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- 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
Allen, Abigail M., and Karthik Ramanna. "Towards an Understanding of the Role of Standard Setters in Standard Setting." Journal of Accounting & Economics 55, no. 1 (February 2013): 66–90. (Journal of Accounting & Economics Editors' Choice Article.)
- 2007
- Other Unpublished Work
A Strategic Model and Estimation Procedure for Lobbying on Accounting Standard Setting
By: Karthik Ramanna
- 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
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.)
- 12 Feb 2015
- Working Paper Summaries
Auditor Lobbying on Accounting Standards
- August 2001
- Background Note
Work Methods Design: Note on Time Standards
By: H. Kent Bowen
Looks at production design. Helps students observe and work with procedures and consider cost reduction ideas using a view of methods improvement. View Details
- 2021
- Working Paper
Kidney Exchange: An Operations Perspective
By: Itai Ashlagi and Alvin E. Roth
Many patients in need of a kidney transplant have a willing but incompatible (or poorly matched) living donor. Kidney exchange programs arrange exchanges among such patient-donor pairs, in cycles and chains of exchange, so each patient receives a compatible kidney.... View Details
Ashlagi, Itai, and Alvin E. Roth. "Kidney Exchange: An Operations Perspective." NBER Working Paper Series, No. 28500, February 2021.
- September 2015
- Article
Codes in Context: How States, Markets, and Civil Society Shape Adherence to Global Labor Standards
By: Michael W. Toffel, Jodi L. Short and Melissa Ouellet
Transnational business regulation is increasingly implemented through private voluntary programs—like certification regimes and codes of conduct—that diffuse global standards. But little is known about the conditions under which companies adhere to these standards. We... View Details
Keywords: Transnational Regulation; Labor Standards; Consumer Politics; Codes Of Conduct; Compliance; Governance Compliance; Operations; Globalization; Labor
Toffel, Michael W., Jodi L. Short, and Melissa Ouellet. "Codes in Context: How States, Markets, and Civil Society Shape Adherence to Global Labor Standards." Regulation & Governance 9, no. 3 (September 2015): 205–223.
- April 1982 (Revised September 1986)
- Case
Ideal Standard France: Pat Paterson
A newly appointed country subsidiary manager must decide on action for an operation losing $1 million per month. He is constrained by price controls on one hand and sensitive union relations on the other. Furthermore a major loss-contributing plant has recently been... View Details
Keywords: Business Subsidiaries; Transition; Cost Management; Management; Crisis Management; Labor and Management Relations
Bartlett, Christopher A. "Ideal Standard France: Pat Paterson." Harvard Business School Case 382-139, April 1982. (Revised September 1986.)
- September 2021
- Article
Kidney Exchange: An Operations Perspective
By: Itai Ashlagi and Alvin E. Roth
Many patients in need of a kidney transplant have a willing but incompatible (or poorly matched) living donor. Kidney exchange programs arrange exchanges among such patient-donor pairs, in cycles and chains of exchange, so each patient receives a compatible kidney.... View Details
Keywords: Kidney Exchange Programs; Matching; Health Disorders; Health Care and Treatment; Programs; Design
Ashlagi, Itai, and Alvin E. Roth. "Kidney Exchange: An Operations Perspective." Management Science 67, no. 9 (September 2021): 5455–5478.
- October 2003 (Revised March 2004)
- Case
Symbian: Setting the Mobility Standard
By: Fernando F. Suarez and Thomas R. Eisenmann
Symbian, a joint venture owned by companies who collectively sold a dominant share of the world's cell phones, faced competition from Microsoft in developing the operating system for "smartphones," which integrated mobile communications and computing functions. In... View Details
Keywords: Competition; Joint Ventures; Information Technology; Software; Wireless Technology; Mobile Technology; Information Technology Industry; Telecommunications Industry
Suarez, Fernando F., and Thomas R. Eisenmann. "Symbian: Setting the Mobility Standard." Harvard Business School Case 804-076, October 2003. (Revised March 2004.)
- 12 Sep 2023
- Cold Call Podcast
Can Remote Surgeries Digitally Transform Operating Rooms?
Keywords: Health
- 30 Mar 2021
- Working Paper Summaries
Kidney Exchange: An Operations Perspective
- February 2004 (Revised March 2006)
- Case
Pratt & Whitney: Engineering Standard Work
By: H. Kent Bowen and Courtney Purrington
As the engineering of state-of-the-art jet engines becomes more and more complex, Pratt & Whitney leaders face major competitive problems. Product development projects are not meeting the cost, quality, and lead-time targets. The leadership develops a design,... View Details
Keywords: Design; Engineering; Cost; Knowledge Management; Time Management; Product Launch; Standards; Product Development; Problems and Challenges; Quality; Creativity; Competitive Strategy; Manufacturing Industry
Bowen, H. Kent, and Courtney Purrington. "Pratt & Whitney: Engineering Standard Work." Harvard Business School Case 604-084, February 2004. (Revised March 2006.)
- July 1999
- Background Note
Comments on Standard Times and the Division of Labor
By: Roy D. Shapiro
A brief note on the origins and uses of standard times in production process flow diagrams and on the benefits and drawbacks of division of labor. A rewritten version of two earlier notes. View Details
Shapiro, Roy D. "Comments on Standard Times and the Division of Labor." Harvard Business School Background Note 600-013, July 1999.
- 2013
- Chapter
Multinational Enterprises and Incomplete Institutions: The Demandingness of Minimum Moral Standards
By: Nien-he Hsieh
Multinational enterprises (MNEs) operate across countries that vary widely in their legal, political, and regulatory institutions. One question that arises is whether there are certain minimum standards that ought to guide managers in their decision making... View Details
Hsieh, Nien-he. "Multinational Enterprises and Incomplete Institutions: The Demandingness of Minimum Moral Standards." In Business Ethics. 2nd ed. Edited by Michael Boylan, 409–422. Hoboken, NJ: John Wiley & Sons, 2013.
- 2019
- Working Paper
Golden Opportunity? Voluntary Sustainability Standards for Artisanal and Small-scale Gold Mining and the United Nations Sustainable Development Goals
By: Kristin Sippl
While much is known about voluntary sustainability standards' contributions to certain issues in certain sectors, less is known about their contributions to the realization of the United Nations Sustainable Development Goals (SDGs). This paper helps balance the... View Details
Keywords: Sustainability Standards; Gold; Certification; Eco-labeling; International Law; Extractive Industries; Fair Trade; United Nations; Sustainable Development; Environmental Sustainability; Standards; Adoption; Governance; Global Range; Luxury; Mining Industry
Sippl, Kristin. "Golden Opportunity? Voluntary Sustainability Standards for Artisanal Mining and the United Nations Sustainable Development Goals." Harvard Business School Working Paper, No. 19-024, September 2018. (Revised April 2019. Revise and Resubmit.)
- March 2022 (Revised August 2022)
- Case
Proximie: Using XR Technology to Create Borderless Operating Rooms
By: Ariel D. Stern and Alpana Thapar
In mid-January 2022, Nadine Hachach-Haram, founder and CEO of Proximie, was thinking about the company’s growth plans. Launched in 2016, Proximie was a platform that enabled clinicians, proctors, and medical device company personnel to be virtually present in operating... View Details
Keywords: Growth and Development Strategy; Technological Innovation; Partners and Partnerships; Strategic Planning; Health Care and Treatment; Analytics and Data Science; Digital Platforms; Health Industry; Lebanon; United Kingdom; United States
Stern, Ariel D., and Alpana Thapar. "Proximie: Using XR Technology to Create Borderless Operating Rooms." Harvard Business School Case 622-082, March 2022. (Revised August 2022.)
- July 2010 (Revised March 2013)
- Case
Heidrick & Struggles and Standard Chartered Bank: Managing Global Key Accounts
By: Robert G. Eccles and Kerry Herman
Daren Kemp, a partner at leadership consultancy and executive search firm Heidrick & Struggles, is responsible for the firm's relationship with Standard Chartered Bank (Standard Chartered). Standard Chartered is one of 94 companies in Heidrick's strategic partners... View Details
Keywords: Customer Relationship Management; Service Delivery; Partners and Partnerships; Business Strategy; Consulting Industry; Employment Industry
Eccles, Robert G., and Kerry Herman. "Heidrick & Struggles and Standard Chartered Bank: Managing Global Key Accounts." Harvard Business School Case 411-011, July 2010. (Revised March 2013.)
- 2025
- Working Paper
Managing Remote Work Quality: Evidence from Auditing Management Systems Standards
By: Ashley Palmarozzo, Michael W. Toffel and Melissa Ouellet
Remote work has become more common, providing operational flexibility and productivity benefits, but questions remain about whether and how it affects work quality. We investigate the quality effects of remote work in a context in which remote work separates workers... View Details
Keywords: Audit; Auditing; Remote Work; Compliance; Assessment; Environment; Management Systems; Quality Management; Quality Management System; Quality; Operations; Supply Chain Management; Environmental Management; Safety
Palmarozzo, Ashley, Michael W. Toffel, and Melissa Ouellet. "Managing Remote Work Quality: Evidence from Auditing Management Systems Standards." Harvard Business School Working Paper, No. 24-002, July 2023. (Revised February 2025.)
- Article
Operational Efficiency and Effective Management in the Catheterization Laboratory
By: Grant W. Reed, Michael L. Tushman and Samir R. Kapadia
Operational efficiency is a core business principle in which organizations strive to deliver high-quality goods or services in a cost-effective manner. This concept has become increasingly relevant to cardiac catheterization laboratories, as insurers move away from... View Details
Keywords: Cath Lab; Catheterization Laboratory; Health Care and Treatment; Performance Efficiency; Management; Performance Productivity; Cost Management; Health Industry
Reed, Grant W., Michael L. Tushman, and Samir R. Kapadia. "Operational Efficiency and Effective Management in the Catheterization Laboratory." Journal of the American College of Cardiology 72, no. 20 (November 20, 2018): 2507–2517.