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- All HBS Web
(234)
- News (28)
- Research (196)
- Events (3)
- Multimedia (3)
- Faculty Publications (118)
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- 16 Mar 2010
- First Look
First Look: March 16
routinely think about the problem. We conclude by exploring implications of this finding for professional conduct and public policy. Working PapersImplications for GAAP from an Analysis of Positive Research in Accounting Authors:S.P.... View Details
Keywords: Martha Lagace
- 02 Feb 2010
- First Look
First Look: Feb. 2
achieve actionable transparency by embedding their design in a centralized system with a shared design language and near-real-time updating, where everyone with an interest in improving the design has the right and the means to act on it.... View Details
Keywords: Martha Lagace
- February 2013
- Article
Towards an Understanding of the Role of Standard Setters in Standard Setting
By: Abigail M. Allen and Karthik Ramanna
We investigate the effect of standard setters in standard setting: we examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards. Notably, we find FASB... View Details
Keywords: FASB; Politics; Relevance; Reliability; Standard Setting; Accounting; Standards; Fair Value Accounting; Government and Politics; Personal Characteristics
Allen, Abigail M., and Karthik Ramanna. "Towards an Understanding of the Role of Standard Setters in Standard Setting." Journal of Accounting & Economics 55, no. 1 (February 2013): 66–90. (Journal of Accounting & Economics Editors' Choice Article.)
- January 31, 2014
- Editorial
On Section 377, A Call to Leadership
By: S.P. Kothari and Karthik Ramanna
Kothari, S.P., and Karthik Ramanna. "On Section 377, A Call to Leadership." Mid Day (January 31, 2014).
- June 2013 (Revised March 2015)
- Teaching Note
Business and Government: Campaign Contributions and Lobbying in the United States
By: Karthik Ramanna and Sandra Sucher
- November 2012 (Revised August 2013)
- Case
A Politician in a Leather Suit and the Paradox of Japanese Capitalism
By: Karthik Ramanna and Matthew Shaffer
Two lost decades later, capitalism in Japan embodies peculiar contradictions—preserving wealth and social stability in the face of declining economic power. Scant transparency in Japanese corporate practices plays an important role in this phenomenon. Sometimes... View Details
Keywords: Crime and Corruption; Economic Systems; Economic Slowdown and Stagnation; Fairness; Values and Beliefs; Corporate Accountability; Corporate Governance; Civil Society or Community; Japan; Tokyo
Ramanna, Karthik, and Matthew Shaffer. "A Politician in a Leather Suit and the Paradox of Japanese Capitalism." Harvard Business School Case 113-026, November 2012. (Revised August 2013.)
- February 2012 (Revised July 2012)
- Supplement
Caijing Magazine (B)
By: Karthik Ramanna and G.A. Donovan
In late 2009, Wang Boming, publisher of Caijing Magazine, widely regarded as China's most independent newsmagazine, gathered his core team for an urgent meeting. His pioneering editor Hu Shuli, described for her fiercely independent journalism as "the most dangerous... View Details
Keywords: Leadership; Corporate Accountability; Restructuring; Corporate Disclosure; Organizations; Publishing Industry; China
Ramanna, Karthik, and G.A. Donovan. "Caijing Magazine (B)." Harvard Business School Supplement 112-049, February 2012. (Revised July 2012.)
- January 2012 (Revised March 2014)
- Module Note
Managers and Market Capitalism
By: Rebecca Henderson and Karthik Ramanna
The last thirty years have seen the widespread embrace of market capitalism as not only a highly efficient form of economic organization but also as one that best meets the diversity of human preferences. In large, complex societies, an increasing body of theoretical... View Details
Henderson, Rebecca, and Karthik Ramanna. "Managers and Market Capitalism." Harvard Business School Module Note 112-043, January 2012. (Revised March 2014.)
- December 2010
- Supplement
Urban Water Partners (A) Spreadsheet Solutions (CW)
By: Karthik Ramanna and George Serafeim
Teaching Note for Spreadsheet (111701). View Details
- February 2012 (Revised October 2012)
- Case
Caijing Magazine (A)
By: Karthik Ramanna and G.A. Donovan
In late 2009, Wang Boming, publisher of Caijing Magazine, widely regarded as China's most independent newsmagazine, gathered his core team for an urgent meeting. His pioneering editor Hu Shuli, described for her fiercely independent journalism as "the most dangerous... View Details
Ramanna, Karthik, and G.A. Donovan. "Caijing Magazine (A)." Harvard Business School Case 112-028, February 2012. (Revised October 2012.)
- December 2010
- Teaching Note
Urban Water Partners (TN) (A) and (B)
By: Karthik Ramanna and George Serafeim
Teaching Note for 111016 and 111029. View Details
- 12 Mar 2013
- First Look
First Look: March 12
http://www.ssireview.org/articles/entry/chinas_quest_to_adopt_electric_vehicles Why 'Fair Value' Is the Rule: How a Controversial Accounting Approach Gained Support Authors:Ramanna, Karthik Publication:Harvard Business Review Abstract For... View Details
Keywords: Sean Silverthorne
- 2018
- Working Paper
Show or Tell? Improving Agent Decision Making in a Tanzanian Mobile Money Field Experiment
By: Jason Acimovic, Chris Parker, David F. Drake and Karthik Balasubramanian
When workers make operational decisions, the firm's global knowledge and the workers’ domain-specific knowledge complement each other. Oftentimes workers have the final decision-making power. Two key decisions a firm makes when designing systems to support these... View Details
Keywords: Employees; Decision Making; Training; Performance Improvement; Money; Mobile Technology; Developing Countries and Economies; Financial Services Industry
Acimovic, Jason, Chris Parker, David F. Drake, and Karthik Balasubramanian. "Show or Tell? Improving Agent Decision Making in a Tanzanian Mobile Money Field Experiment." Harvard Business School Working Paper, No. 18-106, May 2018.
- January 2013 (Revised March 2016)
- Case
The Private Company Council
By: Karthik Ramanna and Luis M. Viceira
Financial Accounting Foundation chairman Jack Brennan is under pressure from private-company interests to set up a new body—the Private Company Council—to determine separate GAAP for private companies. PCC advocates—including the US Chamber of Commerce—argue that... View Details
Keywords: FASB; Lobbying; Political Economy; Accounting; Government and Politics; Leadership; Financial Markets; Accounting Industry; Financial Services Industry; Public Administration Industry
Ramanna, Karthik, and Luis M. Viceira. "The Private Company Council." Harvard Business School Case 113-045, January 2013. (Revised March 2016.)
- June 2012
- Teaching Note
Deferred Tax Assets in Basel III: Lessons from Japan (TN)
By: David F. Hawkins and Karthik Ramanna
- April 2012
- Article
The Question of IFRS Adoption: A Very Long Engagement
By: Karthik Ramanna and Ross L. Watts
Keywords: Accounting Standards; Political Economy; International Accounting; International Relations
Ramanna, Karthik. "The Question of IFRS Adoption: A Very Long Engagement." CPA Journal 82, no. 4 (April 2012).
- July–August 2023
- Article
Accounting for Carbon Offsets
By: Robert S. Kaplan, Karthik Ramanna and Marc Roston
Markets for carbon trading function poorly, and many traded offsets do not actually perform as promised. Without robust protocols for monitoring offsets and in the absence of proper accounting mechanisms, market-based approaches to reducing atmospheric GHG will be... View Details
Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Accounting for Carbon Offsets." Harvard Business Review 101, no. 4 (July–August 2023): 126–137.
- April 3, 2023
- Article
Getting a Clearer View of Your Company’s Carbon Footprint
By: Robert S. Kaplan, Karthik Ramanna and Stefan Reichelstein
E-liability accounting is a new technique that will help customers factor in a product’s environmental footprint into their purchasing decisions and will help create a competition dynamic that leads to reduced carbon outputs. This article describes two pilot studies—by... View Details
Kaplan, Robert S., Karthik Ramanna, and Stefan Reichelstein. "Getting a Clearer View of Your Company’s Carbon Footprint." Harvard Business Review Digital Articles (April 3, 2023).
- February 2016 (Revised June 2016)
- Supplement
The Maggi Noodle Safety Crisis in India (B)
By: Karthik Ramanna and Radhika Kak
The local government in Delhi has ordered a ban on Nestlé's flagship product in India—Maggi Noodles, citing excessive lead content per government lab tests. Nestlé disputes the government tests, noting that internal and third-party tests show the product to be safe.... View Details
Keywords: Multinationals; Globalization; Regulation; Customer Relations; Business And Government; Safety; Leadership; Food; Multinational Firms and Management; Governance Compliance; Crisis Management; Customer Focus and Relationships; Business and Government Relations; Food and Beverage Industry; Delhi
Ramanna, Karthik, and Radhika Kak. "The Maggi Noodle Safety Crisis in India (B)." Harvard Business School Supplement 116-014, February 2016. (Revised June 2016.)