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  • All HBS Web  (1,199)
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    • Research  (880)
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Show Results For

  • All HBS Web  (1,199)
    • News  (167)
    • Research  (880)
    • Events  (3)
    • Multimedia  (14)
  • Faculty Publications  (723)
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  • 2023
  • Working Paper

Accounting for Carbon Offsets – Establishing the Foundation for Carbon-Trading Markets

By: Robert S. Kaplan, Karthik Ramanna and Marc Roston
Tackling climate change requires reductions in current and future greenhouse gas (GHG) emissions as well as the removal of existing GHG from the atmosphere. Carbon-offset producers purport to provide such removals. But poor measurement practices and inadequate controls... View Details
Keywords: Carbon Offsetting; Climate Change; Environmental Regulation; Corporate Accountability
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Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Accounting for Carbon Offsets – Establishing the Foundation for Carbon-Trading Markets." Harvard Business School Working Paper, No. 23-050, February 2023.
  • 10 Jul 2007
  • What Do You Think?

How Much of Leadership Is About Control, Delegation, or Theater?

organizational performance. In a thought-provoking book published last year, Jeffrey Pfeffer and Robert I. Sutton suggest that the overriding impact of leadership on performance is a myth, or at least only a half-truth. 30 years ago, in... View Details
Keywords: by Jim Heskett
  • 03 Jan 2011
  • Research & Ideas

Most Popular Articles of 2010

strategic performance management tool and describes the evolution of the BSC since its introduction in 1992 in the Harvard Business Review. HBS professor Robert S. Kaplan, who created the concept and tool... View Details
Keywords: by Staff
  • February 2024 (Revised December 2024)
  • Case

Best Buy Health: Enabling Care at Home

By: Robert S. Huckman, Rosabeth Moss Kanter, Antonio Moreno, Bradley Staats and Sarah Mehta
This case explores retailer Best Buy’s decision to enter health care. Best Buy Health aims to enable care at home across three prongs: consumer health, active aging, and virtual care. A key pillar of Best Buy Health's strategy is leveraging the Geek Squad—the company's... View Details
Keywords: Business Ventures; Health Care and Treatment; Innovation and Invention; Business Strategy; Market Entry and Exit; Service Delivery; Service Operations; Electronics Industry; Health Industry; Retail Industry; United States; Minnesota
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Huckman, Robert S., Rosabeth Moss Kanter, Antonio Moreno, Bradley Staats, and Sarah Mehta. "Best Buy Health: Enabling Care at Home." Harvard Business School Case 624-009, February 2024. (Revised December 2024.)
  • September – October 2000
  • Article

Having Trouble with Your Strategy? Then Map It

By: Robert S. Kaplan and David P. Norton
Keywords: Strategy
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Kaplan, Robert S., and David P. Norton. "Having Trouble with Your Strategy? Then Map It." HBR00509. Harvard Business Review 78, no. 5 (September–October 2000): 167–176.
  • January–February 2018
  • Article

Inclusive Growth: Profitable Strategies for Tackling Poverty and Inequality

By: Robert S. Kaplan, George Serafeim and Eduardo Tugendhat
More than a billion people in the developing world remain in extreme poverty and outside the formal economy. Traditional CSR programs have done little to alleviate the situation and rarely produce transformative change.
Instead of trying to fix local problems,... View Details
Keywords: Inclusive Growth; Sustainability; Social Impact; Business Strategy; Shared Value; Impact Investing; Inequality; Corporate Governance; Balanced Scorecard; Strategy Execution; Economic Growth; Developing Countries and Economies; Poverty; Equality and Inequality; Corporate Social Responsibility and Impact; Strategy; Investment
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Kaplan, Robert S., George Serafeim, and Eduardo Tugendhat. "Inclusive Growth: Profitable Strategies for Tackling Poverty and Inequality." Harvard Business Review 96, no. 1 (January–February 2018): 127–133.
  • September 2001
  • Background Note

Financial Reporting Environment, The

By: Paul M. Healy, Amy P. Hutton, Robert S. Kaplan and Krishna G. Palepu
Provides a framework for understanding the role of financial reporting and various intermediaries as mechanisms for reducing both adverse selection and moral hazard problems in capital markets. Financial reports reduce adverse selection by providing basic information... View Details
Keywords: Financial Reporting; Financial Statements; Capital Markets; Venture Capital; Corporate Disclosure; Conflict of Interests
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Healy, Paul M., Amy P. Hutton, Robert S. Kaplan, and Krishna G. Palepu. "Financial Reporting Environment, The." Harvard Business School Background Note 102-029, September 2001.
  • Article

We Need Better Carbon Accounting. Here's How to Get There.

By: Robert S. Kaplan and Karthik Ramanna
Any effective system of greenhouse gas (GHG) accounting needs to measure each company’s supply-chain carbon impacts accurately. Such information would provide visibility and incentives for the company to make more climate-friendly product-specification and purchasing... View Details
Keywords: Accounting; Greenhouse Gas Emissions; GHG; Carbon Accounting; Environmental Accounting; Environmental Management; Governing Rules, Regulations, and Reforms; Supply Chain
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Kaplan, Robert S., and Karthik Ramanna. "We Need Better Carbon Accounting. Here's How to Get There." Harvard Business Review Digital Articles (April 12, 2022).
  • January 2024
  • Article

A Cost Model for a Low Threshold Clinic Treating Opioid Use Disorder

By: Sarah E. Wakeman, Elizabeth Powell, Syed Shehab, Grace Herman, Laura Kehoe and Robert S. Kaplan
The US fee-for-service payment system under-reimburses clinics offering access to comprehensive treatments for opioid use disorder (OUD). The funding shortfall limits a clinic’s ability to expand and improve access, especially for socially marginalized patients with... View Details
Keywords: Health Care and Treatment; Cost; Equality and Inequality; Health Industry
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Wakeman, Sarah E., Elizabeth Powell, Syed Shehab, Grace Herman, Laura Kehoe, and Robert S. Kaplan. "A Cost Model for a Low Threshold Clinic Treating Opioid Use Disorder." Journal of Behavioral Health Services & Research 51, no. 1 (January 2024): 22–30.
  • 15 Jun 2007
  • Research & Ideas

Remembering Alfred Chandler

done. Nor was he the elegant Robert E. Lee, fending off superior forces through ingenious defensive maneuvers. Instead he was the relentless Ulysses S. Grant—grinding out a series of costly victories at... View Details
Keywords: by Sean Silverthorne
  • 16 Jan 2007
  • First Look

First Look: January 16, 2007

http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=206033   PublicationsManagement Accounting, 5th ed. Authors:Anthony A. Atkinson, Robert S. Kaplan, S. Mark Young,... View Details
Keywords: Martha Lagace
  • 13 Aug 2008
  • Research & Ideas

The Inner Life of Leaders

require adaptation and the avoidance of the repetition compulsion. Q: Your book describes leadership dilemmas facing well-known individuals historically and currently, including Robert S. McNamara, Ronald... View Details
Keywords: by Martha Lagace
  • Research Summary

Consumerism and the Distributed Delivery of Health Care

By: Robert S. Huckman
This stream of Professor Huckman's work examines the growing tendency for health care to be delivered in a more distributed manner. Examples of this phenomenon include health IT, teleradiology, medical travel, remote monitoring of chronic medical conditions, and retail... View Details
  • January–February 1988
  • Article

One Cost System Isn't Enough

By: Robert S. Kaplan
Keywords: Cost; System
Citation
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Kaplan, Robert S. "One Cost System Isn't Enough." Harvard Business Review 66, no. 1 (January–February 1988): 61–66.
  • 1990
  • Book

Measures for Manufacturing Excellence

By: Robert S. Kaplan
Keywords: Manufacturing Industry
Citation
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Kaplan, Robert S., ed. Measures for Manufacturing Excellence. Boston: Harvard Business School Press, 1990.
  • 1988
  • Chapter

Originality in Management Accounting Systems: Field Studies of the Processes

By: Robert S. Kaplan
Keywords: Accounting; Innovation and Management
Citation
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Kaplan, Robert S. "Originality in Management Accounting Systems: Field Studies of the Processes." In New Directions in Creative and Innovative Management, edited by Y. Ijiri and R. L. Kuhn, 103–114. Cambridge, MA: Ballinger Publishing Company, 1988.
  • Article

Yesterday's Accounting Undermines Production

By: Robert S. Kaplan
Keywords: Accounting; Production
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Kaplan, Robert S. "Yesterday's Accounting Undermines Production." Harvard Business Review 62, no. 4 (July–August 1984): 95–101.
  • Article

Using the Balanced Scorecard for Successful Health Care M&A Integration

By: Robert S. Kaplan
The failure of merged organizations to achieve stated goals is commonplace. In health care, the challenge is exacerbated by the industry’s third-party payer system and multiple stakeholders, especially the physicians in the merging entities. This article describes how... View Details
Keywords: Health Care and Treatment; Mergers and Acquisitions; Integration; Balanced Scorecard
Citation
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Kaplan, Robert S. "Using the Balanced Scorecard for Successful Health Care M&A Integration." NEJM Catalyst (May 21, 2020).
  • Article

Reverse the Curse of the Top-5

By: Robert S. Kaplan
The past 40 years has seen a large increase in the number of articles submitted to journals ranked in the top-5 of their discipline. This increase is the rational response, by faculty, to the overweighting of publications in these journals by university promotions and... View Details
Keywords: Information Publishing; Journals and Magazines; Power and Influence; Research
Citation
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Kaplan, Robert S. "Reverse the Curse of the Top-5." Accounting Horizons 33, no. 2 (June 2019): 17–24.
  • 1979
  • Chapter

A Comparison of Rates of Return to Social Security Retirees under Wage and Price Indexing

By: Robert S. Kaplan
Keywords: Retirement; Investment Return; Wages; Price; United States
Citation
Related
Kaplan, Robert S. "A Comparison of Rates of Return to Social Security Retirees under Wage and Price Indexing." In Financing Social Security, edited by Colin D. Campbell, 119–144. Washington, D.C.: American Enterprise Institute for Public Policy Research, 1979.
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