In her current research, Professor Gallani draws on economic and sociological theories to analyze the design of incentive and performance management systems. She explores the effectiveness of monetary and non-monetary incentives, feedback systems, and types of performance measures. Her research spans across industries, but her more recent work exhibits a particular focus on healthcare provider organizations.
Susanna Gallani
Assistant Professor of Business Administration
Assistant Professor of Business Administration
Susanna Gallani is an assistant professor of business administration in the Accounting and Management unit. At HBS, she teaches Executing Strategy, a second-year elective course in the MBA program, and in focused executive education programs. She also collaborates with Harvard Medical School by teaching in the Essentials of the Profession course and in the Surgical Leadership Program.
In her research, Professor Gallani focuses on issues related to the design and effectiveness of performance management systems. In her work, she has explored the direct and indirect effects of compensation contract design and, in particular, the interplay between monetary and non-monetary incentives. Her research spans from incentive programs for top executives to those designed for rank-and-file organizational members. While these issues are relevant for a broad set of industries, much of her focus is on the particular challenges and opportunities associated with designing and implementing performance management systems in healthcare organizations. In her current work, she is exploring the implications of organizational choices with respect to performance measurement and incentives on key issues, including professional burnout in hospitals and how healthcare provider organizations can address social determinants of health. She collaborates with the American College of Surgeons in an initiative focused on reimagining the design of surgeons’ compensation plans to foster the provision of value-based healthcare. Her broader research interests also include studies of the role of external influencers, such as proxy advisory firms, compensation consultants, and institutional investors, on the design of executive compensation contracts in public firms based in the United States.
Professor Gallani holds a Ph.D. in accounting from Michigan State University, and a Master in Business Administration from Central Michigan University. Her undergraduate degree in Business Economics is from the University of Trieste, Italy. Before pursuing her doctorate, Professor Gallani was a senior manager at Honeywell, where she was involved in business transformation initiatives.
- Journal Articles
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- Kaplan, Robert S., and Susanna Gallani. "Variance Analysis: New Insights from Health Care Applications." Issues in Accounting Education 37, no. 2 (May 2022): 27–36. View Details
- Cai, Wei, Susanna Gallani, and Jee-Eun Shin. "Incentive Effects of Subjective Allocations of Rewards and Penalties." Management Science (forthcoming). View Details
- Gallani, Susanna, and Gregory Sabin. "Successfully Implementing TDABC in Health-Care Provider Organizations." Cost Management 35, no. 6 (November–December 2021): 29–33. (Commissioned Article.) View Details
- Ikram, Umar, Susanna Gallani, Jose F. Figueroa, and Thomas W. Feeley. "4 Strategies to Make Telehealth Work for Elderly Patients." Harvard Business Review Digital Articles (November 24, 2020). View Details
- Ikram, Umar, Susanna Gallani, Jose F. Figueroa, and Thomas W. Feeley. "Protecting Vulnerable Older Patients during the Pandemic." NEJM Catalyst (September 17, 2020). View Details
- Gallani, Susanna, Takehisa Kajiwara, and Ranjani Krishnan. "Value of New Performance Information in Healthcare: Evidence from Japan." International Journal of Health Economics and Management 20, no. 4 (December 2020): 319–357. View Details
- Gallani, Susanna, Ranjani Krishnan, Eric J. Marinich, and Michael D. Shields. "Budgeting, Psychological Contracts, and Budgetary Misreporting." Management Science 65, no. 6 (June 2019): 2924–2945. View Details
- Gallani, Susanna. "Incentives Don't Help People Change, but Peer Pressure Does." Harvard Business Review Digital Articles (March 23, 2017). View Details
- Working Papers
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- Cai, Wei, Susanna Gallani, and Jee-Eun Shin. "Incentive Contract Design and Employee-Initiated Innovation: Evidence from the Field." Working Paper, June 2022. (Conditionally Accepted at Contemporary Accounting Research.) View Details
- Gallani, Susanna. "Conduit Incentives: Eliciting Cooperation from Workers Outside of Managers' Control. Evidence from Hospital Hand Washing." Working Paper, May 2022. (Conditionally Accepted at The Accounting Review.) View Details
- 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
- Albuquerque, Ana, Mary Ellen Carter, and Susanna Gallani. "Are ISS Recommendations Informative? Evidence from Assessments of Compensation Practices." Harvard Business School Working Paper, No. 19-085, February 2019. (Revised March 2020.) View Details
- Deller, Carolyn, Susanna Gallani, and Tatiana Sandino. "Using a 360-Degree Assessment System to Promote Core Values: A Field Experiment in a Retail Chain." Harvard Business School Working Paper, No. 18-069, January 2018. (Revised January 2022.) View Details
- Gallani, Susanna. "Through the Grapevine: Network Effects on the Design of Executive Compensation Contracts." Harvard Business School Working Paper, No. 16-019, August 2015. (Revised December, 2016.) View Details
- Cases and Teaching Materials
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- Gallani, Susanna, and David Lane. "DaVita Responds to COVID." Harvard Business School Case 122-007, March 2022. (Revised June 2022.) View Details
- Gallani, Susanna. "Hospital 57357: Aligning Performance Towards a Vision of a Cancer-Free Childhood." Harvard Business School Teaching Note 122-095, March 2022. View Details
- Gallani, Susanna. "Cooking Down a Storm at Pasta Serafina (A) & (B)." Harvard Business School Teaching Note 122-093, March 2022. View Details
- Gallani, Susanna, and Brian Trelstad. "The Robin Hood Army (A) and (B)." Harvard Business School Teaching Note 122-094, March 2022. View Details
- Gallani, Susanna. "Social Determinants of Health at Boston Medical Center." Harvard Business School Teaching Note 122-092, March 2022. View Details
- Gallani, Susanna. "Springfield Hospital Assignment Solution." Harvard Business School Spreadsheet Supplement 122-712, March 2022. View Details
- Gallani, Susanna. "Springfield Hospital - Assignment." Harvard Business School Spreadsheet Supplement 122-711, March 2022. View Details
- Gallani, Susanna, and Robert Kaplan. "Springfield Hospital." Harvard Business School Teaching Note 122-033, March 2022. View Details
- Gallani, Susanna, and Youssef Abdel Aal. "Hospital 57357: Aligning Performance Towards a Vision of a Cancer-Free Childhood." Harvard Business School Case 122-041, October 2021. (Revised February 2022.) View Details
- Gallani, Susanna, Kaya Bos, and Kathryn Reddy. "Social Determinants of Health at Boston Medical Center." Harvard Business School Case 120-088, March 2020. View Details
- Gallani, Susanna. "Social Determinants of Health at Boston Medical Center." Harvard Business School Teaching Plan 121-014, July 2020. View Details
- Gallani, Susanna. "Social Determinants of Health at Boston Medical Center: Board Plan." Harvard Business School PowerPoint Supplement 121-016, July 2020. View Details
- Gallani, Susanna. "Social Determinants of Health at Boston Medical Center: Slides." Harvard Business School PowerPoint Supplement 121-015, July 2020. View Details
- Gallani, Susanna, Martin Artz, Johannes Habel, and Sascha Alavi. "Incentivizing Sales Advisors at Mustang." Harvard Business School Case 120-016, January 2020. (Revised June 2021.) View Details
- Gallani, Susanna, Francesca Gino, and Raffaella Sadun. "Cooking Down a Storm: Changing Culture at Pasta Serafina (A)." Harvard Business School Case 120-013, September 2019. View Details
- Gallani, Susanna, Francesca Gino, and Raffaella Sadun. "Cooking Down a Storm: Changing Culture at Pasta Serafina (B)." Harvard Business School Supplement 120-014, September 2019. View Details
- Gallani, Susanna, Anja Anliker, Luke Hodges, and Amram Migdal. "Glenn Defense Marine Asia (A)." Harvard Business School Case 120-036, September 2019. (Revised February 2022.) View Details
- Gallani, Susanna, Anja Anliker, Luke Hodges, and Amram Migdal. "Glenn Defense Marine Asia (B)." Harvard Business School Supplement 120-037, September 2019. (Revised February 2022.) View Details
- Gallani, Susanna, Jan Bouwens, and Peter Kroos. "Bark Gift Shop Ltd." Harvard Business School Case 120-008, August 2019. View Details
- Gallani, Susanna, Jan Bouwens, and Peter Kroos. "Bark Gift Shop Ltd." Harvard Business School Teaching Note 120-025, September 2019. View Details
- Gallani, Susanna. "Bark Gift Shop Ltd. Assignment Worksheet." Harvard Business School Spreadsheet Supplement 121-701, July 2020. View Details
- Gallani, Susanna. "Bark Gift Shop Ltd. Assignment Worksheet Solution." Harvard Business School Spreadsheet Supplement 121-702, July 2020. View Details
- Gallani, Susanna, Gregory Sabin, Lexor Adams, and Nicholas Haberling. "Christmas Inc. (A)." Harvard Business School Case 120-009, July 2019. View Details
- Gallani, Susanna, Gregory Sabin, Lexor Adams, and Nicholas Haberling. "Christmas Inc. (B)." Harvard Business School Supplement 120-010, July 2019. View Details
- Gallani, Susanna, Mary Witkowski, and Harry B. Wolberg. "U.S. Commercial Health Insurance Industry." Harvard Business School Technical Note 119-064, January 2019. (Revised June 2019.) View Details
- Gallani, Susanna. "The Robin Hood Army." Harvard Business School Case 119-007, July 2018. (Revised November 2018.) View Details
- Gallani, Susanna. "The Robin Hood Army (B)." Harvard Business School Supplement 120-017, August 2019. View Details
- Gallani, Susanna, and Robert Kaplan. "Springfield Hospital." Harvard Business School Case 117-025, September 2016. (Revised October 2018.) View Details
- Rouen, Ethan, and Susanna Gallani. "Tapping Growth at Lord Hobo Brewing Company." Harvard Business School Case 119-028, August 2018. View Details
- Rouen, Ethan, and Susanna Gallani. "Tapping Growth at Lord Hobo Brewing Company." Harvard Business School Teaching Note 120-023, September 2019. View Details
- 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
- 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
- Rouen, Ethan, and Susanna Gallani. "Tapping Growth at Lord Hobo PowerPoint Supplement." Harvard Business School PowerPoint Supplement 120-708, October 2019. View Details
- Srinivasan, Suraj, Dennis W. Campbell, Susanna Gallani, and Amram Migdal. "Sales Misconduct at Wells Fargo Community Bank." Harvard Business School Case 118-009, June 2017. (Revised September 2021.) View Details
- Srinivasan, Suraj, Dennis W. Campbell, Susanna Gallani, and Amram Migdal. "Sales Misconduct at Wells Fargo Community Bank." Harvard Business School Teaching Note 118-022, March 2018. View Details
- Gallani, Susanna, Gregory Sabin, and Katherine Cui. "J.C. Penney: Tough Choices for Allen Questrom." Harvard Business School Case 118-041, December 2017. View Details
- Gallani, Susanna, Gregory Sabin, Amela Pjetrovic, and Edoardo Cacciamani. "J.C. Penney: Tough Choices for Allen Questrom (B)." Harvard Business School Supplement 121-032, September 2020. View Details
- Gallani, Susanna, Tiffany Y. Chang, Brian J. Hall, and Jee Eun Shin. "Buffer.com." Harvard Business School Case 917-019, May 2017. View Details
- Gallani, Susanna, Tiffany Y. Chang, Brian J. Hall, and Jee Eun Shin. "Buffer.com (B)." Harvard Business School Supplement 917-020, May 2017. View Details
- Kaplan, Robert S., and Susanna Gallani. "Cost Variance Analysis." Harvard Business School Background Note 117-006, October 2016. (Revised March 2022.) View Details
- Gallani, Susanna, and Eva Labro. "VMD Medical Imaging Center." Harvard Business School Case 117-002, August 2016. View Details
- Gallani, Susanna, and Eva Labro. "VMD Medical Imaging Center." Harvard Business School Teaching Note 117-003, August 2016. (Revised June 2018.) View Details
- Gallani, Susanna, and Eva Labro. "RegionFly: Cutting Costs in the Airline Industry." Harvard Business School Case 116-047, May 2016. View Details
- Gallani, Susanna, and Eva Labro. "RegionFly: Cutting Costs in the Airline Industry." Harvard Business School Teaching Note 116-053, May 2016. View Details
- Other Publications and Materials
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- Gallani, Susanna, Mary Witkowski, Lauren Haskins, Haley Jeffcoat, Vinita Mujumdar, and Frank Opelka. "Today's Surgeon Compensation Models Fall Short: Aligning Incentives to Create More Equitable and Value-based Compensation Models." Bulletin of the American College of Surgeons 106, no. 4 (April 2021): 33–39. View Details
- Gallani, Susanna, Mary Ellen Carter, and Ana Albuquerque. "Comment: Are ISS Recommendations Informative? Evidence from Assessments of Compensation Practices." U.S. Securities and Exchange Commission, 2020. (Comments on Proposed Rule: Amendments to Exemptions from the Proxy Rules for Proxy Voting Advice.) View Details
- Gallani, Susanna. "Incentives Don't Help People Change, but Peer Pressure Does." Harvard Business Review Digital Articles (March 23, 2017). View Details
- Research Summary
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Performance management in healthcare provider organizations presents particular challehges, motivate by historical industry practices, market structures and dynamics, and cultural peculiarities. Through her research studies and case studies, Prof. Gallani explores various challenges associated with designing and implementing performance management systems, including performance measurement, compensation, and non-monetary incentives. Particular aspects of interest in her current work include studies of managerial causes of professional burnout and moral distress.Healthcare provider organizations are becoming progressively more involved in ways to improve health equity and address social determinants of health (SDOH). In this line of work, Prof. Gallani studies organizational factors interacting with the implementation of SODH initiatives. In particular, she is interested in exploring the ways multiple organizations coordinate to offer a systemic response to SDOH, how they measure the effectiveness of their initiatives, and how they create accountability across organizational lines.In this line of research, Prof. Gallani explores the interplay between monetary and non-monetary incentives in organization. In particular, she explores the effectiveness of non-monetary motivation mechanisms, including mission statements and company values, feedback, social pressure, recognition, etc. and the ways in which they interact with workers compensation contracts. This research spans across different industries and organizational levels.In this line of work, Prof. Gallani explores the influence of external actors on the design and effectiveness of executive compensation. Prominent external actors she has examined in her work include compensation consultants, proxy advisory firms, and institutional investors.
- Teaching
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At HBS, Professor Gallani teaches Executing Strategy, a second-year elective in the MBA program, and in focused Executive Education programs. She also collaborates with Harvard Medical School by teaching in the Essentials of the Profession course and in the Surgical Leadership Program.
- Awards & Honors
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Received the 2022 Midyear Meeting Outstanding Reviewer Award from the Management Accounting Section of the American Accounting Association.Received the 2021 Robert F. Greenhill Award.Received the 2019 Midyear Meeting Outstanding Reviewer Award from the Management Accounting Section of the American Accounting Association.Recipient of the Outstanding Contribution in Review Award from Accounting, Organizations, and Society in 2018.
- Additional Information
- Areas of Interest
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