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      • 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.)
      • July 1989
      • Article

      Earnings and Stock Splits

      By: Paul Asquith, Paul M. Healy and Krishna G. Palepu
      Keywords: Business Earnings; Stocks
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      Asquith, Paul, Paul M. Healy, and Krishna G. Palepu. "Earnings and Stock Splits." Accounting Review 64, no. 3 (July 1989): 387–403.
      • 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.)
      • March 1989 (Revised March 1999)
      • Case

      Metabo GmbH & Co. KG

      By: Robert S. Kaplan
      A privately owned German power tool company was dissatisfied with its existing cost system. The system could not produce timely accurate reports on cost center operations, and newly purchased automated machines were attracting large overhead costs. A new, highly... View Details
      Keywords: Activity Based Costing and Management; Cost; Budgets and Budgeting; Capital Budgeting; Cost Management; Reports; Private Ownership; Business or Company Management; Consumer Products Industry; Germany
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      Kaplan, Robert S. "Metabo GmbH & Co. KG." Harvard Business School Case 189-146, March 1989. (Revised March 1999.)
      • Article

      Capital Allocation Hurdle Rates, Budgets or Both?

      By: W. C. Kester and R. Taggart
      Keywords: Resource Allocation; Capital; Budgets and Budgeting
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      Kester, W. C., and R. Taggart. "Capital Allocation Hurdle Rates, Budgets or Both?" MIT Sloan Management Review 30, no. 3 (Spring 1989): 83–90.
      • 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.)
      • 1988
      • Foreword

      Assessing Organizational Climates for Creativity and Innovation: Methodological Review of Large Company Audits

      By: R. M. Burnside, T. M. Amabile and S. S. Gryskiewicz
      Keywords: Creativity; Organizational Culture; Accounting Audits; Innovation and Invention
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      Burnside, R. M., T. M. Amabile, and S. S. Gryskiewicz. "Assessing Organizational Climates for Creativity and Innovation: Methodological Review of Large Company Audits." Foreword to New Directions in Creative and Innovative Management, edited by Y. Ijiri and R. L. Kuhn. Cambridge, MA: Ballinger Publishing Company, 1988.
      • 1988
      • Chapter

      Originality in Management Accounting Systems: Field Studies of the Processes

      By: Robert S. Kaplan
      Keywords: Accounting; Innovation and Management
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      Kaplan, Robert S. "Originality in Management Accounting Systems: Field Studies of the Processes." In New Directions in Creative and Innovative Management, edited by Y. Ijiri and R. L. Kuhn, 103–114. Cambridge, MA: Ballinger Publishing Company, 1988.
      • 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.
      • September 1988
      • Article

      Earnings Information Conveyed by Dividend Initiations and Omissions

      By: Paul M. Healy and Krishna G. Palepu
      Keywords: Information; Money; Business and Shareholder Relations; Business Earnings
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      Healy, Paul M., and Krishna G. Palepu. "Earnings Information Conveyed by Dividend Initiations and Omissions." Journal of Financial Economics 21, no. 2 (September 1988): 149–175.
      • August 1988
      • Background Note

      Close Encounters of the Four Kinds: Managing Customers in a Rapidly Changing Environment

      By: Benson P. Shapiro
      Describes four kinds of selling: 1) transaction, 2) systems, 3) major account management, and 4) strategic account relationships. Explains the advantages, disadvantages, and risks of each. The second half is devoted to a discussion of strategic account relationships... View Details
      Keywords: Customer Relationship Management; Risk and Uncertainty; Social Psychology
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      Shapiro, Benson P. "Close Encounters of the Four Kinds: Managing Customers in a Rapidly Changing Environment." Harvard Business School Background Note 589-015, August 1988.
      • July 1988 (Revised May 1989)
      • Background Note

      On the Economics of a Parking Garage

      By: David E. Bell
      Introduces notions of cash flow, net present value, and internal rate of return by estimating the profitability of a parking garage. View Details
      Keywords: Business Earnings; Corporate Finance; Auto Industry; Service Industry
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      Bell, David E. "On the Economics of a Parking Garage." Harvard Business School Background Note 189-004, July 1988. (Revised May 1989.)
      • Article

      Management by Accounting is Not Management Accounting

      By: Robert S. Kaplan
      Keywords: Management; Accounting
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      Kaplan, Robert S. "Management by Accounting is Not Management Accounting." Forum. CFO 4, no. 7 (July 1988).
      • 1988
      • Article

      Relevance: Putting 'Management' Back into Management Accounting

      By: Robert S. Kaplan
      Keywords: Management; Cost Accounting
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      Kaplan, Robert S. "Relevance: Putting 'Management' Back into Management Accounting." Consultants Forum 5, no. 2 (1988): 6–11.
      • November 1987
      • Background Note

      The Magic Matrix: Products and Accounts

      By: Benson P. Shapiro
      Describes an interfunctional approach to product mix management and account selection. The approach uses a matrix of products and accounts. Also describes the concepts and implementation of the approach. View Details
      Keywords: Marketing Strategy; Product Marketing; Customers
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      Shapiro, Benson P. "The Magic Matrix: Products and Accounts." Harvard Business School Background Note 588-006, November 1987.
      • October 1987 (Revised November 1994)
      • Case

      Boston Fights Drugs (A): Designing Communications Research

      By: V. Kasturi Rangan
      Describes in detail the research mounted by five individuals with a $20,000 budget to combat drug abuse among Boston's school-going population. Using the focus group methodology they discover that most of the current anti-drug advertising is useless. They create their... View Details
      Keywords: Budgets and Budgeting; Misleading and Fraudulent Advertising; Communication Intention and Meaning; Brands and Branding; Performance Evaluation; Research and Development; Segmentation; Pharmaceutical Industry; Boston
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      Rangan, V. Kasturi. "Boston Fights Drugs (A): Designing Communications Research." Harvard Business School Case 588-031, October 1987. (Revised November 1994.)
      • 1987
      • Chapter

      Research Cultures in Management Accounting: Empirical Research

      By: Robert S. Kaplan
      Keywords: Cost Accounting; Research
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      Kaplan, Robert S. "Research Cultures in Management Accounting: Empirical Research." In Accounting and Culture, edited by Barry E. Cushing, 78–87. Sarasota: American Accounting Association, 1987.
      • 1987
      • Book

      Accounting and Management: Field Study Perspectives

      By: Robert S. Kaplan and William J. Bruns
      Keywords: Accounting; Management; Perspective
      Citation
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      Kaplan, Robert S. and William J. Bruns, eds. Accounting and Management: Field Study Perspectives. Boston: Harvard Business School Press, 1987.
      • 1987
      • Chapter

      How Cost Accounting Systematically Distorts Product Costs

      By: Robert S. Kaplan and Robin Cooper
      Keywords: Cost Accounting; Product
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      Kaplan, Robert S., and Robin Cooper. "How Cost Accounting Systematically Distorts Product Costs." Chap. 8 in Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan, 204–228. Boston: Harvard Business School Press, 1987.
      • 1987
      • Introduction

      The Role of Field Studies in Accounting Research and the Development of Accounting

      By: Robert S. Kaplan
      Keywords: Accounting
      Citation
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      Kaplan, Robert S. "The Role of Field Studies in Accounting Research and the Development of Accounting." Introduction to Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan, 1–14. Boston: Harvard Business School Press, 1987.
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