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- February 2023
- Article
The Effect of Systems of Management Controls on Honesty in Managerial Reporting
By: Aishwarrya Deore, Susanna Gallani and Ranjani Krishnan
While budgetary controls with capital rationing are optimal in theory and widespread in practice, empirical research documents their association with higher employee dishonesty compared to budgetary controls without rationing. In this study, we examine whether... View Details
Keywords: Directing Controls; Misreporting; Mission Statements; Participative Budgeting; Stewardship Theory; Systems Of Management Controls; Capital; Budgets and Budgeting; Mission and Purpose
Deore, Aishwarrya, Susanna Gallani, and Ranjani Krishnan. "The Effect of Systems of Management Controls on Honesty in Managerial Reporting." Art. 101401. Accounting, Organizations and Society 105 (February 2023).
- 2010
- Article
Budgeting, Psychological Contracts, and Budgetary Misreporting
By: Susanna Gallani, Ranjani Krishnan, Eric J. Marinich and Michael D. Shields
This study examines the effect of psychological contract breach on budgetary misreporting. Psychological contracts are mental models or schemas that govern how employees understand their exchange relationships with their employers. Psychological contract breach leads... View Details
Gallani, Susanna, Ranjani Krishnan, Eric J. Marinich, and Michael D. Shields. "Budgeting, Psychological Contracts, and Budgetary Misreporting." Management Science 65, no. 6 (June 2019): 2924–2945.
- 24 Apr 2014
- News
From observers to active participants in the global economy
reduce poverty through economic growth, and it’s been very effective,” says Bloom. The US agency, now with an annual budget of about $900 million, has committed more than $10 billion to projects in developing countries that meet a variety... View Details
- July 2017
- Case
A Green Forest Grows in Brooklyn: Joint Venturing with the Chinese
By: Charles F. Wu
MaryAnne Gilmartin, President and CEO of Forest City Ratner (“Forest City”) was planning for yet another protracted discussion over the merits of a green roof for part of her $5 billion dollar new development in Brooklyn. While the low seven-figure cost overrun was to... View Details
Keywords: Real Estate Development; Real Estate; EB-5; Sustainability; Promote; Waterfall; Joint Ventures; Environmental Sustainability; Relationships; Real Estate Industry; China
Wu, Charles F. "A Green Forest Grows in Brooklyn: Joint Venturing with the Chinese." Harvard Business School Case 218-010, July 2017.
- 2020
- Book
The Power of Experiments: Decision-Making in a Data-Driven World
By: Michael Luca and Max H. Bazerman
Have you logged into Facebook recently? Searched for something on Google? Chosen a movie on Netflix? If so, you've probably been an unwitting participant in a variety of experiments—also known as randomized controlled trials—designed to test the impact of changes to an... View Details
Keywords: Experiments; Randomized Controlled Trials; Organizations; Decision Making; Analytics and Data Science; Management Analysis, Tools, and Techniques
Luca, Michael, and Max H. Bazerman. The Power of Experiments: Decision-Making in a Data-Driven World. Cambridge, MA: MIT Press, 2020.
The Power of Experiments
Have you logged into Facebook recently? Searched for something on Google? Chosen a movie on Netflix? If so, you've probably been an unwitting participant in a variety of experiments—also known as randomized controlled trials—designed to test the impact of... View Details
- January 2014 (Revised February 2014)
- Case
Japan: Betting on Inflation?
By: Julio J. Rotemberg
The case focuses on the challenges still confronting Prime Minister Shinzo Abe at the end of 2013, a year after he has been in office. It also gives an overview of Japan's earlier economic performance, focusing primarily on the period after it suffered a stock market... View Details
Rotemberg, Julio J. "Japan: Betting on Inflation?" Harvard Business School Case 714-040, January 2014. (Revised February 2014.)
- 22 Dec 2009
- First Look
First Look: Dec. 22
matching markets. It shows that similarity of preferences is an important factor driving unravelling. In particular, it shows that under the ex-post stable mechanism (the mechanism that the literature focuses on), unravelling is more likely to occur when View Details
Keywords: Martha Lagace
- 2014
- Working Paper
Sharing Design Rights: A Commons Approach for Developing Infrastructure
By: Nuno Gil and Carliss Y. Baldwin
This study empirically investigates the relationship between design structure and organization structure in the context of new infrastructure development projects. Our research setting is a capital program to develop new school buildings in the city of Manchester, UK.... View Details
Gil, Nuno, and Carliss Y. Baldwin. "Sharing Design Rights: A Commons Approach for Developing Infrastructure." Harvard Business School Working Paper, No. 14-025, September 2013. (Revised January 2014.)
Clayton S. Rose
Clayton Rose is Baker Foundation Professor of Management Practice and teaches the course Accountability in the Advanced Management Program. His case writing is focused on the how leaders consider the... View Details
Keywords: financial services
- Program
Real Estate Management Program
value through healthy, sustainable, and climate-friendly design Deliver projects on time and on budget Build and contract with industry talent Expand your personal and professional network Extend your network by living and working with... View Details
- Program
Succeeding as a Strategic CFO
as capital budgeting and managing risk, in an effective manner Gain confidence in situations outside of your areas of expertise Strengthen your communication skills Improve how you describe your plans and performance results to... View Details
- Program
Strategic Perspectives in Nonprofit Management
policies, and major programs of their organizations Participating organizations must be public-serving nonprofits, fully operational, and out of the startup phase; they typically have operating budgets in... View Details
- 23 Nov 2010
- First Look
First Look: November 23
Abstract Because the market for online advertising is both new and fast-changing, participants experiment with all manner of variations. Should an advertiser's payment reflect the number of times an ad was shown, the number of times it... View Details
Keywords: Sean Silverthorne
- 15 Aug 2023
- Research & Ideas
Why Giving to Others Makes Us Happy
When budgeting for expenses, people may want to consider including a line item for giving, since a growing body of research shows that spending money on others can provide a mental boost. Harvard Business School Assistant Professor Ashley... View Details
Keywords: by Michael Blanding
- Program
Strategic Marketing for Driving Growth
responsible for business growth, including related leaders such as heads of sales CEOs and other senior leaders who oversee large marketing budgets Leaders in government and nonprofit organizations who seek more effective ways to further... View Details
- Program
Aligning Strategy and Sales
challenges and career decisions Who Should Attend Executive decision-makers who are responsible for defining, communicating, hiring, managing, budgeting for, and measuring a company's go-to-market strategy and sales efforts, such as:... View Details
- Program
Driving Nonprofit Performance and Innovation—Virtual
in nonprofit organizations (typically with annual budgets in excess of $1 million) who are committed to improving performance measurement and management. Note that this program is focused on organization-level performance measurement and... View Details
- Web
Technology & Operations Management - Faculty & Research
the wedge between researchers’ actual and optimal input levels is often significant and difficult to predict. Our estimates imply that total budgets would need to increase by roughly 40% under actual allocations in order to achieve the... View Details
- 29 Jun 2007
- First Look
First Look: June 29, 2007
Abstract Stigmatized minorities may have an advantage in persuading majority group members during some face-to-face interactions due to the greater self-presentational demands such interactions elicit. In contrast to models which predict greater persuasive impact of... View Details
Keywords: Martha Lagace