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Show Results For
- All HBS Web
(6,716)
- People (11)
- News (1,663)
- Research (3,945)
- Events (34)
- Multimedia (140)
- Faculty Publications (2,804)
- 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
Ramanna, Karthik. "The Politics and Economics of Accounting for Goodwill at Cisco Systems (A)." Harvard Business School Case 109-002, July 2008.
- January 1990 (Revised March 1994)
- Case
Accountants and Business Advisors, Inc.: City Office
Over the past several years both the share of women receiving accounting degrees and the share of women entering public accounting have risen substantially. However, the number of women holding senior positions, such as partner, remains low. This case provides data on... View Details
Loveman, Gary W. "Accountants and Business Advisors, Inc.: City Office." Harvard Business School Case 490-033, January 1990. (Revised March 1994.)
- TeachingInterests
Leadership and Corporate Accountability
By: Paul M. Healy
This course focuses on the responsibilities of companies, their leaders, and their boards. Its aim is to deepend students' understanding of the economic, legal, and ethical dimensions of these responsibilities and to provide practical guidance on driving performance... View Details
- 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
- 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
Sherman, H. David, and S. David Young. "Tread Lightly Through These Accounting Minefields." Harvard Business Review 79, no. 7 (July–August 2001): 129–135.
- May 2007
- Article
The Future of Interpretive Accounting Research: A Polyphonic Debate
By: Anette Mikes, Thomas Ahrens, Albrecht Becker, John Burns, Christopher Chapman, Markus Granlund, Michael Habersam, Allan Hansen, Rihab Khalifa, Teemu Malmi, Andrea Mennicken, Fabrizio Panozzo, Martin Piber, Paolo Quattrone and Tobias Scheytt
Keywords: Accounting
Mikes, Anette, Thomas Ahrens, Albrecht Becker, John Burns, Christopher Chapman, Markus Granlund, Michael Habersam, Allan Hansen, Rihab Khalifa, Teemu Malmi, Andrea Mennicken, Fabrizio Panozzo, Martin Piber, Paolo Quattrone, and Tobias Scheytt. "The Future of Interpretive Accounting Research: A Polyphonic Debate." Critical Perspectives on Accounting (May 2007).
- September/December 1994
- Article
Management Accounting (1984-1994): Development of New Practice and Theory
By: Robert S. Kaplan
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.
- 16 Jan 2014
- News
The straight truth about government accountability
- 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
- 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
- 26 Apr 2016
- News
The Quiet War on Corporate Accountability
- 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
Kaplan, Robert S. "Accounting Scholarship that Advances Professional Knowledge and Practice." Harvard Business School Working Paper, No. 11-043, October 2010.
- September 1997
- Article
Five New Exposure Drafts of International Accounting Standards Released
By: David F. Hawkins
Hawkins, David F. "Five New Exposure Drafts of International Accounting Standards Released." Accounting Bulletin, no. 56 (September 1997).
- TeachingInterests
Leadership and Corporate Accountability
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
- 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
Heese, Jonas. "Accounting Standards for the 21st Century." Harvard Business School Module Note 124-056, March 2024.
- June 2020 (Revised February 2021)
- Case
Accounting for Leases at American Airlines (A)
By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley
In March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines’ (American’s) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, “Leases... View Details
Keywords: Accounting; Financial Reporting; Financial Statements; Finance; Governance; Corporate Accountability; Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Leasing; Accounting Industry; Accounting Industry; North and Central America; United States
Heese, Jonas, Gerardo Pérez Cavazos, and Julia Kelley. "Accounting for Leases at American Airlines (A)." Harvard Business School Case 120-069, June 2020. (Revised February 2021.)
- 2006
- Working Paper
Placing the Normative Logics of Accountability in 'Thick' Perspective
By: Alnoor Ebrahim
Ebrahim, Alnoor. "Placing the Normative Logics of Accountability in 'Thick' Perspective." Hauser Center for Nonprofit Organizations Working Paper, No. 33.2, January 2006.
- September 2010 (Revised September 2013)
- Case
Accounting for the iPhone at Apple Inc.
By: Francois Brochet, Krishna G. Palepu and Lauren Barley
Apple initially recognized revenue associated with its iPhone product using subscription accounting. However, in 2008, the company started providing non-GAAP supplemental numbers where substantially all of the revenue was recognized upfront. Market participants'... View Details
Brochet, Francois, Krishna G. Palepu, and Lauren Barley. "Accounting for the iPhone at Apple Inc." Harvard Business School Case 111-003, September 2010. (Revised September 2013.)
- 07 Oct 2019
- News