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All HBS Web
(7,382)
- Faculty Publications (1,831)
- March 1991
- Article
The Role of Audits and Audit Quality in Valuing New Issues
By: S. Datar, G. A. Feltham and J. S. Hughes
Datar, S., G. A. Feltham, and J. S. Hughes. "The Role of Audits and Audit Quality in Valuing New Issues." Journal of Accounting & Economics 14, no. 1 (March 1991): 3–49.
- February 1991
- Case
Burlington Northern: The ARES Decision (B)
By: Julie H. Hertenstein and Robert S. Kaplan
The ARES team formally proposes that Burlington Northern implement the ARES system. The project meets resistance. In light of financial restructuring and high level of debt, executives wonder whether the company can afford ARES. Weak links during the ARES development...
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Keywords:
Accounting Audits;
Restructuring;
Cost vs Benefits;
Decision Choices and Conditions;
Borrowing and Debt;
Capital Budgeting;
Projects;
Technology Adoption;
Service Industry
Hertenstein, Julie H., and Robert S. Kaplan. "Burlington Northern: The ARES Decision (B)." Harvard Business School Case 191-123, February 1991.
- February 1991 (Revised May 2016)
- Background Note
Note on Organizational Structure
By: Ethan Bernstein and Nitin Nohria
Provides the reader with a basic understanding of organizational structure. The first section outlines some of the key tools and criteria that must be taken into account in designing organizational structures. In the second section, some archetypal forms of...
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Keywords:
Organizational Structure
Bernstein, Ethan, and Nitin Nohria. "Note on Organizational Structure." Harvard Business School Background Note 491-083, February 1991. (Revised May 2016.)
- February 1991 (Revised June 1991)
- Case
Raymond Jackson (A)
By: Jay W. Lorsch
Professor Jackson is offered a spot on the slate of directors that Harold Simmons, Lockheed's largest shareholder, has nominated for Lockheed's board to oppose the slate nominated by Lockheed in the Spring, 1990 elections. Jackson must decide whether to join Simmons'...
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Keywords:
Business and Shareholder Relations;
Corporate Governance;
Decisions;
Voting;
Governing and Advisory Boards;
Alliances
Lorsch, Jay W. "Raymond Jackson (A)." Harvard Business School Case 491-025, February 1991. (Revised June 1991.)
- February 1991
- Background Note
Note on Sealed Bid Auctions
By: David E. Bell
Describes a simple approach to determining an appropriate bid for a sealed bid auction.
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Keywords:
History;
Management Style;
Financial Management;
Consumer Behavior;
Accounting;
Bids and Bidding;
Decisions;
Market Transactions;
Decision Choices and Conditions;
Competitive Strategy;
Negotiation Style;
Auctions
Bell, David E. "Note on Sealed Bid Auctions." Harvard Business School Background Note 191-140, February 1991.
- January 1991 (Revised March 2010)
- Case
Westchester Distributing, Inc. (A)
By: Robert L. Simons and Robert Boxwell
Focuses on the three-way interaction among internal controls, employee behavior, and incentives. Salesmen are illegally providing kickbacks to customers of this beer-distribution firm. In turn, salesmen are reimbursing themselves by filing fraudulent expense reports....
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Keywords:
Financial Reporting;
Crime and Corruption;
Corporate Governance;
Governance Controls;
Salesforce Management;
Behavior;
Motivation and Incentives;
Distribution Industry;
Food and Beverage Industry
Simons, Robert L., and Robert Boxwell. "Westchester Distributing, Inc. (A)." Harvard Business School Case 191-118, January 1991. (Revised March 2010.)
- January 1991
- Teaching Note
MCI Communications Corp.: National Accounts Program, Teaching Note
Keywords:
Telecommunications Industry
- 1991
- Article
How Management Bonus Plans Affect Reported Earnings
By: Paul M. Healy
Healy, Paul M. "How Management Bonus Plans Affect Reported Earnings." CPE Program Lesson 90-11. Accounting Today (1991).
- October 1990 (Revised January 1992)
- Case
Marriott Corp.: The Internal Audit Function
By: Robert L. Simons
Simons, Robert L. "Marriott Corp.: The Internal Audit Function." Harvard Business School Case 191-007, October 1990. (Revised January 1992.)
- Article
Contribution Margin Analysis: No Longer Relevant/Strategic Cost Management: The New Paradigm
By: Robert S. Kaplan
Kaplan, Robert S. "Contribution Margin Analysis: No Longer Relevant/Strategic Cost Management: The New Paradigm." Journal of Management Accounting Research 2 (Fall 1990): 2–15.
- July 1990 (Revised October 1997)
- Case
Siemens Electric Motor Works (A) (Abridged)
By: Robert S. Kaplan
Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made...
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Keywords:
Activity Based Costing and Management;
Cost Accounting;
Cost;
Adoption;
Cost vs Benefits;
Management Analysis, Tools, and Techniques;
Production;
Business Strategy;
Electronics Industry;
Manufacturing Industry
Kaplan, Robert S. "Siemens Electric Motor Works (A) (Abridged)." Harvard Business School Case 191-006, July 1990. (Revised October 1997.)
- July 1990
- Article
A Perspective on Negotiation Research in Accounting and Auditing
By: J. K. Murnighan and M. H. Bazerman
Murnighan, J. K., and M. H. Bazerman. "A Perspective on Negotiation Research in Accounting and Auditing." Accounting Review 65 (July 1990): 642–657.
- May 1990 (Revised September 1994)
- Background Note
Note on Financial Reporting Strategy and Analysis When Managers Have Proprietary Information
Provides a framework that helps explain these real-world observations about accounting and financial statement analysis. When managers have superior information on firms' strategies, and when investors suspect that managers have incentives not to fully disclose this...
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Palepu, Krishna G. "Note on Financial Reporting Strategy and Analysis When Managers Have Proprietary Information." Harvard Business School Background Note 190-188, May 1990. (Revised September 1994.)
- spring 1990
- Article
Earnings and Risk Changes Surrounding Primary Stock Offers
By: Paul M. Healy and Krishna G. Palepu
Healy, Paul M., and Krishna G. Palepu. "Earnings and Risk Changes Surrounding Primary Stock Offers." Journal of Accounting Research 28, no. 1 (spring 1990): 25–48.
- 1990
- Chapter
Limitations of Cost Accounting in Advanced Manufacturing Environments
By: Robert S. Kaplan
Kaplan, Robert S. "Limitations of Cost Accounting in Advanced Manufacturing Environments." In Measures for Manufacturing Excellence, edited by Robert S. Kaplan, 15–38. Boston: Harvard Business School Press, 1990.
- March 1990 (Revised June 1993)
- Case
Analog Devices, Inc.: The Half-Life System
By: Robert S. Kaplan
The company has committed to major improvements in quality, cost, and on-time delivery performance. Despite strong senior management support, however, the actual rate of improvement was disappointing until a new measurement philosophy was introduced. The new approach...
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Keywords:
Quality;
Performance Improvement;
Earnings Management;
Financial Reporting;
Organizational Change and Adaptation;
Performance Productivity;
Business or Company Management;
Cost Management;
Measurement and Metrics;
Management Teams;
Semiconductor Industry
Kaplan, Robert S. "Analog Devices, Inc.: The Half-Life System." Harvard Business School Case 190-061, March 1990. (Revised June 1993.)
- January 1990 (Revised March 1991)
- Case
American Red Cross Blood Services: Northeast Region
By: Robert L. Simons
Recounts the financial difficulties and management changes experienced by American Red Cross Blood Services: Northeast Region (NER) during the 1980s. After summarizing industry-wide changes in the collection, testing, and distribution of blood and blood products, the...
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Keywords:
Change Management;
Budgets and Budgeting;
Financial Management;
Restructuring;
Health;
SWOT Analysis;
Social Enterprise;
Marketplace Matching;
Management Style;
Organizational Culture;
Organizational Change and Adaptation;
Medical Devices and Supplies Industry;
Health Industry;
North and Central America
Simons, Robert L. "American Red Cross Blood Services: Northeast Region." Harvard Business School Case 190-078, January 1990. (Revised March 1991.)
- January 1990
- Article
Economic Sufficiency and Statistical Sufficiency in Accounting Aggregation
By: A. Amershi, R. Banker and S. Datar
Amershi, A., R. Banker, and S. Datar. "Economic Sufficiency and Statistical Sufficiency in Accounting Aggregation." Accounting Review 65, no. 1 (January 1990): 113–130.
- January 1990
- Article
Effectiveness of Accounting-Based Dividend Covenants
By: Paul M. Healy and Krishna G. Palepu
Healy, Paul M., and Krishna G. Palepu. "Effectiveness of Accounting-Based Dividend Covenants." Journal of Accounting & Economics 12, nos. 1-3 (January 1990): 97–124.