Accounting & Management
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- July 2025
- Case
Microsoft’s Performance Across Three CEOs
By: George SerafeimThis case traces Microsoft’s evolution from its founding through 2024. Students analyze how changes in operating segments both reflected and shaped Microsoft’s strategy, culture, and financial communication. The case provides rich quantitative exhibits (segment revenue, operating income, margins, cloud KPIs) and qualitative material (CEO commentary, analyst commentary) to let students practice financial‐statement analysis, link segment data to strategic inflection points, and evaluate leadership communication.
- July 2025
- Case
Microsoft’s Performance Across Three CEOs
By: George SerafeimThis case traces Microsoft’s evolution from its founding through 2024. Students analyze how changes in operating segments both reflected and shaped Microsoft’s strategy, culture, and financial communication. The case provides rich quantitative exhibits (segment revenue, operating income, margins, cloud KPIs) and qualitative material (CEO...
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- July 3, 2025
- Article
A New Framework for Reducing Healthcare Disparities
By: Susanna Gallani, Mary Lynch Witkowski, Lidia M. V. R. Moura and Katie SonnefeldtDespite decades of initiatives to address healthcare inequities in the U.S., disparities across race, gender, geography, and income remain stubbornly persistent. This article introduces the Strategic Fingerprint Framework for Health Equity, a practical, principle-based tool designed to help healthcare organizations tailor equity initiatives to the specific needs of their communities and capabilities. Developed through in-depth study of Boston Medical Center’s Health Equity Accelerator, the framework emphasizes four foundational principles—hyper-locality, community co-creation, condition-specificity, and internal consistency—and two operational pillars: data-driven decision-making and prioritization. Using BMC’s experience as an illustrative case, the article outlines six strategic choices healthcare leaders must make to translate intention into impact. Early results from BMC include eliminating racial disparities in urgent cesarean section response times and cutting diabetes-related inequities in half—demonstrating the framework’s promise as a guide to targeted, measurable, and sustainable equity improvement.
- July 3, 2025
- Article
A New Framework for Reducing Healthcare Disparities
By: Susanna Gallani, Mary Lynch Witkowski, Lidia M. V. R. Moura and Katie SonnefeldtDespite decades of initiatives to address healthcare inequities in the U.S., disparities across race, gender, geography, and income remain stubbornly persistent. This article introduces the Strategic Fingerprint Framework for Health Equity, a practical, principle-based tool designed to help healthcare organizations tailor equity initiatives to the...
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- July 2025
- Article
Digital Lending and Financial Well-Being: Through the Lens of Mobile Phone Data
By: AJ Chen, Omri Even-Tov, Jung Koo Kang and Regina Wittenberg-MoermanTo mitigate information asymmetry about borrowers in developing economies, digital lenders use machine-learning algorithms and nontraditional data from borrowers’ mobile devices. Consequently, digital lenders have managed to expand access to credit for millions of individuals lacking a prior credit history. However, short-term, high-interest digital loans have raised concerns about predatory lending practices. To examine how digital credit influences borrowers’ financial well-being, we use proprietary data from a digital lender in Kenya that randomly approves loan applications that would have otherwise been rejected based on the borrower’s credit profile. We find that access to digital credit improves borrowers’ financial well-being across various mobile-phone-based well-being measures, including monetary transactions and balances, mobility, and social networks as well as borrowers’ self-reported income and employment. We further show that this positive impact is more pronounced when borrowers have limited access to credit, take loans for business purposes, and obtain more credit.
- July 2025
- Article
Digital Lending and Financial Well-Being: Through the Lens of Mobile Phone Data
By: AJ Chen, Omri Even-Tov, Jung Koo Kang and Regina Wittenberg-MoermanTo mitigate information asymmetry about borrowers in developing economies, digital lenders use machine-learning algorithms and nontraditional data from borrowers’ mobile devices. Consequently, digital lenders have managed to expand access to credit for millions of individuals lacking a prior credit history. However, short-term, high-interest...
About the Unit
The Accounting & Management unit at Harvard Business School strives to be the worldwide leader in research, course development, and teaching on top managements' use of performance measurement systems to:
- Communicate with external investors to ensure that their firms' securities are fairly priced and that they are able to access capital,
- Measure and evaluate their firms' economic performance,
- Improve resource allocation and strategy implementation within their firms, and
- Build accountability for performance through effective external and internal governance.
Unit research, course development, and teaching fall into two broad areas: Financial Reporting and Analysis and Management Accounting. Our research helps scholars and educators understand current best practices for the design and use of performance measurement systems that help managers to build more effective, value-creating organizations. Our teaching materials enable us to bring the results of this research into the classroom, and to practice.
Recent Publications
Microsoft’s Performance Across Three CEOs
- July 2025 |
- Case |
- Faculty Research
Silicon Valley Bank: Gone in 36 Hours
- July 2025 |
- Teaching Note |
- Faculty Research
A New Framework for Reducing Healthcare Disparities
- July 3, 2025 |
- Article |
- Harvard Business Review Digital Articles
Digital Lending and Financial Well-Being: Through the Lens of Mobile Phone Data
- July 2025 |
- Article |
- Accounting Review
Redefining the Edge: Jahez’s Strategic Pivot in Saudi Arabia’s Food Delivery Battle
- June 2025 |
- Case |
- Faculty Research
Transforming a Titan (C)
- June 2025 |
- Supplement |
- Faculty Research
Transforming a Titan (B)
- June 2025 |
- Supplement |
- Faculty Research
Transforming a Titan (A)
- June 2025 |
- Case |
- Faculty Research
Harvard Business Publishing
Seminars & Conferences
There are no upcoming events.