Accounting & Management
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- September 9, 2024
- Article
Ten Questions for a Winning Climate-transition Business Strategy
By: George SerafeimThe move to a low-carbon economy will create opportunities for innovation and growth. To make the most of them, leaders must understand the challenges they could face along the way.
- September 9, 2024
- Article
Ten Questions for a Winning Climate-transition Business Strategy
By: George SerafeimThe move to a low-carbon economy will create opportunities for innovation and growth. To make the most of them, leaders must understand the challenges they could face along the way.
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- 2024
- Working Paper
CSR Under the Pressure of Financial Shocks
By: Monica Kabutey, Syrena Shirley and Anywhere SikochiThis study examines how the COVID-19 pandemic influenced firms' interactions with customers and suppliers. Customer-supplier relationships are essential because the success of interconnected firms affects the sustainability of the entire supply chain. We use the economic shock of COVID-19 to evaluate if socially responsible firms truly adhere to responsible business practices (i.e. prioritize stakeholders) when faced with financial pressure. Using a difference-in-differences design, we find that socially responsible firms take longer to pay their suppliers though they do not appear to relax payment terms for customers during COVID. These strategies contradict the principles of stakeholder theory, which focuses on understanding and addressing the interests of all stakeholders. Overall, our findings show that socially responsible firms focus more on safeguarding their own liquidity rather than stakeholder priorities during crisis periods.
- 2024
- Working Paper
CSR Under the Pressure of Financial Shocks
By: Monica Kabutey, Syrena Shirley and Anywhere SikochiThis study examines how the COVID-19 pandemic influenced firms' interactions with customers and suppliers. Customer-supplier relationships are essential because the success of interconnected firms affects the sustainability of the entire supply chain. We use the economic shock of COVID-19 to evaluate if socially responsible firms truly adhere to...
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About the Unit
The Accounting & Management unit at Harvard Business School strives to be the worldwide leader in research, course development, and teaching on top managements' use of performance measurement systems to:
- Communicate with external investors to ensure that their firms' securities are fairly priced and that they are able to access capital,
- Measure and evaluate their firms' economic performance,
- Improve resource allocation and strategy implementation within their firms, and
- Build accountability for performance through effective external and internal governance.
Unit research, course development, and teaching fall into two broad areas: Financial Reporting and Analysis and Management Accounting. Our research helps scholars and educators understand current best practices for the design and use of performance measurement systems that help managers to build more effective, value-creating organizations. Our teaching materials enable us to bring the results of this research into the classroom, and to practice.
Recent Publications
Ten Questions for a Winning Climate-transition Business Strategy
- September 9, 2024 |
- Article |
- strategy+business
Intel Valuation - Instructor Spreadsheet
- August 2024 |
- Supplement |
- Faculty Research
CSR Under the Pressure of Financial Shocks
- 2024 |
- Working Paper |
- Faculty Research
Iogen: Decarbonizing Hard-to-Abate Sectors
- August 2024 |
- Case |
- Faculty Research
Can AI Save Physicians from Burnout?
- August 13, 2024 |
- Editorial |
- Harvard Business School Working Knowledge
Harvard Business Publishing
Seminars & Conferences
- 26 Sep 2024