Publications

Publications

Filter Results: (65) Arrow Down

Show Results For

Page 1 of 65 Results →
Sort by

Are you looking for?

→Search All HBS Web
  • 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
Related
  • 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
Keywords: Budgeting; Psychological Contracts; Misreporting; Budgets and Budgeting; Employees; Trust
Related
  • 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
Related
  • 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
Related
  • 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
Keywords: Quantitative Easing; Debt Sustainability; International Relations; Borrowing and Debt
Related
  • 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
Keywords: Design; Buildings and Facilities; Education
Related
  • 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
  • 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
  • 21 Jun 2011
  • First Look

First Look: June 21

performance only when participants shared personal experiences prior to the task. The effects of metacognitive CQ in enhancing collaboration were mediated by affect-based trust. We discuss the theoretical and practical implications for... View Details
Keywords: Sean Silverthorne
  • 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
  • 10 Jun 2008
  • First Look

First Look: June 10, 2008

federal government program that encourages companies to voluntarily self-police and self-disclose regulatory violations, we examine how participation affects the behaviors of regulators and regulated facilities. We find that on average,... View Details
Keywords: Martha Lagace
  • 27 Jan 2009
  • First Look

First Look: January 27, 2009

allocation is more pronounced if the new CEO has less authority or if the unaffiliated divisions have more bargaining power. I find evidence that having a specialist CEO negatively affects segment investment efficiency. The results suggest that new specialist CEOs use... View Details
Keywords: Martha Lagace
  • 26 Jun 2023
  • Research & Ideas

Want to Leave a Lasting Impression on Customers? Don't Forget the (Proverbial) Fireworks

ended with a satisfying conclusion. The data could prove especially meaningful at a time when marketing leaders are stretching their budgets and thinking more strategically about spending, according to recent surveys. “We ended up... View Details
Keywords: by Michael Blanding; Entertainment & Recreation
  • 17 Aug 2020
  • Research & Ideas

What the Stockdale Paradox Tells Us About Crisis Leadership

that major participants in the global economy operate by. The three most powerful economic actors in the world—the United States, China, and Europe—are growing further apart in their economic strategies, and that's going to become... View Details
Keywords: by Boris Groysberg and Robin Abrahams
  • 09 Jan 2006
  • Research & Ideas

When Benchmarks Don’t Work

served as a wake-up call for GM. Benchmarking works well when the process being benchmarked is essentially the same at the multiple units (either internal or external) participating in the exercise. For example, it's useful to compare the... View Details
Keywords: by Robert S. Kaplan; Service
  • 16 Jul 2013
  • First Look

First Look: July 16

early-stage ventures should be separated from the corporation's annual budget cycle; 6) Failing to leverage the organization's core capabilities. CEOs must play a central role in helping growth initiatives tap the resources of the core... View Details
Keywords: Anna Secino
  • 16 May 2012
  • Research & Ideas

Can Decades of Military Overspending be Fixed?

virtually mandates changes to contracts as requirements are added or changed; and financial incentives that reward lowball contractor bids and provide negative sanctions for failing to spend all the allocated funds." It doesn't help that these built-in features... View Details
Keywords: by J. Ronald Fox; Service
  • 19 May 2015
  • First Look

First Look: May 19

server or set of servers to store transactions and also avoiding any single party that can ban certain participants or certain types of transactions. Bitcoin is of interest to economists in part for its potential to disrupt existing... View Details
Keywords: Sean Silverthorne
  • 02 Jun 2014
  • Research & Ideas

Excerpt: ‘A Social Strategy’

numbers, many of those responsible for social engagement online reached out to key decision makers in the company to try to obtain an ever-larger budget for such efforts. Invariably, however, they are met with the same question: "How much... View Details

Are you looking for?

→Search All HBS Web