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      • Faculty Publications  (1,746)

      Introduction To AccountingRemove Introduction To Accounting →

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      • May 1990 (Revised September 1994)
      • Background Note

      Note on Financial Reporting Strategy and Analysis When Managers Have Proprietary Information

      By: Krishna G. Palepu
      Provides a framework that helps explain these real-world observations about accounting and financial statement analysis. When managers have superior information on firms' strategies, and when investors suspect that managers have incentives not to fully disclose this... View Details
      Keywords: Financial Reporting; Strategy; Knowledge Management
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      Palepu, Krishna G. "Note on Financial Reporting Strategy and Analysis When Managers Have Proprietary Information." Harvard Business School Background Note 190-188, May 1990. (Revised September 1994.)
      • March 1990 (Revised June 1993)
      • Case

      Analog Devices, Inc.: The Half-Life System

      By: Robert S. Kaplan
      The company has committed to major improvements in quality, cost, and on-time delivery performance. Despite strong senior management support, however, the actual rate of improvement was disappointing until a new measurement philosophy was introduced. The new approach... View Details
      Keywords: Quality; Performance Improvement; Earnings Management; Financial Reporting; Organizational Change and Adaptation; Performance Productivity; Business or Company Management; Cost Management; Measurement and Metrics; Management Teams; Semiconductor Industry
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      Kaplan, Robert S. "Analog Devices, Inc.: The Half-Life System." Harvard Business School Case 190-061, March 1990. (Revised June 1993.)
      • March 1990 (Revised January 1997)
      • Case

      ROLM: The SIGMA Introduction

      By: V. Kasturi Rangan
      ROLM's product development manager, Bob Lundy, has to prepare a detailed plan for launching a new product, code named SIGMA. The new product, though outstanding in features, has the potential to drastically affect ROLM's fortunes because it is incompatible with its... View Details
      Keywords: Leadership; Marketing Strategy; Product Launch; Product Development; Strategic Planning
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      Rangan, V. Kasturi. "ROLM: The SIGMA Introduction." Harvard Business School Case 590-082, March 1990. (Revised January 1997.)
      • March 1990 (Revised May 1993)
      • Case

      USSR--1990

      By: Willis M. Emmons III
      Describes the political, economic, and social development of the USSR from 1921-90. Particular emphasis is placed on 1) institutional change, 2) the costs and benefits of central economic planning, and 3) the political economy of perestroika under Mikhail Gorbachev.... View Details
      Keywords: Country; Strategy; Cost vs Benefits; Change; Government and Politics; Russia
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      Emmons, Willis M., III. "USSR--1990." Harvard Business School Case 390-155, March 1990. (Revised May 1993.)
      • January 1990
      • Teaching Note

      Introduction to the SACD Course, Instructor's Note

      By: Shoshana Zuboff
      Keywords: Education
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      Zuboff, Shoshana. "Introduction to the SACD Course, Instructor's Note." Harvard Business School Teaching Note 490-064, January 1990.
      • January 1990 (Revised March 1991)
      • Case

      American Red Cross Blood Services: Northeast Region

      By: Robert L. Simons
      Recounts the financial difficulties and management changes experienced by American Red Cross Blood Services: Northeast Region (NER) during the 1980s. After summarizing industry-wide changes in the collection, testing, and distribution of blood and blood products, the... View Details
      Keywords: Change Management; Budgets and Budgeting; Financial Management; Restructuring; Health; SWOT Analysis; Social Enterprise; Marketplace Matching; Management Style; Organizational Culture; Organizational Change and Adaptation; Medical Devices and Supplies Industry; Health Industry; North and Central America
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      Simons, Robert L. "American Red Cross Blood Services: Northeast Region." Harvard Business School Case 190-078, January 1990. (Revised March 1991.)
      • January 1990 (Revised March 1994)
      • Case

      Royal Ahold NV

      By: Richard F. Meyer
      Contains a general description of a large international retailer. Focus is on the major financial risks facing the company: exchange rate risk and commodity price risk. This case is an introduction to financial risk management. It poses some of the major problem areas. View Details
      Keywords: Risk Management; Currency Exchange Rate; Futures and Commodity Futures; Trade; Distribution; Financial Services Industry
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      Meyer, Richard F. "Royal Ahold NV." Harvard Business School Case 190-113, January 1990. (Revised March 1994.)
      • December 1989
      • Supplement

      People Express Decline: Interview with Don Burr, Video

      By: Michael Beer
      Presents an interview with Don Burr, CEO, as he reviews his account of how and why People Express failed as a corporation and was ultimately sold to Continental Airlines. View Details
      Keywords: Management Teams; Failure; Business Exit or Shutdown; Air Transportation Industry
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      Beer, Michael. "People Express Decline: Interview with Don Burr, Video." Harvard Business School Video Supplement 890-508, December 1989.
      • November 1989 (Revised November 1999)
      • Case

      Automatic Data Processing: The EFS Decision

      By: Robert L. Simons and Hilary Weston
      Illustrates how ADP's top management uses formal planning and control systems to establish strategic boundaries for its business units. Top management has developed a detailed list of strategic criteria that ADP managers use to evaluate products and business units, as... View Details
      Keywords: Business Units; Strategic Planning; Management Systems; Accounting; Acquisition
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      Simons, Robert L., and Hilary Weston. "Automatic Data Processing: The EFS Decision." Harvard Business School Case 190-059, November 1989. (Revised November 1999.)
      • October 1989 (Revised November 2006)
      • Background Note

      Channel Management

      By: Frank V. Cespedes
      Written as an introduction to a module concerning channel management for the second-year MBA elective in Marketing Implementation. Discusses: 1) reasons for the growth of multichannel systems in marketing efforts, 2) key components and choices in channel management, 3)... View Details
      Keywords: Marketing Channels
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      Cespedes, Frank V. "Channel Management." Harvard Business School Background Note 590-045, October 1989. (Revised November 2006.)
      • October 1989
      • Background Note

      Managing Major Accounts

      By: Frank V. Cespedes
      Written as an introduction to a module in the second-year MBA course, Marketing Implementation. Discusses issues encountered in the selling and management of major accounts. The topics covered include: 1) reasons for the increasing importance of major account... View Details
      Keywords: Accounting Audits; Marketing; Marketing Strategy; Consumer Behavior; Market Participation; Relationships; Salesforce Management
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      Cespedes, Frank V. "Managing Major Accounts." Harvard Business School Background Note 590-046, October 1989.
      • October 1989 (Revised November 2006)
      • Background Note

      Managing Selling and the Salesperson

      By: Frank V. Cespedes
      Written for a module in the Marketing Implementation course (a second-year elective in the MBA program). Provides a brief introduction to common issues involved in recruiting, training, compensating, and evaluating field salespeople. Also offers questions to consider... View Details
      Keywords: Salesforce Management
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      Cespedes, Frank V. "Managing Selling and the Salesperson." Harvard Business School Background Note 590-043, October 1989. (Revised November 2006.)
      • July 1989 (Revised April 2001)
      • Case

      Kanthal (A)

      By: Robert S. Kaplan
      Multinational company needs an improved cost system to determine the profitability of individual customer orders. Its strategy is to have significant sales and profitability growth without adding additional administrative and support people. The new cost system... View Details
      Keywords: Cost Accounting; Earnings Management; Cost Management; Financial Management; Multinational Firms and Management; Business or Company Management; Customer Relationship Management; Sales; Business Strategy; Profit; Electronics Industry
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      Kaplan, Robert S. "Kanthal (A)." Harvard Business School Case 190-002, July 1989. (Revised April 2001.)
      • June 1989 (Revised May 1993)
      • Case

      Rossin Greenberg Seronick & Hill, Inc. (A)

      By: John A. Quelch
      Rossin Greenberg Seronick & Hill (RGSH), a New England advertising agency, was keen to secure the account of Microsoft Corp. The case describes the bid for the account, which included the submission of a "flier" referring to knowledge of a competitor's plans, as a... View Details
      Keywords: Ethics; Marketing; Advertising; Advertising Industry; New England
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      Quelch, John A. "Rossin Greenberg Seronick & Hill, Inc. (A)." Harvard Business School Case 589-124, June 1989. (Revised May 1993.)
      • April 1989 (Revised March 1990)
      • Case

      Burlington Northern (B)

      By: Janice H. Hammond
      Describes the experiences of a seasoned Burlington Northern (BN) sales representative after the introduction of ShipSmart, a decision support system developed by the BN to help its employees and customers analyze logistics problems. After a brief description of a... View Details
      Keywords: Change Management; Expansion; Rail Transportation; Logistics; Distribution Channels; Truck Transportation; Innovation and Invention; Sales; Rail Industry; United States
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      Hammond, Janice H. "Burlington Northern (B)." Harvard Business School Case 689-083, April 1989. (Revised March 1990.)
      • January 1989 (Revised April 1991)
      • Case

      General Electric: Valley Forge (A)

      By: Robert L. Simons
      A series of eight vignette cases designed to be taught in one classroom session. This case describes a potential problem in the way that General Electric has billed the government under a large defense contract. Designed to allow students to discuss what actions top... View Details
      Keywords: Government Administration; Contracts; Policy; Accounting; Management Teams; Business and Government Relations; Industrial Products Industry
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      Simons, Robert L. "General Electric: Valley Forge (A)." Harvard Business School Case 189-009, January 1989. (Revised April 1991.)
      • December 1988
      • Background Note

      Note: An Introduction to Team Building

      By: Michael Beer
      Keywords: Groups and Teams
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      Beer, Michael. "Note: An Introduction to Team Building." Harvard Business School Background Note 489-095, December 1988.
      • November 1988 (Revised June 1989)
      • Case

      Introduction to Regression Analysis with Lotus 1-2-3 and Regress

      By: David E. Bell
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      Bell, David E. "Introduction to Regression Analysis with Lotus 1-2-3 and Regress." Harvard Business School Case 189-110, November 1988. (Revised June 1989.)
      • October 1988 (Revised October 1989)
      • Background Note

      Aspects of Marketing Organization: An Introduction

      By: Frank V. Cespedes
      Discusses the typical strengths, vulnerabilities, and key management skills associated with three common forms of marketing organization: a product-focused organization, a market-focused organization, and a functionally-focused organization. It considers how the nature... View Details
      Keywords: Marketing Strategy
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      Cespedes, Frank V. "Aspects of Marketing Organization: An Introduction." Harvard Business School Background Note 589-062, October 1988. (Revised October 1989.)
      • fall 1988
      • Article

      Analysis of the Organizational Characteristics Related to Tight Budget Goals

      By: R. Simons
      Keywords: Organizations; Budgets and Budgeting; Goals and Objectives
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      Simons, R. "Analysis of the Organizational Characteristics Related to Tight Budget Goals." Contemporary Accounting Research 5, no. 1 (fall 1988): 267–283.
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