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-
All HBS Web
(3,562)
- People (9)
- News (569)
- Research (2,351)
- Events (14)
- Multimedia (17)
- Faculty Publications (1,478)
- Web
Accounting & Management - Faculty & Research
Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students 2024 Working Paper Principles and Content for Downstream Emissions Disclosures By: Robert S....
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- 2006
- Article
The Competitive Advantage of Management Accounting
By: R. S. Kaplan
Kaplan, R. S. "The Competitive Advantage of Management Accounting." Journal of Management Accounting Research 18 (2006): 127–135.
- 1992
- Article
Management Information and Accounting Information: What Do Managers Want?
By: W. J. Bruns Jr. and S. M. McKinnon
Bruns, W. J., Jr., and S. M. McKinnon. "Management Information and Accounting Information: What Do Managers Want?" Advances in Management Accounting 1 (1992): 55–80.
- January 1987
- Article
The Rise and Fall of Management Accounting
By: Robert S. Kaplan
Kaplan, Robert S. "The Rise and Fall of Management Accounting." Management Accounting (January 1987): 22–30.
- Web
Accounting & Management Curriculum - Faculty & Research
Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students MBA Required Curriculum (FIRST YEAR) Financial Reporting and Control (FRC) Recognizing that View Details
- Web
Accounting & Management Faculty - Faculty & Research
Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students Unit Head Eugene F. Soltes McLean Family Professor of Business AdministrationUnit Head, View Details
- 1974
- Chapter
Management Accounting in Hospitals: A Case Study
By: Robert S. Kaplan
Kaplan, Robert S. "Management Accounting in Hospitals: A Case Study." In Accounting for Social Goals: Budgeting and Analysis of Nonmarket Projects, edited by J. L. Livingstone and S. Gunn, 131–148. New York: Harper & Row, 1974.
- August 1980 (Revised June 1985)
- Background Note
Management Accounting, Part II: Manufacturing Cost Accounting Systems
Dearden, John. "Management Accounting, Part II: Manufacturing Cost Accounting Systems." Harvard Business School Background Note 181-028, August 1980. (Revised June 1985.)
- 1987
- Book
Relevance Lost: The Rise and Fall of Management Accounting
By: Robert S. Kaplan and H. Thomas Johnson
Kaplan, Robert S., and H. Thomas Johnson. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987.
- Web
Accounting & Management Doctoral Students - Faculty & Research
Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students Yaxuan Chen Ji Ho Kim Botir Kobilov Yiwei Li Trang Nguyen Konstantin Pavlenkov Ria Sen Terrence...
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- 1999
- Other Unpublished Work
Demand for and use of Global Account Management
- 1986
- Article
The Role for Empirical Research in Management Accounting
By: Robert S. Kaplan
Kaplan, Robert S. "The Role for Empirical Research in Management Accounting." Accounting, Organizations and Society 11, nos. 4-5 (1986): 429–452.
- Web
Accounting & Management Awards & Honors - Faculty & Research
Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students 2023 Susanna Gallani: Received a 2023 Outstanding Reviewer Award at the Annual Meeting of the...
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- September/December 1994
- Article
Management Accounting (1984-1994): Development of New Practice and Theory
By: Robert S. Kaplan
Kaplan, Robert S. "Management Accounting (1984-1994): Development of New Practice and Theory." Management Accounting Research 5, nos. 3-4 (September/December 1994): 247–260.
- April 2004 (Revised September 2007)
- Case
Accounting Fraud at WorldCom
By: Robert S. Kaplan and David Kiron
The principal players in WorldCom's accounting fraud included CFO Scott Sullivan, the General Accounting and Internal Audit departments, external auditor Arthur Andersen, and the board of directors. The case provides sufficient detail to allow for a full discussion of...
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Keywords:
Governance Controls;
Governing and Advisory Boards;
Crime and Corruption;
Ethics;
Financial Reporting;
Organizational Culture;
Corporate Governance;
Accounting Audits
Kaplan, Robert S., and David Kiron. "Accounting Fraud at WorldCom." Harvard Business School Case 104-071, April 2004. (Revised September 2007.)
- 2000
- Article
The Consequences of Customization on the Use of Management Accounting Systems
By: J. Bouwens and Margaret A. Abernethy
The understanding of the antecedent conditions influencing the design of management accounting systems (MASs) is very limited. In recent years, significant research attention has been devoted to understanding how different strategic priorities influence these systems....
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Bouwens, J., and Margaret A. Abernethy. "The Consequences of Customization on the Use of Management Accounting Systems." Accounting, Organizations and Society 25, no. 3 (April 2000): 221–241.
- 1977
- Book
Management Accounting and Control of Data Processing
By: R. L. Nolan
Nolan, R. L. Management Accounting and Control of Data Processing. NY: National Association of Accountants, 1977.
- Web
Impact-Weighted Accounts
decision making primarily measure inputs and activities (i.e. policies, management systems, disclosures, investments) rather than outcomes and impacts on their stakeholders.[4] Our aim is that investors labeling their products as ESG use...
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