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  • October 2018 (Revised May 2019)
  • Teaching Note

Intuit: Turbo Tax PersonalPro - A Tale of Two Entrepreneurs
By: Joseph Fuller, Shikhar Ghosh and Monica Baraldi
Teaching Note for HBS No. 816-048. The case tells the story of a product manager within Intuit who develops an idea for a new product that spans two of the company's existing business units—professional tax software, sold to accountants, and the consumer focused...  View Details
Keywords: Business Units; Business or Company Management; Software; Accounting; Product Development; Financial Services Industry
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  • Article

Performance Effects of Setting a High Reference Point for Peer‐Performance Comparison
By: Henry Eyring and V.G. Narayanan
We conduct a field experiment, based on a registered report accepted by the Journal of Accounting Research, to test performance effects of setting a high reference point for peer‐performance comparison. Relative to providing the median as a reference point for...  View Details
Keywords: Relative Performance Evaluation; Reference Points; Social Comparison; Field Experiment; Performance; Performance Evaluation; Education
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  • June 2017
  • Teaching Note

Google to Alphabet: Two Job Opportunities
By: Robert Simons and Jennifer Packard
This is the teaching note for "Google to Alphabet: Two Job Opportunities" HBS No.116-046 The case describes two job postings for positions at Google. The first job posting is for a Software Engineer in the Google Maps unit and the second job posting is for an Account...  View Details
Keywords: Strategy And Execution; Span Of Control; Span Of Accountability; Span Of Support; Management Control Systems; Entrepreneurial Gap; Motivation; Job Design; Strategy; Technology; Organizational Design; Jobs and Positions; Technology Industry
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  • December 2016
  • Module Note

Strategy Execution Module 10: Using the Job Design Optimization Tool to Build Effective Organizations
By: Robert Simons
This module reading provides directions for using the online Job Design Optimization Tool (JDOT) which is available free of charge from Harvard Business School Publishing at https://cb.hbsp.harvard.edu/cbmp/resources/marketing/multimedia/JDOT/index.html. This tool can...  View Details
Keywords: Management Control Systems; Implementing Strategy; Execution; Span Of Control; Span Of Accountability; Performance Measurement; Job Design; Organization Design; Strategy; Entrepreneurship
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  • September 2016 (Revised January 2018)
  • Module Note

Strategy Execution Module 4: Organizing for Performance
By: Robert Simons
This module reading explores the implications of different business models on organization design. After discussing the distinction between units focused on work processes and those devoted to markets, the analysis provides insight as to when to organize businesses by...  View Details
Keywords: Management Control Systems; Implementing Strategy; Execution; Customer Focused Organization; Specialization; Span Of Control; Span Of Accountability; Span Of Attention; Strategy; Organizational Design; Organizational Structure
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  • March 22, 2016
  • Article

The Globalization of Corporate Environmental Disclosure: Accountability or Greenwashing?
By: Christopher Marquis, Michael W. Toffel and Yanhua Zhou
This article is a layman summary of "Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing," published in Organization Science 27, no. 2 (March–April 2016): 483–504.  View Details
Keywords: Reporting; Environmental Performance; Civil Society; Corporate Disclosure; Integrated Corporate Reporting; Corporate Social Responsibility and Impact; Civil Society or Community; Environmental Sustainability
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  • Article

Pricing and Production Flexibility: An Empirical Analysis of the U.S. Automotive Industry
By: Antonio Moreno and Christian Terwiesch
We use a detailed data set from the U.S. auto industry spanning from 2002 to 2009 and a variety of econometric methods to characterize the relationship between the availability of production mix flexibility and firms’ use of responsive pricing. We find that production...  View Details
Keywords: Empirical Operations Management; Flexibility; Pricing; Automotive Industry; Production; Price; Management; Analysis; Auto Industry; United States
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  • September 2015 (Revised March 2016)
  • Case

Intuit: Turbo Tax PersonalPro - A Tale of Two Entrepreneurs
By: Shikhar Ghosh, Joseph Fuller and Michael Roberts
The case provides a vehicle for teaching about both corporate intrapreneurship and the use of lean startup methods. It tells the story of a product manager within Intuit who develops an idea for a new product that spans two of the company's existing business...  View Details
Keywords: Business Units; Business or Company Management; Software; Accounting; Product Development; Financial Services Industry
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  • 2014
  • Article

The Governance of Social Enterprises: Mission Drift and Accountability Challenges in Hybrid Organizations
By: Alnoor Ebrahim, Julie Battilana and Johanna Mair
We examine the challenges of governance facing organizations that pursue a social mission through the use of market mechanisms. These hybrid organizations, often referred to as social enterprises, combine aspects of both charity and business at their core. In this...  View Details
Keywords: Governance; Hybrid Organizations; Nonprofit; Performance Measurement; Legal Form; Agency Theory; Stakeholder Management; Mission and Purpose; Social Enterprise; Corporate Accountability
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  • February 2014
  • Article

Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation
By: Francois Brochet and Suraj Srinivasan
We examine which independent directors are held accountable when investors sue firms for financial- and disclosure-related fraud. Investors can name independent directors as defendants in lawsuits, and they can vote against their re-election to express displeasure over...  View Details
Keywords: Independent Directors; Litigation Risk; Class Action Lawsuits; Director Accountability; Reputation; Boards Of Directors; Corporate Governance; Debt Securities; Corporate Accountability; Lawsuits and Litigation
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  • 1 Nov 2013
  • Conference Presentation

The Entrepreneurial Gap: How Managers Adjust Span of Accountability and Span of Control to Implement Business Strategy
By: Robert L. Simons
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  • 2013
  • Working Paper

Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation
By: Francois Brochet and Suraj Srinivasan
We examine which independent directors are held accountable when investors sue firms for financial and disclosure related fraud. Investors can name independent directors as defendants in lawsuits, and they can vote against their re-election to express displeasure over...  View Details
Keywords: Debt Securities; Lawsuits and Litigation; Legal Liability
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  • Article

Spanning the Institutional Abyss: The Intergovernmental Network and the Governance of Foreign Direct Investment
By: Juan Alcacer and Paul Ingram
Global economic transactions such as foreign direct investment must extend over an institutional abyss between the jurisdiction, and therefore protection, of the states involved. Intergovernmental organizations (IGOs), whose members are states, represent an important...  View Details
Keywords: Globalization; Market Transactions; Foreign Direct Investment; Government and Politics; Risk and Uncertainty; Networks; Culture; Complexity; Public Administration Industry
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  • Working Paper

The Distribution of the Size of Price Changes
By: Alberto Cavallo and Roberto Rigobon
Different theories of price stickiness have distinct implications on the number of modes in the distribution of price changes. We formally test for the number of modes in the price change distribution of 36 supermarkets, spanning 22 countries and 5 continents. We...  View Details
Keywords: Online Prices; Macroeconomics; Price; Change
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  • 2013
  • Working Paper

Span of Control and Span of Attention
By: Oriana Bandiera, Andrea Prat, Raffaella Sadun and Julie Wulf
Using novel data on CEO time use, we document the relationship between the size and composition of the executive team and the attention of the CEO. We combine information about CEO span of control for a sample of 65 companies with detailed data on how CEOs allocate...  View Details
Keywords: Conferences; Data and Data Sets; Leadership Style; Management Style; Managerial Roles; Time Management; Planning
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  • August 2011
  • Article

From the Outside In: The Negative Spillover Effects of Boundary Spanners' Relations with Members of Other Organizations
By: Lakshmi Ramarajan, Katerina Bezrukova, Karen A. Jehn and Martin Euwema
Contrary to much boundary spanning research, we examined the negative consequences of boundary spanning contact in multi-organizational contexts. Results from a sample of 833 Dutch peacekeepers show that employees' boundary spanning contact with members of other...  View Details
Keywords: Inter-organizational Contact; Boundary Spanning; Peacekeeping; Relationships; Jobs and Positions; Organizations; Attitudes
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  • Apr 2011 - 15 Apr 2011
  • Conference Presentation

The Globalization of Corporate Environmental Disclosure: Accountability or Greenwashing?
By: Michael W. Toffel
Keywords: Globalization; Corporate Disclosure
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  • November 2010 (Revised December 2015)
  • Background Note

Spans of Control and Accountability
By: Eugene F. Soltes
Overview of Spans of Control and Accountability.  View Details
Keywords: Organizational Design
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  • 2008
  • Working Paper

Spanning the Institutional Abyss: The Intergovernmental Network and the Governance of Foreign Direct Investment
By: Juan Alcacer and Paul Ingram
Global economic transactions such as foreign direct investment must extend over an institutional abyss between the jurisdiction, and therefore protection, of the states involved. Intergovernmental organizations (IGOs), whose members are states, represent an important...  View Details
Keywords: International Finance; Foreign Direct Investment; Cross-Cultural and Cross-Border Issues; Governance Controls; International Relations; Social Issues
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  • Sep 2007 - 2007
  • Conference Presentation

Antecedents of Boundary Spanning in Cross-functional NPD Teams
By: James R. Dillon, Shikhar Sarin and Amy C. Edmondson
Boundary spanning has been shown in prior research to enhance innovativeness and performance of product development teams. In this study, we examine team conditions that foster boundary spanning behavior. We analyze survey data from 207 members of 54 cross-functional...  View Details
Keywords: Product Development; Innovation and Invention; Groups and Teams; Behavior; Performance Improvement; Boundaries; Leadership Style; Product; Complexity; Integration; Power and Influence
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