Accounting & Management
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- June 2024
- Article
Enhancing Value and Well-Being: The Basket of Motivators Framework for Aligning Neurology Clinical Practices with Performance Outcomes
By: Peter N. Hadar, Susanna Gallani and Lidia MouraPhysician burnout, which is prevalent in neurology, has accelerated in recent years. While multifactorial, a major contributing factor to burnout is a payment model that rewards volume over quality, leaving physicians overburdened and unfulfilled. The aim of this review was to investigate ways of reducing burnout while improving quality-based outcomes in a value-based health care model.
- June 2024
- Article
Enhancing Value and Well-Being: The Basket of Motivators Framework for Aligning Neurology Clinical Practices with Performance Outcomes
By: Peter N. Hadar, Susanna Gallani and Lidia MouraPhysician burnout, which is prevalent in neurology, has accelerated in recent years. While multifactorial, a major contributing factor to burnout is a payment model that rewards volume over quality, leaving physicians overburdened and unfulfilled. The aim of this review was to investigate ways of reducing burnout while improving quality-based...
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- June 2024
- Article
The Monitoring Role of Social Media
By: Jonas Heese and Joseph PacelliIn this study, we examine whether social media activity can reduce corporate misconduct. We use the staggered introduction of 3G mobile broadband access across the United States to identify exogenous increases in social media activity and test whether access to 3G reduces misconduct. We find that facilities reduce violations by 1.8% and penalties by 13% following the introduction of 3G in a local area. To validate social media activity as the underlying mechanism, we show that 3G access results in sharp increases in Tweet volume and that facilities located in areas with high Tweet volume engage in less misconduct. The effect of 3G access on misconduct is stronger for facilities of more visible firms and concentrated in non-financial violations, such as those involving unsafe workplace conditions and inappropriate treatment of employees and customers. Overall, our results demonstrate that social media plays an important role in monitoring corporate misconduct.
- June 2024
- Article
The Monitoring Role of Social Media
By: Jonas Heese and Joseph PacelliIn this study, we examine whether social media activity can reduce corporate misconduct. We use the staggered introduction of 3G mobile broadband access across the United States to identify exogenous increases in social media activity and test whether access to 3G reduces misconduct. We find that facilities reduce violations by 1.8% and penalties...
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- June 2024
- Article
Going Digital: Implications for Firm Value and Performance
By: Wilbur Chen and Suraj SrinivasanWe examine firm value and performance implications of the growing trend of non-technology companies engaging in digital transformation. We measure digital activities in firms based on the disclosure of digital words in the business description section of 10-Ks. Digital activities are associated with a market-to-book ratio 8–26% higher than industry peers, and only 25% of the differences in market-to-book is explained by accounting capitalization restrictions. To control for selection bias, we implement lagged dependent variable and IV regressions, and we find that our market-to-book findings are robust to these specifications. Portfolios formed on digital activity disclosure earn a DGTW-adjusted return of 30% over a 3-year horizon and a monthly alpha of 44-basis-points. We only find weak evidence of near-term, positive improvements in fundamental performance, with evidence of productivity increases, but declines in sales growth conditional on digital activities.
- June 2024
- Article
Going Digital: Implications for Firm Value and Performance
By: Wilbur Chen and Suraj SrinivasanWe examine firm value and performance implications of the growing trend of non-technology companies engaging in digital transformation. We measure digital activities in firms based on the disclosure of digital words in the business description section of 10-Ks. Digital activities are associated with a market-to-book ratio 8–26% higher than...
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
Enhancing Value and Well-Being: The Basket of Motivators Framework for Aligning Neurology Clinical Practices with Performance Outcomes
- June 2024 |
- Article |
- Neurology: Clinical Practice
The Monitoring Role of Social Media
- June 2024 |
- Article |
- Review of Accounting Studies
Going Digital: Implications for Firm Value and Performance
- June 2024 |
- Article |
- Review of Accounting Studies
Crash Tutorial on Cash Flow Statements for MBA Students
- May 2024 |
- Tutorial |
- Faculty Research
GameStop: Social Media Finds a Cheat Code (B)
- May 2024 |
- Supplement |
- Faculty Research
Harvard University and Urban Mining Industries: Decarbonizing the Supply Chain - Instructor Version
- May 2024 |
- Supplement |
- Faculty Research
Harvard University and Urban Mining Industries: Decarbonizing the Supply Chain - Student Version
- May 2024 |
- Supplement |
- Faculty Research
Accounting Red Flags or Red Herrings at Catalent? – Instructor Template
- May 2024 |
- Supplement |
- Faculty Research
Harvard Business Publishing
Seminars & Conferences
There are no upcoming events.