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  • All HBS Web  (7,390)
    • People  (11)
    • News  (2,032)
    • Research  (4,434)
    • Events  (34)
    • Multimedia  (214)
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← Page 9 of 7,390 Results →
  • October 1985
  • Background Note

Pension Cost Accounting and Analysis

By: David F. Hawkins
Keywords: Cost Accounting
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Hawkins, David F. "Pension Cost Accounting and Analysis." Harvard Business School Background Note 186-080, October 1985.
  • March 1995
  • Article

Q4 One-time Accounting Items Explained

By: David F. Hawkins
Keywords: Accounting
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Hawkins, David F. "Q4 One-time Accounting Items Explained." Accounting Bulletin, no. 29 (March 1995).
  • 2017
  • Other Teaching and Training Material

Financial Accounting Reading: Revenue Recognition

By: David F. Hawkins
The overarching goal of the revenue recognition chapter is to help students better understand the substance and implementation challenges of the joint FASB/IASB revenue recognition standard. This Reading includes four Interactive Illustrations: "Time Value of Money for... View Details
Keywords: Accounting; Revenue Recognition
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Hawkins, David F. "Financial Accounting Reading: Revenue Recognition." Core Curriculum Readings Series. Harvard Business Publishing 5066, 2017.
  • September 2004 (Revised January 2006)
  • Tutorial

Introduction to Cost Accounting Systems

By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
Covers the basics of cost system design, demonstrating in a clear, step-by-step fashion how costs are assigned to cost objects. Key concepts include direct and indirect costs, two-stage allocation, cost pools, and cost drivers. Also provides a brief review of several... View Details
Keywords: Cost Accounting; Cost; System
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"Introduction to Cost Accounting Systems." Harvard Business School Tutorial 105-701, September 2004. (Revised January 2006.)
  • July 1985 (Revised May 1986)
  • Background Note

Lease Accounting and Analysis

By: David F. Hawkins
Keywords: Accounting
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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
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Hawkins, David F. "Depreciation Accounting and Analysis." Harvard Business School Background Note 185-166, May 1985.
  • January 1995
  • Article

Peso Devaluation: Two Accounting Perspectives

By: David F. Hawkins
Keywords: Accounting
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Hawkins, David F. "Peso Devaluation: Two Accounting Perspectives." Accounting Bulletin, no. 28 (January 1995).
  • 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
Keywords: Financial Statements; Standards; Performance Evaluation; Change Management
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Heese, Jonas. "Accounting Standards for the 21st Century." Harvard Business School Module Note 124-056, March 2024.
  • Article

New Roles for Management Accountants

By: Robert S. Kaplan
Keywords: Management; Accounting
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Kaplan, Robert S. "New Roles for Management Accountants." Cost Management 9, no. 3 (Fall 1995): 6–13.
  • 14 Aug 2024
  • News

Best Savings Accounts for Kids

  • 07 Oct 2019
  • News

Weighting accounts for impact

  • 1973
  • Book

Accounting for Leases by Lessees

By: David Hawkins and Mary Wehle
Keywords: Accounting; Leasing
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Hawkins, David, and Mary Wehle. Accounting for Leases by Lessees. New York: Financial Executives Research Foundation, 1973.
  • 2021
  • Working Paper

Accounting for Product Impact in the Oil and Gas Industry

By: Katie Panella, George Serafeim and Katie Trinh
We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the oil and gas industry. We design a monetization methodology that allows us to calculate monetary product impact estimates of... View Details
Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Oil; Oil & Gas; Oil And Gas; IWAI; Impact-Weighted Accounts; Product Design; Product Positioning; Society; Environmental Sustainability; Corporate Social Responsibility and Impact; Product
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Panella, Katie, George Serafeim, and Katie Trinh. "Accounting for Product Impact in the Oil and Gas Industry." Harvard Business School Working Paper, No. 21-140, June 2021.
  • September 1992 (Revised September 2004)
  • Background Note

Accounting for Property, Plant, Equipment and Other Assets

By: William J. Bruns Jr.
An introduction to depreciation accounting and depreciation methods for capital assets. Also covers gains or losses on asset disposal and accounting for other investments and intangibles. View Details
Keywords: Accounting; Assets
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Bruns, William J., Jr. "Accounting for Property, Plant, Equipment and Other Assets." Harvard Business School Background Note 193-046, September 1992. (Revised September 2004.)
  • July 1996
  • Article

New Derivative Accounting Standard Proposed

By: David F. Hawkins
Keywords: Accounting; Standards
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Hawkins, David F. "New Derivative Accounting Standard Proposed." Accounting Bulletin, no. 39 (July 1996).
  • Article

Productivity Measurement and Management Accounting

By: R. Banker, S. Datar and Robert S. Kaplan
Keywords: Measurement and Metrics; Management; Accounting
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Banker, R., S. Datar, and Robert S. Kaplan. "Productivity Measurement and Management Accounting." Journal of Accounting, Auditing & Finance 4, no. 4 (Fall 1989): 528–554.
  • Article

Accounting Changes and Stock Prices

By: Robert S. Kaplan and Richard Roll
Keywords: Stocks; Accounting
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Kaplan, Robert S., and Richard Roll. "Accounting Changes and Stock Prices." Financial Analysts Journal (January–February 1973): 48–53.
  • Article

Research Opportunities in Management Accounting

By: Robert S. Kaplan
Keywords: Accounting; Management; Research; Opportunities
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Kaplan, Robert S. "Research Opportunities in Management Accounting." Journal of Management Accounting Research 5 (Fall 1993): 1–14.
  • August 2000 (Revised October 2000)
  • Background Note

Accounting for Mergers & Acquisitions

By: Paul M. Healy and Jacob Cohen
Discusses merger and acquisition accounting. View Details
Keywords: Mergers and Acquisitions; Accounting
Citation
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Healy, Paul M., and Jacob Cohen. "Accounting for Mergers & Acquisitions." Harvard Business School Background Note 101-021, August 2000. (Revised October 2000.)

    A Framework for Research on Corporate Accountability Reporting

    Accounting Horizons Vol. 26, No. 2 (June 2013), pp. 409-432.


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