Span Of Accountability - Publications - Faculty & Research

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

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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

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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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

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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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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

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2006
Working Paper

Placing the Normative Logics of Accountability in 'Thick' Perspective

By: Alnoor Ebrahim

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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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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

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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