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Faculty
Robert C. Merton
Robert C. Merton is the School of Management Distinguished Professor of Finance at the MIT Sloan School of Management.Merton is University Professor Emeritus at Harvard University and was the George Fisher Baker Professor of Business Administration (1988–98) and the John and Natty McArthur University Professor (1998–2010) at Harvard Business School. After receiving a PhD in economics from MIT in...
Faculty
Robert S. Huckman
Robert Huckman is the Albert J. Weatherhead III Professor of Business Administration at Harvard Business School, the Howard Cox Faculty Chair of the HBS Healthcare Initiative, and the Unit Head for Technology and Operations Management. He currently teaches the required MBA course, Technology and Operations Management, and has previously taught several elective MBA courses, including Transforming...
Faculty
Robert S. Kaplan
Robert S. Kaplan is Senior Fellow and Marvin Bower Professor of Leadership Development, Emeritus at the Harvard Business School. He joined the HBS faculty in 1984 after spending 16 years on the faculty of the business school at Carnegie-Mellon University, where he served as Dean from 1977 to 1983. Kaplan has co-developed both activity-based costing (ABC) and the Balanced Scorecard (BSC), widely...
Faculty
Robert H. Hayes
Robert Hayes is the Philip Caldwell Professor of Business Administration, Emeritus, at the Harvard Business School. Prior to his appointment to the Harvard Faculty in 1966, he worked for I.B.M. and McKinsey & Company. He received his Ph.D. degree in 1966 from Stanford University.He has published widely, including seven co-authored books. One of these, Restoring our Competitive Edge: Competing...
Faculty
Robert J. Dolan
Robert J. Dolan is the Baker Foundation Professor at Harvard Business School. He received his Ph.D. from the University of Rochester and began his academic career in 1976 as a faculty member at the Graduate School of Business of the University of Chicago. He joined the Harvard Business School faculty in 1980 and became the Edward W. Carter Professor of Business Administration. He served as the...
Faculty
Robert Simons
Robert Simons is a Baker Foundation Professor at Harvard Business School. For over 35 years, Simons has taught accounting, management control, and strategy execution courses in both the Harvard MBA and Executive Education Programs. For 2023/24, he is teaching a second-year MBA course titled “Changing the World” which analyzes the life choices of influential leaders. He also co-chairs (with...
Faculty
Robert F. White
Bob White is a Senior Lecturer in the Entrepreneurial Management Unit at the Harvard Business School where he teaches courses in the MBA program (Required and Elective curricula) and the Executive Education program. Courses taught include Entrepreneurial Finance, Starting a Private Investment Firm, Road to the White House, Elections and Campaigns, and Field Global Immersion. Bob was one of the...
- April 2024
- Teaching Note
Harvard University and Urban Mining Industries: Decarbonizing the Supply Chain
By: Shirley Lu and Robert S. Kaplan
Teaching Note for HBS Case No. 123-076.
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- March–April 2024
- Article
Retailers and Health Systems Can Improve Care Together
By: Robert S. Huckman, Vivian S. Lee and Bradley R Staats
Health systems are struggling to address the many shortcomings of health care delivery: rapidly growing costs, inconsistent quality, and inadequate and unequal access to primary and other types of care. However, if retailers and health systems were to form strong...
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Keywords:
Health Care;
Retail;
Retailers;
Consumer;
Health Care and Treatment;
Value;
Consumer Behavior;
Business Model;
Partners and Partnerships;
Health Industry;
Retail Industry;
United States
Huckman, Robert S., Vivian S. Lee, and Bradley R Staats. "Retailers and Health Systems Can Improve Care Together." Harvard Business Review 102, no. 2 (March–April 2024): 120–127.
- March 2024
- Article
Establishing the Foundation for Carbon Trading Markets
By: Robert S. Kaplan, Karthik Ramanna and Marc Roston
Poor measurement practices and inadequate controls have led to extensive trading of carbon offset instruments that do not materially reduce the supply of atmospheric GHG. We introduce five carbon offset accounting principles, built from fundamental financial-accounting...
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Keywords:
Carbon Offsetting;
Accounting;
Carbon Accounting;
E-liabilities;
Measurement;
Trading;
Environmental Accounting;
Environmental Sustainability
Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Establishing the Foundation for Carbon Trading Markets." Accountability in a Sustainable World Quarterly 2, no. 2 (March 2024): 48–57.
- 2024
- Working Paper
Principles and Content for Downstream Emissions Disclosures
By: Robert S. Kaplan and Karthik Ramanna
In a previous paper, we proposed the E-liability carbon accounting algorithm for companies to measure and subsequently reduce their own and their suppliers’ emissions. Some investors and stakeholders, however, want companies to also be accountable for downstream...
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Keywords:
Carbon Emissions;
Disclosure;
Carbon Footprint;
Climate Change;
Measurement and Metrics;
Corporate Disclosure;
Environmental Sustainability;
Corporate Social Responsibility and Impact
Kaplan, Robert S., and Karthik Ramanna. "Principles and Content for Downstream Emissions Disclosures." Harvard Business School Working Paper, No. 24-050, January 2024.
- February 2024
- Case
Best Buy Health: Enabling Care at Home
This case explores retailer Best Buy’s decision to enter health care. Best Buy Health aims to enable care at home across three prongs: consumer health, active aging, and virtual care. A key pillar of Best Buy Health's strategy is leveraging the Geek Squad—the company's...
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- January 19, 2024
- Article
Value-Based Health Care Can Transform the Treatment of Patients with Substance Use Disorder
By: Robert S. Kaplan and Sarah E. Wakeman
U.S. overdose deaths currently exceed 100,000 per year. New facilities, known as bridge clinics, are broadening access to high-quality care by offering outpatient substance use disorder (SUD) treatment with few access barriers. But many of the critical services offered...
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Kaplan, Robert S., and Sarah E. Wakeman. "Value-Based Health Care Can Transform the Treatment of Patients with Substance Use Disorder." Health Affairs Forefront (January 19, 2024).
- January 2024 (Revised January 2024)
- Teaching Note
Somatus: Value-Based Kidney Care (A) & (B)
By: Ariel D. Stern, Robert S. Huckman and Sarah Mehta
This teaching note accompanies case no. 622-009 and 622-045 (Somatus: Value-Based Kidney Care, A and B).
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- January 2024
- Article
A Cost Model for a Low Threshold Clinic Treating Opioid Use Disorder
By: Sarah E. Wakeman, Elizabeth Powell, Syed Shehab, Grace Herman, Laura Kehoe and Robert S. Kaplan
The US fee-for-service payment system under-reimburses clinics offering access to comprehensive treatments for opioid use disorder (OUD). The funding shortfall limits a clinic’s ability to expand and improve access, especially for socially marginalized patients with...
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Wakeman, Sarah E., Elizabeth Powell, Syed Shehab, Grace Herman, Laura Kehoe, and Robert S. Kaplan. "A Cost Model for a Low Threshold Clinic Treating Opioid Use Disorder." Journal of Behavioral Health Services & Research 51, no. 1 (January 2024): 22–30.
- December 2023
- Case
The American Bully XL
By: Robin Greenwood, Richard S. Ruback, Johnathan Sun and Robert Ialenti
The American Bully XL, first introduced to the United Kingdom around 2014, had been held responsible for a disproportionate share of both dog-related attacks and deaths. The case discusses the announcement, in October 2023, that the dog breed would be added to a list...
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- 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.
- October 2023
- Article
Health System Perspective on Cost for Delivering a Decision Aid for Prostate Cancer Using Time-Driven Activity-Based Costing
By: David R. Ho, Robert S. Kaplan, Jonathan Bergman, David F. Penson, Benjamin Waterman, Kristin C. Williams, Jefersson Villatoro, Lorna Kwan and Christopher S. Saigal
Previsit decision aids (DAs) have been shown to improve decisional quality. But the cost to deploy a DA has not been previously estimated. We interviewed or observed relevant personnel at three institutions that had implemented DA programs for men with prostate cancer....
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Keywords:
Time-Driven Activity-Based Costing;
Health Care and Treatment;
Cost Accounting;
Health Industry
Ho, David R., Robert S. Kaplan, Jonathan Bergman, David F. Penson, Benjamin Waterman, Kristin C. Williams, Jefersson Villatoro, Lorna Kwan, and Christopher S. Saigal. "Health System Perspective on Cost for Delivering a Decision Aid for Prostate Cancer Using Time-Driven Activity-Based Costing." Medical Care 61, no. 10 (October 2023): 681–688.
- September–October 2023
- Article
Prospective Evaluation of the Cost of Performing Breast Imaging Examinations Using Time-Driven Activity-Based Costing Method: A Single Center Study
By: Aamir Ali, Jordana Phillips, Damir Ljuboja, Syed S. Shehab, Etta D. Pisano, Robert S. Kaplan and Ammar Sarwar
We use time-driven activity-based costing (TDABC) to measure the cost of performing breast imaging using different modalities: full-field digital mammography (FFDM), digital breast tomosynthesis (DBT), contrast-enhanced mammography (CEM), US and MRI exams, and...
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Keywords:
Time-Driven Activity-Based Costing;
Health Care;
Breast Cancer;
Health Care and Treatment;
Cost;
Cost Accounting;
Health Industry
Ali, Aamir, Jordana Phillips, Damir Ljuboja, Syed S. Shehab, Etta D. Pisano, Robert S. Kaplan, and Ammar Sarwar. "Prospective Evaluation of the Cost of Performing Breast Imaging Examinations Using Time-Driven Activity-Based Costing Method: A Single Center Study." Journal of Breast Imaging 5, no. 5 (September–October 2023): 546–554.
- August 2023
- Teaching Note
Vanderbilt: Transforming an Academic Health Care Delivery System, 2020
By: Michael E. Porter, Robert S. Kaplan, Mary L. Witkowski and David N. Bernstein
Teaching Note for HBS Case No. 724-373.
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- August 2023
- Case
Vanderbilt: Transforming an Academic Health Care Delivery System, 2020
By: Michael E. Porter, Robert S. Kaplan, Mary L. Witkowski and David N. Bernstein
Keywords:
Health Care;
Health Care Industry;
Academic Medicine;
Value-based Health Care;
Value-based Healthcare;
Health Care Delivery;
Service Delivery;
Transformation;
Health Care and Treatment;
Corporate Strategy;
Leadership;
Health Industry;
Tennessee;
United States
Porter, Michael E., Robert S. Kaplan, Mary L. Witkowski, and David N. Bernstein. "Vanderbilt: Transforming an Academic Health Care Delivery System, 2020." Harvard Business School Case 724-373, August 2023.
- July–August 2023
- Article
Accounting for Carbon Offsets
By: Robert S. Kaplan, Karthik Ramanna and Marc Roston
Markets for carbon trading function poorly, and many traded offsets do not actually perform as promised. Without robust protocols for monitoring offsets and in the absence of proper accounting mechanisms, market-based approaches to reducing atmospheric GHG will be...
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Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Accounting for Carbon Offsets." Harvard Business Review 101, no. 4 (July–August 2023): 126–137.
- June 2023
- Case
Rent Control in Boston, Again?
By: Robin Greenwood, Richard S. Ruback, Robert Ialenti and Tom Quinn
This case explores the merits and drawbacks of Boston Mayor Michelle Wu’s proposal to bring rent control back to the city in 2023. It lays out the features, objectives, and potential unintended consequences of this policy, before highlighting the expected impact of...
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Greenwood, Robin, Richard S. Ruback, Robert Ialenti, and Tom Quinn. "Rent Control in Boston, Again?" Harvard Business School Case 223-083, June 2023.
- May 2023 (Revised June 2023)
- Case
Harvard University and Urban Mining Industries: Decarbonizing the Supply Chain
By: Shirley Lu and Robert S. Kaplan
The case describes Harvard University’s consideration to decarbonize its supply chain by replacing cement with a low-carbon substitute called Pozzotive®. Developed and produced by Urban Mining Industries, Pozzotive® is a ground-glass material made with post-consumer...
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Keywords:
Carbon Emissions;
Blockchain;
Supply Chain;
Green Technology;
Climate Change;
Environmental Sustainability
Lu, Shirley, and Robert S. Kaplan. "Harvard University and Urban Mining Industries: Decarbonizing the Supply Chain." Harvard Business School Case 123-076, May 2023. (Revised June 2023.)
- May 2023
- Article
Decarbonizing Health Care: Engaging Leaders in Change
By: Vivian S. Lee, Kathy Gerwig, Emily Hough, Kedar Mate, Robert Biggio and Robert S. Kaplan
Health care leaders are often surprised to learn that their operations contribute
significantly to a warming climate. In addition to their roles as responders to and victims
of extreme weather events, health care organizations have an obligation to reduce...
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Keywords:
Health Care;
Decarbonization;
Carbon Emissions;
Net-zero Emissions;
Climate Change;
Health Care and Treatment;
Health Industry
Lee, Vivian S., Kathy Gerwig, Emily Hough, Kedar Mate, Robert Biggio, and Robert S. Kaplan. "Decarbonizing Health Care: Engaging Leaders in Change." NEJM Catalyst Innovations in Care Delivery 4, no. 5 (May 2023).
- April 3, 2023
- Article
Getting a Clearer View of Your Company’s Carbon Footprint
By: Robert S. Kaplan, Karthik Ramanna and Stefan Reichelstein
E-liability accounting is a new technique that will help customers factor in a product’s environmental footprint into their purchasing decisions and will help create a competition dynamic that leads to reduced carbon outputs. This article describes two pilot studies—by...
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Kaplan, Robert S., Karthik Ramanna, and Stefan Reichelstein. "Getting a Clearer View of Your Company’s Carbon Footprint." Harvard Business Review Digital Articles (April 3, 2023).
- 2023
- Article
Comparison of COVID-19 Hospitalization Costs across Care Pathways: A Patient-level Time-driven Activity-based Costing Analysis in a Brazilian Hospital
By: Ricardo Bertoglio Cardoso, Miriam Allein Zago Marcolino, Milena Soriano Marcolino, Camila Felix Fortis, Leila Beltrami Moreira, Ana Paula Coutinho, Nadine Oliveira Clausell, Junaid Nabi, Robert S. Kaplan, Ana Paula Beck da Silva Etges and Carisi Anne Polanczyk
The COVID-19 pandemic raised awareness of the need to better understand where and how patient-level costs are incurred in health care organizations. This study used time-driven activity-based costing to estimate COVID-19 patient-level hospital costs in a Brazilian...
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Cardoso, Ricardo Bertoglio, Miriam Allein Zago Marcolino, Milena Soriano Marcolino, Camila Felix Fortis, Leila Beltrami Moreira, Ana Paula Coutinho, Nadine Oliveira Clausell, Junaid Nabi, Robert S. Kaplan, Ana Paula Beck da Silva Etges, and Carisi Anne Polanczyk. "Comparison of COVID-19 Hospitalization Costs across Care Pathways: A Patient-level Time-driven Activity-based Costing Analysis in a Brazilian Hospital." BMC Health Services Research 23, no. 198 (2023).