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    • All HBS Web  (112,695)
      • Faculty Publications  (2,319)

      Accounting and Management Remove Accounting and Management →

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      • October 2023
      • Article

      Health System Perspective on Cost for Delivering a Decision Aid for Prostate Cancer Using Time-Driven Activity-Based Costing

      By: David R. Ho, Robert S. Kaplan, Jonathan Bergman, David F. Penson, Benjamin Waterman, Kristin C. Williams, Jefersson Villatoro, Lorna Kwan and Christopher S. Saigal
      Previsit decision aids (DAs) have been shown to improve decisional quality. But the cost to deploy a DA has not been previously estimated. We interviewed or observed relevant personnel at three institutions that had implemented DA programs for men with prostate cancer....  View Details
      Keywords: Time-Driven Activity-Based Costing; Health Care and Treatment; Cost Accounting; Health Industry
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      Ho, David R., Robert S. Kaplan, Jonathan Bergman, David F. Penson, Benjamin Waterman, Kristin C. Williams, Jefersson Villatoro, Lorna Kwan, and Christopher S. Saigal. "Health System Perspective on Cost for Delivering a Decision Aid for Prostate Cancer Using Time-Driven Activity-Based Costing." Medical Care 61, no. 10 (October 2023): 681–688.
      • August 2023
      • Case

      Plug Power (A)

      By: Jonas Heese, Joseph Pacelli and James Barnett
      Set immediately after a December 2019 short-seller attack, the case explores Plug Power’s long challenging history. It then focuses on two key issues raised in the short-seller report related to lease accounting and stock warrants that Plug purportedly used to boost...  View Details
      Keywords: Accounting; Environmental Accounting; Financial Reporting; Ethics; Finance; Management; Social Enterprise; Energy Industry; Green Technology Industry; United States; Europe
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      Heese, Jonas, Joseph Pacelli, and James Barnett. "Plug Power (A)." Harvard Business School Case 124-009, August 2023.
      • August 2023
      • Supplement

      Plug Power (B)

      By: Jonas Heese, Joseph Pacelli and James Barnett
      The case is set in spring 2021, immediately after Plug Power made financial restatements dating back to 2018. The case describes the restatements, which revealed that Plug was reclassifying expense items to boost gross profits.  View Details
      Keywords: Accounting; Environmental Accounting; Financial Reporting; Ethics; Finance; Management; Social Enterprise; Energy Industry; Green Technology Industry; United States; Europe
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      Heese, Jonas, Joseph Pacelli, and James Barnett. "Plug Power (B)." Harvard Business School Supplement 124-018, August 2023.
      • August 2023
      • Case

      Floward

      By: Krishna Palepu and Namrata Arora
      In 2022, Abdulaziz B. Al Loughani, CEO and co-founder of Floward, an online flower and gifting company established in Kuwait in 2017, contemplated the firm's growth trajectory. Floward, an e-commerce enterprise that offered fresh-cut flowers sourced directly from...  View Details
      Keywords: Information Technology Industry; Middle East; North Africa; Saudi Arabia; Kuwait; United Arab Emirates; Jordan
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      Palepu, Krishna, and Namrata Arora. "Floward." Harvard Business School Case 124-010, August 2023.
      • August 2023
      • Teaching Note

      Vanderbilt: Transforming an Academic Health Care Delivery System, 2020

      By: Michael E. Porter, Robert S. Kaplan, Mary L. Witkowski and David N. Bernstein
      Teaching Note for HBS Case No. 724-373.  View Details
      Keywords: Health Care; Health Care Industry; Academic Medicine; Value-based Health Care; Value-based Healthcare; Health Care Delivery; Service Delivery; Transformation; Health Care and Treatment; Corporate Strategy; Leadership; Health Industry; Tennessee; United States
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      Porter, Michael E., Robert S. Kaplan, Mary L. Witkowski, and David N. Bernstein. "Vanderbilt: Transforming an Academic Health Care Delivery System, 2020." Harvard Business School Teaching Note 724-374, August 2023.
      • August 2023
      • Case

      Vanderbilt: Transforming an Academic Health Care Delivery System, 2020

      By: Michael E. Porter, Robert S. Kaplan, Mary L. Witkowski and David N. Bernstein
      Keywords: Health Care; Health Care Industry; Academic Medicine; Value-based Health Care; Value-based Healthcare; Health Care Delivery; Service Delivery; Transformation; Health Care and Treatment; Corporate Strategy; Leadership; Health Industry; Tennessee; United States
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      Porter, Michael E., Robert S. Kaplan, Mary L. Witkowski, and David N. Bernstein. "Vanderbilt: Transforming an Academic Health Care Delivery System, 2020." Harvard Business School Case 724-373, August 2023.
      • August 2023
      • Article

      Do Rating Agencies Behave Defensively for Higher Risk Issuers?

      By: Samuel B. Bonsall IV, Kevin Koharki, Pepa Kraft, Karl A. Muller III and Anywhere Sikochi
      We examine whether rating agencies act defensively toward issuers with a higher likelihood of default. We find that agencies' qualitative soft rating adjustments are more accurate as issuers' default risk grows, as evidenced by the adjustments leading to lower Type I...  View Details
      Keywords: Credit Rating Agencies; Soft Rating Adjustments; Default; Credit; Performance Evaluation; Measurement and Metrics; Financial Institutions; Risk Management
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      Bonsall, Samuel B., IV, Kevin Koharki, Pepa Kraft, Karl A. Muller III, and Anywhere Sikochi. "Do Rating Agencies Behave Defensively for Higher Risk Issuers?" Management Science 69, no. 8 (August 2023): 4864–4887.
      • July 2023 (Revised August 2023)
      • Case

      Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup

      By: Paul M. Healy and Jung Koo Kang
      The case explores the challenges of revenue recognition and financial reporting for Stride Funding (Stride), a fintech startup that has disrupted the student loan market. Stride leveraged proprietary machine learning and financial models to underwrite alternative...  View Details
      Keywords: Financial Services Industry; United States
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      Healy, Paul M., and Jung Koo Kang. "Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup." Harvard Business School Case 124-015, July 2023. (Revised August 2023.)
      • July 2023
      • Case

      Vytal: Packaging-as-a-Service

      By: George Serafeim, Michael W. Toffel, Lena Duchene and Daniela Beyersdorfer
      The Germany-based startup Vytal operated the largest digital-native reusable packaging-as-a-service network globally, having raised nearly €15 million, established a large network of restaurant partners, and prevented the use of millions of single-use take-out food...  View Details
      Keywords: Climate Change; Climate Risk; Digital; Platform Strategies; Data; Packaging; Sustainability; Start-up; Startup; Entrepreneurship; Entrepreneur; Impact; Circular; Growth Strategy; Innovation; Environmental Sustainability; Innovation and Invention; Business Growth and Maturation; Growth and Development Strategy; Business Startups; Resource Allocation; Risk Management; Adoption; Strategy; Performance Productivity; Service Delivery; Service Operations; Supply Chain; Distribution; Green Technology Industry; Service Industry; Retail Industry; Germany; Europe
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      Serafeim, George, Michael W. Toffel, Lena Duchene, and Daniela Beyersdorfer. "Vytal: Packaging-as-a-Service." Harvard Business School Case 124-007, July 2023.
      • July–August 2023
      • Article

      Accounting for Carbon Offsets

      By: Robert S. Kaplan, Karthik Ramanna and Marc Roston
      Markets for carbon trading function poorly, and many traded offsets do not actually perform as promised. Without robust protocols for monitoring offsets and in the absence of proper accounting mechanisms, market-based approaches to reducing atmospheric GHG will be...  View Details
      Keywords: Climate Change; Environmental Accounting; Environmental Regulation
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      Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Accounting for Carbon Offsets." Harvard Business Review 101, no. 4 (July–August 2023): 126–137.
      • June 2023
      • Case

      Albert Einstein: Changing the World

      By: Robert Simons and Shirley Sun
      This case traces the rise of Albert Einstein from a small town in Germany to a towering intellectual leader who revolutionized the field of physics. The case describes his early education and his penchant for individual thinking and non-conformity. A committed...  View Details
      Keywords: Science; Research; Personal Characteristics; Mission And Purpose; Success; Work-life Balance; Higher Education
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      Simons, Robert, and Shirley Sun. "Albert Einstein: Changing the World." Harvard Business School Case 123-025, June 2023.
      • June 2023
      • Supplement

      Roche: ESG and Access to Healthcare

      By: George Serafeim
      In May 2022, Roche Group, one of the largest healthcare companies in the world, hosted its first ESG investor event focused exclusively on its efforts to impact access to healthcare. While Roche had recently set an ambitious goal to double the number of patients that...  View Details
      Keywords: ESG (Environmental, Social, Governance) Performance; Sustainable Finance; Growth Strategy And Execution; Sustainability Targets; Impact Evaluation; Healthcare Access; Healthcare Innovation; Healthcare Systems; Healthcare Operations; Finance; Strategy; Health Testing and Trials; Health Care and Treatment; Growth Management; Measurement and Metrics; Innovation Strategy; Corporate Social Responsibility and Impact; Health Industry; Pharmaceutical Industry; Switzerland; North America; Europe; Asia; Latin America; Africa
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      Serafeim, George. "Roche: ESG and Access to Healthcare." Harvard Business School Multimedia/Video Supplement 123-713, June 2023.
      • June 2023 (Revised July 2023)
      • Case

      Social Media Background Screening at Fama Technologies

      By: Joseph Pacelli, Jillian Grennan and Alexis Lefort
      Fama Technologies is an online screening company that uses AI to analyze job applicants' publicly available online content for signs of risk and culture fit. The case opens with Ben Mones, founder and CEO, looking to secure funding from venture firms. He is running...  View Details
      Keywords: Human Resources; Recruitment; Retention; Selection and Staffing; Organizational Culture; Talent and Talent Management; United States
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      Pacelli, Joseph, Jillian Grennan, and Alexis Lefort. "Social Media Background Screening at Fama Technologies." Harvard Business School Case 123-010, June 2023. (Revised July 2023.)
      • June 2023
      • Supplement

      Social Media Background Screening at Fama Technologies (B)

      By: Joseph Pacelli, Jillian Grennan and Alexis Lefort
      Fama Technologies is an online screening company that uses AI to analyze job applicants' publicly available online content for signs of risk and culture fit. The case opens with Ben Mones, founder and CEO, looking to secure funding from venture firms. He is running...  View Details
      Keywords: Human Resources; Recruitment; Retention; Selection and Staffing; Organizational Culture; Talent and Talent Management; United States
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      Pacelli, Joseph, Jillian Grennan, and Alexis Lefort. "Social Media Background Screening at Fama Technologies (B)." Harvard Business School Supplement 123-086, June 2023.
      • 2023
      • Working Paper

      Crypto-Influencers

      By: Joseph Pacelli, Kenneth J. Merkley, Brian Williams and Mark Piorkowski
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      Pacelli, Joseph, Kenneth J. Merkley, Brian Williams, and Mark Piorkowski. "Crypto-Influencers." Working Paper, June 2023.
      • June 20, 2023
      • Article

      Cautious Adoption of AI Can Create Positive Company Culture

      By: Joseph Pacelli and Jonas Heese
      Keywords: AI and Machine Learning; Organizational Culture; Employees
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      Pacelli, Joseph, and Jonas Heese. "Cautious Adoption of AI Can Create Positive Company Culture." CMR Insights (June 20, 2023).
      • June 2023
      • Case

      Dan McCrum - Unmasking Wirecard

      By: Jonas Heese, Charles C.Y. Wang, Tonia Labruyere and Carlota Moniz
      Dan McCrum, an investigative journalist for the Financial Times, had spent the past six years fighting to expose German payment processing firm Wirecard. The company had enjoyed years of exponential growth and was viewed by several investors as the poster child of...  View Details
      Keywords: Crime and Corruption; Accounting; Financial Services Industry; Journalism and News Industry; Europe; United Kingdom; Germany
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      Heese, Jonas, Charles C.Y. Wang, Tonia Labruyere, and Carlota Moniz. "Dan McCrum - Unmasking Wirecard." Harvard Business School Case 123-098, June 2023.
      • June 2023
      • Case

      Investing in the Climate Transition at Neuberger Berman

      By: George Serafeim and Benjamin Maletta
      By mid-2023, Neuberger Berman (NB), an active asset manager, had grown its assets under management to about half a trillion dollars and took pride in its client centricity and innovative spirit. Responding to client demand for investment products that integrated...  View Details
      Keywords: Carbon Emissions; Sustainability; Decarbonization; Performance; Risk Assessment; Opportunities; Environmental Sustainability; Carbon Footprint; Business Analysis; Investing; Regulation; Asset Management; Investment Strategy; Climate Change; Transition; Analysis; Product Positioning; Strategy; Investment Portfolio; Financial Services Industry; Energy Industry
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      Serafeim, George, and Benjamin Maletta. "Investing in the Climate Transition at Neuberger Berman." Harvard Business School Case 123-092, June 2023.
      • June 2023
      • Case

      Creating World-Class Board Governance at SECO

      By: Krishna G. Palepu and Emer Moloney
      In Spring 2023, SECO CEO Massimo Mauri had the ambition to grow the €200 million revenue technology company to a €1 billion company by 2030. Founded in Italy in the 1970s, the family-owned company had gone through a period of growth and internationalization,...  View Details
      Keywords: Family Business; Business Model; Acquisition; Business Growth and Maturation; Talent and Talent Management; Customer Focus and Relationships; Engineering; Governance; Corporate Governance; Governing and Advisory Boards; Growth and Development Strategy; Compensation and Benefits; Retention; Innovation and Invention; Technological Innovation; Going Public; Strategic Planning; Business and Shareholder Relations; Business Strategy; Information Infrastructure; Information Technology; Value Creation; Organizational Change and Adaptation; Computer Industry; Electronics Industry; Industrial Products Industry; Information Technology Industry; Technology Industry; Italy; Europe; Germany; United States; China
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      Palepu, Krishna G., and Emer Moloney. "Creating World-Class Board Governance at SECO." Harvard Business School Case 123-082, June 2023.
      • June 2023
      • Case

      Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs

      By: Jonas Heese, Jung Koo Kang and James Weber
      The case examines the accounting for loan losses at a large bank, how a bank sets its Allowance for Loan and Lease Losses (ALLL) on its financial statements. ALLL, and the rules that set them, determine when banks would and would not extend loans, which significantly...  View Details
      Keywords: Financial Statements; Financial Reporting; Banks and Banking; Financing and Loans; Banking Industry; United States
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      Heese, Jonas, Jung Koo Kang, and James Weber. "Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs." Harvard Business School Case 123-042, June 2023.
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