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Accounting & Management

Accounting & Management

  • Faculty
  • Curriculum
  • Seminars & Conferences
  • Awards & Honors
  • Doctoral Students
Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students
    • January 2023
    • Case

    Digital Transformation at Tata Steel

    By: Krishna Palepu, Das Narayandas and Radhika Kak

    T.V. Narendran, CEO of Tata Steel, India’s oldest steel manufacturing firm, had taken concrete business and cultural transformation steps to future-ready the firm since taking over in 2013. He had deleveraged and instilled financial discipline, acquired new businesses, entered new segments and adjacent businesses, and launched digital transformation, agility, safety, and sustainability programs. At the heart of his transformation program lay the digitalization drive. Now, he turned his attention to the firm’s burgeoning B2C business. In 2018, the firm had launched an e-commerce platform to sell products directly to retail customers. Now he needed to decide whether to open up this platform to non-Tata group third-party suppliers of ancillary home construction products, like cement, paint, tiles, and other home fittings. Would this create a unique one-stop shop for construction-related goods, or take Tata Steel further away from its core mission? He and his team needed to decide fast.

    • January 2023
    • Case

    Digital Transformation at Tata Steel

    By: Krishna Palepu, Das Narayandas and Radhika Kak

    T.V. Narendran, CEO of Tata Steel, India’s oldest steel manufacturing firm, had taken concrete business and cultural transformation steps to future-ready the firm since taking over in 2013. He had deleveraged and instilled financial discipline, acquired new businesses, entered new segments and adjacent businesses, and launched digital...

    • January 9, 2023
    • Editorial

    The Pursuit of Profit with Purpose Requires Patience

    By: George Serafeim

    • January 9, 2023
    • Editorial

    The Pursuit of Profit with Purpose Requires Patience

    By: George Serafeim

    • 2023
    • Working Paper

    Job Design and Workers’ Wellbeing: Evidence from a Hospital Setting

    By: Susanna Gallani and Jacob Riegler

    This study examines the relationship between job design imbalance and workers’ well-being. We build on Simons (2005) framework for the design of high-performing jobs and develop a survey instrument to capture workers’ perceptions of their job design and work conditions. We deploy this instrument in a healthcare setting. We find support for our predictions that job design imbalance is significantly associated with lower ability to decompress outside of work and higher levels of emotional exhaustion. Furthermore, this relation is driven by imbalances between task interdependence and obtained collaboration. We do not find a significant relationship between job design and professional fulfillment. Our results suggest that managerial practices, such as job design, can influence workers’ well-being in the workplace.

    • 2023
    • Working Paper

    Job Design and Workers’ Wellbeing: Evidence from a Hospital Setting

    By: Susanna Gallani and Jacob Riegler

    This study examines the relationship between job design imbalance and workers’ well-being. We build on Simons (2005) framework for the design of high-performing jobs and develop a survey instrument to capture workers’ perceptions of their job design and work conditions. We deploy this instrument in a healthcare setting. We find support for our...

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

Digital Transformation at Tata Steel

By: Krishna Palepu, Das Narayandas and Radhika Kak
  • January 2023 |
  • Case |
  • Faculty Research
T.V. Narendran, CEO of Tata Steel, India’s oldest steel manufacturing firm, had taken concrete business and cultural transformation steps to future-ready the firm since taking over in 2013. He had deleveraged and instilled financial discipline, acquired new businesses, entered new segments and adjacent businesses, and launched digital transformation, agility, safety, and sustainability programs. At the heart of his transformation program lay the digitalization drive. Now, he turned his attention to the firm’s burgeoning B2C business. In 2018, the firm had launched an e-commerce platform to sell products directly to retail customers. Now he needed to decide whether to open up this platform to non-Tata group third-party suppliers of ancillary home construction products, like cement, paint, tiles, and other home fittings. Would this create a unique one-stop shop for construction-related goods, or take Tata Steel further away from its core mission? He and his team needed to decide fast.
Keywords: Digital Transformation; Digital Strategy; Change Management; Steel Industry; Asia; India
Citation
Educators
Related
Palepu, Krishna, Das Narayandas, and Radhika Kak. "Digital Transformation at Tata Steel." Harvard Business School Case 323-053, January 2023.

Call of Fiduciary Duty: Microsoft Acquires Activision Blizzard

By: Jonas Heese and Joseph Pacelli
  • January 2023 |
  • Teaching Note |
  • Faculty Research
Citation
Purchase
Related
Heese, Jonas, and Joseph Pacelli. "Call of Fiduciary Duty: Microsoft Acquires Activision Blizzard." Harvard Business School Teaching Note 123-055, January 2023.

Labor Unions in the United States

By: Reshmaan Hussam, Trevor Fetter and Grace Liu
  • January 2023 |
  • Technical Note |
  • Faculty Research
Citation
Educators
Related
Hussam, Reshmaan, Trevor Fetter, and Grace Liu. "Labor Unions in the United States." Harvard Business School Technical Note 723-031, January 2023.

Velong: Rethinking 'Made in China'

By: Krishna G. Palepu, Nancy Hua Dai and Billy Chan
  • January 2023 |
  • Case |
  • Faculty Research
Velong is a supplier of kitchen equipment and backyard grills for major global brands and store brands of large western retailers. In light of the Covid-related disruptions to the global supply chains, and the evolving trade tensions between China and the Western countries, Velong’s global customers were pressuring the company to move 30% of its manufacturing from China to other locations. Velong was considering a number of countries to shift its manufacturing – India, Vietnam, Trukey and Mexico. At present, none of these countries seem to be able to match the cost structure and manufacturing quality that the company is able to achieve in China. Velongs c0-founders, Jacob Rothman and Iven Chen, need to decide soon how to forumlate a strategy to deal with the challenge.
Keywords: Globalization; Supply Chain Management; Risk Management; Manufacturing Industry; China; India; Mexico; Turkey; Viet Nam
Citation
Educators
Related
Palepu, Krishna G., Nancy Hua Dai, and Billy Chan. "Velong: Rethinking 'Made in China'." Harvard Business School Case 323-064, January 2023.

Organizational Climate Transition Risk Model

By: George Serafeim and Benjamin Maletta
  • January 2023 |
  • Supplement |
  • Faculty Research
Keywords: Risk Assessment; Opportunities; Environmental Sustainability; Transition; Carbon Footprint; Business Analysis; Valuation; Climate Change
Citation
Purchase
Related
Serafeim, George, and Benjamin Maletta. "Organizational Climate Transition Risk Model." Harvard Business School Spreadsheet Supplement 123-707, January 2023.

The Opioid Settlement and Executive Pay at AmerisourceBergen

By: Suraj Srinivasan and Li-Kuan Ni
  • January 2023 |
  • Teaching Note |
  • Faculty Research
In 2020, AmerisourceBergen Corporation, a Fortune 50 company in the drug distribution industry, agreed to settle thousands of lawsuits filed nationwide against the company for its opioid distribution practices that critics alleged had contributed to the nationwide opioid crisis. The $6.6 billion global settlement, had caused a net loss larger than the cumulative net income earned under the current CEO since he took the helm in 2011. The legal troubles had been accompanied by initiatives by shareholder activists who had become increasingly successful in driving corporate governance changes in companies in the opioid supply chain, including AmerisourceBergen. Determined to hold the leadership accountable, these shareholders launched a campaign in early 2021 to reject the pay packages of the Company’s executives. They were protesting the increase in pay in 2020 to $13.3 million, up from $11.3 million in 2019. The result of the Vote NO campaign was almost split down the middle, with 48% voting with the activists and 52% with the company. The case describes the drug distribution industry, internal controls at Amerisource, shareholder demands on corporate governance, and the events related to the opioid crisis and Amerisource’s role in it. The case can be used for a wide range of teaching purposes to discuss issues relating to governance, compliance, executive compensation, and shareholder activism in the context of the one of the biggest social challenges of the past two decades – the opioid crisis.
Keywords: Opioids; Shareholder Activism; Investment Activism; Corporate Accountability; Corporate Governance; Governance Compliance; Governance Controls; Executive Compensation; Risk Management; Corporate Social Responsibility and Impact; Business and Shareholder Relations; Business and Stakeholder Relations; Distribution Industry; Health Industry; Pharmaceutical Industry; United States; West Virginia; Tennessee; Ohio; Pennsylvania
Citation
Purchase
Related
Srinivasan, Suraj, and Li-Kuan Ni. "The Opioid Settlement and Executive Pay at AmerisourceBergen." Harvard Business School Teaching Note 123-067, January 2023.

The Pursuit of Profit with Purpose Requires Patience

By: George Serafeim
  • January 9, 2023 |
  • Editorial |
  • Financial Times
Keywords: Corporate Purpose; Purpose; Purpose Of Business Schools; Entrepreneur; Mission and Purpose; Corporate Social Responsibility and Impact; Profit; Entrepreneurship
Citation
Read Now
Related
Serafeim, George. "The Pursuit of Profit with Purpose Requires Patience." Financial Times (January 9, 2023).

Performance Management at Afreximbank

By: Robert S. Kaplan and Siko Sikochi
  • January 2023 |
  • Teaching Note |
  • Faculty Research
Teaching Note for HBS Case No. 120-029.
Citation
Purchase
Related
Kaplan, Robert S., and Siko Sikochi. "Performance Management at Afreximbank." Harvard Business School Teaching Note 123-053, January 2023.
More Publications

In the News

    • 17 Jan 2023
    • HBS Working Knowledge

    Good Companies Commit Crimes, But Great Leaders Can Prevent Them

    Re: Eugene Soltes
    • 17 Jan 2023
    • HBS Working Knowledge

    Trends to Watch in 2023

    Re: Julia Austin, Jeff Bussgang, Prithwiraj Choudhury, Susanna Gallani, Hise Gibson, Boris Groysberg, Rosabeth Moss Kanter & Sandra Sucher
    • 13 Jan 2023
    • HBS Working Knowledge

    Are Companies Actually Greener—or Are They All Talk?

    Re: Ethan Rouen
→More Faculty News

HBS Working Knowledge

    • 02 Feb 2023

    Why We Still Need Twitter: How Social Media Holds Companies Accountable

    Re: Jonas Heese & Joseph Pacelli
    • 23 Jan 2023

    After High-Profile Failures, Can Investors Still Trust Credit Ratings?

    Re: Anywhere Sikochi
    • 17 Jan 2023

    8 Trends to Watch in 2023

    by Avery Forman
→More Working Knowledge Articles

Harvard Business Publishing

    • March 2014
    • Article

    Choosing the Right Customer

    By: Robert Simons
    • October 2022
    • Case

    Driving Decarbonization at BMW

    By: Shirley Lu, George Serafeim and Michael W. Toffel
    • 2010
    • Book

    Seven Strategy Questions: A Simple Approach for Better Execution

    By: Robert L. Simons
→More Harvard Business Publishing

Seminars & Conferences

Feb 27
  • 27 Feb 2023

Kristen Valentine, The University of Georgia

Accounting & Management Seminar
→More Seminars & Conferences

Faculty Positions

Harvard Business School seeks candidates in all fields for full time positions. Candidates with outstanding records in PhD or DBA programs are encouraged to apply.
→Learn More

Contact Information

Accounting & Management Unit
Harvard Business School
Morgan Hall
Soldiers Field
Boston, MA 02163
A&M@hbs.edu

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