Publications
Publications
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- All HBS Web
(1,439)
- Faculty Publications (191)
- December 1996 (Revised October 1999)
- Case
Kidder, Peabody & Co.: Creating Elusive Profits
By: Robert L. Simons and Antonio Davila
On April 17, 1994, Kidder, Peabody & Co. announced a $350 million charge against earnings resulting from the discovery of false trading profits. That same day, the termination of Joseph Jett's employment with the company was made public. By illustrating the mechanics... View Details
- July 1996 (Revised December 2001)
- Case
Becton Dickinson--Designing the New Strategic, Operational, and Financial Planning Process
By: Robert L. Simons, Antonio Davila and Afroze A Mohammed
Describes management's attempts to design and install a sophisticated planning and control system in an international company as it changes its strategy. Issues of strategy implementation, accountability, and performance measurement are at the core of the analysis, as... View Details
- May 1996 (Revised May 1997)
- Case
Colliers International Property Consultants, Inc.: Managing a Virtual Organization
By: Lynda M. Applegate and Carin-Isabel Knoop
In less than 20 years, the real estate firm Colliers International expanded into a federation of 180 offices with close to 4,500 professionals in over 30 countries. Because Colliers expanded by signing up existing firms strong in their local markets, its leaders had to... View Details
- April 1996 (Revised November 1996)
- Case
BAE Automated Systems (A): Denver International Airport Baggage-Handling System
By: Lynda M. Applegate, Ramiro Montealegre, Carin-Isabel Knoop and H. James Nelson
Describes the events surrounding the construction of the BAE baggage-handling system at the Denver International Airport. It looks specifically at project management, including decisions regarding budget, scheduling, and the overall management structure. Also examines... View Details
- April 1996 (Revised April 1996)
- Case
Activity-Based Management at Stream International
By: Robert S. Kaplan and Norman Klein
Stream International's Crawfordsville, Indiana facilities undertake the design and implementation of an activity-based costing project. After analyzing the costs assigned to 161 work activities, Crawfordsville managers present five proposals for change based on ABM... View Details
- April 1995 (Revised July 1996)
- Case
Governance at Metallgesellschaft (A)
By: Jay W. Lorsch and Samanta Graff
MG Corp., a U.S. subsidiary of Germany's international conglomerate, Metallgesellschaft, engaged in a disastrous hedging strategy that nearly dragged the entire enterprise into bankruptcy. This case explores issues of responsibility and accountability among the... View Details
- 1994
- Chapter
International Experiences with Securities Transaction Taxes
By: K. A. Froot and J. Campbell
- January 1994 (Revised July 1994)
- Case
Dell Computer Corporation
By: Peter Tufano
Tina Chen, chief investment officer of a large insurance company, hears accusations by a Kidder Peabody equity research analyst that Dell Computer Corp. might be improperly accounting for what he suspects are large foreign exchange losses resulting from speculation.... View Details
- June 1993 (Revised April 1998)
- Case
COMCO Holding AG (B): COMCO Martech
COMCO Martech was a new breed of joint venture for COMCO Holding, a mid-sized Swiss-German company that had grown over a five-year period through tie-ups with small, start-up companies. Whereas a typical COMCO venture provided services to a large German retailer, was... View Details
- September 1992 (Revised July 1998)
- Case
Germany in the 1990s: Managing Reunification
By: George C. Lodge and James W. Ragsdale
In October 1990, eastern Germany was incorporated into the Federal Republic of Germany. The German people rewarded the architect of these changes, Helmut Kohl, with an enhanced majority in national elections. But only two years later it was hard to remember these heady... View Details
- May 1992 (Revised January 2000)
- Supplement
ABB: Accountability Times Two (B)
By: Robert L. Simons
Describes internal allocation conflicts in a complex global company structured as a matrix organization. ABB Switzerland has secured and will build an important power station project; however, internal market allocation policies dictate that this work be handled by ABB... View Details
- October 1991 (Revised September 1998)
- Case
Maxwell Appliance Controls
By: Robert S. Kaplan
A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details
- May 1991 (Revised February 1992)
- Teaching Note
Marriott Corp.: The Internal Audit Function, Teaching Note
By: Robert L. Simons
- January 1991 (Revised March 2010)
- Case
Westchester Distributing, Inc. (A)
By: Robert L. Simons and Robert Boxwell
Focuses on the three-way interaction among internal controls, employee behavior, and incentives. Salesmen are illegally providing kickbacks to customers of this beer-distribution firm. In turn, salesmen are reimbursing themselves by filing fraudulent expense reports.... View Details
- October 1990 (Revised January 1992)
- Case
Marriott Corp.: The Internal Audit Function
By: Robert L. Simons
- July 1988 (Revised May 1989)
- Background Note
On the Economics of a Parking Garage
By: David E. Bell
Introduces notions of cash flow, net present value, and internal rate of return by estimating the profitability of a parking garage. View Details
- September 1976
- Case
Del Norte Paper Co. (A)
Deals with a transfer pricing problem in a complex, international situation. A broad range of issues are present in the case, or are needed for a thorough case analysis. Such issues include: relevant costs; the appropriateness of profit centers; the appropriateness of... View Details
- September 1976
- Case
Del Norte Paper Co. (B)
Serves two roles: first, provides a reasonably comprehensive description of an ongoing budgeting and reporting system for the international operations of a large American company. Second, allows the student to focus on and critically analyze a series of specific... View Details
- Teaching Interest
Audit Committees in a New Era of Governance
By: Suraj Srinivasan
The last ten years has heightened demands on audit committees. Not only are they responsible for overseeing internal and external audits to ensure that investors receive accurate and transparent information, but they must ensure compliance with new accounting and... View Details