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In early 2012, supported by a seed grant from PepsiCo, Nithya Raman, then a masters student in marketing at Columbia Business School (CBS), partnered with Rich Donovan, CBS '02, a world-renowned expert in the convergence of people with disabilities (PWD) and corporate profitability. Together, they framed a lead user study to gain PWD-inspired insights into innovation in the retail space. In this case, students learn of past applications of the lead user method to achieve breakthrough innovation and the step-by-step process by which Raman framed and carried out her study.

Course overview note for students.

This note on business-government relations introduces students to the state of campaign contributions and lobbying by corporations in the United States. The note develops two hypotheses as to the impact of corporate political engagement: (i) a vehicle to facilitate good government; and (ii) an instrument of special-interest capture. The note can be used to generate a discussion on the following issues: (1) In a democratic capitalist society, what is the appropriate role of business in government? (2) When it comes to political contributions, should corporations have the same rights and responsibilities as individuals? The note also describes the various practical choices businesses face on political engagement, including disclosure options and options to engage through trade or ideological associations. This description can be used to encourage business students to develop an aspiration for their companies' political engagement strategies

This note outlines the process of issuing equity or debt securities to the public in Canada, whether through an initial public offering (IPO), a seasoned equity offering (SEO) or any form of prospectus offering. A public company is subject to Canadian securities laws and will need to make numerous mandatory disclosures. This note provides a general overview of the securities registration process and the disclosure requirements. It also reviews the process of listing on a Canadian stock exchange.

Discusses accrual accounting in nonprofit organizations. Focuses on the three basic financial statements, and includes three practice case studies of increasing complexity.

Looks at the operating budget through several lenses. (1) the managerial context in which budget formulation takes place, distinguishing between the mechanical and behavioral aspects of preparing the budget. (2) the components of the operating budget and the steps involved in building a budget. (3) budgeting misfits-areas where the budget formulation phase does not work as well as it might because it does not fit well with other organizational activities.

Ever since there has been budgeting, there have been budgetees who engage in various activities to help improve their chances of obtaining the resources they desire, and supervisors who engage in their own ploys to try to prevent an inappropriate or wasteful use of resources. These ploys fall into four categories: (1) ploys for new programs, (2) ploys for maintaining or expanding ongoing programs, (3) ploys to resist cuts, and (4) ploys used primarily by supervisors.

Discusses the relationship between cost accounting and responsibility accounting, distinguishing between measurement and control. Then looks at several factors that must be considered in designing a responsibility accounting system. Discusses the different types of responsibility centers, and assesses the rationale for choosing one type over another. Discusses the management control process, dividing it into four phases: programming, budgeting, measuring, and reporting. Concludes with a discussion of some of the issues that must be considered in linking a motivation system to the responsibility accounting system.

Discusses the nature of responsibility accounting systems in health care, placing most of its emphasis on the management control system, and describing it in terms of its structure and process. Also discusses the six drivers of costs in healthcare organizations, and how they can be used for budgeting and reporting on financial results

Discusses the methodology for computing the full cost of a hospital's various products (goods and services). Includes a discussion of how activity-based costing can be used in health care.

Discusses the reasons that nonprofit organizations need to earn surpluses. The major focus is faced on asset replacement and cash needs.

Discusses the technique of ratio analysis, breaking ratios into four separate areas: profitability, liquidity, asset management, and long-term solvency.

Discusses techniques for analyzing a set of financial statements, distinguishing between accounting issues and financial management issues. Also discusses the use of ratios.

Discusses the elements of the statement of cash flows, illustrating the difference between the direct and indirect methods. Gives students practice in preparing a SCF

Discusses the tricky issues in measuring performance when financial results are secondary. Focuses on societal indicators, results measures, and process measures.