Accounting & Management
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- 2026
- Book
Paper to Practice: Why Compliance Programs Fail and How to Build Programs That Work
By: Eugene SoltesCompliance programs have grown dramatically over the past three decades, yet many are dismissed by executives and employees alike as costly paper exercises that do little to protect organizations. The problem is not a shortage of effort. It is that compliance effectiveness is still measured by process inputs (e.g., training completion rates, policy attestations) rather than by whether programs actually change behavior. In Paper to Practice, Harvard Business School professor and Integrity Lab founder Eugene Soltes draws on more than a decade of research and advisory work with global multinationals, regulators, and enforcement agencies to show how leaders can design integrity programs that genuinely shape employee conduct. His data-driven framework treats compliance as a fundamentally behavioral and psychological exercise: what matters is not the policies on paper but how employees experience, interpret, and respond to them. Written for board members, chief compliance officers, attorneys, and senior executives, Paper to Practice offers a roadmap for transforming compliance from a logistical burden into a function that strengthens reputation, reduces legal and regulatory exposure, and earns the trust of employees, regulators, and the public.
- 2026
- Book
Paper to Practice: Why Compliance Programs Fail and How to Build Programs That Work
By: Eugene SoltesCompliance programs have grown dramatically over the past three decades, yet many are dismissed by executives and employees alike as costly paper exercises that do little to protect organizations. The problem is not a shortage of effort. It is that compliance effectiveness is still measured by process inputs (e.g., training completion rates,...
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- August 2026
- Case
Dixon Technologies: Charting a Path to Global Leadership
By: Krishna G. Palepu, Aindrila Sinha and Kairavi DeyFounded in 1993, Dixon Technologies grew from a small contract manufacturer into India’s largest electronics manufacturing services (EMS) company, generating over $5 billion in revenues by 2026. As global supply chains shifted away from China and India emerged as a manufacturing hub, Dixon expanded beyond assembly into components and product designing to capture a greater share of value. However, these investments required significant capital, foreign technology partnerships, and new organizational capabilities. At the same time, the company faced slowing growth in its core mobile phone segment, a 30% decline in its share price, geopolitical uncertainty, and increasing competition. As the Dixon leadership looked ahead, they faced a critical question: how could a company build the capabilities needed for long-term competitiveness while continuing to deliver the financial performance expected by investors?
- August 2026
- Case
Dixon Technologies: Charting a Path to Global Leadership
By: Krishna G. Palepu, Aindrila Sinha and Kairavi DeyFounded in 1993, Dixon Technologies grew from a small contract manufacturer into India’s largest electronics manufacturing services (EMS) company, generating over $5 billion in revenues by 2026. As global supply chains shifted away from China and India emerged as a manufacturing hub, Dixon expanded beyond assembly into components and product...
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- 2026
- Working Paper
Corporate Emissions Targets as Demand Signals for Supply Chain Coordination
By: Shawn Kim, Ling Lin, Shirley Lu and Francesco TripoliWe examine whether corporate emissions reduction targets stimulate investment in climate solutions beyond the firms that announce them. We hypothesize that such targets serve as forward-looking demand signals, shaping suppliers' expectations about future demand for low-carbon inputs and technologies. Using granular supply-chain data and controlling for industry-by-time trends, we find that suppliers increase their investment in climate solutions following emissions target announcements by their direct customers. The effects are stronger when the customer relationship is more economically important and when suppliers face greater uncertainty. Notably, suppliers respond positively even to targets with limited ex ante credibility, consistent with cheap-talk models in which costless signals remain informative when the preferences of senders and receivers are sufficiently aligned. To address endogeneity and identify broader spillover effects, we implement a Bartik-style instrumental variable strategy that combines country-level climate concern with supplier-industry exposure to customer industries across countries. The results indicate that emissions targets influence supplier investment beyond directly linked customer–supplier relationships. Overall, the findings suggest that corporate emissions reduction targets generate market-wide demand signals that reallocate investment toward climate solutions.
- 2026
- Working Paper
Corporate Emissions Targets as Demand Signals for Supply Chain Coordination
By: Shawn Kim, Ling Lin, Shirley Lu and Francesco TripoliWe examine whether corporate emissions reduction targets stimulate investment in climate solutions beyond the firms that announce them. We hypothesize that such targets serve as forward-looking demand signals, shaping suppliers' expectations about future demand for low-carbon inputs and technologies. Using granular supply-chain data and...
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
Paper to Practice: Why Compliance Programs Fail and How to Build Programs That Work
- 2026 |
- Book |
- Faculty Research
Dixon Technologies: Charting a Path to Global Leadership
- August 2026 |
- Case |
- Faculty Research
Purpose of the Firm
- July 2026 |
- Course Overview Note |
- Faculty Research
Corporate Emissions Targets as Demand Signals for Supply Chain Coordination
- 2026 |
- Working Paper |
- Faculty Research
Endeavor Fire Protection: The People's Platform (C)
- July 2026 |
- Supplement |
- Faculty Research
The Informed Insider: A Leading Measure of Quality
- 2026 |
- Working Paper |
- Faculty Research
Endeavor Fire Protection: The People's Platform (B)
- July 2026 (Revised July 2026) |
- Supplement |
- Faculty Research
Endeavor Fire Protection: The People's Platform (A)
- July 2026 (Revised July 2026) |
- Case |
- Faculty Research
Harvard Business Publishing
Seminars & Conferences
There are no upcoming events.