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Show Results For
- All HBS Web
(7,399)
- People (11)
- News (2,032)
- Research (4,435)
- Events (34)
- Multimedia (214)
- Faculty Publications (3,371)
- November 2010 (Revised December 2015)
- Background Note
Spans of Control and Accountability
By: Eugene F. Soltes
Overview of Spans of Control and Accountability. View Details
Keywords: Organizational Design
Soltes, Eugene F. "Spans of Control and Accountability." Harvard Business School Background Note 111-066, November 2010. (Revised December 2015.)
- 13 Dec 2022
- Video
Balancing Profitability and Social Accountability
- 16 Jan 2014
- News
The straight truth about government accountability
- August 2018 (Revised April 2019)
- Case
Fair Value Accounting at Berkshire Hathaway Inc. (A)
By: Jonas Heese, Suraj Srinivasan, Francois Brochet and Christine Johnson
In May 2018, Berkshire Hathaway announced an unprecedented loss of more than $1 billion for the first quarter of 2018. Warren Buffett blamed this loss on the new accounting rules for equity securities which he criticized. In the case ‘Fair Value Accounting at Berkshire... View Details
Keywords: Equity Securities; FASB; Fair Value Accounting; Governing Rules, Regulations, and Reforms; Financial Services Industry
Heese, Jonas, Suraj Srinivasan, Francois Brochet, and Christine Johnson. "Fair Value Accounting at Berkshire Hathaway Inc. (A)." Harvard Business School Case 119-030, August 2018. (Revised April 2019.)
- 07 Oct 2019
- News
Weighting accounts for impact
- August 2017 (Revised December 2017)
- Case
Accounting for Nuclear Power Provisions at RWE
By: Paul Healy and Jonas Heese
In early 2016, RWE, a utility that operates nuclear power plants in Germany, came under scrutiny from regulators and the media over the adequacy of its provisions for costs of decommissioning and dismantling (D&D) its nuclear power plants. Accounting standards required... View Details
Keywords: Liabilities; Provisions For Long-term Obligations; Discounting; Accounting; Energy Generation; Energy Industry; Germany
Healy, Paul, and Jonas Heese. "Accounting for Nuclear Power Provisions at RWE." Harvard Business School Case 118-013, August 2017. (Revised December 2017.)
- 26 Jul 2020
- News
DOL’S ESG proposal would hurt retirement accounts
- October 2010 (Revised July 2013)
- Case
ActionAid International: Globalizing Governance, Localizing Accountability
By: Alnoor Ebrahim and Rachel Gordon
As a global NGO working in 45 countries, ActionAid International aims to eradicate poverty by addressing its underlying causes such as injustice and inequality. This case follows a series of radical transformations implemented by the organization's CEO, Ramesh Singh—a... View Details
Keywords: Local Range; Globalized Firms and Management; Corporate Accountability; Corporate Governance; Leading Change; Organizational Change and Adaptation; Organizational Structure; Nonprofit Organizations; Power and Influence; Johannesburg; London
Ebrahim, Alnoor, and Rachel Gordon. "ActionAid International: Globalizing Governance, Localizing Accountability." Harvard Business School Case 311-004, October 2010. (Revised July 2013.)
- September 2010 (Revised September 2013)
- Case
Accounting for the iPhone at Apple Inc.
By: Francois Brochet, Krishna G. Palepu and Lauren Barley
Apple initially recognized revenue associated with its iPhone product using subscription accounting. However, in 2008, the company started providing non-GAAP supplemental numbers where substantially all of the revenue was recognized upfront. Market participants'... View Details
Brochet, Francois, Krishna G. Palepu, and Lauren Barley. "Accounting for the iPhone at Apple Inc." Harvard Business School Case 111-003, September 2010. (Revised September 2013.)
- 03 Aug 2017
- Working Paper Summaries
The Accounting Rookie Job Market: A Practitioner’s Guide
- Article
Evolution of Management Accounting
By: Robert S. Kaplan
Keywords: Cost Accounting
Kaplan, Robert S. "Evolution of Management Accounting." Accounting Review 59, no. 3 (July 1984): 390–418.
- 2020
- Working Paper
A Preliminary Framework for Product Impact-Weighted Accounts
By: George Serafeim and Katie Trinh
While there has been significant progress in the measurement of an organization’s environmental and social impacts from its operations, metrics to evaluate the impact of products once they come to market lag far behind. In this paper, we provide a framework for... View Details
Keywords: Social Impact; Product Life Cycle; Environment; Sustainability; Measurement; Metrics; Impact Investing; ESG; ESG (Environmental, Social, Governance) Performance; ESG Reporting; Product; Environmental Sustainability; Measurement and Metrics; Framework; Financial Statements
Serafeim, George, and Katie Trinh. "A Framework for Product Impact-Weighted Accounts." Harvard Business School Working Paper, No. 20-076, January 2020. (Revised October 2020.)
- 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.
- February 2007
- Tutorial
HBS Financial Accounting Tutorial
By: David F. Hawkins and Paul M. Healy
Keywords: Accounting
- May 2005
- Teaching Note
Pre-matriculation Accounting Tutorial (TN)
By: David F. Hawkins and Paul M. Healy
Keywords: Accounting
- 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.)
- 24 Sep 2018
- Research & Ideas
How Cost Accounting is Improving Healthcare in Rural Haiti
Medical records at a healthcare clinic in Lascahobas, Haiti. Ryan McBain A few years ago, the Boston-based nonprofit health care organization Partners in Health (PIH) set out to quantify the cost of primary care for its patients--specifically those who visited the... View Details
- November 1992 (Revised April 1993)
- Background Note
Accounting for Indirect Costs
By: William J. Bruns Jr.
An introduction to processes by which indirect costs are first assigned to cost centers and then assigned to products or services produced. A simple schematic illustrates how expenditures are assigned to service centers or production centers, service centers to... View Details
Bruns, William J., Jr. "Accounting for Indirect Costs." Harvard Business School Background Note 193-070, November 1992. (Revised April 1993.)
- 16 Jul 2020
- News
Accounting for Real Change
Ronald Cohen (MBA 1969) Ronald Cohen (MBA 1969) In an opinion piece in the Financial Times, “Crisis Offers a Chance to Rewrite Accounting to Include Impact,” Sir Ronald Cohen (MBA 1969) writes that the global pandemic is creating a new... View Details