Publications

Keywords: Accounting; Cost; Management; Finance

July 1990 (Revised October 1997)
Case

Siemens Electric Motor Works (A) (Abridged)

Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details

Keywords: Activity Based Costing and Management; Cost Accounting; Cost; Adoption; Cost vs Benefits; Management Analysis, Tools, and Techniques; Production; Business Strategy; Electronics Industry; Manufacturing Industry

July 1990
Article

A Perspective on Negotiation Research in Accounting and Auditing

By: J. K. Murnighan and M. H. Bazerman

Keywords: Negotiation; Research; Accounting; Accounting Audits

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

spring 1990
Article

Earnings and Risk Changes Surrounding Primary Stock Offers

By: Paul M. Healy and Krishna G. Palepu

Keywords: Risk and Uncertainty; Business Earnings; Change; Stocks

1990
Chapter

Limitations of Cost Accounting in Advanced Manufacturing Environments

Keywords: Cost Accounting; Manufacturing Industry

March 1990 (Revised June 1993)
Case

Analog Devices, Inc.: The Half-Life System

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

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

winter 1990
Article

Accounting for Technology Costs

Keywords: Accounting; Information Technology; Cost

January 1990
Article

Economic Sufficiency and Statistical Sufficiency in Accounting Aggregation

By: A. Amershi, R. Banker and S. Datar

Keywords: Accounting; Economics

January 1990
Article

Effectiveness of Accounting-Based Dividend Covenants

By: Paul M. Healy and Krishna G. Palepu

Keywords: Accounting; Money

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

December 1989 (Revised December 1996)
Case

Manufactured Homes, Inc.

By: Krishna G. Palepu

Focuses on analyzing the growth potential of the company using the company's financial statements. View Details

Keywords: Accounting; Financial Statements; Growth and Development

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

November 1989
Teaching Note

H.J. Heinz Co.: The Administration of Policy (A), (B), (C), and (D), Teaching Note

By: Kenneth E. Goodpaster and Thomas R. Piper

Teaching Note for (9-382-034, 035, 036, and 037). View Details

Keywords: Business Earnings; Management Practices and Processes; Motivation and Incentives; System; Ethics; Policy; Business Divisions; Organizational Change and Adaptation; Food and Beverage Industry

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

Article

Productivity Measurement and Management Accounting

By: R. Banker, S. Datar and Robert S. Kaplan

Keywords: Measurement and Metrics; Management; Accounting

Article

Management Accounting in Advanced Technological Environments

Keywords: Management; Accounting; Technology

July 1989 (Revised August 1993)
Supplement

Kanthal (B)

Describes actions taken by senior management of Kanthal after seeing the results of the newly installed account management system. Designed as a class handout. A rewritten version of an earlier case by the same author. View Details

Keywords: Accounting; Management Systems; Management Teams