Publications

Corporate accountability is never far from the front page and Harvard Business School trains many future business leaders. But how does HBS formally and informally ensure its members embrace proper business standards? Relying on his first-hand faculty... View Details

Web

Help - Alumni

Help Account Information 21ms Frequently Asked Questions HBS Account & Login HarvardKey Login HBS Email Two-step verification (Duo) Spam Email & Phishing Profile Updates & Subscriptions LinkedIn Alumni... View Details

11 Sep 2012
First Look

First Look: September 11

surprisingly, local governments exercise the greatest control over urban land in cities that adopted market reforms earliest. Slavery's Scientific Management: Accounting for Mastery Author:Caitlin C.Rosenthal Publication:In Slavery's... View Details

Keywords: Sean Silverthorne

14 Nov 2023
Research & Ideas

The Network Effect: Why Companies Should Care About Employees’ LinkedIn Connections

most? Are these connections more important if you are somebody in sales versus someone in research?” You Might Also Like: How to Get Companies to Make Investments That Benefit Everyone Looking For a Job? Some LinkedIn Connections Matter More Than Others Why We Still... View Details

Keywords: by Ben Rand

Article

Audit Quality and Auditor Reputation: Evidence from Japan

By: Douglas Skinner and Suraj Srinivasan

We study events surrounding ChuoAoyama's failed audit of Kanebo, a large Japanese cosmetics company whose management engaged in a massive accounting fraud. ChuoAoyama was PwC's Japanese affiliate and one of Japan's largest audit firms. In May 2006, the Japanese... View Details

Keywords: Audit Quality; Auditor Reputation; Japan; Accounting Audits; Crime and Corruption; Reputation; Beauty and Cosmetics Industry; Japan

SSRN

Clayton Rose is Baker Foundation Professor of Management Practice. He currently teaches the course Accountability in the Advanced Management Program. His research is focused on the how leaders can manage the challenges created by the intense, varied and often... View Details

Keywords: financial services

Article

Present Bias Causes and Then Dissipates Auto-enrollment Savings Effects

By: John Beshears, James J. Choi, David Laibson and Peter Maxted

Present bias causes procrastination, which leads households to stick with auto-enrollment defaults. However, present bias also engenders overconsumption. Separation from each employer generates a rollover of 401(k) balances to an individual retirement account (IRA)... View Details

Keywords: Present Bias; Procrastination; Personal Finance; Decision Making; Social Psychology; Retirement

Read Now

June 2014 (Revised April 2015)
Supplement

OrthoChoice: Bundled Payments in the County of Stockholm (B)

By: Michael E. Porter, Clifford M. Marks and Zachary C. Landman

By the end of 2008, all major hospitals (one of which was private) and three private specialized orthopedic centers signed OrthoChoice contracts. In 2009, hip and knee replacements in the County of Stockholm for relatively healthy patients began being reimbursed. By... View Details

Keywords: Hip Replacement; Bundled Payment; Knee Replacement; Value Agenda; Strategy; Health Care Industry; Health; Health Care and Treatment; Health Disorders; Health Industry; Sweden

July 2009 (Revised May 2010)
Case

The Millennium Challenge Corporation and Ghana

By: Alnoor Ebrahim and V. Kasturi Rangan

A U.S. government agency, the Millennium Challenge Corporation (MCC), provides aid to developing countries, focusing on poverty reduction through economic growth. It measures results through an economic rate of return based on increases in farmer incomes anticipated... View Details

Keywords: Developing Countries and Economies; Economic Growth; Investment Return; Measurement and Metrics; Welfare; Ghana; United States

Educators

February 2009 (Revised June 2011)
Background Note

A Note on the Legal and Tax Implications of Founders' Equity Splits

By: Noam T. Wasserman and Lauren Barley

This note summarizes key legal and tax issues that founders should consider as they contemplate an equity split and ownership structure. Specific issues covered include why founders should not delay splitting the equity and whether they should involve an attorney or... View Details

Keywords: Business Startups; Entrepreneurship; Equity; Taxation; Intellectual Property; Law; Ownership; Partners and Partnerships

Educators

08 Jan 2015
News

Healthcare strategy 2015 — Back to the basics: 12 key thoughts

05 Feb 2014
News

United States: Where’s the Strategy?

21 May 2020
News

Primary Care Is Hurting: Why Aren’t Private Insurers Pitching In?

13 Oct 2018
News

USA TODAY’s False Trump Op-Ed Raises Questions About Their Journalistic Integrity

October 2022
Article

It’s Not Just the Prices: Time-Driven Activity-Based Costing for Initiation of Veno-Venous Extracorporeal Membrane Oxygenation at Three International Sites—A Case Review

By: Michael Nurok, Vin Pellegrino, Marc Pineton de Chambrun, Jonathan Warsh, Meredith Young, Erik Dong, Neil Parrish, Syed Shehab, Alain Combes and Robert S. Kaplan

The United States spends more for intensive care units (ICUs) than do other high-income countries. We used time-driven activity-based costing (TDABC) to analyze ICU costs for initiation of extracorporeal membrane oxygenation (ECMO) for respiratory failure to estimate... View Details

Keywords: Healthcare; Cost; Time-Driven ABC; Health Care and Treatment; Cost Management; Activity Based Costing and Management; Health Industry

Register to Read

31 Oct 2023
HBS Case

Checking Your Ethics: Would You Speak Up in These 3 Sticky Situations?

if not the letter, of the expense management rules. Do you confront the person? Tell a partner? Or just ignore the transgression? The verdict: The question of how you account for time and expenses is crucial in consulting, Fubini says,... View Details

Keywords: by Michael Blanding; Consulting

November–December 2014
Article

Using Time-Driven Activity-Based Costing to Identify Value-Improvement Opportunities in Healthcare

By: Robert S. Kaplan, Mary L. Witkowski, Megan Abbott, Alexis Guzman, Laurence Higgins, John Meara, Erin Padden, Apurva Shah, Peter Waters, Marco Weidemeier, Samuel Wertheimer and Thomas W. Feeley

As healthcare providers cope with pricing pressures and increased accountability for performance, they should be rededicating themselves to improving the value they deliver to their patients: better outcomes and lower costs. Time-driven activity-based costing offers... View Details

Keywords: Value Creation; Activity Based Costing and Management; Health Care and Treatment; Health Industry; United States; Europe