Publications

September/December 1994
Article

Management Accounting (1984-1994): Development of New Practice and Theory

By: Robert S. Kaplan

Keywords: History; Practice; Theory; Accounting

August 1994
Case

Intuit, Inc.

By: William E. Fruhan Jr.

The merger of two computer software firms with very rapidly growing non-overlapping products makes great strategic sense, but presents difficult valuation and accounting problems. How can a firm pay $225 million to acquire another firm with negligible current earnings,... View Details

Keywords: Valuation; Mergers and Acquisitions; Applications and Software; Accounting; Financial Strategy; Goodwill Accounting; Corporate Finance; Information Technology Industry; United States

August 1994 (Revised July 1995)
Background Note

Financial Reporting and Control, Course Overview

By: Robert L. Simons and Antonio Davila

Keywords: Financial Reporting

June 1994
Case

Harvey Cohen

By: F. Warren McFarlan

An introductory case in the construction of financial statements from basic financial transactions where inflation accounting is an issue. A rewritten version of an earlier case. View Details

Keywords: Accounting; Financial Statements; Inflation and Deflation

June 1994
Article

Flexible Budgeting in an Activity-Based Costing Framework

By: Robert S. Kaplan

Keywords: Budgets and Budgeting; Framework

May 1994 (Revised February 2021)
Background Note

Note on Reimbursement of Health Care Providers: Case-Based and Capitation Payment

By: Regina E. Herzlinger and Tom Nagle

Explains how managed care organizations use capitation as a payment method for providers. View Details

Keywords: Managed Care; Capitation; Health Care and Treatment; Insurance; Accounting; Financial Management; Health Industry; Insurance Industry

May 1994
Background Note

Segmenting Customers in Mature Industrial Markets: An Application

By: V. Kasturi Rangan

In mature industrial markets, segmenting customers by size, industry, or product benefits alone rarely is sufficient. Customer behavior regarding trade-offs between price and service also becomes an important criterion. This note offers a framework to enable such... View Details

Keywords: Segmentation; Framework; Consumer Behavior; Marketing Strategy; Industrial Products Industry

April 1994 (Revised August 1996)
Case

American Express (A)

By: Jay W. Lorsch

In January 1993, the American Express board met to decide who would succeed James D. Robinson, III as chairman and CEO. The board needed to act in the spotlight of intense media and investor scrutiny, and after leaks had revealed that there was a conflict among the... View Details

Keywords: Decision Making; Corporate Governance; Resignation and Termination; Leadership; Management Succession; Performance Evaluation

March 1994
Case

Citizen Watch Co., Ltd.: Cost Reduction for Mature Products

By: Robin Cooper and Robert S. Kaplan

Keywords: Cost Accounting

1994
Book

Financial Accounting and Managerial Control for Nonprofit Organizations

By: R. E. Herzlinger and D. Nitterhouse

Keywords: Nonprofit Organizations

January 1994 (Revised July 1994)
Case

Dell Computer Corporation

By: Peter Tufano

Tina Chen, chief investment officer of a large insurance company, hears accusations by a Kidder Peabody equity research analyst that Dell Computer Corp. might be improperly accounting for what he suspects are large foreign exchange losses resulting from speculation.... View Details

Keywords: International Accounting; Financial Instruments; Ethics; Financial Statements; Computer Industry; United States

1994
Article

An Analysis of Auditor Liability Rules

By: V.G. Narayanan

Keywords: Accounting Audits

1994
Other Unpublished Work

Losing Interest: Interest Allocation Rules and the Cost of Debt Finance

By: K. A. Froot and J. Hines

Keywords: Accounting; Corporation Taxation; Interest Deductibility; Cost Of Capital; Corporate Finance; Borrowing and Debt; Financing and Loans; Interest Rates

1994
Other Unpublished Work

The Federal Budget and the States: Fiscal Year 1993

By: Dutch Leonard and Monica E. Friar

Keywords: Sovereign Finance; Budgets and Budgeting; Government and Politics; United States

October 1993 (Revised November 1994)
Case

Becton Dickinson & Co.: Multidivisional Marketing Programs

By: Frank V. Cespedes

In response to a potential competitive inroad at a key account, managers at Becton Dickinson are considering a multidivisional marketing effort. View Details

Keywords: Marketing Communications; Accounting Audits; Management; Supply Chain Management; Organizations; Sales; Change Management; Health Industry

October 1993 (Revised September 1994)
Background Note

Accounting for Productivity Growth

By: Forest L. Reinhardt

Introduces students to the arithmetic of the accounting for national productivity growth. It defines labor productivity, capital productivity, and total factor productivity, describes the relationships among them, and discusses the phenomena that cause them to change... View Details

Keywords: Performance Productivity; Macroeconomics; Analytics and Data Science; Government and Politics; Mathematical Methods; United States; Singapore

October 1993 (Revised February 1995)
Case

Dendrite International

By: Frank V. Cespedes and Marie Bell

Dendrite International is a $23 million (1992 revenues) supplier of sales automation software to pharmaceuticals companies in Europe, Japan, and the United States. The firm's strategy has depended on being a full-service supplier to multinational firms. Impending... View Details

Keywords: Accounting Audits; Cost vs Benefits; Forecasting and Prediction; Marketing Strategy; Risk and Uncertainty; Sales; Competitive Advantage; Information Technology Industry; Japan; Europe; United States

Article

Research Opportunities in Management Accounting

By: Robert S. Kaplan

Keywords: Accounting; Management; Research; Opportunities

July 1993 (Revised December 2003)
Case

Sears Auto Centers (A)

By: Lynn S. Paine and Michael Santoro

The CEO of Sears must decide how to respond to allegations that the company's auto repair division has been misleading consumers and charging them for unnecessary repairs. View Details

Keywords: Corporate Governance; Corporate Accountability; Ethics; Organizational Culture; Compensation and Benefits; Management Teams; Employees; Behavior; Motivation and Incentives; Performance Improvement; Auto Industry