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      • Faculty Publications  (1,867)

      AccountingRemove Accounting →

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      • 1965
      • Article

      Group Decision Making: A Report of an Experimental Study

      By: Joseph L. Bower
      When a group of people must decide on some one action, such as where shall we go out to dinner, or in an investment club which stock shall we buy, how do the individual members come to a decision that affords the best resolution of the question at hand for the group as... View Details
      Keywords: Groups and Teams; Decision Making; Conflict Management
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      Bower, Joseph L. "Group Decision Making: A Report of an Experimental Study." Behavioral Science 10, no. 3 (1965): 277–289.
      • December 1961 (Revised January 1994)
      • Case

      Plowman Poultry Farm

      By: Samuel L. Hayes III
      A poultry farmer wanted to expand production greatly and sought a large extension of his line of credit from his bank in addition to his existing loan on which he had not made payment. The Board of Directors must review a detailed account of events leading to this... View Details
      Keywords: Governing and Advisory Boards; Animal-Based Agribusiness; Expansion; Decision Choices and Conditions; Financing and Loans; Commercial Banking; Agriculture and Agribusiness Industry
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      Hayes, Samuel L., III. "Plowman Poultry Farm." Harvard Business School Case 262-003, December 1961. (Revised January 1994.)
      • Research Summary

      By: Srikant M. Datar
      Datar's research interests are in the cost management and management control areas. He has published his research on activity-based management, quality, productivity, time-based competition, new product development, bottleneck management, incentives and ... View Details
      • Teaching Interest

      Accounting for Managers

      By: V.G. Narayanan
      I teach financial and managerial accounting to executives and MBA students. View Details
      Keywords: Accounting; Managerial Accounting; Financial Accounting
      • Teaching Interest

      Audit Committees in a New Era of Governance

      By: Suraj Srinivasan
      The last ten years has heightened demands on audit committees. Not only are they responsible for overseeing internal and external audits to ensure that investors receive accurate and transparent information, but they must ensure compliance with new accounting and... View Details
      • Teaching Interest

      Audit Committees in a New Era of Governance

      By: Paul M. Healy
      The last ten years has heightened demands on audit committees. Not only are they responsible for overseeing internal and external audits to ensure that investors receive accurate and transparent information, but they must ensure compliance with new accounting and... View Details
      • Teaching Interest

      Business Education for Scholars & Teachers

      By: Suraj Srinivasan
      This course introduces students to basic functions of management and markets, including accounting and management, marketing, management, finance, and operations. View Details
      • Research Summary

      Capital Flows and Capital Goods (joint with Eliza Hammel)

      By: Laura Alfaro
      We examine one of the channels through which financial integration can help promote growth. In particular, we study the effects of capital account liberalization on the imports of capital goods. We pay particular attention to the effects of equity market... View Details
      • Research Summary

      Concentrated Capital Losses and the Pricing of Corporate Credit Risk

      By: Emil N. Siriwardane

      In studying the U.S. credit default swap (CDS) market, Professor Siriwardane has discovered that the selling of CDS protection is extremely concentrated, with five sellers accounting for nearly half the market. Further, in contrast to what neoclassical theory... View Details

      • Research Summary

      Corporate Social Entrepreneurship

      By: James E. Austin
      This research is examining the process by which companies engage in strategic corporate social responsibility as an integral part of their enterprise strategy and operations. The research has conceptualized this process as entreprenurial in nature and defined it as... View Details
      • Research Summary

      Cost Management and Management Control Systems in Hospitals

      By: V.G. Narayanan

       Hospitals tend not to have very good cost accounting and control systems. More broadly,  there is enormous opportunity for managing costs and aligning incentives in the health care industry. I am studying how cost accounting methods can be used to... View Details

      • Research Summary

      Current Research

      By: Leslie K. John

      Professor John is a behavioral scientist who uses both laboratory and field experiments to investigate questions that are at the intersection of marketing, organizational behavior, and public policy.

      Professor John’s work has been published in leading... View Details

      • Forthcoming
      • Article

      Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets

      By: Khrystyna Bochkay, Jeffrey Hales and George Serafeim
      In this paper, we examine how the development of voluntary sustainability standards has affected the nature of information covered in conference calls. Using industry-specific dictionaries of sustainability terms contained in the disclosure standards developed by the... View Details
      Keywords: Voluntary Disclosure; Accounting Standards; Sustainability Reporting; Sustainability Standards; ESG; ESG Disclosure; Accounting; Corporate Disclosure; Environmental Sustainability; Corporate Social Responsibility and Impact; Standards; United States
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      Bochkay, Khrystyna, Jeffrey Hales, and George Serafeim. "Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets." Review of Accounting Studies (forthcoming). (Pre-published online March 17, 2025.)
      • Research Summary

      Divergent change in organizations

      By: Julie Battilana

      The first stream of research in Professor Battilana’s work aims to identify the conditions that enable individual actors to initiate divergent change within organizations as well as the conditions enabling successful implementation of such change. It combines... View Details

      • Forthcoming
      • Article

      Economic Integration and the Transmission of Democracy

      By: Marco Tabellini and Giacomo Magistretti
      In this paper, we study the effects of economic integration with democratic partners on democracy. We assemble a large country-level panel dataset from 1960 to 2015, and exploit improvements in air, relative to sea, transportation to derive a time-varying instrument... View Details
      Keywords: Democratization; Institutional Development; Economic Integration; International Trade; Democracy; Political Preferences; Institutions; Trade; Global Range; Economics; Government and Politics
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      Tabellini, Marco, and Giacomo Magistretti. "Economic Integration and the Transmission of Democracy." Review of Economic Studies (forthcoming). (Pre-published online August 9, 2024. Available also from VOX, VOXEU, Atlantico, The Economist, Domani, and Ideas for India. Longer NBER working paper version available here.)
      • Teaching Interest

      Empirical Research in Financial Reporting and Corporate Governance

      By: Suraj Srinivasan
      This course is a survey of financial accounting research intended for doctoral students. The primary purpose of the course is to introduce fundamental research themes and methodologies used in empirical financial accounting research. Participants will become... View Details
      • Teaching Interest

      Financial Reporting and Control

      By: Paul M. Healy
      Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective... View Details
      • Teaching Interest

      Financial Reporting and Control

      By: Suraj Srinivasan

      Financial Reporting and Control (FRC) covers topics about how managers can design and use performance measurement systems for external reporting and internal management to build more effective organizations. Throughout their careers, business leaders are required to... View Details

      Keywords: Financial Reporting
      • Forthcoming
      • Article

      From Bupkis to Sechel in Health Care

      By: Regina E. Herzlinger and Richard Boxer
      Fifty years ago, famed economist Milton Friedman declared that “The social responsibility of business is to increase its profits.” This free market manifesto was adopted by the healthcare industry as well. But transactional has evolved into transformational with the... View Details
      Keywords: Corporate Accountability; Customer Focus and Relationships; Corporate Social Responsibility and Impact; Health Industry
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      Herzlinger, Regina E., and Richard Boxer. "From Bupkis to Sechel in Health Care." JAMA, the Journal of the American Medical Association (forthcoming).
      • Research Summary

      Governance, Accountability, and Performance for Social Enterprise

      By: Dutch Leonard
      This project examines the relationship between governance structures, accountability relationships, and performance outcomes for social enterprises. Most previous work in this area has examined these topics separately, or in pairs; the purpose of this project is to... View Details
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