Publications

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February 2003 (Revised February 2004)
Case

Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)

The concept of deferred tax accounting is introduced, along with examples to demonstrate the balance sheet perspective of FAS #109. View Details

Keywords: Taxation; Accounting

Keywords: Agriculture

August 1998 (Revised June 2013)
Case

Business Plan for Room For Dessert: Adding Unique Ingredients to Life's Balancing Act

By: Joseph B. Lassiter III and Michael J. Roberts

Summarizes the business plan for a concept restaurant focused on late evening dessert service as well as its subsequent rollout plan. View Details

Keywords: Business Strategy; Planning; Business Plan; Outcome or Result; Service Operations; Experience and Expertise; Service Industry; Food and Beverage Industry

February 2003 (Revised February 2006)
Exercise

Revenue Recognition Exercises

The difference between the Financial Accounting Standards Board's Concept Statements #5 and #6 is explored as it pertains to revenue recognition and expense recognition. View Details

Keywords: Revenue Recognition

January 2000 (Revised September 2002)
Case

Hitting the Wall: Nike and International Labor Practices

By: Debora L. Spar and Jennifer Burns

In the mid-1990s Nike, one of the world's most successful footwear companies, is hit by a spate of alarmingly bad publicity. After years of high-profile media attention as the company that can "just do it," Nike is suddenly being portrayed as a firm that relies on... View Details

Keywords: Wages; Developing Countries and Economies

06 Jul 2011
Research & Ideas

Are You a Level-Six Leader?

The central, most telling question to ask a leader is, whom do you serve? Some leaders will tell you, using a popular descriptor, that they aspire to be "servant leaders." The question still remains, however, a servant to whom: to yourself, to your group, or... View Details

Keywords: by Mitch Maidique

April 2017
Article

BATNAs in Negotiation: Common Errors and Three Kinds of 'No'

By: James K. Sebenius

The Best Alternative to a Negotiated Agreement (“BATNA”) concept in negotiation has proven to be immensely useful. In tandem with its value in practice, BATNA has become a wildly successful acronym (with more than 14 million Google results). But the initial... View Details

Keywords: Agreements and Arrangements; Negotiation Tactics

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Read Now

26 Feb 2016
News

After years of intensive analysis, Google discovers the key to good teamwork is being nice

22 Oct 2007
Research & Ideas

Bringing ‘Lean’ Principles to Service Industries

Thanks to the pioneering success of Toyota, the concept of a "lean" operating system has been implemented in countless manufacturing companies and even adapted for industries as diverse as insurance and healthcare. With its... View Details

Keywords: by Julia Hanna; Computer

March 1995 (Revised July 1995)
Background Note

Financial Reporting Fundamentals

By: David F. Hawkins

Deals with the basic accounting conventions (or concepts). The five operative statements of financial concepts issued by the FASB are also discussed. View Details

Keywords: Financial Reporting; Accounting

April 2000 (Revised August 2005)
Background Note

Charitable Lead & Remainder Trusts

By: Henry B. Reiling and Catherine M. Conneely

Discusses the concept of charitable lead and charitable remainder trusts, some of their mechanics, and typical circumstances in which they are used. View Details

Keywords: Business Organization; Philanthropy and Charitable Giving; Taxation; Business or Company Management

17 Nov 2011
News

A business class on what it takes to be a player

March 1998 (Revised April 1998)
Background Note

Charitable Trusts

By: Henry B. Reiling

Discusses the concept of charitable lead and charitable remainder trusts, some of their mechanics, and typical circumstances in which they are used. View Details

Keywords: Financial Instruments

October 2010
Background Note

Family Corporate Governance: A Brief Literature Review

By: Lena G. Goldberg and David Kiron

This note discusses competing theories of governance in family owned firms and focuses on agency theory, stewardship theory, and the sociological concept of embeddedness. View Details

Keywords: Family Business; Corporate Governance; Governing and Advisory Boards; Managerial Roles; Family Ownership; Theory

February 1991 (Revised April 1994)
Background Note

Value of Information

By: David E. Bell

Gives some simple examples to illustrate the concept of the value of information in decision making. Both perfect and imperfect information are considered. View Details

Keywords: Knowledge; Value; Decision Making

Research Summary

Overview

By: Ryan L. Raffaelli

Professor Raffaelli's research focuses on the concept of reinvention. This work examines how organizations and leaders manage processes of innovation adoption, institutional change, and cognitive framing. View Details

20 Oct 2010
Research & Ideas

HBS Workshop Encourages Corporate Reporting on Environmental and Social Sustainability

co-organizer Daniela Saltzman said that the workshop demonstrated that integrated reporting is gaining momentum. "Business schools worldwide continue to evolve, moving away from the traditional singular focus on the financial bottom line, and allowing the View Details

Keywords: by Sean Silverthorne; Accounting

June 2005
Tutorial

Prematriculation Financial Accounting Tutorial/Module

By: David F. Hawkins, Paul M. Healy and Ratna G. Sarkar

The Financial Accounting course is an introduction to the fundamental concepts of financial accounting in a management context. The course describes the business activities for Global Grocer, a small retail franchise specializing in gourmet foods and specialty kitchen... View Details

Keywords: Accounting; Performance; Financial Statements

August 1974 (Revised June 1975)
Background Note

Decision Analysis

Summary of the main concepts of (simple) decision trees--structuring a problem, assigning endpoint values, using probabilities, averaging out and folding back. Also treats risk profile. View Details

Keywords: Analysis; Decision Making