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-
All HBS Web
(6,755)
- People (11)
- News (1,665)
- Research (3,827)
- Events (33)
- Multimedia (139)
- Faculty Publications (2,736)
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- September 1991 (Revised January 2017)
- Teaching Note
Nordstrom: Dissension in the Ranks? (A) and (B)
By: Robert Simons
Teaching Note for Nordstrom: Dissension in the Ranks, Case A (191-002) and Case B (192-027)
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- Article
Supporting Value-Based Health Care—Aligning Financial and Legal Accountability
By: Mark M. Zaki, Anupam B. Jena and Amitabh Chandra
U.S. health care payment and delivery-system reforms have focused on improving care by making organizations accountable for outcomes, quality, and costs. Payers have supported the implementation of accountable care organizations (ACOs), bundled-payment models, and...
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Zaki, Mark M., Anupam B. Jena, and Amitabh Chandra. "Supporting Value-Based Health Care—Aligning Financial and Legal Accountability." New England Journal of Medicine 385, no. 11 (September 9, 2021): 965–967.
- August 2016 (Revised January 2017)
- Case
Accounting for the iPhone Upgrade Program (A)
By: Jonas Heese, Krishna G. Palepu, H. David Sherman and Monica Baraldi
On September 9, 2015, Apple Inc. announced the “iPhone Upgrade Program,” a new way to purchase iPhone models 6s and 6s Plus in Apple’s retail stores throughout the U.S. Next to the strategic implications of the Upgrade Program, financial analysts tried to understand...
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Keywords:
Accounting;
Apple Inc.;
iPhone 6s;
International Accounting;
Electronics Industry;
California;
United States
Heese, Jonas, Krishna G. Palepu, H. David Sherman, and Monica Baraldi. "Accounting for the iPhone Upgrade Program (A)." Harvard Business School Case 117-020, August 2016. (Revised January 2017.)
- January–February 2021
- Article
Cross‐firm Return Predictability and Accounting Quality
By: Wen Chen, Mozaffar Khan, Leonid Kogan and George Serafeim
We test the hypothesis that if poor accounting quality (AQ) is associated with poor investor understanding of firms’ revenue and cost structures, then poor AQ stocks likely respond more slowly than good AQ stocks to new non‐idiosyncratic information that affects both...
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Keywords:
Accounting Quality;
Earnings Quality;
Stock Returns;
Investment Strategy;
Accounting;
Business Earnings;
Quality;
Investment Return;
Investment;
Strategy
Chen, Wen, Mozaffar Khan, Leonid Kogan, and George Serafeim. "Cross‐firm Return Predictability and Accounting Quality." Journal of Business Finance & Accounting 48, nos. 1-2 (January–February 2021): 70–101.
- 2021
- Working Paper
Accounting for Organizational Employment Impact
By: David Freiberg, Katie Panella, George Serafeim and T. Robert Zochowski
Organizations create significant positive and negative impacts through their employment practices. This paper builds on the substantial body of research regarding job quality and impact measurement to present a framework for monetized analysis of employment impact. We...
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Keywords:
Impact-Weighted Accounts;
IWAI;
Employment Impact;
Employment;
Jobs and Positions;
Quality;
Measurement and Metrics;
Analysis;
Framework
Freiberg, David, Katie Panella, George Serafeim, and T. Robert Zochowski. "Accounting for Organizational Employment Impact." Harvard Business School Working Paper, No. 21-050, October 2020. (Revised August 2021.)
- June 2023
- Case
Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs
By: Jonas Heese, Jung Koo Kang and James Weber
The case examines the accounting for loan losses at a large bank, how a bank sets its Allowance for Loan and Lease Losses (ALLL) on its financial statements. ALLL, and the rules that set them, determine when banks would and would not extend loans, which significantly...
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Keywords:
Accounting Standards;
Accrual Accounting;
Financial Statements;
Financial Reporting;
Banks and Banking;
Financing and Loans;
Banking Industry;
United States
Heese, Jonas, Jung Koo Kang, and James Weber. "Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs." Harvard Business School Case 123-042, June 2023.
- December 1998
- Case
Origins of National Income Accounting
By: David A. Moss and Joseph P Gownder
Set in the Great Depression, this case explores the origins of national income accounting in the United States. Highlights Senator La Follette's 1932 proposal for the federal government to begin collecting national income statistics.
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Keywords:
Accounting;
Financial Crisis;
Analytics and Data Science;
Mathematical Methods;
United States
Moss, David A., and Joseph P Gownder. "Origins of National Income Accounting." Harvard Business School Case 799-080, December 1998.
- 11 Mar 2010
- Working Paper Summaries
The Many Faces of Nonprofit Accountability
Keywords:
by Alnoor Ebrahim
- August 2011
- Article
From the Outside In: The Negative Spillover Effects of Boundary Spanners' Relations with Members of Other Organizations
By: Lakshmi Ramarajan, Katerina Bezrukova, Karen A. Jehn and Martin Euwema
Contrary to much boundary spanning research, we examined the negative consequences of boundary spanning contact in multi-organizational contexts. Results from a sample of 833 Dutch peacekeepers show that employees' boundary spanning contact with members of other...
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Keywords:
Inter-organizational Contact;
Boundary Spanning;
Peacekeeping;
Relationships;
Jobs and Positions;
Organizations;
Attitudes
Ramarajan, Lakshmi, Katerina Bezrukova, Karen A. Jehn, and Martin Euwema. "From the Outside In: The Negative Spillover Effects of Boundary Spanners' Relations with Members of Other Organizations." Journal of Organizational Behavior 32, no. 6 (August 2011): 886–905.
- Article
Exposure to Harmful Workplace Practices Could Account for Inequality in Life Spans Across Different Demographic Groups
By: Joel Goh, Jeffrey Pfeffer and Stefanos A. Zenios
The existence of important socioeconomic disparities in health and mortality is a well-established fact. Many pathways have been adduced to explain inequality in life spans. In this article we examine one factor that has been somewhat neglected: people with different...
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Goh, Joel, Jeffrey Pfeffer, and Stefanos A. Zenios. "Exposure to Harmful Workplace Practices Could Account for Inequality in Life Spans Across Different Demographic Groups." Health Affairs 34, no. 10 (October 2015): 1761–1768.
- 2008
- Working Paper
Spanning the Institutional Abyss: The Intergovernmental Network and the Governance of Foreign Direct Investment
By: Juan Alcacer and Paul Ingram
Global economic transactions such as foreign direct investment must extend over an institutional abyss between the jurisdiction, and therefore protection, of the states involved. Intergovernmental organizations (IGOs), whose members are states, represent an important...
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Keywords:
International Finance;
Foreign Direct Investment;
Cross-Cultural and Cross-Border Issues;
Governance Controls;
International Relations;
Social Issues
Alcacer, Juan, and Paul Ingram. "Spanning the Institutional Abyss: The Intergovernmental Network and the Governance of Foreign Direct Investment." Harvard Business School Working Paper, No. 09-045, September 2008.
- 2021
- Working Paper
Accounting for Workforce Impact at Scale
By: Adel Fadhel, Katie Panella, Ethan Rouen and George Serafeim
Using new data on workforce composition and wages, we systematically measure the employment impact at U.S. firms from 2008 to 2020, including 2,682 unique firms and 22,322 firm-year observations. We document significant variation across industries and firms within each...
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Keywords:
Impact Accounting;
ESG;
Employee Turnover;
Wages;
Employment;
Measurement and Metrics;
Human Capital;
Diversity;
United States
Fadhel, Adel, Katie Panella, Ethan Rouen, and George Serafeim. "Accounting for Employment Impact at Scale." Harvard Business School Working Paper, No. 22-018, December 2021.
- September 1979 (Revised July 1993)
- Background Note
Liberal Art of Accounting
By: William J. Bruns Jr. and Julie H. Hertenstein
Keywords:
Accounting
Bruns, William J., Jr., and Julie H. Hertenstein. "Liberal Art of Accounting." Harvard Business School Background Note 180-024, September 1979. (Revised July 1993.)
- 2010
- Chapter
The Many Faces of Nonprofit Accountability
By: Alnoor Ebrahim
Calls for greater accountability are not new. Leaders of organizations, be they nonprofit, business, or government, face a constant stream of demands from various constituents demanding accountable behavior. But what does it mean to be accountable? By and large,...
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Keywords:
Crime and Corruption;
Corporate Accountability;
Governing Rules, Regulations, and Reforms;
Taxation;
Leadership;
Management;
Nonprofit Organizations;
Behavior;
Trust
Ebrahim, Alnoor. "The Many Faces of Nonprofit Accountability." Chap. 4 in The Jossey-Bass Handbook of Nonprofit Leadership and Management. 3rd ed. Edited by David O. Renz, 110–121. San Francisco: Jossey-Bass, 2010.
- 1985
- Chapter
Accounting Lag: The Obsolescence of Cost Accounting Systems
By: Robert S. Kaplan
Keywords:
Cost Accounting
- 2010
- Working Paper
The Many Faces of Nonprofit Accountability
By: Alnoor Ebrahim
What does it mean for a nonprofit organization to be accountable? Nonprofit leaders tend to pay attention to accountability once a problem of trust arises—a scandal in the sector or in their own organization, questions from citizens or donors who want to know if their...
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Keywords:
Corporate Accountability;
Corporate Disclosure;
Governing Rules, Regulations, and Reforms;
Leadership;
Mission and Purpose;
Performance Evaluation;
Nonprofit Organizations;
Business Strategy
Ebrahim, Alnoor. "The Many Faces of Nonprofit Accountability." Harvard Business School Working Paper, No. 10-069, February 2010.
- August 1983
- Background Note
Balance of Payments: Accounting and Presentation
By: David B. Yoffie
Provides an overview of balance of payments accounting and analytical presentation of balance of payments data. Includes sample transactions to illustrate the application of the basic accounting principles and definitions of the standard balances.
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Yoffie, David B. "Balance of Payments: Accounting and Presentation." Harvard Business School Background Note 384-005, August 1983.
- 2023
- Working Paper
Accountability of Corporate Emissions Reduction Targets
By: Xiaoyan Jiang, Shawn Kim and Shirley Lu
Firms are increasingly announcing targets to reduce their carbon emissions, but it is unclear whether firms are held accountable for these targets. In this paper, we examine emissions targets that ended in 2020 to investigate the prevalence of missed targets, how firms...
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Keywords:
Carbon Emissions;
Corporate Disclosure;
Corporate Accountability;
Corporate Social Responsibility and Impact;
Climate Change
Jiang, Xiaoyan, Shawn Kim, and Shirley Lu. "Accountability of Corporate Emissions Reduction Targets." SSRN Working Paper Series, No. 4676649, December 2023.
- 2012
- Article
A Field Study on the Acceptance and Use of a New Accounting System
By: V.G. Narayanan, Ranjani Krishnan and Jamshed J. Mistry
This study examines the attitudes, use, and acceptance of a new accounting system in a pharmaceutical corporation that switched from an Activity Based Costing System to the Theory of Constraints System (TOC). Using structuration theory as a framework, we posit that...
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Narayanan, V.G., Ranjani Krishnan, and Jamshed J. Mistry. "A Field Study on the Acceptance and Use of a New Accounting System." Journal of Management Accounting Research 24 (2012): 103–133.
- Article
Evolution of Management Accounting
By: Robert S. Kaplan
Keywords:
Cost Accounting
Kaplan, Robert S. "Evolution of Management Accounting." Accounting Review 59, no. 3 (July 1984): 390–418.