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  • All HBS Web  (6,939)
    • People  (11)
    • News  (1,689)
    • Research  (3,963)
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  • 2012
  • Working Paper

A Framework for Research on Corporate Accountability Reporting

By: Karthik Ramanna
This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective,... View Details
Keywords: Integrated Corporate Reporting; For-Profit Firms; Framework; Corporate Accountability; Corporate Governance; Corporate Social Responsibility and Impact; Research; Environmental Sustainability; Social Issues
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Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Harvard Business School Working Paper, No. 12-021, September 2011. (Revised July 2012, October 2012.)
  • March 2011
  • Article

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: Corporate Disclosure; Asset Pricing; Risk Management; Surveys; Capital Markets; Measurement and Metrics; Valuation; Fair Value Accounting; Management Analysis, Tools, and Techniques; Financial Reporting
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Kaplan, Robert S. "Accounting Scholarship That Advances Professional Knowledge and Practice." Accounting Review 86, no. 2 (March 2011): 367–383.
  • August 2018 (Revised April 2019)
  • Case

Fair Value Accounting at Berkshire Hathaway Inc. (A)

By: Jonas Heese, Suraj Srinivasan, Francois Brochet and Christine Johnson
In May 2018, Berkshire Hathaway announced an unprecedented loss of more than $1 billion for the first quarter of 2018. Warren Buffett blamed this loss on the new accounting rules for equity securities which he criticized. In the case ‘Fair Value Accounting at Berkshire... View Details
Keywords: Equity Securities; FASB; Fair Value Accounting; Governing Rules, Regulations, and Reforms; Financial Services Industry
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Heese, Jonas, Suraj Srinivasan, Francois Brochet, and Christine Johnson. "Fair Value Accounting at Berkshire Hathaway Inc. (A)." Harvard Business School Case 119-030, August 2018. (Revised April 2019.)
  • 09 Mar 2011
  • Working Paper Summaries

Accounting Scholarship That Advances Professional Knowledge and Practice

Keywords: by Robert S. Kaplan; Education
  • 2022
  • Working Paper

A Conceptualization of Sub-Living Wages: Liabilities, Leverage, and Risk

By: Drew Keller, Katie Panella and George Serafeim
Currently the accounting system records employee wages as an expense in the income statement. However, paying below living wages can expose an organization to reputational and operational risks. In this paper, we offer an alternative conceptualization of the issue of... View Details
Keywords: Accounting; Impact Accounting; Leverage; Wages; Compensation and Benefits; Business and Stakeholder Relations; Business and Government Relations; Social Issues; Human Capital
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Keller, Drew, Katie Panella, and George Serafeim. "A Conceptualization of Sub-Living Wages: Liabilities, Leverage, and Risk." Harvard Business School Working Paper, No. 22-076, June 2022.
  • 16 Apr 2013
  • Working Paper Summaries

The Auditing Oligopoly and Lobbying on Accounting Standards

Keywords: by Abigail M. Allen, Karthik Ramanna & Sugata Roychowdhury; Accounting; Accounting
  • 2021
  • Working Paper

Accounting for Product Impact in the Oil and Gas Industry

By: Katie Panella, George Serafeim and Katie Trinh
We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the oil and gas industry. We design a monetization methodology that allows us to calculate monetary product impact estimates of... View Details
Keywords: Product Innovation; Impact; Impact Investing; Impact Measurement; ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Corporate Responsibility; Corporate Social Responsibility; Social Impact; Oil; Oil & Gas; Oil And Gas; IWAI; Impact-Weighted Accounts; Product Design; Product Positioning; Society; Environmental Sustainability; Corporate Social Responsibility and Impact; Product
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Panella, Katie, George Serafeim, and Katie Trinh. "Accounting for Product Impact in the Oil and Gas Industry." Harvard Business School Working Paper, No. 21-140, June 2021.
  • 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
Keywords: Corporate Disclosure; Revenue Recognition; Standards; Technology Industry; United States
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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.)
  • September 2004 (Revised January 2006)
  • Tutorial

Introduction to Cost Accounting Systems

By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
Covers the basics of cost system design, demonstrating in a clear, step-by-step fashion how costs are assigned to cost objects. Key concepts include direct and indirect costs, two-stage allocation, cost pools, and cost drivers. Also provides a brief review of several... View Details
Keywords: Cost Accounting; Cost; System
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"Introduction to Cost Accounting Systems." Harvard Business School Tutorial 105-701, September 2004. (Revised January 2006.)
  • 2017
  • Other Teaching and Training Material

Financial Accounting Reading: Revenue Recognition

By: David F. Hawkins
The overarching goal of the revenue recognition chapter is to help students better understand the substance and implementation challenges of the joint FASB/IASB revenue recognition standard. This Reading includes four Interactive Illustrations: "Time Value of Money for... View Details
Keywords: Accounting; Revenue Recognition
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Hawkins, David F. "Financial Accounting Reading: Revenue Recognition." Core Curriculum Readings Series. Harvard Business Publishing 5066, 2017.
  • October 2010 (Revised July 2013)
  • Case

ActionAid International: Globalizing Governance, Localizing Accountability

By: Alnoor Ebrahim and Rachel Gordon
As a global NGO working in 45 countries, ActionAid International aims to eradicate poverty by addressing its underlying causes such as injustice and inequality. This case follows a series of radical transformations implemented by the organization's CEO, Ramesh Singh—a... View Details
Keywords: Local Range; Globalized Firms and Management; Corporate Accountability; Corporate Governance; Leading Change; Organizational Change and Adaptation; Organizational Structure; Nonprofit Organizations; Power and Influence; Johannesburg; London
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Ebrahim, Alnoor, and Rachel Gordon. "ActionAid International: Globalizing Governance, Localizing Accountability." Harvard Business School Case 311-004, October 2010. (Revised July 2013.)
  • Article

A Framework for Research on Corporate Accountability Reporting

By: Karthik Ramanna
This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective,... View Details
Keywords: Corporate Accountability; Value; Financial Reporting; Business and Shareholder Relations
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Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Accounting Horizons 27, no. 2 (June 2013): 409–432.
  • 1988
  • Chapter

Originality in Management Accounting Systems: Field Studies of the Processes

By: Robert S. Kaplan
Keywords: Accounting; Innovation and Management
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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.
  • 1981
  • Chapter

The Impact of Management Accounting Research on Policy and Practice

By: Robert S. Kaplan
Keywords: Accounting; Research; Management Practices and Processes
Citation
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Kaplan, Robert S. "The Impact of Management Accounting Research on Policy and Practice." In The Impact of Accounting Research on Policy and Practice, edited by John W. Buckley. Arthur Young Professors' Roundtable, 1981.
  • October 2008
  • Case

The Talbots, Inc., and Subsidiaries: Accounting for Goodwill

By: William J. Bruns Jr.
In 2006, Talbots, Inc., a specialty women's retailer, purchased a competitor, J. Jill. The transaction created a large goodwill account along with accounts for trademarks and other intangible assets. Using prevailing accounting standards (Statement of Financial... View Details
Keywords: FASB; Intangible Assets; Standards; Financial Statements; Goodwill Accounting; Apparel and Accessories Industry; Retail Industry
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Bruns, William J., Jr. "The Talbots, Inc., and Subsidiaries: Accounting for Goodwill." Harvard Business School Brief Case 083-254, October 2008.
  • Research Summary

Governance and Accountability in Social Sector Organizations

This research examines governance in two types of organizations: international NGOs and socioeconomic hybrids.

First, over the past decade, many of the world's most prominent international nongovernmental organizations and networks (INGOs) ... View Details

  • January 1993
  • Article

Models for Measuring and Accounting for Cost of Conformance Quality

By: P. Nandakumar, S. Datar and R. Akella
Keywords: Measurement and Metrics; Cost; Accounting; Quality
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Nandakumar, P., S. Datar, and R. Akella. "Models for Measuring and Accounting for Cost of Conformance Quality." Management Science 39, no. 1 (January 1993): 1–16.
  • October 2023
  • Case

Social Finance: Driving Accountability

By: Robin Greenwood, Richard S. Ruback and Robert Ialenti
Social Finance is a Boston-based nonprofit that works at the intersection of finance and policy. It raises, allocates, and manages capital to fund projects in the areas of education, early childhood development, criminal justice, and health. The case explores how... View Details
Keywords: Growth and Development Strategy; Nonprofit Organizations; Training
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Greenwood, Robin, Richard S. Ruback, and Robert Ialenti. "Social Finance: Driving Accountability." Harvard Business School Case 224-043, October 2023.
  • Forthcoming
  • Article

Corporate alignment with the EU taxonomy for sustainable activities: First evidence from financial accounting data

By: Alex Cheema-Fox, Megan Czasonis, Piyush Kontu and George Serafeim
What is sustainable? This question is of paramount importance given the trillions of assets invested according to different sustainability criteria. While until now we have had no standard for answering this question, the European Union's (EU) Taxonomy for sustainable... View Details
Keywords: Financial Accounting; Capital Expenditures; Revenues; Sustainability; Regulation; Accounting; Finance; Climate Change; Europe; European Union
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Cheema-Fox, Alex, Megan Czasonis, Piyush Kontu, and George Serafeim. "Corporate alignment with the EU taxonomy for sustainable activities: First evidence from financial accounting data." Journal of Applied Corporate Finance (forthcoming).
  • Teaching Interest

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

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