The doctoral program in Accounting and Management focuses on understanding the role of information and measurement systems for:
- Allocating resources among firms in the economy and between departments or divisions of individual firms
- Rewarding and monitoring the performance of managers
- Formulating, executing and evaluating strategy by firm managers
- Understanding the profitability of suppliers, products, customers, distribution channels, and business units
- Managing franchise risk
Students in the accounting and management program work closely with faculty in the
Accounting and Management Unit, among other groups across HBS. The unit’s research falls into two broad areas: Financial Reporting and Analysis and Management Accounting. More detailed questions that have recently been examined by doctoral students include:
- The ways in which managers use retail-level marketing actions to influence the timing of consumer purchases in relation to their firms’ fiscal calendars and financial performance as well as those of their competitors.
- The role of accounting information in strategic human resource decisions.
- The evolution, consequences and institutional determinants of unregulated financial reporting practices.
- The effects of adopting rolling forecasts on forecast quality