Accounting & Management
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- February 2021
- Case
New England Baptist Hospital: Getting Paid for Value
By: Robert S. Kaplan, Mary Witkowski, Toby E. Emanuel and Syed S. Shehab- February 2021
- Case
New England Baptist Hospital: Getting Paid for Value
By: Robert S. Kaplan, Mary Witkowski, Toby E. Emanuel and Syed S. Shehab -
- 2020
- Working Paper
From Online Content to Offline Results: Effects of a Best Practices Initiative on an Enterprise Social Network
By: Shelley Xin Li and Tatiana SandinoWe examine the effects of a best practices initiative on an enterprise social network (ESN) with a natural field experiment in a large grocery store chain. Our results do not show an immediate improvement in sales, but do show 3.67-percent higher sales for the treatment stores implementing the initiative relative to the control stores by the end of the four-month initiative. The effects of the initiative were more positive in stores serving markets that were more similar to the markets of the best-practices units, in stores with fewer nearby same-company stores (with lower prior exposure to best practices), in stores that had had lower performance prior to the intervention, and when employees had perceived their regional managers to be less rather than more trustworthy and supportive before the intervention. Overall, these results suggest that a best practices initiative on an ESN could, especially in the aforementioned conditions, improve sales. Our findings have important implications for the use of digital information-sharing systems (such as ESNs) to improve financial performance.
- 2020
- Working Paper
From Online Content to Offline Results: Effects of a Best Practices Initiative on an Enterprise Social Network
By: Shelley Xin Li and Tatiana SandinoWe examine the effects of a best practices initiative on an enterprise social network (ESN) with a natural field experiment in a large grocery store chain. Our results do not show an immediate improvement in sales, but do show 3.67-percent higher sales for the treatment stores implementing the initiative relative to the control stores by the end...
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
Measuring Impact at JUST Capital
- February 2021 |
- Case |
- Faculty Research
Accounting for Leases at American Airlines
- February 2021 |
- Supplement |
- Faculty Research
Accounting for Leases at American Airlines (A)
- February 2021 |
- Supplement |
- Faculty Research
New England Baptist Hospital: Getting Paid for Value
- February 2021 |
- Case |
- Faculty Research
Accounting for Leases at American Airlines (A) and (B)
- February 2021 |
- Teaching Note |
- Faculty Research
From Online Content to Offline Results: Effects of a Best Practices Initiative on an Enterprise Social Network
- 2020 |
- Working Paper |
- Faculty Research
Muhammad Ali: Changing The World
- February 2021 |
- Case |
- Faculty Research
Reimagining the Balanced Scorecard for the ESG Era
- February 03, 2021 |
- Article |
- Harvard Business Review Digital Articles