Reporting; Financial Statements; Finance; Governance; Corporate Accountability; Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Leasing; Accounting Industry; Accounting Industry; North and Central America; United States
Heese, Jonas, Gerardo Pérez Cavazos, and Julia Kelley. "Accounting for Leases at American Airlines (A)." Harvard Business School Case 120-069, June 2020. (Revised February 2021.)
- Article
Evolution of Management Accounting
By: Robert S. Kaplan
Keywords: Cost Accounting
Kaplan, Robert S. "Evolution of Management Accounting." Accounting Review 59, no. 3 (July 1984): 390–418.
- September 1992
- Background Note
Accounting for Post-retirement Benefits
By: William J. Bruns Jr., David F. Hawkins and Marc H. Zablatsky
Bruns, William J., Jr., David F. Hawkins, and Marc H. Zablatsky. "Accounting for Post-retirement Benefits." Harvard Business School Background Note 193-032, September 1992.
- September 2010 (Revised September 2013)
- Case
Accounting for the iPhone at Apple Inc.
By: Francois Brochet, Krishna G. Palepu and Lauren Barley
Apple initially recognized revenue associated with its iPhone product using subscription accounting. However, in 2008, the company started providing non-GAAP supplemental numbers where substantially all of the revenue was recognized upfront. Market participants'... View Details
Brochet, Francois, Krishna G. Palepu, and Lauren Barley. "Accounting for the iPhone at Apple Inc." Harvard Business School Case 111-003, September 2010. (Revised September 2013.)
- February 2007
- Tutorial
HBS Financial Accounting Tutorial
By: David F. Hawkins and Paul M. Healy
Keywords: Accounting
- May 2005
- Teaching Note
Pre-matriculation Accounting Tutorial (TN)
By: David F. Hawkins and Paul M. Healy
Keywords: Accounting
- November 1992 (Revised April 1993)
- Background Note
Accounting for Indirect Costs
By: William J. Bruns Jr.
An introduction to processes by which indirect costs are first assigned to cost centers and then assigned to products or services produced. A simple schematic illustrates how expenditures are assigned to service centers or production centers, service centers to... View Details
Bruns, William J., Jr. "Accounting for Indirect Costs." Harvard Business School Background Note 193-070, November 1992. (Revised April 1993.)
- June 2005
- Teaching Note
Accounting Fraud at WorldCom (TN)
By: Robert S. Kaplan
Teaching Note to (9-104-071). View Details
- 16 Jul 2020
- News
Accounting for Real Change
Ronald Cohen (MBA 1969) Ronald Cohen (MBA 1969) In an opinion piece in the Financial Times, “Crisis Offers a Chance to Rewrite Accounting to Include Impact,” Sir Ronald Cohen (MBA 1969) writes that the global pandemic is creating a new... View Details
- April 2019
- Supplement
Building Accountability for Results
By: Robert L. Simons
Simons, Robert L. "Building Accountability for Results." Harvard Business School Multimedia/Video Supplement 119-712, April 2019.
- October 2017 (Revised March 2024)
- Teaching Note
Accounting Turbulence at Boeing
By: Jonas Heese and Suraj Srinivasan
Teaching Note for HBS No. 118-020. View Details
- TeachingInterests
Leadership and Corporate Accountability
In this course, students learn about the complex responsibilities facing business leaders today. Through cases about difficult managerial decisions, the course examines the legal, ethical, and economic responsibilities of corporate leaders. It also teaches students... View Details
Taking Gender Into Account
We conceptualize leadership development as identity work and show how subtle forms of gender bias in the culture and in organizations interfere with the identity work of women leaders. Based on this insight, we revisit traditional approaches to standard leadership... View Details
- 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.)