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HBS Working Knowledge
June 1, 2010 |
Sharpening Your Skills: Social Reporting The most difficult task for socially responsible companies is how to report the value of their work to a diverse group of stakeholders. Here's a starting place.   |
HBS Working Knowledge
February 4, 2013
Martha Lagace |
Are the 'Big Four' Audit Firms Too Big to Fail? For over a decade, there have been articles and op-eds in the popular and business press arguing that the auditing industry, currently dominated by Deloitte & Touche, Ernst & Young, KPMG, and PwC, is a tightening oligopoly, increasingly insulated from the risks of failure. |
HBS Working Knowledge
October 20, 2010
Sean Silverthorne |
HBS Workshop Encourages Corporate Reporting on Environmental and Social Sustainability The concept of integrated reporting could help mend the lack of trust between business and the public, Harvard Business School Dean Nitin Nohria tells attendees at a seminal workshop. |
HBS Working Knowledge
May 23, 2011
Michael Blanding |
Corporate Sustainability Reporting: It's Effective Does reporting actually induce companies to improve their nonfinancial performance and contribute toward a sustainable society? |
HBS Working Knowledge
May 23, 2011
Eccles & Serafeim |
Leading and Lagging Countries in Contributing to a Sustainable Society New data shows to what extent companies contribute to a sustainable society. |
HBS Working Knowledge
April 12, 2010
Martha Lagace |
One Report: Better Strategy through Integrated Reporting Stakeholders expect it. And smart companies are doing it: integrating their reporting of financial and nonfinancial performance in order to improve sustainable strategy. |
HBS Working Knowledge
May 12, 2008
Martha Lagace |
Accounting Information as Political Currency Firms manage accounting numbers to avoid regulatory scrutiny. The implication is that firms manage accounting numbers to influence political decisions. |
| Knowledge@Wharton |
A Rescue Plan to Save the Beleaguered Accounting Industry A new book called Building Public Trust: The Future of Corporate Reporting does not break much new ground, but it does an admirable job of tying together a number of topics that have challenged the accounting industry and providing a framework for financial reporting in the future. |
CFO
September 1, 2006
Ronald Fink |
Numbers Crunch Think reporting has changed since Enron? Just wait. |
Real Estate Portfolio
Jul/Aug 2001
Tom Kirtland |
Investors Can Only Value What They See If REIT shares are undervalued, it is partly because the information investors receive through corporate reports has become less relevant in terms of what is needed to make a proper assessment... |
National Real Estate Investor
September 1, 2004
Scott Farb |
The Trickle-Down Effect of Sarbanes-Oxley Real estate private equity funds are finding themselves in an overly regulated, ever-changing and immensely complex climate when it comes to financial reporting and accounting issues. |
Real Estate Portfolio
July 2000
Richard M. Jeanneret |
No More "Hocus-Pocus" Until more guidance is provided, it is essential that companies develop their own framework for assessing reporting quality, one that promotes a common vocabulary and understanding about quality among audit committee members, senior management, and auditors... |
Insurance & Technology
May 28, 2008
Peggy Bresnick Kendler |
Accounting and Financial Systems: Technological Enhancements Offer Promise -- and Questions Insurers' accounting and financial systems -- including billing, annual reporting, portfolio management and investment management platforms -- are becoming increasingly integrated with other enterprise systems. |
FDIC FYI
July 24, 2002 |
Enhancing Financial Transparency Participants in the conference discussed the strengths and flaws inherent in the U.S. financial reporting process and suggested ways of modifying not only the reporting mechanism, but also the accounting standards that underlie financial statements, audit opinions, credit ratings and analyst reports. |
HBS Working Knowledge
November 19, 2010 |
The Landscape of Integrated Reporting: An E-Book My understanding of the state of integrated reporting is that you see all of these reports that companies are producing, each in their own way, each not guided today by any clear sense of what the top-down standard is. |
HBS Working Knowledge
September 28, 2009
Alnoor Ebrahim |
Improving Accountability at the World Bank Its legitimacy and effectiveness on the line, the World Bank faces criticism from its constituents and the civil society organizations that serve them. |
National Defense
May 2011
Nathaniel H. Sledge Jr. |
Viewpoint: Defense Acquisition in an Unaccountable World Current and former government officials testified in March before the subcommittee for financial management of the Senate Homeland Security and Governmental Affairs Committee, which is looking into cost overruns on weapons development programs. |
HBS Working Knowledge
December 3, 2012
Martha Lagace |
HBS Cases: Against the Grain Dealing with pervasive, institutionalized corruption is tough but not impossible. A new case study on Tanzania joins a series of cases in professor Karthik Ramanna's research that explore the deep-seated problems of corruption as well as paths to combat it. |
The Motley Fool
November 17, 2006
S.J. Caplan |
A Brave New World for Bean Counters? Accounting firms advocate a radical overhaul of the financial reporting system. Will it be an investor's utopian dream or are they seeking to insulate themselves from the fury of shareholders burned by fraud? |
Insurance & Technology
May 28, 2008
Doug Sheehan |
Enhanced Investment Systems Offer Better Integration of Data The enhanced technical capabilities of external data providers is making it possible for insurers to have better integration with these data sources, having great potential to improve data accuracy, timeliness and efficiency. |
Investment Advisor
June 2008 |
About Those Resignations An interview with the CEO of the CFP Board's Disciplinary and Ethics Commission, about the recent resignation of the Board's certificant members. |
HBS Working Knowledge
October 31, 2005
Robert Simons |
Tuning Jobs to Fit Your Company This Harvard professor and author discusses what he terms the four basic "spans" of a job -- control, accountability, influence, and support -- and how managers can adjust those spans as if on sliders to make employees more effective. |
HBS Working Knowledge
May 29, 2014
Carmen Nobel |
Research Symposium 2014 Harvard Business School professors presented their research to colleagues, with topics including speaking up at work, a manager's responsibility to capitalism, and a strategy to fix the health care system. |
Reason
July 2001
Sara Rimensnyder |
Passing the Buck Republicans have managed a successful makeover of at least one of their party's stoniest aspects: They no longer prattle on like Ward Cleaver lecturing the Beaver about "personal responsibility." Nowadays, they're far more likely to prattle on about accountability... |
Foundation News & Commentary
Sep/Oct 2006
James A. Joseph |
Redefining Accountability On the international stage, philanthropic accountability must refer not only to enforceable rules and regulations, but also the unenforceable laws of ethics and respect for culture. |
AFP eWire
December 10, 2007 |
Nonprofit Sector Sees Significant Increase in Governance Changes Majority of charities have put in place new governance and accounting policies since the implementation of the Sarbanes-Oxley accountability law. |
Foundation News & Commentary
Mar/Apr 2005
H. Art Taylor |
Building a More Accountable Sector There is a leadership role for grantmakers to play in helping nonprofits demonstrate their accountability. |
National Defense
February 2007
Pete M. Steffes |
Accountability and Transparency Act Passed When fully implemented, this measure will affect all federal contracts, prime contractors and subcontractors. This article is a brief summary of its requirements. |
Reason
August 2003
Tim Cavanaugh |
Account Balance Can the government really ensure "corporate accountability"? |
AFP eWire
May 9, 2005 |
New Study Shows Accountability the Norm in the Nonprofit Sector A new study reveals that a large percentage of nonprofits across the U.S. already engage in the kinds of accountability practices currently under consideration by the Senate Finance Committee, bringing into question why nonprofit accountability has become such an issue with Congress. |
Managed Care
October 2000 |
For Most States, Medical Error Reporting Is Uncertain Science Other industries have figured out how to collect, analyze, and use error data to prevent catastrophes and drive continuous-quality-improvement programs. Health care is only now beginning that process... |
Job Journal
July 6, 2008
Marty Nemko |
Quick Fix: Good Supervisors Give A manager's primary responsibility should be to give supervisees things that help them do their jobs better |
Wall Street & Technology
November 23, 2009
Ivy Schmerken |
New Regulatory Requirements Require Data On-Demand With a plethora of proposed regulations in the pipeline, financial services firms are facing more strenuous audits and data reporting requirements that could result in penalties if firms get them wrong. |
Managed Care
September 2007
Martin Sipkoff |
Go Carefully When Measuring Quality Gauging and rewarding good work in health care is a noble goal with potentially negative consequences. |
