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Show Results For
-
All HBS Web
(7,229)
- People (11)
- News (1,968)
- Research (4,285)
- Events (31)
- Multimedia (200)
- Faculty Publications (3,240)
- October 1989
- Background Note
Managing Major Accounts
Written as an introduction to a module in the second-year MBA course, Marketing Implementation. Discusses issues encountered in the selling and management of major accounts. The topics covered include: 1) reasons for the increasing importance of major account...
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Keywords:
Accounting Audits;
Marketing;
Marketing Strategy;
Consumer Behavior;
Market Participation;
Relationships;
Salesforce Management
Cespedes, Frank V. "Managing Major Accounts." Harvard Business School Background Note 590-046, October 1989.
- December 1999 (Revised December 2010)
- Background Note
Accounting for Income Taxes
By: David F. Hawkins
Accounting for Income taxes under US-GAAP and IFRS. Analysis of income tax information in financial statements.
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Hawkins, David F. "Accounting for Income Taxes." Harvard Business School Background Note 100-035, December 1999. (Revised December 2010.)
- 9 AM – 9 AM EDT, 09 Oct 2018
HBX Financial Accounting
Learn how managers, Wall Street analysts, and entrepreneurs use an understanding of accounting to unlock critical insights from financial statements and drive strategic decision making. Program Dates: October 9, 2018 - December 6, 2018
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- September 1959 (Revised January 1987)
- Case
Bill French, Accountant
Break-even point analysis: incorporation of anticipated changes in accounting analysis.
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Keywords:
Accounting
Harlan, Neil E. "Bill French, Accountant." Harvard Business School Case 104-039, September 1959. (Revised January 1987.)
- December 1999 (Revised November 2010)
- Background Note
Inflation Accounting and Analysis
By: David F. Hawkins
Describes alternative approaches to accounting for business activities during periods of inflation. Presents hints and techniques for analyzing financial statements during inflationary periods. A rewritten version of an earlier note.
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Hawkins, David F. "Inflation Accounting and Analysis." Harvard Business School Background Note 100-063, December 1999. (Revised November 2010.)
- June 2021 (Revised February 2023)
- Case
MicroStrategy: Accounting for Cryptocurrency
By: Jonas Heese and Annelena Lobb
On February 15, 2021, Alina Moss, an analyst who covered the technology company MicroStrategy, pondered a rise in MicroStrategy’s share price. Moss had dialed into the company earnings call. When it ended, Moss had more questions than answers. MicroStrategy had...
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Keywords:
Cryptocurrency;
Share Price;
Electronic Commerce;
Intangible Assets;
Assets;
Accounting;
Financial Statements;
Financial Management;
Financial Reporting;
Analytics and Data Science;
E-commerce
Heese, Jonas, and Annelena Lobb. "MicroStrategy: Accounting for Cryptocurrency." Harvard Business School Case 121-066, June 2021. (Revised February 2023.)
- June 2005
- Tutorial
Prematriculation Financial Accounting Tutorial/Module
By: David F. Hawkins, Paul M. Healy and Ratna G. Sarkar
The Financial Accounting course is an introduction to the fundamental concepts of financial accounting in a management context. The course describes the business activities for Global Grocer, a small retail franchise specializing in gourmet foods and specialty kitchen...
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- 9 AM – 10 AM EDT, 20 Mar 2019
- HBS Online
HBS Online Financial Accounting
Learn how managers, Wall Street analysts, and entrepreneurs use an understanding of accounting to unlock critical insights from financial statements and drive strategic decision making.
Program Dates: March 20, 2019 - May 15, 2019
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- February 2005 (Revised December 2012)
- Background Note
Assessing Accounting Risk
By: David F. Hawkins
Describes a framework that financial analysts can use to assess the likelihood of accounting misstatements in financial statements.
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Hawkins, David F. "Assessing Accounting Risk." Harvard Business School Background Note 105-054, February 2005. (Revised December 2012.)
- 2024
- Working Paper
Employer-Based Short-Term Savings Accounts
By: Sarah Holmes Berk, John Beshears, Jay Garg, James J. Choi and David Laibson
We study the introduction of a choice architecture design intended to increase short-term savings among employees at five U.K. firms. Employees were offered the opportunity to opt into a payroll deduction program that auto-deposits funds from each paycheck into a...
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Berk, Sarah Holmes, John Beshears, Jay Garg, James J. Choi, and David Laibson. "Employer-Based Short-Term Savings Accounts." NBER Working Paper Series, No. 32074, January 2024.
- June 2005 (Revised September 2005)
- Case
Accounting at MacCloud Winery
By: David F. Hawkins, Robert S. Kaplan and Gregory S. Miller
Uses a fictional new winery to introduce accounting concepts and practices such as assets, liabilities, expenses, the matching principle, and contingent activities. Designed to approach the subject at a conceptual level, allowing class discussion to focus on the...
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Hawkins, David F., Robert S. Kaplan, and Gregory S. Miller. "Accounting at MacCloud Winery." Harvard Business School Case 105-081, June 2005. (Revised September 2005.)
- 01 Jan 2007
- News
Accounting Hall of Fame
- May 2005 (Revised May 2006)
- Background Note
Accounting for Asset-Backed Securitization
Introduces the basic concept of asset securitization and the accounting for these transactions.
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Miller, Gregory S., and Jacob Cohen. "Accounting for Asset-Backed Securitization." Harvard Business School Background Note 105-077, May 2005. (Revised May 2006.)
- October 2008 (Revised August 2009)
- Case
Subprime Crisis and Fair-Value Accounting
This case examines the challenges in implementing fair value accounting for mortgage instruments, the role of accounting in the sub-prime crisis, and proposals for revising accounting standards given the crisis.
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Healy, Paul M., Krishna G. Palepu, and George Serafeim. "Subprime Crisis and Fair-Value Accounting." Harvard Business School Case 109-031, October 2008. (Revised August 2009.)
- July 2005 (Revised September 2020)
- Case
The U.S. Current Account Deficit
By: Laura Alfaro, Rafael Di Tella, Ingrid Vogel, Renee Kim, Sarah Jeong, Matthew Johnson and Jonathan Schlefer
Investors and policymakers throughout the world were confronted with the risk of painful economic consequences arising from the large U.S. current account deficit. In 2007, the U.S. current account deficit was $731 billion, equivalent to 5.3% of GDP. The implications...
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Keywords:
World Economy;
Macroeconomics;
Borrowing and Debt;
Currency;
Foreign Direct Investment;
Business and Government Relations;
United States
Alfaro, Laura, Rafael Di Tella, Ingrid Vogel, Renee Kim, Sarah Jeong, Matthew Johnson, and Jonathan Schlefer. "The U.S. Current Account Deficit." Harvard Business School Case 706-002, July 2005. (Revised September 2020.)
- 12 Feb 2015
- Working Paper Summaries
Auditor Lobbying on Accounting Standards
- January 2008 (Revised May 2013)
- Background Note
Accounting for Interest Rate Derivatives
Explains the accounting for interest rate derivatives under Statement of Financial Accounting Standards 133.
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Kimbrough, Michael D., and Nicole Thorne Jenkins. "Accounting for Interest Rate Derivatives." Harvard Business School Background Note 108-061, January 2008. (Revised May 2013.)
- April 1980
- Case
Dilemma of an Accountant
Daniel Potter receives a boost in his young career as a CPA by being specially placed on a particularly important assignment. He and his boss, who is known both for his accounting acumen and his autocratic manner, come into direct conflict over the evaluation and...
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Matthews, John B., Jr., and Laura L. Nash. "Dilemma of an Accountant." Harvard Business School Case 380-185, April 1980.
- May 2014 (Revised January 2015)
- Case
The Sustainability Accounting Standards Board
By: Julie Battilana and Michael Norris
In 2014, as the Sustainability Accounting Standards Board (SASB) has just brought former New York City Mayor Michael Bloomberg on as chairman of the board, Jean Rogers, founder and CEO struggles with how best to ensure the nonprofit's financial sustainability while...
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Keywords:
Sustainability;
Sustainability Reporting;
Reporting;
Environmental Sustainability;
Accounting;
Accounting Industry;
United States
Battilana, Julie, and Michael Norris. "The Sustainability Accounting Standards Board." Harvard Business School Case 414-078, May 2014. (Revised January 2015.)
- 12 May 2008
- Research & Ideas
Accounting Information as Political Currency
potentially controversial business activities—outsourcing, for example—understate their earnings if it might boost a candidate's chances of election. The research by HBS professor Karthik Ramanna and a colleague from MIT, Professor Sugata Roychowdhury, suggests that...
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Keywords:
by Martha Lagace