Srikant M. Datar

Arthur Lowes Dickinson Professor of Accounting

Srikant M. Datar is the Arthur Lowes Dickinson Professor of Accounting at Harvard University. A graduate with distinction from the University of Bombay, he received gold medals upon graduation from the Indian Institute of Management, Ahmedabad, and the Institute of Cost and Works Accountants of India. A Chartered Accountant, he holds two masters degrees and a Ph.D. from Stanford University.

Cited by his students as a dedicated and innovative teacher, Datar received the George Leland Bach Award for Excellence in the Classroom at Carnegie Mellon University and the Distinguished Teaching Award at Stanford University. He is a co-author of the leading cost accounting textbook, Cost Accounting: A Managerial Emphasis published by Prentice-Hall, and of Rethinking the MBA: Business Education at a Crossroads published by Harvard Business Press.

Datar's research interests are in the cost management and management control areas. He has published his research on activity-based management, quality, productivity, time-based competition, new product development, bottleneck management, incentives and performance evaluation in several prestigious journals, including The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Contemporary Accounting Research, and Management Science. He has served on the editorial board of several journals and presented his research to corporate executives and academic audiences in North America, South America, Asia, Africa and Europe.

Datar serves on the Board of Directors of HCL Technologies, ICF International, Novartis AG, Stryker Corporation, and T-Mobile US, and has worked with many corporations on consulting and field-based projects. He is a member of the American Accounting Association and the Institute of Management Accountants.

Cost Accounting: A Managerial Emphasis, 15th edition

  1. Managerial Accounting: Making Decisions and Evaluating Performance

    Citation:

    Datar, Srikant M., and Madhav Rajan. Managerial Accounting: Making Decisions and Evaluating Performance. NJ: Prentice Hall, forthcoming. (2014.)
  2. Cost Accounting: A Managerial Emphasis

    Keywords: Cost Accounting; Management;

    Citation:

    Horngren, Charles T., Srikant M. Datar, and Madhav Rajan. Cost Accounting: A Managerial Emphasis. 14th ed. Prentice Hall, 2012.
  3. Rethinking the MBA: Business Education at a Crossroads

    "Business Schools Face Test of Faith." "Is It Time to Retrain B-Schools?" As these headlines make clear, business education is at a major crossroads. For decades, MBA graduates from top-tier schools set the standard for cutting-edge business knowledge and skills. Now the business world has changed, say the authors of Rethinking the MBA. and MBA programs must change with it. Increasingly, managers and recruiters are questioning conventional business education. Their concerns? Among other things, MBA programs aren't giving students the heightened cultural awareness and global perspectives they need. Newly minted MBAs lack essential leadership skills. Creative and critical thinking demand far more attention. In this compelling and authoritative new book, the authors document a rising chorus of concerns about business schools gleaned from extensive interviews with deans and executives as well as from a detailed analysis of current curricula and emerging trends in graduate business education; provide case studies showing how leading MBA programs have begun reinventing themselves for the better; and offer concrete ideas for how business schools can surmount the challenges that come with reinvention, including securing faculty with new skills and experimenting with new pedagogies. Rich with examples and thoroughly researched, Rethinking the MBA reveals why and how business schools must define a better pathway for the future.

    Keywords: Change Management; Transformation; Business Education; Curriculum and Courses; Organizational Change and Adaptation; Problems and Challenges;

    Citation:

    Datar, Srikant M., David A. Garvin, and Patrick Cullen. Rethinking the MBA: Business Education at a Crossroads. Boston: Harvard Business Press, 2010. (Selected by Strategy + Business as one of the Best Business Books of 2010.)

Journal Articles

  1. Leadership Effort in Professional Radiology Associations

    Professional associations advocate for their members' interests; provide forums for education, training, and certification; and support domain-specific research and development efforts. The purpose of this study was to determine the amount of resources devoted to the leadership committees of professional radiology associations in the United States. Internet research was conducted to identify general, subspecialty, and special interest radiology associations, followed by a survey that focused on the number of committees and the average number of members per committee for each association. Established or published benchmarks were used to calculate committee-related annual expenditures from the survey data. Two hundred forty full-time equivalents, or nearly $100 million, are devoted to leadership activities within radiology associations each year. This is equivalent to approximately 1% of the professional income in radiology. These resources have enabled individual radiologists and societies to cooperate on important initiatives. More research should be conducted on other specialties or industries to provide comparable data on the optimal investment in the leadership effort.

    Keywords: Leadership; Cooperation; Society; Health Industry;

    Citation:

    Datar, Srikant M., John Tan, and Sanjay Saini. "Leadership Effort in Professional Radiology Associations." Journal of the American College of Radiology 7, no. 5 (May 2010): 346–350.
  2. Rethinking the MBA: Business Education at a Crossroads

    The paper seeks to examine major challenges facing MBA programs and to argue that they will have to reconsider their value proposition. It aims to explore effective curricular and programmatic responses as opportunities for MBA programs to innovate. The paper also aims to call for collective action across the business school field to effectively address these challenges.

    Keywords: Business Education; Curriculum and Courses; Innovation and Invention; Problems and Challenges; Value Creation;

    Citation:

    Datar, Srikant M., David A. Garvin, and Patrick Cullen. "Rethinking the MBA: Business Education at a Crossroads." Journal of Management Development 30, no. 5 (2011).
  3. Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry

    Many companies operate units that are dispersed across different types of markets, and thus serve significantly diverging customer bases. Such market-type dispersion is likely to compromise the headquarter's ability to control its local managers' behavior and satisfy the divergent needs of different types of customers. In this paper we find evidence that market-type dispersion is an important determinant of delegation and the provision of incentives. Using a sample of convenience store chains, we show that market-type dispersion is related to the degree of franchising at the chain level as well as the probability of franchising a given store within a chain. Our results are robust to alternative definitions of market-type dispersion and to other determinants of franchising such as the stores' geographic distance from headquarters and geographic dispersion. Additional analyses also suggest that chains that do not franchise at all may cope with market-type dispersion by decentralizing operations from headquarters to their stores, and, to a weaker extent, by providing higher variable pay to their store managers.

    Keywords: Business Headquarters; Geographic Location; Governance Controls; Distribution; Organizational Design; Franchise Ownership; Retail Industry;

    Citation:

    Campbell, Dennis, Srikant M. Datar, and Tatiana Sandino. "Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry." Accounting Review 84, no. 6 (November 2009).
  4. Management Accounting and Control: Lessons for and from the World's Tiniest Businesses

    The article discusses skills microentrepreneurs need to manage and expand their businesses. After interviewing hundreds of microfinance clients around the globe, the authors were able to identify five tools drawn from management accounting where improved knowledge would have a substantial impact including cost management, throughput enhancement, risk management, budgeting, and opportunity identification.

    Keywords: Governance Controls; Expansion; Business or Company Management; Microfinance; Cost Management; Risk Management; Budgets and Budgeting; Accounting; Opportunities;

    Citation:

    Datar, Srikant M., Marc J. Epstein, and Kristi Yuthas. "Management Accounting and Control: Lessons for and from the World's Tiniest Businesses." Strategic Finance (November 2009).
  5. In Microfinance, Clients Must Come First

    In the debate over whether microfinance works, few microfinance institutions articulate what, exactly, their ultimate goals are and how, exactly, they will achieve them. The authors cut through the confusion by mapping a clear theory of change for microfinance. If the goal of microfinance is to alleviate poverty, they say, then MFIs should focus on helping their clients build successful enterprises, rather than on making more and bigger loans.

    Keywords: Business Startups; Customer Focus and Relationships; Social Entrepreneurship; Microfinance; Goals and Objectives; Success; Social Enterprise; Poverty;

    Citation:

    Datar, Srikant M., Marc J. Epstein, and Kristi Yuthas. "In Microfinance, Clients Must Come First." Stanford Social Innovation Review 6, no. 1 (winter 2008).
  6. Governance-linked D&O: Market-based Governance: Leveraging D&O Insurance to Drive Corporate Governance

    Keywords: Governance; Markets; Insurance; Corporate Governance;

    Citation:

    Datar, Srikant M., and J. H. Friedland. "Governance-linked D&O: Market-based Governance: Leveraging D&O Insurance to Drive Corporate Governance." International Journal of Disclosure and Governance 3, no. 2 (June 2006): 84–117.
  7. Governance Linked D&O Coverage: Leveraging the Audit Committee to Manage Governance Risk

    Keywords: Governance; Insurance; Accounting Audits; Management; Risk and Uncertainty;

    Citation:

    Datar, S., M. G. Alles, and J. H. Friedland. "Governance Linked D&O Coverage: Leveraging the Audit Committee to Manage Governance Risk." International Journal of Disclosure and Governance 2, no. 2 (June 2005): 114–129.
  8. How Do You Stop the Books From Being Cooked? A Management Control Perspective on Financial Accounting Standard Setting and the Section 404 Requirement of the Sarbanes/Oxley Act

    Keywords: Governance Controls; Accounting; Standards;

    Citation:

    Datar, S., and M. G. Alles. "How Do You Stop the Books From Being Cooked? A Management Control Perspective on Financial Accounting Standard Setting and the Section 404 Requirement of the Sarbanes/Oxley Act." International Journal of Disclosure and Governance 1, no. 2 (March 2004): 119–137.
  9. Control Implications of Worker Identification with Firm Sales Success

    Keywords: Sales; Success; Employees;

    Citation:

    Alles, M. G., and S. Datar. "Control Implications of Worker Identification with Firm Sales Success." No. 13. Journal of Management Accounting Research 13, no. 2 (June 2002): pp. 173–190.
  10. Balancing Performance Measures

    Keywords: Performance; Measurement and Metrics;

    Citation:

    Datar, S., S. Kulp, and R. Lambert. "Balancing Performance Measures." Journal of Accounting Research 39, no. 1 (June 2001): 75–92.
  11. Earnouts: The Effects of Adverse Selection and Agency Costs on Acquisition Techniques

    Keywords: Mergers and Acquisitions; Cost;

    Citation:

    Datar, Srikant M., Richard Frankel, and Mark Wolfson. "Earnouts: The Effects of Adverse Selection and Agency Costs on Acquisition Techniques." Journal of Law, Economics & Organization 17, no. 1 (April 2001): 201–238.
  12. Information and Incentive Effects of Inventory in JIT Production

    Keywords: Information; Innovation and Invention; Production;

    Citation:

    Alles, M., A. Amershi, S. Datar, and R. Sarkar. "Information and Incentive Effects of Inventory in JIT Production." Management Science 46, no. 12 (December 2000).
  13. Discussion of Private Predecision Information, Performance Measure Congruity, and the Value of Delegation

    Keywords: Decision Making; Information; Performance; Measurement and Metrics; Value;

    Citation:

    Datar, S. "Discussion of Private Predecision Information, Performance Measure Congruity, and the Value of Delegation." Contemporary Accounting Research 17, no. 4 (2000).
  14. The Formation and Role of Reputation and Litigation in the Auditor-Manager Relationship

    Keywords: Reputation; Lawsuits and Litigation; Relationships; Management; Accounting Audits;

    Citation:

    Datar, S., and M. Alles. "The Formation and Role of Reputation and Litigation in the Auditor-Manager Relationship." Journal of Accounting, Auditing & Finance (fall 1999): 401–428.
  15. Strategic Transfer Pricing

    Keywords: Strategy; Price;

    Citation:

    Datar, S., and M. G. Alles. "Strategic Transfer Pricing." Management Science 44, no. 4 (April 1998): pp. 451–461.
  16. Tradeoffs within Costing Systems between Incentives and Measurement Objectives

    Keywords: System; Motivation and Incentives; Measurement and Metrics; Goals and Objectives;

    Citation:

    Alles, M., S. Datar, and M. Gupta. "Tradeoffs within Costing Systems between Incentives and Measurement Objectives." Managerial Finance 24, no. 1 (January 1998): 1–18.
  17. New Product Development Structures and Time to Market

    Keywords: Product Development;

    Citation:

    Datar, S., C. Jordan, S. Kekre, S. Rajiv, and K. Srinivasan. "New Product Development Structures and Time to Market." Management Science 43, no. 4 (April 1997): 452–464.
  18. Advantages of Time-Based New Product Development in a Fast Cycle Industry: An Empirical Analysis

    Keywords: Product; Research and Development; Business Ventures;

    Citation:

    Datar, S., C. Jordan, S. Kekre, S. Rajiv, and K. Srinivasan. "Advantages of Time-Based New Product Development in a Fast Cycle Industry: An Empirical Analysis." JMR, Journal of Marketing Research 34, no. 1 (February 1997): 36–49.
  19. New Product Development Structures: The Effect of Customer Overload on Post-Concept Time to Market

    Keywords: Product; Research and Development; Customers; Markets;

    Citation:

    Datar, S., C. Jordan, S. Kekre, S. Rajiv, and K. Srinivasan. "New Product Development Structures: The Effect of Customer Overload on Post-Concept Time to Market." Journal of Product Innovation Management 13, no. 4 (July 1996): 325–333.
  20. Optimal Incentive Schemes in Bottleneck Constrained Production Environments

    Keywords: Production; Motivation and Incentives;

    Citation:

    Datar, S., and M. Rajan. "Optimal Incentive Schemes in Bottleneck Constrained Production Environments." Journal of Accounting Research 33, no. 1 (spring 1995).
  21. Moral Hazard and Management Control in Just-in-time Settings

    Keywords: Moral Sensibility; Management;

    Citation:

    Alles, M., S. Datar, and R. Lambert. "Moral Hazard and Management Control in Just-in-time Settings." Journal of Accounting Research 33 (1995): 177–204.
  22. Aggregation, Specification and Measurement Errors in Product Costing

    Keywords: Measurement and Metrics; Cost;

    Citation:

    Datar, S., and M. Gupta. "Aggregation, Specification and Measurement Errors in Product Costing." Accounting Review 69, no. 4 (October 1994): 567–591.
  23. Software Complexity and Software Maintenance Costs

    Keywords: Software; Cost;

    Citation:

    Banker, R., S. Datar, C. Kemerer, and D. Zweig. "Software Complexity and Software Maintenance Costs." Communications of the ACM 36, no. 11 (November 1993): 81–94.
  24. Simultaneous Estimation of Cost Drivers

    Keywords: Cost;

    Citation:

    Datar, S., S. Kekre, T. Mukhopadhyay, and K. Srinivasan. "Simultaneous Estimation of Cost Drivers." Accounting Review 68, no. 3 (July 1993): 602–614.
  25. Models for Measuring and Accounting for Cost of Conformance Quality

    Keywords: Measurement and Metrics; Cost; Accounting; Quality;

    Citation:

    Nandakumar, P., S. Datar, and R. Akella. "Models for Measuring and Accounting for Cost of Conformance Quality." Management Science 39, no. 1 (January 1993): 1–16.
  26. Complementarity of Prior Accounting Information: The Case of Stock Dividend Announcements

    Keywords: Accounting; Stocks; Business and Shareholder Relations;

    Citation:

    Banker, R., S. Das, and S. Datar. "Complementarity of Prior Accounting Information: The Case of Stock Dividend Announcements." Accounting Review 68, no. 1 (January 1993): 28–47.
  27. Optimal Transfer Pricing under Postcontract Information

    Keywords: Price; Information;

    Citation:

    Banker, R., and S. Datar. "Optimal Transfer Pricing under Postcontract Information." Contemporary Accounting Research 8, no. 2 (spring 1992): 329–352.
  28. The Role of Audits and Audit Quality in Valuing New Issues

    Keywords: Accounting Audits; Quality; Value;

    Citation:

    Datar, S., G. A. Feltham, and J. S. Hughes. "The Role of Audits and Audit Quality in Valuing New Issues." Journal of Accounting & Economics 14, no. 1 (March 1991): 3–49.
  29. A Model to Evaluate Variables Impacting the Productivity of Software Maintenance Projects

    Keywords: Measurement and Metrics; Software; Projects;

    Citation:

    Banker, R., S. Datar, and C. Kemerer. "A Model to Evaluate Variables Impacting the Productivity of Software Maintenance Projects." Management Science 37, no. 1 (January 1991): 1–18.
  30. Testing the Optimality of a Performance Evaluation Measure for a Gainsharing Contract

    Keywords: Performance; Measurement and Metrics; Contracts;

    Citation:

    Datar, S., R. Banker, and M. Mazur. "Testing the Optimality of a Performance Evaluation Measure for a Gainsharing Contract." Contemporary Accounting Research 6, no. 2 (spring 1990): 809–824.
  31. Economic Sufficiency and Statistical Sufficiency in Accounting Aggregation

    Keywords: Accounting; Economics;

    Citation:

    Amershi, A., R. Banker, and S. Datar. "Economic Sufficiency and Statistical Sufficiency in Accounting Aggregation." Accounting Review 65, no. 1 (January 1990): 113–130.
  32. Productivity Measurement and Management Accounting

    Keywords: Measurement and Metrics; Management; Accounting;

    Citation:

    Banker, R., S. Datar, and Robert S. Kaplan. "Productivity Measurement and Management Accounting." Journal of Accounting, Auditing & Finance 4, no. 4 (fall 1989): 528–554.
  33. Sensitivity, Precision and Linear Aggregation of Signals for Performance Evaluation

    Keywords: Performance;

    Citation:

    Banker, R., and S. Datar. "Sensitivity, Precision and Linear Aggregation of Signals for Performance Evaluation." Journal of Accounting Research 27, no. 1 (spring 1989): 21–39.
  34. Unobservable Outcomes and Multiattribute Preferences in the Evaluation of Managerial Performance

    Keywords: Outcome or Result; Management; Performance;

    Citation:

    Datar, S., R. Banker, and A. Maindiratta. "Unobservable Outcomes and Multiattribute Preferences in the Evaluation of Managerial Performance." Contemporary Accounting Research 5, no. 1 (fall 1988): 96–124.
  35. Relevant Costs, Congestion and Stochasticity in Production Environments

    Keywords: Cost; Production;

    Citation:

    Banker, R., S. Datar, and S. Kekre. "Relevant Costs, Congestion and Stochasticity in Production Environments." Journal of Accounting & Economics 10, no. 3 (July 1988): 171–197.
  36. Measurement of Productivity Improvements: An Empirical Analysis

    Keywords: Measurement and Metrics; Theory;

    Citation:

    Banker, R., S. Datar, and M. Rajan. "Measurement of Productivity Improvements: An Empirical Analysis." Journal of Accounting, Auditing & Finance 2, no. 4 (fall 1987): 319–347.

Book Chapters

  1. Enamored with Scale: Scaling with Limited Impact in the Microfinance Industry

    Keywords: Microfinance; Banking Industry;

    Citation:

    Datar, S. M., M. J. Epstein, and K. Yuthas. "Enamored with Scale: Scaling with Limited Impact in the Microfinance Industry." In Scaling Social Impact: New Thinking, edited by Paul N. Bloom and Edward Skloot. Palgrave Macmillan, 2010.
  2. The Role of Market Value Accounting in the Regulation of Insured Depository Institutions

    Keywords: Accounting; Financial Markets; Financial Institutions;

    Citation:

    Datar, S., W. Beaver, and M. Wolfson. "The Role of Market Value Accounting in the Regulation of Insured Depository Institutions." Chap. 9 in Reform of Federal Depository Institutions, edited by J. Barth and D. Brumbaugh, 259–276. NY: HarperBusiness, 1992.
  3. Cost of Product and Process Complexity

    Keywords: Complexity; Cost; Product Development; Business Processes;

    Citation:

    Datar, S., R. Banker, S. Kekre, and T. Mukhopadhyay. "Cost of Product and Process Complexity." Chap. 9 in Measures for Manufacturing Excellence, edited by Robert S. Kaplan, 269–290. Boston: Harvard Business School Press, 1990.
  4. Analysis of Cost Variances for Management Control in Hospitals

    Keywords: Cost Management; Health Care and Treatment; Non-Governmental Organizations; Health Industry;

    Citation:

    Datar, S., R. Banker, and S. Das. "Analysis of Cost Variances for Management Control in Hospitals." In Research in Governmental and Nonprofit Accounting. Vol. 5, edited by James L. Chan, Rowan H. Jones, and James M. Patton, 269–291. Elsevier Science, 1990.
  5. Learning Effects in Cell Manufacturing

    Keywords: Learning; Manufacturing Industry;

    Citation:

    Datar, S., S. Kekre, and E. Svaan. "Learning Effects in Cell Manufacturing." Chap. 9 in Manufacturing Strategy: The Research Agenda for the Next Decade, edited by John Ettlie, Michael C. Burstein, and Avi Fiegenbaum, 75–84. Boston, MA: Kluwer Academic Publishers, 1990.

Working Papers

  1. Testing Strategy with Multiple Performance Measures: Evidence from a Balanced Scorecard at Store24

    We analyze balanced scorecard data from a convenience store chain, Store24, during the implementation of an innovative, but ultimately unsuccessful strategy. Quarterly strategic reviews, based in part on the firm's balanced scorecard, led executives at Store24 to identify problems with, and eventually abandon, this strategy over a two year period. We find that formal statistical tests of the hypotheses underlying the firm's balanced scorecard and strategy map reveal problems with the strategy on a timelier basis. We also test alternative hypotheses to those underlying the firm's formal strategy map and scorecard that are consistent with concerns expressed by some of Store24's top executives during the initial stages of implementing the new strategy. Our analysis demonstrates that this firm's balanced scorecard contained useful and timely information for distinguishing between these alternatives. These results provide some of the first field-based evidence on the potential for a firm's balanced scorecard to provide useful information for detecting problems in its strategy.

    Keywords: Innovation and Invention; Balanced Scorecard; Problems and Challenges; Business Strategy; Food and Beverage Industry;

    Citation:

    Campbell, Dennis, Srikant M. Datar, Susan L. Kulp, and V.G. Narayanan. "Testing Strategy with Multiple Performance Measures: Evidence from a Balanced Scorecard at Store24." Harvard Business School Working Paper, No. 08-081, February 2008.

Cases and Teaching Materials

  1. Tech Mahindra and the Acquisition of Satyam Computers (A)

    Set in 2008, the case details Tech Mahindra, an information technology (IT) company within the Mahindra Group, an Indian multi-industry company with a diverse stable of businesses including automotives, farm equipment, and financial services, and its decision to acquire controlling stake in Satyam Computer Services Ltd. (Satyam), a troubled Indian IT company managed since January 2009 by a six-member government-appointed caretaker board. Anand Mahindra, Chairman and Managing Director of the Mahindra Group, saw the acquisition of Satyam as a strategic opportunity to move to the next level of growth. The acquisition would allow the Group to diversify across verticals, customers, and geographies, market a wide range of services to Satyam's strong customer base, and capitalize on common support systems in order to reduce operating costs and secure operational synergies. His brief to Vineet Nayyar—the vice chairman and managing director of Tech Mahindra and the vice chairman of Satyam—and C.P Gurnani—the CEO of Mahindra Satyam—was based on a set of clear principles: rectify the issues related to corporate governance; ensure an environment of trust where ethical conduct was valued; manage reputation risks by meeting customers and demonstrating the Mahindra Group's commitment; and restore faith within customers through newfound business models of delivery and engagements. As Nayyar reflected on Anand Mahindra's words, he wondered what series of business decisions he would have to make in order to retain the good elements, throw out the bad pieces, regain trust, and trigger change within the newly anointed Mahindra Satyam.

    Keywords: India; South Asia;

    Citation:

    Datar, Srikant M., Anjali Raina, and Namrata Arora. "Tech Mahindra and the Acquisition of Satyam Computers (A)." Harvard Business School Case 114-049, January 2014.
  2. Contempo Technologies, Inc. and Betty Sievers: A Clash of Interests in an Uncertain Time

    In an era of rapidly evolving systems of health care delivery, the impact on patients, physicians, hospitals, medical device manufacturers and small business owners are often conflicting. This case highlights these conflicts and stressors from all perspectives, providing unique insights and offering potential options.

    Keywords: health care industry; healthcare; Health Care and Treatment; Health Industry;

    Citation:

    Datar, Srikant M., Michael R. Jaff D.O., and Caitlin N. Bowler. "Contempo Technologies, Inc. and Betty Sievers: A Clash of Interests in an Uncertain Time." Harvard Business School Case 114-009, August 2013.
  3. BMVSS: Changing Lives, One Jaipur Limb at a Time

    Bhagwan Mahaveer Viklang Sahayata Samiti (BMVSS) is an Indian not-for-profit organization engaged in assisting differently-abled persons by providing them with the legendary low-cost prosthesis, the Jaipur Foot, and other mobility-assisting devices, free of cost. Known for its patient-centric culture, its focus on innovation, and for developing the $20 Stanford-Jaipur knee, BMVSS has assisted over a million people in its lifetime of 44 years. As the founder, Mr. D.R. Mehta, thinks about the financial sustainability of BMVSS, he must devise a strategy that will sustain its human impact well into the future.

    Keywords: Nonprofit Organizations; Financial Condition; Health Care and Treatment; Diversity Characteristics; Giving and Philanthropy; Growth and Development Strategy; Medical Devices and Supplies Industry; Health Industry; India;

    Citation:

    Datar, Srikant, and Saloni Chaturvedi. "BMVSS: Changing Lives, One Jaipur Limb at a Time." Harvard Business School Case 114-007, July 2013.
  4. TWA Parts (TN) (Abridged)

    Citation:

    Narayanan, V.G., and Srikant Datar. "TWA Parts (TN) (Abridged)." Harvard Business School Teaching Note 113-107, April 2013.
  5. Colorscope, Inc. (Abridged) (TN)

    Citation:

    Narayanan, V.G., and Srikant Datar. "Colorscope, Inc. (Abridged) (TN)." Harvard Business School Teaching Note 113-108, February 2013.
  6. To Trim or Not to Trim: That Is the Question (TN)

    Citation:

    Datar, Srikant. "To Trim or Not to Trim: That Is the Question (TN)." Harvard Business School Teaching Note 113-111, March 2013.
  7. Justin Anson Distillery, Inc. (TN)

    Citation:

    Datar, Srikant M. "Justin Anson Distillery, Inc. (TN)." Harvard Business School Teaching Note 113-112, April 2013.
  8. To Trim or Not to Trim NPV Spreadsheet

    Citation:

    Datar, Srikant M. "To Trim or Not to Trim NPV Spreadsheet." Harvard Business School Spreadsheet Supplement 213-718, March 2013.
  9. The Center for Creative Leadership (TN)

    Teaching Note for [308013].

    Keywords: Creativity; Leadership Development; Problems and Challenges; Organizations; Research; Programs; Design; Service Delivery; Business Education;

    Citation:

    Datar, Srikant M., and David A. Garvin. "The Center for Creative Leadership (TN)." Harvard Business School Teaching Note 310-097, May 2010.
  10. Yale School of Management (TN)

    Teaching Note for [308011].

    Keywords: Curriculum and Courses; Leadership Development; Learning; Perspective; Transformation; Business Education; Education Industry;

    Citation:

    Datar, Srikant M., and David A. Garvin. "Yale School of Management (TN)." Harvard Business School Teaching Note 310-096, May 2010.
  11. Harvard Business School (TN)

    Teaching Note for [308012].

    Keywords: Education Industry;

    Citation:

    Datar, Srikant M., and David A. Garvin. "Harvard Business School (TN)." Harvard Business School Teaching Note 310-095, May 2010.
  12. INSEAD (TN)

    Teaching Note for [308009].

    Keywords: Globalization; Curriculum and Courses; Business Education; Service Delivery; Education Industry; Asia; Europe;

    Citation:

    Datar, Srikant M., and David A. Garvin. "INSEAD (TN)." Harvard Business School Teaching Note 310-085, May 2010.
  13. University of Chicago Graduate School of Business (TN)

    Teaching Note for [308014].

    Keywords: Education Industry;

    Citation:

    Datar, Srikant M., and David A. Garvin. "University of Chicago Graduate School of Business (TN)." Harvard Business School Teaching Note 310-084, May 2010.
  14. Stanford Graduate School of Business (TN)

    Teaching Note for [308010].

    Keywords: Education Industry; California;

    Citation:

    Datar, Srikant M., and David A. Garvin. "Stanford Graduate School of Business (TN)." Harvard Business School Teaching Note 310-083, May 2010.
  15. Nippon Steel Corporation

    Nippon Steel Corporation, the largest Japanese steel producer and second largest in the world faces challenges in pursuing strategy to become a true global player. Nippon Steel had long been the top Japanese company, however the emergence of a global player, Arcelor-Mittal, prompted globalization of the steel industry. The company feels the urgent need to also globalize the company by not just increasing overseas production but also making necessary changes to the company structure.

    Keywords: History; Corporate Strategy; Problems and Challenges; International Accounting; Change Management; Restructuring; Competitive Strategy; Emerging Markets; Globalization; Global Strategy; Steel Industry; Japan;

    Citation:

    Datar, Srikant M., and Akiko Kanno. "Nippon Steel Corporation." Harvard Business School Case 109-038, April 2009. (Revised March 2010.)
  16. Pratham - Every Child in School and Learning Well

    The case focuses on how Pratham, a non-governmental organization, provided quality education to underprivileged children in India by collaborating with the government. It focuses on the problem Madhav Chavan, the founder, is trying to solve, the contributing factors that have caused this problem not to be solved till now, Madhav's theory of change, questions about whether these activities (inputs) will affect the outputs and have an impact, what will it take and how will we know if Pratham is successful, and recommendations about what Madhav should do next.

    Keywords: Non-Governmental Organizations; Collaborative Innovation and Invention; Social and Collaborative Networks; Performance Evaluation; Change Management; Organizational Design; Early Childhood Education; Management Systems; Strategy; Quality; Education Industry; India;

    Citation:

    Datar, Srikant M., Stacey M. Childress, Rachna Tahilyani, and Anjali Raina. "Pratham - Every Child in School and Learning Well." Harvard Business School Case 110-001, January 2010.
  17. INSEAD

    In the spring of 2008, INSEAD offered a one-year MBA, PhD, executive MBA, and non-degree management education programs to nearly 900 MBA students, 64 PhD candidates, and over 8,500 executive education students. With two campuses, one in Europe and one in Asia, INSEAD had been a pioneer in setting up a secondary campus as a way to push the internationalization of its faculty and curriculum. The case explores INSEAD's approach to business education in a global context and how it functions with a dual-campus setting.

    Keywords: Curriculum and Courses; Geographic Location; Business Education; Globalization; Diversity Characteristics; Cross-Cultural and Cross-Border Issues;

    Citation:

    Datar, Srikant M., David A. Garvin, and Carin-Isabel Knoop. "INSEAD." Harvard Business School Case 308-009, February 2008. (Revised May 2009.)
  18. The Center for Creative Leadership

    The Center for Creative Leadership (CCL) was founded in 1970 on the notion that leadership was not innate but could be learned. CCL evolved into one of the world's top leadership development organizations, involved in both research and program design and delivery. This case explores CCL's approach to leadership and management education for executives and presents some of the challenges the CCL faces as many different types of leadership development providers continue to emerge.

    Keywords: Competency and Skills; Learning; Training; Leadership Development; Personal Characteristics;

    Citation:

    Datar, Srikant M., David A. Garvin, and Carin-Isabel Knoop. "The Center for Creative Leadership." Harvard Business School Case 308-013, February 2008. (Revised May 2009.)
  19. Harvard Business School

    In 2008 the Boston-based Harvard Business School would turn 100. As the centennial year began, the HBS community and leadership were reflecting on how the School might fulfill its mission to "develop business leaders who make a difference in the world" in the next century. This case focuses on the school's commitment to general management education and its implementation in an increasingly globalized business world.

    Keywords: Business Education; Cases; Leadership Development; Management; Management Skills; Organizational Change and Adaptation; Planning; Problems and Challenges; Segmentation; Education Industry;

    Citation:

    Datar, Srikant M., David A. Garvin, and Carin-Isabel Knoop. "Harvard Business School." Harvard Business School Case 308-012, February 2008. (Revised March 2008.)
  20. Yale School of Management

    In the fall of 2006, the Yale School of Management launched a new core curriculum in its MBA program. The new curriculum eliminated traditional discipline-based courses such as finance and marketing and replaced them with courses that sought to integrate teaching and learning across functions and from the perspective of the constituents with whom leaders typically interacted, such as customers, competitors, and investors. This case examines the implementation of the new curriculum and how it transformed business education at the Yale School of Management.

    Keywords: Transformation; Business Education; Curriculum and Courses; Learning; Teaching; Integration;

    Citation:

    Datar, Srikant M., David A. Garvin, and James Weber. "Yale School of Management." Harvard Business School Case 308-011, February 2008. (Revised February 2008.)
  21. University of Chicago Graduate School of Business

    The University of Chicago Graduate School of Business offered a discipline-based, flexible MBA program to full time, evening, weekend, and executive MBA students. At a time when other MBA programs were introducing significant changes to their curricula, Chicago felt its traditional approach worked well, and it was not contemplating significant change. This case describes Chicago's approach to MBA education and the challenges it faced.

    Keywords: Change Management; Higher Education; Training; Management Style; Problems and Challenges; Education Industry;

    Citation:

    Datar, Srikant M., David A. Garvin, and James Weber. "University of Chicago Graduate School of Business." Harvard Business School Case 308-014, February 2008. (Revised February 2008.)
  22. Stanford Graduate School of Business

    In fall 2007, Stanford Graduate School of Business (GSB) adopted a new curriculum that it heralded as a "revolutionary change in management education." The new approach aimed at increasing the level and quality of student academic engagement. This case describes the concept and described its implementation and early challenges.

    Keywords: Experience and Expertise; Business Education; Higher Education; Globalization; Research and Development; Cognition and Thinking; Adaptation; Education Industry; California;

    Citation:

    Datar, Srikant M., David A. Garvin, and Carin-Isabel Knoop. "Stanford Graduate School of Business." Harvard Business School Case 308-010, February 2008. (Revised February 2008.)
  23. Opportunity International: Measurement and Mission (TN)

    Keywords: Measurement and Metrics; Mission and Purpose; Opportunities;

    Citation:

    Leonard, Herman B., Srikant M. Datar, Marc J. Epstein, and Melissa Tritter. "Opportunity International: Measurement and Mission (TN)." Harvard Business School Teaching Note 308-031, September 2007.
  24. AARP Foundation (A)

    AARP Foundation--a leading non-profit corporation--must create a new "Dashboard" performance measurement tool to track the effectiveness of its new strategic plan.

    Keywords: Management Analysis, Tools, and Techniques; Performance Effectiveness; Performance Evaluation; Strategic Planning; Nonprofit Organizations; Welfare or Wellbeing; Business Strategy;

    Citation:

    Datar, Srikant M., Herman B. Leonard, Marc J. Epstein, and Thomas Goodwin. "AARP Foundation (A)." Harvard Business School Case 107-051, June 2007.
  25. AARP Foundation (B)

    Keywords: Non-Governmental Organizations; Nonprofit Organizations;

    Citation:

    Datar, Srikant M., Herman B. Leonard, Marc J. Epstein, and Thomas Goodwin. "AARP Foundation (B)." Harvard Business School Supplement 107-052, June 2007.
  26. Novartis Pharma: The Business Unit Model

    In June 2000, Novartis reorganized its pharmaceutical business to form global business units in oncology, transplantation, ophthalmology, and mature products. The remaining primary care products continued to be managed within global functions (e.g., R&D and marketing). The new organization created a matrix structure and new roles and responsibilities for heads of business functions, CEOs of new business units, and country managers operating in over 100 countries.

    Keywords: Restructuring; Recruitment; Product Marketing; Organizational Structure; Problems and Challenges; Health Industry; Pharmaceutical Industry;

    Citation:

    Datar, Srikant M., Carin-Isabel Knoop, and Cate Reavis. "Novartis Pharma: The Business Unit Model." Harvard Business School Case 101-030, January 2001. (Revised May 2003.)
  27. Verizon Communications, Inc.: Implementing a Human Resources Balanced Scorecard

    In early 2000, Verizon Communications implemented a Human Resources Balanced Scorecard to evaluate the effectiveness of and payoffs from human resource management. This case describes the benefits of the scorecard and the challenges of measurement and implementation. Teaching Purpose: To help students understand: 1) how to implement a Balanced Scorecard, 2) how to measure and improve the effectiveness of support functions, and 3) how to link nonfinancial measures to financial measures of support functions when financial benefits are difficult to quantify.

    Keywords: Balanced Scorecard; Human Resources; Telecommunications Industry;

    Citation:

    Datar, Srikant M., Marc J. Epstein, and Jeremy Cott. "Verizon Communications, Inc.: Implementing a Human Resources Balanced Scorecard." Harvard Business School Case 101-102, June 2001. (Revised October 2001.)
  28. Sumisho Metalex: Implementing Strategic Change

    Keywords: Leading Change; Business Strategy; Change Management;

    Citation:

    Datar, Srikant M., and Ratna G. Sarkar. "Sumisho Metalex: Implementing Strategic Change." Harvard Business School Case 101-037, October 2000.
  29. Extraprise

    In the three years since it was founded, the Boston-based Internet strategy consulting firm, Extraprise, has changed its strategy three times. Jennifer Gabler, the CFO, considers what kinds of control systems she can put in place to ensure the company can continue to achieve operational excellence. With company growth and market changes happening so rapidly, how can the company ensure that it will always be able to turn on a dime? What kind of control would be most effective?

    Keywords: Information Management; Management Analysis, Tools, and Techniques; Mathematical Methods; Information Technology; Outcome or Result; Business Growth and Maturation; Growth and Development Strategy; Web Services Industry; Information Technology Industry; Boston;

    Citation:

    Datar, Srikant M., Krishna G. Palepu, and Sarah S. Khetani. "Extraprise." Harvard Business School Case 101-001, August 2000. (Revised September 2000.)
  30. To Trim or Not to Trim: That Is the Question

    Should Novartis drop 20% of its global pharmaceutical product brands that account for only 3% of its pharmaceutical revenues?

    Keywords: Business Earnings; Cost vs Benefits; Business Strategy; Investment Return; Problems and Challenges; Pharmaceutical Industry;

    Citation:

    Datar, Srikant M. "To Trim or Not to Trim: That Is the Question." Harvard Business School Case 100-105, May 2000.
  31. Novartis (A): Being a Global Leader

    For the Novartis leaders, the decision to "use stretch budgets again next year" highlights the tension between candor and empowerment and command-and-control, between the new and the old, between high performance and business as usual, between Ciba and Sandoz. Management must decide what kind of company and culture they want to build.

    Keywords: Goals and Objectives; Leading Change; Organizational Culture; Performance; Budgets and Budgeting;

    Citation:

    Datar, Srikant M., and Carin-Isabel Knoop. "Novartis (A): Being a Global Leader." Harvard Business School Case 198-041, February 1998. (Revised November 1998.)
  32. Accounting for Manufacturing Companies

    The accounting for a manufacturing company is examined, including the flow of costs from raw materials to work in process to finished goods and the distribution between an inventoriable or product cost and a noninventoriable or period cost.

    Keywords: Cost Accounting; Product; Cost; Distribution; Accrual Accounting; Accounting; Manufacturing Industry;

    Citation:

    Datar, Srikant M. "Accounting for Manufacturing Companies." Harvard Business School Background Note 198-019, August 1997.
  33. Co-operative Bank, The

    A British bank with strong roots in the cooperative movement encounters declining profitability in an increasingly competitive and deregulated financial services industry. It attempts to grow by broadening its customer base and increasing the range of products and services offered. It turns to activity-based costing as part of its reengineering effort to learn more about the process and product costs and customer profitability, and contemplates what actions to take based on this new information.

    Keywords: Product; Competition; Expansion; Cost Management; Activity Based Costing and Management; Profit; Banking Industry; Financial Services Industry;

    Citation:

    Kaplan, Robert S., and Srikant M. Datar. "Co-operative Bank, The." Harvard Business School Case 195-196, March 1995. (Revised April 1997.)

Other Publications and Materials

  1. Risk Aversion, Risk Premium and the Choice of Capital Projects

    Keywords: Risk Management; Cost vs Benefits; Infrastructure;

    Citation:

    Datar, S., R. Banker, and B. Gopi. "Risk Aversion, Risk Premium and the Choice of Capital Projects."
  2. Further Results on the Value of Communication in Risk Neutral Agencies

    Keywords: Communication; Value;

    Citation:

    Datar, S., A. Amershi, and J. Hughes. "Further Results on the Value of Communication in Risk Neutral Agencies."
  3. The Role of Inventory in Empowered Work Settings: Model and Empirical Analysis

    Keywords: Logistics; Mathematical Methods;

    Citation:

    Datar, S., M. Alles, and R. Sarkar. "The Role of Inventory in Empowered Work Settings: Model and Empirical Analysis."