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Note on Generally Accepted Accounting Principles
Explains the nine Generally Accepted Accounting Principles (GAAP), and discusses why depreciation if an important accounting concept that allows organizations to abide by GAAP. -
Note on Intangible Assets and Corporate Strategy
Discusses the relationship between accounting and strategy and explains why intangible assets are important to understanding an organization's strategy. -
Note on Motivation
Discusses the complex topic of motivation, including the issue of contingent compensation. Includes theories of Maslow, McGregor and Pfeffer. -
Note on Pricing in Nonprofit Organizations
Discuss different approaches to setting prices in a nonprofit organization. Includes a discussion of public and quasi-public goods. -
Note on Conflict Management
Discusses the role of conflict in organizations, how it can be managed, and the rationale for developing mechanisms to generate it in order to improve the organization's performance. -
Note on Cultural Maintenance
Discusses the role of organizational culture, including a definition and its role in helping an organization to achieve its objectives. Also discuss ways that senior management can maintain or change the culture. -
Note on Flexible Budgeting and Variance Analysis
Discusses the concept of a flexible budget (I.e., a budget adjusted for changes in volume and mix) and then how it can be supplemented with an analysis of other reasons for a variance from budgeted projections -
Note on Full and Differential Cost Accounting
Discusses the role of full costs in managerial decision making, and shows how to prepare a stepdown analysis as part of the Stage 1 effort. Discusses cost behavior and the analysis of differential costs in alternative choice decision making. -
Note on the Technical Aspects of Programming in Nonprofit Organizations
Discusses some of the complexities associated with capital investment decision making in nonprofit organizations when issues such as the value of a life are involved. -
Changing Contexts for Reputation Management
This note surveys some of the shifting considerations in play as chief communications officers (CCOs) have come to see reputation as a useful umbrella concept for managing the many activities that form perceptions of their large organizations. Primary among these is the alignment of internal and external communications to achieve a coherent and consistent message. -
Corporate Crisis and the Long View
The public primarily encounters the corporate communications function during a crisis. General rules are a good starting place for dealing with a crisis and handy to know, but a historical perspective is a critical supplement. Understanding the kind of crisis your organization faces or is attempting to avoid-indeed, managing a crisis successfully to the extent possible-involves precedents encompassing connections among corporate identity and culture, brand, reputation, business model, and business type, as well as the changing nature of media and crises themselves. -
Women MBAs in the Workplace
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Note on Charter Schools
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Contemporary Corporate Communications: Stakeholder Engagement and the Business Model
This note explores the ongoing evolution of the corporate communications function from the management of public image and public relations to the integrated cultivation of internal values and external stakeholder relationships. -
Derivatives and Hedging
In October 2011, MF Global Holdings LTD, a New York City brokerage company, filed for bankruptcy. Almost a billion dollars was missing from customer accounts that were supposed to be segregated from MF Global's trading accounts. Thousands of U.S. farmers collectively lost millions in their trading accounts at MF Global. This note explains the risks many businesses face including unknowable future material prices, interest rates, and currency exchange rates and how derivative securities are often used to hedge or protect against these risks. -
Relational Contracts and the Roots of Sustained Competitive Advantage
This note focuses on organizational "competencies" or "capabilities" as a potential source of sustained competitive advantage. Research in this area hypothesizes that some firms outperform their competition because they can do things that their rivals cannot. -
Business Valuation: Standard Approaches and Applications
This note provides an introduction to the standard approaches used to value businesses from the perspective of the investor (e.g., discounted cash flow, market multiples). Each approach is illustrated with a specific practical application. The note provides an in-depth example of discounted cash flow valuation of a firm including cash flow forecasting, terminal value estimation, and cost of capital determination. To focus the analysis, the note does not treat the specific complexities associated with M&A analysis. -
Network Analysis: What Is It?
This technical note examines the organizational structure of the network and provides a brief introduction to network analysis: What is it? Why do it? What are the implications? How can companies best implement it to highlight the strengths and power of networks and minimize the flaws and fragilities? -
Cost of Capital Problems
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Introduction to LCA Reflections