July 2002 (Revised March 2005)
Case
HBS Case Collection

Kendall Square Research Corporation (A) (Abridged)

By: William J. Bruns Jr. and F. Warren McFarlan

Format:Print
| Language:French
| Pages:18

Abstract

Kendall Square Research was a small competitor in the supercomputer industry. Sales grew rapidly in 1992 and early 1993, and the company sold stock to the public for the first time. Analysts forecasted higher earnings for 1993, then the company's revenue recognition practices were questioned and the answers were devastating.

Keywords

Revenue Recognition; Standards; Accounting Audits; Computer Industry

Citation

Bruns, William J., Jr., and F. Warren McFarlan. "Kendall Square Research Corporation (A) (Abridged)." Harvard Business School Case 303-036, July 2002. (Revised March 2005.)