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  • All HBS Web  (6,754)
    • People  (11)
    • News  (1,687)
    • Research  (3,984)
    • Events  (36)
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  • 26 Apr 2016
  • News

The Quiet War on Corporate Accountability

  • March 22, 2016
  • Article

The Globalization of Corporate Environmental Disclosure: Accountability or Greenwashing?

By: Christopher Marquis, Michael W. Toffel and Yanhua Zhou
This article is a layman summary of "Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing," published in Organization Science 27, no. 2 (March–April 2016): 483–504. View Details
Keywords: Reporting; Environmental Performance; Civil Society; Corporate Disclosure; Integrated Corporate Reporting; Corporate Social Responsibility and Impact; Civil Society or Community; Environmental Sustainability
Citation
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Marquis, Christopher, Michael W. Toffel, and Yanhua Zhou. "The Globalization of Corporate Environmental Disclosure: Accountability or Greenwashing?" Work In Progress (American Sociological Association blog) (March 22, 2016). (Reprinted as Environmental disclosure: corporate accountability or greenwashing?” LSE Business Review, June 9, 2016.)
  • 2015
  • Working Paper

Auditor Lobbying on Accounting Standards

By: Abigail Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). We examine the influence of auditors' lobbying incentives arising from three basic factors: managing expected... View Details
Keywords: Auditors; FASB; GAAP; Lobbying; Fair Value Accounting; Accounting Audits
Citation
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Allen, Abigail, Karthik Ramanna, and Sugata Roychowdhury. "Auditor Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 15-055, December 2014. (Winner of the American Accounting Association Western Conference Best Paper Award.)
  • 03 Mar 2003
  • What Do You Think?

Are Conditions Right for the Next Accounting Scandal?

Summing Up Responses to this month's column lead one to conclude that we can expect that more major accounting scandals are in our future. Causes, according to these thoughtful comments, range from the consolidation View Details
Keywords: by James Heskett; Accounting; Accounting
  • March 2024
  • Module Note

Accounting Standards for the 21st Century

By: Jonas Heese
Over the past two decades, accounting standards have evolved to meet the demands of a rapidly changing business environment. This module note focuses on understanding the impact of these standards on measuring firm performance and financial position in the context of a... View Details
Keywords: Financial Statements; Standards; Performance Evaluation; Change Management
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Heese, Jonas. "Accounting Standards for the 21st Century." Harvard Business School Module Note 124-056, March 2024.
  • TeachingInterests

Leadership and Corporate Accountability

By: Christina R. Wing

In this course, students learn about the complex responsibilities facing business leaders today. Through cases about difficult managerial decisions, the course examines the legal, ethical, and economic responsibilities of corporate leaders. It also teaches students... View Details

  • 07 Oct 2019
  • News

Weighting accounts for impact

  • Web

Accounting & Management - Doctoral

Accounting & Management The doctoral program in Accounting and Management, which falls under the PhD in Business Administration, focuses on understanding the role of... View Details
  • September/December 1994
  • Article

Management Accounting (1984-1994): Development of New Practice and Theory

By: Robert S. Kaplan
Keywords: History; Practice; Theory; Accounting
Citation
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Kaplan, Robert S. "Management Accounting (1984-1994): Development of New Practice and Theory." Management Accounting Research 5, nos. 3-4 (September/December 1994): 247–260.
  • July 2008
  • Supplement

The Politics and Economics of Accounting for Goodwill at Cisco Systems (B)

By: Karthik Ramanna
Studies the role of Cisco in setting current US accounting standards for acquisitions and goodwill. Students are asked to analyze an acquisition in the context of an ongoing political debate on mergers accounting. View Details
Keywords: Goodwill Accounting; Standards; Mergers and Acquisitions; Business and Government Relations; United States
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Ramanna, Karthik. "The Politics and Economics of Accounting for Goodwill at Cisco Systems (B)." Harvard Business School Supplement 109-003, July 2008.
  • July 2008
  • Case

The Politics and Economics of Accounting for Goodwill at Cisco Systems (A)

By: Karthik Ramanna
Studies the role of Cisco in setting current U.S. accounting standards for acquisitions and goodwill. Students are asked to analyze an acquisition in the context of an ongoing political debate on mergers accounting. View Details
Keywords: Goodwill Accounting; Mergers and Acquisitions; Standards; Business and Government Relations; United States
Citation
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Ramanna, Karthik. "The Politics and Economics of Accounting for Goodwill at Cisco Systems (A)." Harvard Business School Case 109-002, July 2008.
  • 2006
  • Working Paper

Placing the Normative Logics of Accountability in 'Thick' Perspective

By: Alnoor Ebrahim
Citation
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Ebrahim, Alnoor. "Placing the Normative Logics of Accountability in 'Thick' Perspective." Hauser Center for Nonprofit Organizations Working Paper, No. 33.2, January 2006.
  • 16 Feb 2022
  • News

Holding Business to Account

many others. “These kinds of changes are positive for the company's fundamentals—for its profitability, its long-term success, its consumer and employee loyalty, the brand equity it has built. And if you take a slightly longer-term view,... View Details
  • Article

Tread Lightly Through These Accounting Minefields

By: H. David Sherman and S. David Young
In the current economic climate, there is tremendous pressure—and personal incentive for managers—to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC,... View Details
Keywords: Derivatives; Benchmarking Performance; Accounting; Revenue Recognition; Assets
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Sherman, H. David, and S. David Young. "Tread Lightly Through These Accounting Minefields." Harvard Business Review 79, no. 7 (July–August 2001): 129–135.
  • 29 Jan 2021
  • News

Holding Business to Account

consumer and employee loyalty, the brand equity it has built. And if you take a slightly longer-term view, you see that,” she observes. “We’re in the business of asking our companies for more accountability... View Details
  • 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
Citation
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Kaplan, Robert S. "Accounting Scholarship that Advances Professional Knowledge and Practice." Harvard Business School Working Paper, No. 11-043, October 2010.
  • 16 Jan 2014
  • News

The straight truth about government accountability

    Taking Gender Into Account

    We conceptualize leadership development as identity work and show how subtle forms of gender bias in the culture and in organizations interfere with the identity work of women leaders. Based on this insight, we revisit traditional approaches to standard leadership... View Details

    • Apr 2011 - 15 Apr 2011
    • Conference Presentation

    The Globalization of Corporate Environmental Disclosure: Accountability or Greenwashing?

    By: Michael W. Toffel
    Keywords: Globalization; Corporate Disclosure
    Citation
    Related
    Toffel, Michael W. "The Globalization of Corporate Environmental Disclosure: Accountability or Greenwashing?" Paper presented at the Duquesne University Donahue School of Business, Sustainable MBA Seminar, April 2011.
    • September 1997
    • Article

    Five New Exposure Drafts of International Accounting Standards Released

    By: David F. Hawkins
    Citation
    Find at Harvard
    Related
    Hawkins, David F. "Five New Exposure Drafts of International Accounting Standards Released." Accounting Bulletin, no. 56 (September 1997).
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