Reading Financial Reports

William J. Bruns; Paul M. Healy; J. H. Hertenstein; Robert S. Kaplan; Sharon M. McKinnon

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Book | 2002

Reading Financial Reports

by William J. Bruns, Paul M. Healy, J. H. Hertenstein, Robert S. Kaplan and Sharon M. McKinnon

Keywords: Finance; Reports;

Format: Print

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Citation:

Bruns, William J., Paul M. Healy, J. H. Hertenstein, Robert S. Kaplan, and Sharon M. McKinnon. Reading Financial Reports. 2nd ed. Business Fundamentals . Boston: Harvard Business School Press, 2002.

About the Authors

William J. Bruns

Henry R. Byers Professor of Business Administration, Emeritus

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Paul M. Healy

James R. Williston Professor of Business Administration

Accounting and Management

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Robert S. Kaplan

Senior Fellow, Marvin Bower Professor of Leadership Development, Emeritus

Accounting and Management

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More from these Authors

Background Note | HBS Case Collection | October 2016 (Revised August 2018)

Cost Variance Analysis

Robert S. Kaplan and Susanna Gallani

This note was written to provide students with fundamental concepts and methods for the analysis of cost variances. It focuses on the decomposition of cost variances into price, quantity, and mix variance components, an approach that allows students to identify the root causes of differences between expected and actual costs.

Keywords: Cost Accounting;

Citation:
Kaplan, Robert S., and Susanna Gallani. "Cost Variance Analysis." Harvard Business School Background Note 117-006, October 2016. (Revised August 2018.) View Details

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Case | HBS Case Collection | June 2018 (Revised July 2018)

PCAOB Efforts to Improve Audit Quality (A)

Aiyesha Dey and Paul Healy

Citation:
Dey, Aiyesha, and Paul Healy. "PCAOB Efforts to Improve Audit Quality (A)." Harvard Business School Case 118-108, June 2018. (Revised July 2018.) View Details

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Working Paper | HBS Working Paper Series | 2019

The Creative Consulting Company

Robert S. Kaplan, Richard Nolan and David P. Norton

During the past 50 years, several consulting companies introduced important new ideas that extended management theory and improved management practice. This paper draws upon public sources and the authors’ personal experiences to describe how three management consulting companies created and sustained several big management ideas. The consulting organizations identified companies that had introduced an innovation to address a practice gap or anomaly. It then described the innovation in articles, cases, and public conferences and proceeded to help a new set of companies implement the management innovation, which led to enhancements in the original innovation that made it more understandable, generalizable, and robust. The consulting leaders sustained their thought-leadership positions by creating an ecosystem with senior executives at pioneer corporations and academic/thought leaders. The paper also describes how other consulting companies did not sustain an initial thought-leadership position because of a failure to recognize the synergistic interplay between knowledge application and knowledge creation.

Keywords: Management; Theory; Practice; Performance Improvement; Innovation and Management; Consulting Industry;

Citation:
Kaplan, Robert S., Richard Nolan, and David P. Norton. "The Creative Consulting Company." Harvard Business School Working Paper, No. 19-001, July 2018. View Details

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Reading Financial Reports

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