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Accounting Fraud at WorldCom

Authors: Kaplan, Robert S.; Kiron, David
Product Type: Cases
Source: Harvard Business School
Publication Year: 2004

[This document has not yet been rated] 13227 views

The case provides sufficient detail to allow for a full discussion of the pressures that lead executives and managers to "cook the books," the boundary between earnings smoothing or management and fraudulent reporting, the role for internal control systems and internal audit to prevent or rapidly detect accounting fraud, the expectations about governance processes performed by external auditors and the board of directors, and the pressure and consequences when middle managers follow orders that they know are wrong...

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New Profit Inc.: Governing the New Profit Enterprise

Author: Kaplan, Robert S.
Product Type: Cases
Source: Harvard Business School
Publication Year: 2003

[This document has not yet been rated] 2187 views

New Profit, Inc. (NPI) is an innovative venture philanthropy fund. Founded by social entrepreneur Venessa Kirsch, NPI intends to raise large donations from individuals who wish to invest in nonprofit enterprises that could have a significant social impact and the capability to grow to scale...

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Amanco

Developing the Sustainability Scorecard

Authors: Kaplan, Robert S.; Reisen de Pinho, Ricardo
Product Type: Cases
Source: Harvard Business School
Publication Year: 2007

[This document has not yet been rated] 2148 views

The owners and senior executive team of Amanco, a producer of plastic pipe and complete water treatment systems, want strong financial returns but are also deeply committed to improving the environment and making a difference in people's lives. Illustrates the development of a management system using strategy maps and Balanced Scorecards to help a company implement its triple-bottom-line objectives of excellence in economic, environmental, and social performance.

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Romeo Engine Plant

Authors: Kaplan, Robert S.; Hutton, Amy P.
Product Type: Cases
Source: Harvard Business School
Publication Year: 1993

[This document has not yet been rated] 659 views

A newly reopened automobile engine plant has been organized along total quality and teamwork principles. Employees now solve problems and ensure quality, rather than watch parts being produced. New operating and financial systems have been installed to promote continuous improvement, waste elimination, and cost reduction activities.

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Freddie Mac: Managing in Conservatorship

Authors: Kaplan, Robert S.; Nohria, Nitin; Creo, Ben
Product Type: Cases
Source: Harvard Business School
Publication Year: 2010

[This document has not yet been rated] 633 views

The Chief Executive Officer of Freddie Mac is facing a challenge: to lead Freddie Mac, build its culture, upgrade its operations and generally prepare the organization for re-emerging from conservatorship. In the background, housing prices continue to deteriorate and the company continues to lose money.

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Co-operative Bank

Authors: Kaplan, Robert S.; Datar, Srikant M.
Product Type: Cases
Source: Harvard Business School
Publication Year: 1997

[This document has not yet been rated] 608 views

A British bank with strong roots in the cooperative movement encounters declining profitability in an increasingly competitive and deregulated financial services industry.

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Improving Corporate Governance with the Balanced Scorecard

Working Paper 04-044

Authors: Kaplan, Robert S.; Nagel, Michael E.
Product Type: Research Notes / Working Papers
Source: Harvard Business School
Publication Year: 2003

[This document has not yet been rated] 563 views

The paper argues that board members, burdened by limited time and limited information, can participate in a more effective and efficient governance process by implementing a three-part Balanced Scorecard program.

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