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  • 2025
  • Working Paper

How Firms Respond to Worker Activism: Evidence from Global Supply Chains

By: Yanhua Bird, Jodi L. Short and Michael W. Toffel
Social movement pressures can lead organizations to concede and improve social performance to avoid disruption costs, but we theorize that such responses evoke concession costs that prompt organizations to shift resources and attention from other social domains whose... View Details
Keywords: Worker Activism; Labor Standards; Tradeoffs; Global Supply Chains; Internal Governance Structure; Public Opinion; Supply Chain; Corporate Accountability; Corporate Social Responsibility and Impact; Working Conditions
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  • February 1994 (Revised May 1995)
  • Case

Metallgesellschaft AG

By: David F. Hawkins and Guy J. Weyns
Metallgesellschaft AG is a commodity and engineering conglomerate based in Frankfurt am Main, Germany. Metallgesellschaft Corp., a New York based subsidiary of the group, has made oil trading and hedging errors that could drive the group into insolvency. The impact of... View Details
Keywords: Accounting Audits; Business Conglomerates; Forecasting and Prediction; Trade; Non-Renewable Energy
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    Lynn S. Paine

    Lynn Sharp Paine is a Baker Foundation Professor and John G. McLean Professor of Business Administration, Emerita, at Harvard Business School. A member and former chair of the General Management unit, she has served in numerous leadership positions including Senior... View Details

    • May 1992 (Revised January 2000)
    • Case

    Asea Brown Boveri: The ABACUS System

    By: Robert L. Simons
    Describes the computer-based information system (ABACUS) used to monitor and control business operations in a complex, global company. Describes the technical attributes of the database system, financial reporting requirements, target setting and profit calculations on... View Details
    Keywords: Financial Reporting; Profit; Business Growth and Maturation; Analytics and Data Science; Design; Accounting Audits; Growth and Development; Globalized Firms and Management; Complexity; Technology Industry
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    • Research Summary

    Reinventing State Capitalism: Leviathan in Business, Brazil and Beyond

    Part of the fear and misunderstanding of state capitalism in the post-Berlin Wall era stems from the fact that most observers see state-owned enterprises (SOEs) as inefficient soviet companies. In Reinventing State Capitalism: Leviathan in Business, Brazil and... View Details

    Keywords: State Capitalism; State-owned Enterprises; Development Banks; State Ownership; Development Economics; Management; Energy Industry; Banking Industry; Brazil; China; Europe; Latin America; Asia
    • October 2016 (Revised January 2017)
    • Supplement

    Bally Total Fitness (B): The Fall, 2005–2016

    By: John R. Wells and Gabriel Ellsworth
    By many measures the largest health-club chain in the United States in the early 2000s, Bally Total Fitness sold most of its remaining fitness clubs to 24 Hour Fitness in 2014 and disappeared from the industry top 100 rankings. After Bally was bedeviled by accounting... View Details
    Keywords: Bally Total Fitness; Accounting; Accounting Audits; Accrual Accounting; Business Earnings; Revenue Recognition; Financial Statements; Acquisition; Business Exit or Shutdown; For-Profit Firms; Crime and Corruption; Borrowing and Debt; Capital; Capital Structure; Cash; Cash Flow; Public Equity; Financial Condition; Insolvency and Bankruptcy; Financing and Loans; Investment Activism; Profit; Revenue; Geographic Scope; Business History; Executive Compensation; Resignation and Termination; Annual Reports; Contracts; Lawsuits and Litigation; Business or Company Management; Marketing; Market Entry and Exit; Private Ownership; Public Ownership; Problems and Challenges; Strategy; Business Strategy; Competition; Corporate Strategy; Accounting Industry; Accounting Industry; United States; Illinois; Chicago
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    • 2019
    • Working Paper

    Improving Working Conditions in Global Supply Chains: The Role of Institutional Environments and Monitoring Program Design

    By: Jodi L. Short, Michael W. Toffel and Andrea R. Hugill
    Activism seeking to improve labor conditions in global supply chains has led transnational corporations to adopt codes of conduct and monitor suppliers for compliance, but it is unclear whether these formal organizational structures raise labor standards. Drawing on... View Details
    Keywords: Monitoring; Supplier Relationship; Sustainability; Sustainability Management; Sustainable Operations; Sustainable Supply Chains; NGO; Globalization; Corporate Accountability; Operations; Supply Chain; Supply Chain Management; Labor; Working Conditions; Business Processes; Corporate Social Responsibility and Impact; Performance Evaluation; Safety; Risk and Uncertainty; Apparel and Accessories Industry; Electronics Industry; China; Indonesia; India; Bangladesh
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    • July 2010 (Revised August 2021)
    • Supplement

    Vereinigung Hamburger Schiffsmakler und Schiffsagenten e.V. (VHSS): Valuing Ships (CW)

    By: Benjamin C. Esty and Albert W. Sheen
    After booming for more than five years, the global shipping (maritime) industry experienced a dramatic crash in late 2008 as the global financial system froze and the global economy slid into recession. Ship charter rates (revenue) fell by as much as 90% causing prices... View Details
    Keywords: Fair Value Accounting; Economic Slowdown and Stagnation; Capital Markets; Cash Flow; Financial Liquidity; Banks and Banking; Price; Price Bubble; Contracts; Crisis Management; Market Transactions; Valuation; Shipping Industry
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    • June 2010 (Revised August 2021)
    • Case

    Vereinigung Hamburger Schiffsmakler und Schiffsagenten e.V. (VHSS): Valuing Ships

    By: Benjamin C. Esty and Albert Sheen
    After booming for more than five years, the global shipping (maritime) industry experienced a dramatic crash in late 2008 as the global financial system froze and the global economy slid into recession. Ship charter rates (revenue) fell by as much as 90% causing prices... View Details
    Keywords: Fair Value Accounting; Financial Crisis; Capital Markets; Financial Liquidity; International Finance; Globalized Markets and Industries; Valuation; Banking Industry; Shipping Industry; Germany
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    • 18 Oct 2011
    • First Look

    First Look: October 18

    giving a subsidy as a lump sum to offset capital costs is more effective. This has different regulatory implications for urban and rural settings where the environmental objectives may differ. Bouncing Out of the Banking System: An Empirical Analysis of Bank View Details
    Keywords: Sean Silverthorne
    • 28 May 2019
    • Research & Ideas

    Investor Lawsuits Against Auditors Are Falling, and That's Bad News for Capital Markets

    auditing as a profession? Srinivasan: Auditors are in an interesting position. They rely on management teams in a lot of ways, but they also have an adversarial relationship. They verify that companies follow generally accepted View Details
    Keywords: by Martha Lagace; Accounting; Accounting
    • 19 May 2015
    • First Look

    First Look: May 19

    owned. This book explores the political logic of reforms to land ownership and control, accounting for how land development and real estate have become synonymous with economic growth and prosperity in China. Drawing on extensive... View Details
    Keywords: Sean Silverthorne
    • September 2019 (Revised February 2022)
    • Supplement

    Glenn Defense Marine Asia (B)

    By: Susanna Gallani, Anja Anliker, Luke Hodges and Amram Migdal
    This case describes the growth of Glenn Defense Marine Asia (GDMA) under the leadership of Leonard Glenn Francis. GDMA provided ship husbanding and logistical support services to the United States Navy when Navy ships visited various ports in Southeast Asia. The case... View Details
    Keywords: Business Ventures; Business Growth and Maturation; Crime and Corruption; Ethics; Fairness; Moral Sensibility; Values and Beliefs; Governance; Corporate Accountability; Governance Controls; Government and Politics; Law; Contracts; Lawfulness; Operations; Shipping Industry; Service Industry; Asia; Southeast Asia; Malaysia; Singapore
    Related
    • September 2019 (Revised February 2022)
    • Case

    Glenn Defense Marine Asia (A)

    By: Susanna Gallani, Anja Anliker, Luke Hodges and Amram Migdal
    This case describes the growth of Glenn Defense Marine Asia (GDMA) under the leadership of Leonard Glenn Francis. GDMA provided ship husbanding and logistical support services to the United States Navy when Navy ships visited various ports in Southeast Asia. The case... View Details
    Keywords: Business Ventures; Business Growth and Maturation; Crime and Corruption; Ethics; Fairness; Moral Sensibility; Values and Beliefs; Governance; Corporate Accountability; Governance Controls; Government and Politics; Law; Contracts; Lawfulness; Operations; Shipping Industry; Service Industry; Asia; Southeast Asia; Malaysia; Singapore
    Related
    • 30 Apr 2024
    • Book

    When Managers Set Unrealistic Expectations, Employees Cut Ethical Corners

    Bridgestone/Firestone (2000), related party transactions and accounting fraud at Enron (2001), accounting fraud at WorldCom (2002), corrupt payments at Siemens (2007), mortgage lending abuses at Countrywide... View Details
    Keywords: by Dina Gerdeman
    • Web

    Technology & Operations Management - Faculty & Research

    compliance with multinational enterprises’ (MNEs’) labor standards. Analyzing audit data from thousands of Chinese suppliers, we find that suppliers in cities with more wage-related activism increased compliance with MNEs’ wage-related... View Details
    • 23 Apr 2024
    • In Practice

    Getting to Net Zero: The Climate Standards and Ecosystem the World Needs Now

    With each month clocking record-breaking temperatures across the planet, this Earth Day reflected the renewed urgency of regulators and businesses to find climate-change solutions. The US Securities and Exchange Commission recently adopted new rules that will mandate... View Details
    Keywords: by Rachel Layne
    • 01 Nov 2017
    • What Do You Think?

    What Are the Real Lessons of the Wells Fargo Case?

    “be skeptical. In this case it was cross-selling retail products.” Outliers in competitive industries raise a red flag, he wrote. A number of causes for the alleged fraudulent behavior at Wells Fargo were put forth. They included poor leadership, improper incentives,... View Details
    Keywords: by James Heskett; Banking
    • 07 Jul 2008
    • Research & Ideas

    Innovation Corrupted: How Managers Can Avoid Another Enron

    the fact that the company was short of cash as well as profits. Yet Enron's board failed to detect and prevent violations of accounting principles and rules. In the third week of October 2001, Arthur Andersen, Enron's highly compromised... View Details
    Keywords: by Martha Lagace; Energy; Utilities
    • 30 Jun 2015
    • First Look

    First Look: June 30, 2015

    https://www.hbs.edu/faculty/Pages/item.aspx?num=46138 Forthcoming Accounting Review An Analysis of Self-reported Anticorruption Efforts By: Healy, Paul M., and George Serafeim Abstract—We use Transparency International's ratings of... View Details
    Keywords: Carmen Nobel