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Show Results For
- All HBS Web
(7,393)
- People (11)
- News (2,004)
- Research (4,427)
- Events (34)
- Multimedia (212)
- Faculty Publications (3,359)
- Research Summary
Governance and Accountability in Social Sector Organizations
This research examines governance in two types of organizations: international NGOs and socioeconomic hybrids.
First, over the past decade, many of the world's most prominent international nongovernmental organizations and networks (INGOs) ... View Details
- Article
Better Accounting Transforms Health Care Delivery
By: Robert S. Kaplan and Mary L. Witkowski
The paper describes the theory and preliminary results for an action research program that explores the implications from better measurements of health care outcomes and costs. After summarizing Porter's outcome taxonomy (Porter 2010), we illustrate how to use process... View Details
Keywords: Activity Based Costing and Management; Research; Health Care and Treatment; Health Industry
Kaplan, Robert S., and Mary L. Witkowski. "Better Accounting Transforms Health Care Delivery." Accounting Horizons 28, no. 2 (June 2014): 365–383.
- July 1985 (Revised May 1986)
- Background Note
Lease Accounting and Analysis
By: David F. Hawkins
Keywords: Accounting
Hawkins, David F. "Lease Accounting and Analysis." Harvard Business School Background Note 186-008, July 1985. (Revised May 1986.)
- May 1985
- Background Note
Depreciation Accounting and Analysis
By: David F. Hawkins
Keywords: Accounting
Hawkins, David F. "Depreciation Accounting and Analysis." Harvard Business School Background Note 185-166, May 1985.
- March 2024
- Module Note
Accounting Standards for the 21st Century
By: Jonas Heese
Over the past two decades, accounting standards have evolved to meet the demands of a rapidly changing business environment. This module note focuses on understanding the impact of these standards on measuring firm performance and financial position in the context of a... View Details
Heese, Jonas. "Accounting Standards for the 21st Century." Harvard Business School Module Note 124-056, March 2024.
- April 1995 (Revised November 2000)
- Background Note
Extraordinary and Unusual Items, Discontinued Operations, and Accounting Changes
By: David F. Hawkins
Discusses accounting for extraordinary and unusual items, discontinued operations, and accounting changes. View Details
Hawkins, David F. "Extraordinary and Unusual Items, Discontinued Operations, and Accounting Changes." Harvard Business School Background Note 195-185, April 1995. (Revised November 2000.)
- July 2002
- Article
International Accounting Standards Board Update
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards Board Update." Accounting Bulletin, no. 108 (July 2002).
- 07 Oct 2019
- News
Weighting accounts for impact
- June 2020 (Revised February 2021)
- Case
Accounting for Leases at American Airlines (A)
By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley
In March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines’ (American’s) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, “Leases... View Details
Keywords: Accounting; Financial Reporting; Financial Statements; Finance; Governance; Corporate Accountability; Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Leasing; Accounting Industry; Accounting Industry; North and Central America; United States
Heese, Jonas, Gerardo Pérez Cavazos, and Julia Kelley. "Accounting for Leases at American Airlines (A)." Harvard Business School Case 120-069, June 2020. (Revised February 2021.)
- May 1991
- Background Note
Price Change Accounting and Analysis
By: David F. Hawkins
Hawkins, David F. "Price Change Accounting and Analysis." Harvard Business School Background Note 191-192, May 1991.
- 2013
- Working Paper
The Auditing Oligopoly and Lobbying on Accounting Standards
By: Abigail M. Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how the tightening of the U.S. auditing oligopoly over the last twenty-five years—from the Big 8 to the Big 6, the Big 5, and, then, the Big 4—has affected the incentives of the Big N, as manifest in their lobbying preferences on accounting standards. We... View Details
Allen, Abigail M., Karthik Ramanna, and Sugata Roychowdhury. "The Auditing Oligopoly and Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 13-054, December 2012. (Revised August 2013.)
- October 1999
- Background Note
Emergence of an International Accounting Standards Setter, The
By: Paul M. Healy and Jacob Cohen
Provides students with an overview of recent developments in the setting of accounting standards at a global level. View Details
Healy, Paul M., and Jacob Cohen. "Emergence of an International Accounting Standards Setter, The." Harvard Business School Background Note 100-046, October 1999.
- 2010
- Working Paper
Accounting Scholarship that Advances Professional Knowledge and Practice
By: Robert S. Kaplan
Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and... View Details
Keywords: Accounting; Business Education; Information; Management Analysis, Tools, and Techniques; Risk Management; Measurement and Metrics; Business Processes; Performance Improvement; Practice
Kaplan, Robert S. "Accounting Scholarship that Advances Professional Knowledge and Practice." Harvard Business School Working Paper, No. 11-043, October 2010.
- March 2019
- Supplement
Fair Value Accounting at Berkshire Hathaway Inc. (B)
By: Jonas Heese, Suraj Srinivasan and Francois Brochet
This case serves as a complement to the case "Fair Value Accounting at Berkshire Hathaway, Inc. (A)". View Details
Heese, Jonas, Suraj Srinivasan, and Francois Brochet. "Fair Value Accounting at Berkshire Hathaway Inc. (B)." Harvard Business School Supplement 119-090, March 2019.
- 17 Sep 2007
- Working Paper Summaries
Evidence on the Effects of Unverifiable Fair-Value Accounting
Keywords: by Karthik Ramanna & Ross L. Watts
- 1987
- Introduction
The Role of Field Studies in Accounting Research and the Development of Accounting
By: Robert S. Kaplan
Keywords: Accounting
- Research Summary
Performance Measurement and Accountability in the Social Sector
Professor Ebrahim's research examines the pressures for accountability facing social sector organizations, and their implications for organizational performance. How can nonprofits and social enterprises measure performance in order to achieve better results? This... View Details
- 2009
- Article
Placing the Normative Logics of Accountability in 'Thick' Perspective
By: Alnoor Ebrahim
This article provides a critical reflection on the heavily normative nature of current accountability debates. In particular, it explores three streams of normative discourse on nonprofit accountability: improving board governance, improving performance-based... View Details
Keywords: Fair Value Accounting; Accounting; Governance; Performance Evaluation; Governing Rules, Regulations, and Reforms; Goals and Objectives; Management Practices and Processes; Power and Influence; Social and Collaborative Networks; Organizational Structure; Relationships; Accounting Industry
Ebrahim, Alnoor. "Placing the Normative Logics of Accountability in 'Thick' Perspective." American Behavioral Scientist 52, no. 6 (2009): 885–904.
- 24 Sep 2018
- Research & Ideas
How Cost Accounting is Improving Healthcare in Rural Haiti
was co-authored by Dr. Mahek A. Shah, a senior researcher and senior project leader at Harvard Business School, and Robert S. Kaplan, the Marvin Bower Professor of Leadership Development, Emeritus, at HBS. Kaplan helped create the cost View Details