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Show Results For
- All HBS Web
(1,547)
- News (202)
- Research (1,213)
- Events (4)
- Multimedia (3)
- Faculty Publications (601)
- January 1997
- Background Note
Assigning Support Department Expenses to Production Cost Centers (B): Flexible Budgets
By: Robert S. Kaplan
Describes the use of flexible budgets to assign support/service department costs to production cost centers. View Details
Kaplan, Robert S. "Assigning Support Department Expenses to Production Cost Centers (B): Flexible Budgets." Harvard Business School Background Note 197-048, January 1997.
- June 2001 (Revised October 2002)
- Case
Accounting for the Intel Pentium Chip Flaw
By: Gregory S. Miller, V.G. Narayanan and Lisa Brem
Investigates the 1994 Intel Pentium plan. View Details
Miller, Gregory S., V.G. Narayanan, and Lisa Brem. "Accounting for the Intel Pentium Chip Flaw." Harvard Business School Case 101-072, June 2001. (Revised October 2002.)
- August, 2022
- Article
Billing and Insurance-Related Administrative Costs: A Cross-National Analysis
By: Barak D. Richman, Robert S. Kaplan, Japees Kohli, Dennis Purcell, Mahek Shah, Igna Bonfrer, Brian Golden, Rosemary Hannam, Will Mitchell, Daniel Cehic, Garry Crispin and Kevin A. Schulman
Billing and insurance-related costs are a significant source of wasteful health care spending in Organization for Economic Cooperation and Development nations, but these administrative burdens vary across national systems. We executed a microlevel accounting of these... View Details
Richman, Barak D., Robert S. Kaplan, Japees Kohli, Dennis Purcell, Mahek Shah, Igna Bonfrer, Brian Golden, Rosemary Hannam, Will Mitchell, Daniel Cehic, Garry Crispin, and Kevin A. Schulman. "Billing and Insurance-Related Administrative Costs: A Cross-National Analysis." Health Affairs 41, no. 8 (August, 2022): 1098–1106.
- 2016
- Case
Advanced Leadership Pathways: Alberto Mora and the Costs and Consequences of Torture
By: Rosabeth M. Kanter and Benjamin Summers
Alberto Mora's time as General Counsel of the Navy from 2001–2006 greatly influenced his mission to illuminate the policy consequences of torture. Mora's drive to restore the nation's awareness and conscience against torture was gaining traction. Prominent... View Details
Keywords: Leadership Skills; Torture; Costs And Consequences; Humane; Restraint; Human Dignity; Treatment Of Prisoners; Prison; Repression; Opposition; Revolution; Democracy; Communism; International Affairs; Public Service; September 11; War On Terror; Operation Enduring Freedom; Guantanamo; Cuba; Coalition; Working Group; Cruelty; Interrogation; Memorandum; American Law; Authority; Authoritative; Quadrennial Defense Review; National Defense Authorization Act; Public Engagement; Advocacy; Law; Accountability; Center For The Victims Of Torture; Human Rights; Public Policy; Legality; Morality; Legal System; Tactical Military Operations; West Point; NGO; Human Rights First; American Civil Liberties Union; Human Rights Watch; Amnesty International; Constitution Project; Center For Constitutional Rights; Strategic Military Effect; National Security; Weapon; Terrorism; Prisoners Of War; Abu Ghraib; Pentagon; Ethics; Moral Sensibility; Leadership; Rights; Policy; Public Opinion; United States
Kanter, Rosabeth M., and Benjamin Summers. "Advanced Leadership Pathways: Alberto Mora and the Costs and Consequences of Torture." Harvard Business School Case 316-054, 2016. (Harvard Advanced Leadership Initiative.)
- 2010
- Dissertation
Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS
By: Gwen Yu
Prior literature shows that investors under-invest in foreign firms due to information asymmetry problems. I posit that differences in local accounting standards are a source of the information asymmetry among investors. Using security-level holdings of international... View Details
Keywords: Financial Reporting; International Accounting; Standards; Investment Portfolio; Foreign Direct Investment
Yu, Gwen. "Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS." Diss., University of Michigan, 2010. (Winner of American Accounting Association. International Accounting Section. Outstanding Dissertation Award presented by American Accounting Association.)
- 18 Jan 2016
- Research & Ideas
Hazard Warning: The Unacceptable Cost of Toxic Workers
what he calls the negative outliers. The estimated cost—based on turnover triggered by the toxic worker and the cost associated with new hires and training—is likely on the low end, Minor says, because it doesn’t take into View Details
Keywords: by Roberta Holland
- November 2009
- Article
Is it Fair to Blame Fair Value Accounting for the Financial Crisis?
By: Robert C. Pozen
When the credit markets seized up in 2008, many heaped blame on "mark to market" accounting rules, which require banks to write down their troubled assets to the prices they'd fetch if sold on the open market - at the time, next to nothing. Recording those assets below... View Details
Keywords: Cost Accounting; Fair Value Accounting; Financial Crisis; Assets; Governing Rules, Regulations, and Reforms; Crisis Management; Standards; Banking Industry
Pozen, Robert C. "Is it Fair to Blame Fair Value Accounting for the Financial Crisis?" Harvard Business Review 87, no. 11 (November 2009).
- Web
Online Finance & Accounting Courses | HBS Online
function and can be used to assess, evaluate, and strategize your organization's financial health. A finance course will teach you the key levers that drive your company's performance and cover topics such as cash flow , value creation , and the View Details
- September 2005 (Revised July 2006)
- Case
Accounting for Pensions and Employee Benefits at Ford and Toyota
Uses Ford's and Toyota's financial statements to familiarize students with the information provided in pension footnotes. Allows students to combine that information with other financial statement information to create a greater understanding of the costs of each... View Details
Miller, Gregory S., Douglas Skinner, and Laura Donohue. "Accounting for Pensions and Employee Benefits at Ford and Toyota." Harvard Business School Case 106-021, September 2005. (Revised July 2006.)
- 29 Mar 2022
- News
Private Equity’s Opaque Costs Mystify the Pensions That Pay Them
- June 1994
- Article
Flexible Budgeting in an Activity-Based Costing Framework
By: Robert S. Kaplan
Kaplan, Robert S. "Flexible Budgeting in an Activity-Based Costing Framework." Accounting Horizons (June 1994): 104–109.
- Article
We Need Better Carbon Accounting. Here's How to Get There.
By: Robert S. Kaplan and Karthik Ramanna
Any effective system of greenhouse gas (GHG) accounting needs to measure each company’s supply-chain carbon impacts accurately. Such information would provide visibility and incentives for the company to make more climate-friendly product-specification and purchasing... View Details
Keywords: Accounting; Greenhouse Gas Emissions; GHG; Carbon Accounting; Environmental Accounting; Environmental Management; Governing Rules, Regulations, and Reforms; Supply Chain
Kaplan, Robert S., and Karthik Ramanna. "We Need Better Carbon Accounting. Here's How to Get There." Harvard Business Review Digital Articles (April 12, 2022).
- 1977
- Book
Management Accounting and Control of Data Processing
By: R. L. Nolan
Nolan, R. L. Management Accounting and Control of Data Processing. NY: National Association of Accountants, 1977.
- 2020
- Chapter
Building Emergency Savings Through Employer-Sponsored Rainy-Day Savings Accounts
By: John Beshears, James J. Choi, J. Mark Iwry, David C. John, David Laibson and Brigitte C. Madrian
Roughly half of Americans live paycheck to paycheck. When financial shocks occur during their working life, many of these households tap into their retirement savings accounts. We explore the practical considerations and challenges associated with helping households... View Details
Beshears, John, James J. Choi, J. Mark Iwry, David C. John, David Laibson, and Brigitte C. Madrian. "Building Emergency Savings Through Employer-Sponsored Rainy-Day Savings Accounts." In Tax Policy and the Economy, Volume 34, edited by Robert A. Moffitt, 43–90. Chicago: University of Chicago Press, 2020.
- March 2011
- Case
Valuation of AirThread Connections
By: Erik Stafford and Joel L. Heilprin
This case can be used as a capstone valuation exercise for first-year MBA students in an introductory finance course. A senior associate in the business development group at American Cable Communications, one of the largest cable companies in the U.S., must prepare a... View Details
Keywords: Communication; Present Value; Tax Accounting; Capital Costs; Synergy; Telephony; Wireless Technologies; Communication Technology; Assets; Cost of Capital; Valuation; Cash Flow; Capital Structure; Accounting; Wireless Technology; Communications Industry; Media and Broadcasting Industry
Stafford, Erik, and Joel L. Heilprin. "Valuation of AirThread Connections." Harvard Business School Brief Case 114-263, March 2011.
- January 2022
- Teaching Note
'Why I Blew the Whistle': Mauro Botta v. PwC
By: Aiyesha Dey and Jonas Heese
Teaching Note for HBS Case No. 122-005. View Details
- October 2022
- Case
Spaceport America, Public Sector Risk-taking, and Political Accountability (A)
By: Matthew Weinzierl, Dava Newman, Rebecca Browder and Angela Acocella
Sitting quietly in the heart of the New Mexico desert in the summer of 2014, Spaceport America (SA) housed little of the activity its supporters anticipated when opening its hangar doors in 2011. Despite $1 million in annual rent from Virgin Galactic, British... View Details
Keywords: Funding Sources; Risk and Uncertainty; Public Sector; Business and Government Relations; Factories, Labs, and Plants; Aerospace Industry; New Mexico
Weinzierl, Matthew, Dava Newman, Rebecca Browder, and Angela Acocella. "Spaceport America, Public Sector Risk-taking, and Political Accountability (A)." Harvard Business School Case 723-011, October 2022.
- March 2011
- Article
Institutional Demand Pressure and the Cost of Corporate Loans
By: Victoria Ivashina and Zheng Sun
Between 2001 and 2007, annual institutional funding in highly leveraged loans went up from $32 billion to $426 billion, accounting for nearly 70% of the jump in total syndicated loan issuance over the same period. Did the inflow of institutional funding in the... View Details
Keywords: Leveraged Buyouts; Financial Crisis; Credit; Debt Securities; Financing and Loans; Interest Rates; Investment
Ivashina, Victoria, and Zheng Sun. "Institutional Demand Pressure and the Cost of Corporate Loans." Journal of Financial Economics 99, no. 3 (March 2011): 500–522.
- 24 Apr 2019
- News