Filter Results
:
(2,633)
Show Results For
-
All HBS Web
(2,633)
- People (7)
- News (299)
- Research (1,973)
- Events (3)
- Multimedia (7)
- Faculty Publications (1,384)
Show Results For
-
All HBS Web
(2,633)
- People (7)
- News (299)
- Research (1,973)
- Events (3)
- Multimedia (7)
- Faculty Publications (1,384)
- 16 Apr 2013
- Working Paper Summaries
The Auditing Oligopoly and Lobbying on Accounting Standards
- 12 Jun 2020
- News
Businesses Must Reclaim Prudent Accounting Principles
- May 1992 (Revised January 2000)
- Supplement
ABB: Accountability Times Two (A)
By: Robert L. Simons
Describes the complexity of setting and reconciling performance targets in a global, matrix company. The president of the Finnish industry and rail transport company has received targets from two bosses--his regional superior and his business area superior. Each has...
View Details
Simons, Robert L. "ABB: Accountability Times Two (A)." Harvard Business School Supplement 192-141, May 1992. (Revised January 2000.)
- June 2020 (Revised February 2021)
- Case
Accounting for Leases at American Airlines (A)
By: Jonas Heese, Gerardo Pérez Cavazos and Julia Kelley
In March 2020, as coronavirus reduced demand for air travel, an analyst was forecasting American Airlines’ (American’s) first quarter financial results. To develop a forecast, she needed to familiarize herself with Accounting Standards Update (ASU) 2016-02, “Leases...
View Details
Keywords:
Accounting;
Financial Reporting;
Financial Statements;
Finance;
Governance;
Corporate Accountability;
Corporate Governance;
Governing Rules, Regulations, and Reforms;
Governing and Advisory Boards;
Leasing;
Accounting Industry;
Accounting Industry;
North and Central America;
United States
Heese, Jonas, Gerardo Pérez Cavazos, and Julia Kelley. "Accounting for Leases at American Airlines (A)." Harvard Business School Case 120-069, June 2020. (Revised February 2021.)
- June 2005
- Teaching Note
Accounting Fraud at WorldCom (TN)
By: Robert S. Kaplan
Teaching Note to (9-104-071).
View Details
- October 1988 (Revised February 1990)
- Case
HCC Industries
Describes a corporation that switches its philosophy of budgeting from "stretch" targets to "minimum performance standard" targets. The change has implications for management incentives, compensation, and corporate planning. Early results suggest the concept was not...
View Details
Merchant, Kenneth A. "HCC Industries." Harvard Business School Case 189-096, October 1988. (Revised February 1990.)
- September 2010 (Revised September 2013)
- Case
Accounting for the iPhone at Apple Inc.
By: Francois Brochet, Krishna G. Palepu and Lauren Barley
Apple initially recognized revenue associated with its iPhone product using subscription accounting. However, in 2008, the company started providing non-GAAP supplemental numbers where substantially all of the revenue was recognized upfront. Market participants'...
View Details
Brochet, Francois, Krishna G. Palepu, and Lauren Barley. "Accounting for the iPhone at Apple Inc." Harvard Business School Case 111-003, September 2010. (Revised September 2013.)
- August 2018 (Revised April 2019)
- Case
Fair Value Accounting at Berkshire Hathaway Inc. (A)
By: Jonas Heese, Suraj Srinivasan, Francois Brochet and Christine Johnson
In May 2018, Berkshire Hathaway announced an unprecedented loss of more than $1 billion for the first quarter of 2018. Warren Buffett blamed this loss on the new accounting rules for equity securities which he criticized. In the case ‘Fair Value Accounting at Berkshire...
View Details
Keywords:
Equity Securities;
FASB;
Fair Value Accounting;
Governing Rules, Regulations, and Reforms;
Financial Services Industry
Heese, Jonas, Suraj Srinivasan, Francois Brochet, and Christine Johnson. "Fair Value Accounting at Berkshire Hathaway Inc. (A)." Harvard Business School Case 119-030, August 2018. (Revised April 2019.)
- 1976
- Chapter
Reflections on the State of Accounting Research and the Regulation of Accounting
By: Michael Jensen
Jensen, Michael. "Reflections on the State of Accounting Research and the Regulation of Accounting." In Conflicts and Compromises in Financial Reporting, edited by John C. Burton.Stanford Lectures in Accounting. Palo Alto, CA: Stanford Graduate School of Business, 1976.
- February 1992 (Revised January 1999)
- Background Note
Selected Profitability Data on U.S. Industries and Companies
Describes the importance of industry structure and competitive positioning to the profitability of U.S. corporations between 1981 and 1994. Cites recent research indicating that persistent industry differences and persistent competitor differences account for 19% and...
View Details
McGahan, Anita M. "Selected Profitability Data on U.S. Industries and Companies." Harvard Business School Background Note 792-066, February 1992. (Revised January 1999.)
- October 2008
- Case
The Talbots, Inc., and Subsidiaries: Accounting for Goodwill
By: William J. Bruns Jr.
In 2006, Talbots, Inc., a specialty women's retailer, purchased a competitor, J. Jill. The transaction created a large goodwill account along with accounts for trademarks and other intangible assets. Using prevailing accounting standards (Statement of Financial...
View Details
Keywords:
FASB;
Intangible Assets;
Standards;
Financial Statements;
Goodwill Accounting;
Apparel and Accessories Industry;
Apparel and Accessories Industry
Bruns, William J., Jr. "The Talbots, Inc., and Subsidiaries: Accounting for Goodwill." Harvard Business School Brief Case 083-254, October 2008.
- Article
The Influence of Ownership on Accounting Information Expenditures
This paper analyzes the association between ownership, top management incentives, and expenditures on accounting information. We argue that organizations with privately appointed boards of directors such as for-profit and non-governmental nonprofit organizations use...
View Details
Keywords:
Governance;
Motivation and Incentives;
Accounting;
Health Care and Treatment;
Ownership;
Health Industry
Eldenburg, Leslie, and Ranjani Krishnan. "The Influence of Ownership on Accounting Information Expenditures." Contemporary Accounting Research 25, no. 3 (Fall 2008).
- November 2023
- Supplement
Accounting Outages at Plug Power? (C)
By: Jonas Heese, Joseph Pacelli and James Barnett
Set in June 2023, the C case explores Plug Power’s recovery from its financial restatements, how it benefited from government subsidies, and new strategic alliances.
View Details
Keywords:
Environmental Accounting;
Financial Reporting;
Ethics;
Finance;
Management;
Social Enterprise;
Energy Industry;
Green Technology Industry;
United States;
Europe
Heese, Jonas, Joseph Pacelli, and James Barnett. "Accounting Outages at Plug Power? (C)." Harvard Business School Supplement 124-019, November 2023.
- April 2023 (Revised July 2023)
- Case
Fermenting Accounting Problems at Vermont Kombucha Corp.
By: Tatiana Sandino and Marshal Herrmann
Founded in 2005, Vermont Kombucha Corp. (V-Ko) was an early mover in the fledgling U.S. market for kombucha, a drink brewed for its health benefits. Early on, the company captured more than 90% of market share. Under the leadership of its founder and CEO, Joe Williams,...
View Details
Keywords:
Going Public;
Business Model;
Financial Reporting;
Ethics;
Corporate Governance;
Stock Shares;
Food and Beverage Industry
Sandino, Tatiana, and Marshal Herrmann. "Fermenting Accounting Problems at Vermont Kombucha Corp." Harvard Business School Case 123-064, April 2023. (Revised July 2023.)
- Web
Financial Accounting Online Course | HBS Online
This course is part of the Finance & Accounting track. Introduction to Financial Accounting Financial Accounting $1,750 Next 8-week session starts June 19th Apply In this View Details
- June 1999
- Background Note
Competition Between the Professions: Law Firms vs. Accounting Firms
By: Ashish Nanda
Discusses the emerging competition between law firms and accounting firms.
View Details
Nanda, Ashish. "Competition Between the Professions: Law Firms vs. Accounting Firms." Harvard Business School Background Note 899-301, June 1999.
- September 2011
- Case
Vibco Industrial Vibrators
By: Das Narayandas, Kerry Herman and Matthew Preble
Karl Wadensten, president of Vibco Vibrators, was deciding whether to grow his small company through a marketing push for one of two technologies that he believed could launch his company to the next level of sales, or if he should continue to grow his company through...
View Details
- May 1991 (Revised April 2008)
- Case
The Japanese Facsimile Industry in 1990
Japanese firms dominate the facsimile machine industry, accounting for more than 90% of worldwide sales. This case explores the reasons for this dominance.
View Details
Keywords:
Globalized Markets and Industries;
Industry Structures;
Business and Government Relations;
Competition;
Telecommunications Industry;
Japan
Enright, Michael J. "The Japanese Facsimile Industry in 1990." Harvard Business School Case 391-209, May 1991. (Revised April 2008.)
- Other Article
What Do We Know About Variance in Accounting Profitability?
By: Anita M. McGahan and Michael E. Porter
In this paper, we analyze the variance of accounting profitability among a broad cross-section of firms in the American economy from 1981 to 1994. The purpose of the analysis is to identify the importance of year, industry, corporate-parent, and business-specific...
View Details
McGahan, Anita M., and Michael E. Porter. "What Do We Know About Variance in Accounting Profitability?" Management Science 48, no. 7 (July 2002): 834–851.
- Article
Better Accounting Transforms Health Care Delivery
By: Robert S. Kaplan and Mary L. Witkowski
The paper describes the theory and preliminary results for an action research program that explores the implications from better measurements of health care outcomes and costs. After summarizing Porter's outcome taxonomy (Porter 2010), we illustrate how to use process...
View Details
Keywords:
Activity Based Costing and Management;
Research;
Health Care and Treatment;
Health Industry
Kaplan, Robert S., and Mary L. Witkowski. "Better Accounting Transforms Health Care Delivery." Accounting Horizons 28, no. 2 (June 2014): 365–383.