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Show Results For
-
All HBS Web
(1,297)
- People (4)
- News (234)
- Research (737)
- Events (2)
- Multimedia (7)
- Faculty Publications (245)
- Research Summary
The Origins, Current State, and Future of Capitalism
Starting with the dawn of market capitalism in Renaissance Italy, Professor Reinert works at the intersection of economic ideas, policies, and practices in history, particularly as seen through the lens of national strategies in international competition. He seeks to...
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Taking Gender Into Account
We conceptualize leadership development as identity work and show how subtle forms of gender bias in the culture and in organizations interfere with the identity work of women leaders. Based on this insight, we revisit traditional approaches to standard leadership... View Details
- August 2012 (Revised June 2017)
- Case
Australia: Commodities and Competitiveness
By: Richard H.K. Vietor and Laura Alfaro
For the past few decades, Australia has dealt with the benefits and costs of repeated mining booms—inflation, a housing bubble, a current account deficit and growing dependence on China. Between 1996 and 2007, however, Australia had most of these issues under control...
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Keywords:
Commodities;
Competitiveness;
Carbon Tax;
Environment;
Capital Flows;
Current Account;
Mining;
Economy;
Problems and Challenges;
Australia
Vietor, Richard H.K., and Laura Alfaro. "Australia: Commodities, Competitiveness, Climate and China." Harvard Business School Case 720-028, August 2012. (Revised June 2017.)
- 2012
- Working Paper
A Framework for Research on Corporate Accountability Reporting
By: Karthik Ramanna
This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective,...
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Keywords:
Integrated Corporate Reporting;
For-Profit Firms;
Framework;
Corporate Accountability;
Corporate Governance;
Corporate Social Responsibility and Impact;
Research;
Environmental Sustainability;
Social Issues
Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Harvard Business School Working Paper, No. 12-021, September 2011. (Revised July 2012, October 2012.)
- Article
Tread Lightly Through These Accounting Minefields
By: H. David Sherman and S. David Young
In the current economic climate, there is tremendous pressure—and personal incentive for managers—to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC,...
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Sherman, H. David, and S. David Young. "Tread Lightly Through These Accounting Minefields." Harvard Business Review 79, no. 7 (July–August 2001): 129–135.
- October 2023
- Case
Social Finance: Driving Accountability
By: Robin Greenwood, Richard S. Ruback and Robert Ialenti
Social Finance is a Boston-based nonprofit that works at the intersection of finance and policy. It raises, allocates, and manages capital to fund projects in the areas of education, early childhood development, criminal justice, and health. The case explores how...
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Greenwood, Robin, Richard S. Ruback, and Robert Ialenti. "Social Finance: Driving Accountability." Harvard Business School Case 224-043, October 2023.
- Article
A Framework for Research on Corporate Accountability Reporting
By: Karthik Ramanna
This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective,...
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Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Accounting Horizons 27, no. 2 (June 2013): 409–432.
- May 2011 (Revised August 2011)
- Background Note
Accounting for Loss Contingencies: FASB/IASB Proposals
By: David F. Hawkins
Technical note describing current FASB and IASB loss contingency standards and FASB and IASB proposals to change these standards.
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Keywords:
Accounting
- 01 Aug 2016
- Research & Ideas
Retail Execs Underplay Current Performance to Investors--but Why?
current quarter. But are they painting an accurate picture of a company’s current performance? The researchers discovered something they didn’t expect: When a strong showing seemed to be under way for a...
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- 2009
- Article
Placing the Normative Logics of Accountability in 'Thick' Perspective
By: Alnoor Ebrahim
This article provides a critical reflection on the heavily normative nature of current accountability debates. In particular, it explores three streams of normative discourse on nonprofit accountability: improving board governance, improving performance-based...
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Keywords:
Fair Value Accounting;
Accounting;
Governance;
Performance Evaluation;
Governing Rules, Regulations, and Reforms;
Goals and Objectives;
Management Practices and Processes;
Power and Influence;
Social and Collaborative Networks;
Organizational Structure;
Relationships;
Accounting Industry
Ebrahim, Alnoor. "Placing the Normative Logics of Accountability in 'Thick' Perspective." American Behavioral Scientist 52, no. 6 (2009): 885–904.
- 28 Sep 2009
- Research & Ideas
Improving Accountability at the World Bank
supporters note a number of reforms over the past two decades, including a current review of the Bank's information disclosure policy, and a series of "safeguards" on sensitive issues such as environmental impacts and effects on...
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Keywords:
by Alnoor Ebrahim
- Web
Accounting & Management - Doctoral
forecast quality. Program Requirements Profiles Yiwei LiAccounting & Management Elliot TobinAccounting & Management “I’m constantly inspired to look into new research angles by the brilliant people I run into on campus every day.” Patrick Ferguson 2021 Graduate, View Details
- Web
3.1 Student Accounts - MBA
start. Current year financial aid may not be used to pay prior year charges. Similarly, students may not register for the spring semester if they have a prior balance on their Student Account. Students will receive notifications of bills...
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- 2023
- Working Paper
Accounting for Carbon Offsets – Establishing the Foundation for Carbon-Trading Markets
By: Robert S. Kaplan, Karthik Ramanna and Marc Roston
Tackling climate change requires reductions in current and future greenhouse gas (GHG) emissions as well as the removal of existing GHG from the atmosphere. Carbon-offset producers purport to provide such removals. But poor measurement practices and inadequate controls...
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Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Accounting for Carbon Offsets – Establishing the Foundation for Carbon-Trading Markets." Harvard Business School Working Paper, No. 23-050, February 2023.
- 2007
- Working Paper
Accountability in Complex Organizations: World Bank Responses to Civil Society
By: Alnoor Ebrahim and Steve Herz
Civil society actors have been pushing for greater accountability of the World Bank for at least three decades. This paper outlines the range of accountability mechanisms currently in place at the World Bank along four basic levels: (1) staff, (2) project, (3) policy,...
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Keywords:
Corporate Accountability;
Corporate Governance;
Governing and Advisory Boards;
Compensation and Benefits;
Business and Community Relations;
Social Enterprise;
Motivation and Incentives
Ebrahim, Alnoor, and Steve Herz. "Accountability in Complex Organizations: World Bank Responses to Civil Society." Harvard Business School Working Paper, No. 08-027, October 2007.
- 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
- 14 Nov 2007
- Working Paper Summaries
Accountability in Complex Organizations: World Bank Responses to Civil Society
Keywords:
by Alnoor S. Ebrahim & Steve Herz
- February 2013
- Teaching Note
Australia: Commodities and Competitiveness (TN)
By: Laura Alfaro, Richard H.K. Vietor and Hilary White
For the past few decades, Australia has dealt with the benefits and costs of repeated mining booms—inflation, a housing bubble, a current account deficit and growing dependence on China. Between 1996 and 2007, however, Australia had most of these issues under control...
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- Web
Accounting & Management - Faculty & Research
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...
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- March 2013
- Article
Why 'Fair Value' Is the Rule: How a Controversial Accounting Approach Gained Support
By: Karthik Ramanna
For the past two decades, fair-value accounting—the practice of measuring assets and liabilities at estimates of their current values—has been on the ascent. This marks a major departure from the centuries-old tradition of keeping books at historical cost. It also has...
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Keywords:
Fair Value;
FASB;
Finance;
Politics;
Financial History;
Accounting;
Fair Value Accounting;
Financial Reporting;
Accounting Industry;
Accounting Industry;
United States
Ramanna, Karthik. "Why 'Fair Value' Is the Rule: How a Controversial Accounting Approach Gained Support." Harvard Business Review 91, no. 3 (March 2013).