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Show Results For
- All HBS Web
(7,338)
- People (11)
- News (1,938)
- Research (4,371)
- Events (32)
- Multimedia (202)
- Faculty Publications (3,299)
- 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
- January 2022 (Revised September 2023)
- Teaching Note
MicroStrategy: Accounting for Cryptocurrency
By: Jonas Heese
Teaching Note for HBS Case No. 121-066. View Details
- August 2019
- Teaching Note
Creating Accountability in Afghanistan
By: Jonas Heese, Gerardo Pérez Cavazos, Eugene F. Soltes and Grace Liu
Teaching Note for HBS No. 120-024. View Details
- June 1983
- Case
J.P. Stevens, Accounting Changes
Cooper, Robin. "J.P. Stevens, Accounting Changes." Harvard Business School Case 183-012, June 1983.
- 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.)
- 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
- Article
A Framework for Research on Corporate Accountability Reporting
By: Karthik Ramanna
This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective,... View Details
Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Accounting Horizons 27, no. 2 (June 2013): 409–432.
- May 2011
- Background Note
Intangible Assets Other Than Goodwill: Accounting and Analysis
By: David F. Hawkins
To accompany cases dealing with accounting for intangible assets. View Details
- Article
The Influence of Ownership on Accounting Information Expenditures
This paper analyzes the association between ownership, top management incentives, and expenditures on accounting information. We argue that organizations with privately appointed boards of directors such as for-profit and non-governmental nonprofit organizations use... View Details
Keywords: Governance; Motivation and Incentives; Accounting; Health Care and Treatment; Ownership; Health Industry
Eldenburg, Leslie, and Ranjani Krishnan. "The Influence of Ownership on Accounting Information Expenditures." Contemporary Accounting Research 25, no. 3 (Fall 2008).
- 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
- 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.)
- 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.
- October 2023
- Case
Social Finance: Driving Accountability
By: Robin Greenwood, Richard S. Ruback and Robert Ialenti
Social Finance is a Boston-based nonprofit that works at the intersection of finance and policy. It raises, allocates, and manages capital to fund projects in the areas of education, early childhood development, criminal justice, and health. The case explores how... View Details
Greenwood, Robin, Richard S. Ruback, and Robert Ialenti. "Social Finance: Driving Accountability." Harvard Business School Case 224-043, October 2023.
- January 1985
- Supplement
Comprehensive Accounting Corp.--1982, Video
Lovelock, Christopher H. "Comprehensive Accounting Corp.--1982, Video." Harvard Business School Video Supplement 885-506, January 1985.
- April 1984 (Revised August 1986)
- Background Note
Tax Issues in Accounting
Dearden, John. "Tax Issues in Accounting." Harvard Business School Background Note 184-173, April 1984. (Revised August 1986.)
- 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.)