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  • 2007
  • Other Unpublished Work

A Strategic Model and Estimation Procedure for Lobbying on Accounting Standard Setting

By: Karthik Ramanna
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  • April 1987
  • Article

The Effect of Accounting Procedure Changes on CEO's Cash Salary and Bonus Compensation

By: Paul M. Healy, Sok-Hyon Kang and Krishna G. Palepu
Keywords: Accounting; Change; Compensation and Benefits
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  • May 2009 (Revised November 2010)
  • Case

Depreciation at Delta Air Lines: The "Fresh Start"

By: William J. Bruns Jr.
In estimating depreciation for accounting purposes, Delta Air Lines has changed its assumptions about aircraft lifespan and residual values four times in the last thirty years or so. In the most recent changes, Delta adopted fair value accounting as part of its fresh... View Details
Keywords: Accounting Policies; Accounting Procedures; Depreciation; Bankruptcy; Cost Accounting; Financial Reporting; Insolvency and Bankruptcy; Policy; Air Transportation Industry
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    Global Accountabilities

    Accountability is seen as an essential feature of governments, businesses and NGOs. This volume treats it as a socially constructed means of control that can be used by the weak as well as the powerful. It contributes analytical depth to the diverse debates on... View Details

    • May 2009
    • Case

    Ceres Gardening Company: Funding Growth in Organic Products

    By: John H. McArthur and Sunru Yong
    Ceres is a leading player in the growing organic gardening industry, selling seeds, small plants, and related items. Their distribution depends heavily on retail sales through independent nurseries and garden centers. Because these small dealers are unable to finance... View Details
    Keywords: Accounting Procedures; Marketing; Business Growth; Plant-Based Agribusiness; Marketing Strategy; Expansion; Business Growth and Maturation; Marketing Channels; Credit; Financial Statements; Sales; Retail Industry; Agriculture and Agribusiness Industry
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    • May 2009 (Revised November 2010)
    • Teaching Note

    Depreciation at Delta Air Lines: The "Fresh Start" (Brief Case)

    By: William J. Bruns Jr.
    Teaching Note to 4013 View Details
    Keywords: Accounting Policies; Accounting Procedures; Depreciation; Bankruptcy; Accounting; Insolvency and Bankruptcy
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    • 12 Feb 2015
    • Working Paper Summaries

    Auditor Lobbying on Accounting Standards

    Keywords: by Abigail M. Allen, Karthik Ramanna & Sugata Roychowdhury; Accounting
    • December 2017
    • Article

    Overall Cost Comparison of Gastrointestinal Endoscopic Procedures with Endoscopist- or Anesthesia-Supported Sedation by Activity-Based Costing Techniques

    By: Richard A. Helmers, James A. Dilling, Christopher R. Chaffee, Mark V. Larson, Bradly J. Narr, Derek A. Haas and Robert S. Kaplan
    Endoscopic/Colonoscopic procedures are done either with gastroenterologist-administered conscious sedation or with anesthesia-administered sedation with propofol. Anesthesia-administered sedation has medical and patient benefits but is more expensive to administer. We... View Details
    Keywords: Health Care and Treatment; Cost; Activity Based Costing and Management
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    • May 2009
    • Supplement

    Ceres Gardening Company: Funding Growth in Organic Products, Spreadsheet for Instructors (Brief Case)

    By: John H. McArthur and Joel L. Heilprin
    Keywords: Accounting Procedures; Marketing; Business Growth; Expansion; Business Growth and Maturation; Marketing Channels; Financial Statements; Sales
    Related
    • May 2009
    • Teaching Note

    Ceres Gardening Company: Funding Growth in Organic Products (Brief Case)

    By: John H. McArthur and Sunru Yong
    Teaching Note to 4017. View Details
    Keywords: Accounting Procedures; Marketing; Business Growth; Expansion; Business Growth and Maturation; Marketing Channels; Financial Statements; Sales
    Related
    • 28 Sep 2009
    • Research & Ideas

    Improving Accountability at the World Bank

    accountability and effectiveness today? What should it do about them? With a detailed description of the Bank's challenges of democratic accountability, its constraints, and recommendations for the future, HBS professor Alnoor Ebrahim... View Details
    Keywords: by Alnoor Ebrahim
    • 24 Sep 2018
    • Research & Ideas

    How Cost Accounting is Improving Healthcare in Rural Haiti

    was co-authored by Dr. Mahek A. Shah, a senior researcher and senior project leader at Harvard Business School, and Robert S. Kaplan, the Marvin Bower Professor of Leadership Development, Emeritus, at HBS. Kaplan helped create the cost View Details
    Keywords: by Carmen Nobel; Health
    • December 2014 (Revised April 2016)
    • Module Note

    Responsibilities to Employees

    By: Nien-he Hsieh
    The note provides a framework to conceptualize managers' responsibilities to employees in relation to economic, legal and ethical considerations. The note frames the central ethical challenge for managers as exercising power in a fair manner. The fair exercise of power... View Details
    Keywords: Leadership & Corporate Accountability; Legal Aspects Of Business; Responsibility; Ethics; Fairness; Employees; Decision Making; Leadership; Jobs and Positions; Labor; Law
    Related
    • 2014
    • Book

    Cost Accounting: A Managerial Emphasis

    By: Charles T. Horngren, Srikant M. Datar and Madhav Rajan
    Cost Accounting defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of "different costs for different... View Details
    Keywords: Cost Accounting; Management
    Related
    • 2018
    • Book

    Horngren's Cost Accounting: A Managerial Emphasis

    By: Srikant M. Datar and Madhav Rajan
    Horngren’s Cost Accounting defines the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of “different costs for... View Details
    Keywords: Cost Accounting; Management
    Related
    • 04 Oct 2007
    • Working Paper Summaries

    Fair (and Not So Fair) Division

    Keywords: by John W. Pratt

      Towards an Understanding of the Role of Standard Setters in Standard Setting

      Journal of Accounting and Economics Vol. 55, No. 1 (February 2013), pp. 66–90.

      We investigate the effect of standard setters in standard setting. We examine how certain professional and political characteristics of FASB members and SEC commissioners... View Details
      • February 2013
      • Article

      Towards an Understanding of the Role of Standard Setters in Standard Setting

      By: Abigail M. Allen and Karthik Ramanna
      We investigate the effect of standard setters in standard setting: we examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards. Notably, we find FASB... View Details
      Keywords: FASB; Politics; Relevance; Reliability; Standard Setting; Accounting; Standards; Fair Value Accounting; Government and Politics; Personal Characteristics
      Related
      • 2007
      • Book

      Global Accountabilities: Participation, Pluralism, and Public Ethics

      By: Alnoor Ebrahim and Edward Weisband
      This edited volume contributes analytical depth to the diverse debates on accountability in modern organizations. It explores the nature, forms and impacts of accountability efforts in civil society organizations, public and inter-governmental agencies, and private... View Details
      Keywords: Ethics; Globalized Firms and Management; Corporate Accountability; Business and Government Relations
      Related
      • 2024
      • Working Paper

      Economic Budgeting for Endowment-Dependent Universities

      By: John Y. Campbell, Jeremy C. Stein and Alex A. Wu
      To understand their financial position, universities need to understand the long-term implications of their operating revenues and costs in relation to the financial assets they have available. Standard budgeting procedures that focus on one or two years at a time and... View Details
      Keywords: Budgets and Budgeting; Cash Flow; Cost; Revenue; Education Industry
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