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Publications

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    • All HBS Web  (1,208)
      • Faculty Publications  (154)

      Standard Operating ProceduresRemove Standard Operating Procedures →

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      • May 1995 (Revised April 1998)
      • Case

      AT&T Paradyne

      By: Robert S. Kaplan
      A company making data communication devices has adopted a Total Quality philosophy for working with suppliers, employees, and customers. The finance group finds its existing cost system has become obsolete because of a shift from manual to automatic production... View Details
      Keywords: Decisions; Product; Corporate Accountability; Activity Based Costing and Management; System; Performance Efficiency; Financial Reporting; Operations; Technology Industry; Telecommunications Industry
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      Kaplan, Robert S. "AT&T Paradyne." Harvard Business School Case 195-165, May 1995. (Revised April 1998.)
      • November 1992
      • Case

      Process Control at Polaroid (B)

      By: H. Kent Bowen and Steven C. Wheelwright
      The plant manager of a film production operation wants to create and implement a new approach to quality within the next 12 months. Issues of personnel (and their roles), production processes (and their control), and quality standards must be addressed. View Details
      Keywords: Employee Relationship Management; Job Design and Levels; Management Practices and Processes; Production; Quality; Mathematical Methods
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      Bowen, H. Kent, and Steven C. Wheelwright. "Process Control at Polaroid (B)." Harvard Business School Case 693-048, November 1992.
      • February 1991 (Revised April 1991)
      • Case

      Zenith and High-Definition Television--1990

      By: Benjamin Gomes-Casseres, David B. Yoffie and Heather A. Hazard
      Describes Zenith's strategy in HDTV and high resolution monitors. Includes overview of HDTV industry with profiles of major competitors worldwide and policies of U.S., Japanese, and European governments. Focuses on competition over standards setting, industrial policy,... View Details
      Keywords: Corporate Governance; Standards; Production; Corporate Strategy; Customization and Personalization; Electronics Industry; Technology Industry
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      Gomes-Casseres, Benjamin, David B. Yoffie, and Heather A. Hazard. "Zenith and High-Definition Television--1990." Harvard Business School Case 391-084, February 1991. (Revised April 1991.)
      • November 1988
      • Case

      Honeywell Residential Division: New Product Development

      By: Steven C. Wheelwright
      Describes three different product development efforts at the Residential Controls division of Honeywell, Inc. Each of the three projects was for a different market and competitive environment. Each was tackled in a somewhat different way within the Honeywell... View Details
      Keywords: Product Development; Construction; Outcome or Result; Situation or Environment; Business Divisions; Product Design; Change Management; Construction Industry
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      Wheelwright, Steven C. "Honeywell Residential Division: New Product Development." Harvard Business School Case 689-035, November 1988.
      • May 1987 (Revised November 1998)
      • Case

      John Deere Component Works (A)

      By: Robert S. Kaplan
      The division has recognized the inadequacies of its existing, traditional cost system for estimating product costs. Describes the innovative activity-based system that was developed to more accurately trace overhead costs to individual products. Provides students with... View Details
      Keywords: Activity Based Costing and Management; Cost Accounting; Cost Management; Cost vs Benefits; Production; Budgets and Budgeting; Innovation and Invention; Innovation and Management; Consumer Products Industry
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      Kaplan, Robert S. "John Deere Component Works (A)." Harvard Business School Case 187-107, May 1987. (Revised November 1998.)
      • March 1987 (Revised October 1993)
      • Case

      Au Bon Pain: The French Bakery Cafe, The Partner/Manager Program

      By: W. Earl Sasser
      In recent years, Au Bon Pain (ABP), a chain of upscale French bakeries/sandwich cafes based in Boston, confronted a set of human resource problems endemic to the fast food industry (i.e., a labor shortage which made it difficult to attract and maintain quality crew... View Details
      Keywords: Motivation and Incentives; Managerial Roles; Retention; Employees; Performance Improvement; Recruitment; Problems and Challenges; Compensation and Benefits; Food and Beverage Industry; Service Industry; Boston
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      Sasser, W. Earl. "Au Bon Pain: The French Bakery Cafe, The Partner/Manager Program." Harvard Business School Case 687-063, March 1987. (Revised October 1993.)
      • April 1986 (Revised May 1988)
      • Case

      Sun Microsystems, Inc. (B)

      By: Kim B. Clark
      Dissects the manufacturing process and procedures of a high-end computer manufacturer. The main issue is how to introduce new products and ramp them up quickly in a competitive environment where time-to-market is crucial. Focuses on engineering change orders--how they... View Details
      Keywords: Factories, Labs, and Plants; Time Management; Product Launch; Production; Business Processes; Competitive Strategy; Computer Industry
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      Clark, Kim B. "Sun Microsystems, Inc. (B)." Harvard Business School Case 686-134, April 1986. (Revised May 1988.)
      • September 1984
      • Case

      Henkel Corp.: International Sealants Brand SISTA (A)

      By: Robert J. Dolan
      Corporate headquarters wishes to expand sales of a sealant product currently sold only in the West German market. Regional affiliates, operating on a profit center basis, are not enthusiastic about taking on the new product. The case describes the company's... View Details
      Keywords: Marketing Strategy; Globalization; Expansion; Profit; Conflict Management; Consumer Products Industry; Construction Industry; Europe; West Germany
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      Dolan, Robert J. "Henkel Corp.: International Sealants Brand SISTA (A)." Harvard Business School Case 585-099, September 1984.
      • April 1982 (Revised September 1986)
      • Case

      Ideal Standard France: Pat Paterson

      By: Christopher A. Bartlett
      A newly appointed country subsidiary manager must decide on action for an operation losing $1 million per month. He is constrained by price controls on one hand and sensitive union relations on the other. Furthermore a major loss-contributing plant has recently been... View Details
      Keywords: Business Subsidiaries; Transition; Cost Management; Management; Crisis Management; Labor and Management Relations
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      Bartlett, Christopher A. "Ideal Standard France: Pat Paterson." Harvard Business School Case 382-139, April 1982. (Revised September 1986.)
      • Forthcoming
      • Article

      Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets

      By: Khrystyna Bochkay, Jeffrey Hales and George Serafeim
      In this paper, we examine how the development of voluntary sustainability standards has affected the nature of information covered in conference calls. Using industry-specific dictionaries of sustainability terms contained in the disclosure standards developed by the... View Details
      Keywords: Voluntary Disclosure; Accounting Standards; Sustainability Reporting; Sustainability Standards; ESG; ESG Disclosure; Accounting; Corporate Disclosure; Environmental Sustainability; Corporate Social Responsibility and Impact; Standards; United States
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      Bochkay, Khrystyna, Jeffrey Hales, and George Serafeim. "Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets." Review of Accounting Studies (forthcoming). (Pre-published online March 17, 2025.)
      • Research Summary

      Equity Valuation

      By: Charles C.Y. Wang

      Professor Wang’s research utilizes valuation theory to explain how firm fundamentals are related to the expected rates of equity returns and their term structures. His research provides strong evidence that valuation-based proxies of expected returns outperform the... View Details

      • Research Summary

      Managing sustainability in supply chains

      By: Michael W. Toffel
      I am examining codes of conduct, management process standards, and government voluntary programs that address environmental and labor issues, seeking to understand what enables some of these programs to actually deliver on their promise of distinguishing organizations... View Details
      Keywords: Environment; Environmental Performance; Environmental Regulation; Environmental Strategy; Regulation; Supply Chain; Supply Chain Management; Manufacturing Industry; Auto Industry; Service Industry; Construction Industry; United States; California
      • Research Summary

      Multinational Enterprises and Corporate Responsibility

      By: Nien-he Hsieh

      Multinational enterprises, especially those operating in developing economies, face wide-ranging demands to help persons whose basic needs are unmet. Pharmaceutical companies, for example, are asked to provide access to life-saving therapies to patients in countries... View Details

      • Forthcoming
      • Article

      Variable Leases Under ASC 842: Evidence on Properties and Consequences

      By: Jonas Heese, Albert Shin and Charles C.Y. Wang
      The new lease standard (ASC 842) allows firms to keep variable leases off-balance-sheet, in part based on the assumption that future expenses are difficult to estimate reliably. We show that variable-lease expenses are both prevalent and substantial, exhibiting... View Details
      Keywords: Financial Accounting; Financial Analysis; Accounting; Leasing; Financial Strategy
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      Heese, Jonas, Albert Shin, and Charles C.Y. Wang. "Variable Leases Under ASC 842: Evidence on Properties and Consequences." Review of Accounting Studies (forthcoming).
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