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Case | HBS Case Collection | December 2017

J.C. Penney: Tough Choices for Allen Questrom

by Susanna Gallani, Gregory Sabin and Katherine Cui

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Language: English Format: Print 15 pages EducatorsPurchase

Citation:

Gallani, Susanna, Gregory Sabin, and Katherine Cui. "J.C. Penney: Tough Choices for Allen Questrom." Harvard Business School Case 118-041, December 2017.

About the Author

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Susanna Gallani
Assistant Professor of Business Administration
Accounting and Management

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More from the Author

  • Working Paper | HBS Working Paper Series | 2019

    The Effect of Systems of Management Controls on Misreporting

    Aishwarrya Deore, Susanna Gallani and Ranjani Krishnan

    Organizations use systems of controls to encourage goal congruent employee behavior. Some control instruments within the system (e.g., cultural controls) guide employees and align their behavioral choices with organizational values, while other instruments (e.g., budgetary controls) facilitate resource allocation in the presence of asymmetric information. We explore how a system of controls comprising of cultural controls (i.e., mission statements) and budgetary controls influence budgetary misreporting. Experimental results indicate that a mission statement that emphasizes integrity results in lower misreporting when combined with budgetary controls that assume self-interested managers relative to its combination with budgetary controls that assume honest managers. Mission statements that emphasize financial performance do not reduce misreporting when combined with either type of budgetary controls. Organizational stewardship partially mediates the effect of systems of controls on misreporting. Our study contributes to the literature on systems of controls by providing evidence that certain combinations of control instruments are more effective than others in achieving important organizational objectives such as reducing budgetary misreporting.

    Keywords: directing controls; misreporting; mission statements; participative budgeting; stewardship theory; systems of management controls; Management Systems; Governance Controls; Mission and Purpose; Financial Reporting;

    Citation:

    Deore, Aishwarrya, Susanna Gallani, and Ranjani Krishnan. "The Effect of Systems of Management Controls on Misreporting." Harvard Business School Working Paper, No. 20-053, October 2019.  View Details
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  • Supplement | HBS Case Collection | October 2019

    Tapping Growth at Lord Hobo Brewing Company Spreadsheet Supplement (Instructor)

    Ethan Rouen and Susanna Gallani

    Citation:

    Rouen, Ethan, and Susanna Gallani. "Tapping Growth at Lord Hobo Brewing Company Spreadsheet Supplement (Instructor)." Harvard Business School Spreadsheet Supplement 120-707, October 2019.  View Details
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  • Supplement | HBS Case Collection | October 2019

    Tapping Growth at Lord Hobo Brewing Company Spreadsheet Supplement (Student)

    Ethan Rouen and Susanna Gallani

    Citation:

    Rouen, Ethan, and Susanna Gallani. "Tapping Growth at Lord Hobo Brewing Company Spreadsheet Supplement (Student)." Harvard Business School Spreadsheet Supplement 120-706, October 2019.  View Details
    CiteView DetailsPurchase Related
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