Harvard Business School: Accounting & Management Unit Working Paper Series

The Accounting & Management Unit strives to be the worldwide leader in research, course development, and teaching on top managements' use of performance measurement systems.

Unit research, course development, and teaching fall into two broad areas: Financial Reporting and Analysis and Management Accounting. The Unit's 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 by:

- communicating with external investors to ensure that their firms' securities are fairly priced and that they are able to access capital;
- measuring and evaluating their firms' economic performance;
- improving resource allocation and strategy implementation within their firms; and
- building accountability for performance through effective external and internal governance.
 

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